凌源钢铁股份2025年度财务公司关联交易专项说明深度解读

核心要点摘要

• 2025年度财务报表已完成审计并出具无保留意见：立信会计师事务所针对凌钢股份2025年度财务报表出具了无保留意见的审计报告，显示公司财务状况真实、准确、规范。
• 关联交易信息全部核对无重大不一致：会计师已将财务公司关联交易汇总表与已审计财务报表进行核对，未发现重大不一致事项。
• 关联交易汇总表编制遵循监管要求：公司严格按照中国证监会和上海证券交易所相关规定披露了与财务公司之间的所有关联交易。
• 专项说明仅供披露年度报告使用：本报告仅为2025年度披露目的而用，不能用于其他任何用途。
• 公司管理层对信息披露真实性、准确性负责。

对投资者的影响及潜在价格敏感信息

• 合规性增强信心，风险可控：公司财务报表获得无保留意见，说明会计信息透明、内部控制有效，有助于增强投资者信心。
• 关联交易透明，未现重大风险隐患：所有与财务公司相关的关联交易均已充分、如实披露，并经独立审计核对，未发现重大不一致或潜在财务风险，降低了关联交易对公司股价的不利影响。
• 信息披露规范，符合资本市场监管要求：严格遵循证监会和上交所规范，有助于公司维持良好的资本市场形象。
• 潜在价格敏感点：如果市场此前对公司关联交易存在疑虑，此次无保留意见的出具及无重大不一致的结论，有望消除市场担忧，或对公司股价形成正面支撑。

详细内容解读

2025年度，凌源钢铁股份有限公司（简称“凌钢股份”）的财务报表经立信会计师事务所全面审计，涵盖了合并及母公司资产负债表、利润表、现金流量表和所有者权益变动表，以及相关财务报表附注。审计报告于2026年3月30日出具，为无保留意见，表明公司财务报表在所有重大方面公允反映了公司财务状况和经营成果。

公司管理层依照中国证监会《关于规范上市公司与企业集团财务公司业务往来的通知》（证监发〔2022〕48号）以及《上海证券交易所上市公司自律监管指引第5号——交易与关联交易》规定，编制了2025年度涉及财务公司关联交易汇总表。专项说明表明：会计师已将汇总表与已审计财务报表及会计资料进行核对，未发现重大不一致情况。

值得关注的是，本专项说明仅作为凌钢股份2025年度报告披露用途，不得作其他用途。公司管理层对披露信息的真实性、准确性和完整性承担全部责任。

综上，本次专项说明传递出公司在关联交易披露、财务合规性及信息透明度方面的高标准，极大减少了因关联方交易不透明带来的市场担忧。对投资者而言，意味着公司治理和风险管理水平较高，有助于公司股价平稳和资本市场形象提升。

免责声明

本文仅为参考，不构成对上述公司股票的任何投资建议。投资有风险，决策需谨慎。请投资者结合自身实际情况，独立判断并承担投资风险。

English Version

In-depth Interpretation: Lingyuan Iron & Steel 2025 Financial Company Related Party Transactions Special Note

Key Highlights

• 2025 Financial Statements Audited with Unqualified Opinion: The 2025 financial statements of Lingyuan Iron & Steel have been audited by BDO China Shu Lun Pan CPAs, yielding an unqualified (clean) opinion. This demonstrates the company’s financial statements are true, accurate, and compliant.
• All Related Party Transactions Verified—No Major Inconsistencies: The auditors cross-checked the summary of related party transactions with the audited financial statement materials and found no major inconsistencies.
• Disclosure in Strict Accordance with Regulations: All related party transactions with financial companies were compiled and disclosed in accordance with CSRC and SSE regulations.
• Special Note for Annual Report Disclosure Only: This special note is solely for the purpose of disclosing the 2025 annual report and cannot be used elsewhere.
• Management is Responsible for Disclosure Integrity.

Investor Impact & Price Sensitive Information

• Compliance Increases Confidence, Risks are Controllable: The unqualified audit opinion signals strong information transparency and effective controls, boosting investor confidence.
• Related Transactions Transparent, No Major Risk Indicators: All related party transactions have been fully and truthfully disclosed and independently audited, with no major inconsistencies or financial risk found—reducing any negative impact on share price from related party concerns.
• Regulatory Compliance Supports Market Image: Strict adherence to CSRC and SSE rules helps maintain a positive capital market reputation.
• Potential Price Sensitive Point: If the market had concerns regarding related party transactions, the clean audit and absence of inconsistencies could dispel those doubts, possibly supporting the share price positively.

Detailed Analysis

In 2025, Lingyuan Iron & Steel Co., Ltd. underwent a comprehensive audit of its consolidated and parent company financial statements—including balance sheets, income statements, cash flow statements, changes in owner’s equity, and notes—by BDO China Shu Lun Pan CPAs. The audit report, issued on March 30, 2026, was unqualified, confirming the company’s financials fairly reflect its position and results.

The management prepared a summary of financial company related party transactions for 2025 in strict compliance with CSRC and SSE disclosure requirements. Auditors verified the information in this summary with the audited financials and found no major inconsistencies.

Notably, this special note is intended solely for annual report disclosure. The company’s management assumes full responsibility for the truthfulness, accuracy, and completeness of disclosed information.

Overall, this special note signals high standards for related party transaction disclosure, financial compliance, and transparency, significantly reducing market concerns over related party risks. For investors, this reflects robust corporate governance and risk control, supporting share price stability and enhancing the company’s capital market image.

Disclaimer

This article is for reference only and does not constitute investment advice on the company’s shares. Investment involves risk—please make decisions carefully and independently.

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