51 2025 年度报告 ANNUAL REPORT 2025 XYZH/2026BJAB2B0474 To: China Export & Credit Insurance Corporation 1. OPINION We have audited the financial statements of China Export & Credit Insurance Corporation (SINOSURE), which comprise the consolidated statement of financial position as at 31 December 2025 and the consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and the notes to the consolidated financial statements. In our opinion, the accompanying financial statements present fairly, in all material respects, the consolidated financial position of SINOSURE as at 31 December 2025, and its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Accounting Standards for Business Enterprises issued by the Ministry of Finance of the People’s Republic of China. 2. BASIS FOR OPINION We conducted our audit in accordance with China Standards on Auditing for Certified Public Accountants (“CSAs”). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of SINOSURE in accordance with the China Code of Ethics for Certified Public Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 3. RESPONSIBILITIES OF MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE FOR THE FINANCIAL STATEMENTS Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Accounting Standards for Business Enterprises, and for the design, implementation and maintenance of such internal control necessary to enable that the financial statements are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing SINOSURE’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate SINOSURE or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing SINOSURE’s financial reporting process. AUDITORS’ REPORTे Ӝᐲь४ᵍ䱣䰘े བྷ㺇 ਧᇼॾབྷ$ᓗ ቲ 㚄㌫⭥䈍: telephone: +86(010)6554 2288 +86(010)6554 2288 ShineWing certified public accountants 9/F, Block A, Fu Hua Mansion, No.8, Chaoyangmen Beidajie, Dongcheng District, Beijing, 100027, P.R.China Րⵏ: facsimile: +86(010)6554 7190 +86(010)6554 7190 Ғ ࡋ Иչѫઋ٤зԇ۱
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