| SANY Heavy Industry Co., Ltd. | 06031 | 14-Jul-26 | | | |
| Jiangsu Lopal Tech. Co., Ltd. | 02465 | 29-May-26 | | | Given that the Company intends to uniformly adopt CASBE, and Ernst & Young Hua Ming, the Company’s domestic auditor, has been recognized by the Ministry of Finance and the CSRC and is qualified to provide audit services using Chinese Mainland auditing standards to issuers that incorporated in the Chinese Mainland and listed in Hong Kong. As such, the Company will not re-appoint Ernst & Young Hong Kong as its overseas financial reporting auditor. |
| China Railway Construction Corporation Limited | 01186 | 30-May-25 | | | |
| China Railway Construction Corporation Limited | 01186 | 29-Apr-25 | | | |
| Shanghai Electric Group Company Limited | 02727 | 21-Oct-24 | | | |
| Shanghai Electric Group Company Limited | 02727 | 27-Sept-24 | | | |
| Huaxin Cement Co., Ltd. | 06655 | 09-Jan-23 | | | |
| China Pacific Insurance (Group) Co., Ltd. | 02601 | 08-Jun-22 | | | |
| BYD COMPANY LIMITED | 81211 | 08-Jun-22 | | | |
| BYD COMPANY LIMITED | 01211 | 08-Jun-22 | | | |
| Asymchem Laboratories (Tianjin) Co., Ltd. | 06821 | 30-Nov-21 | | | |
| Shanghai Fudan Microelectronics Group Company Limited | 01385 | 05-Nov-21 | | | |
| ZTE CORPORATION | 00763 | 25-Jun-21 | | | |
| China Suntien Green Energy Corporation Limited | 00956 | 13-Oct-20 | | | |
| Hebei Construction Group Corporation Limited | 01727 | 20-Jun-19 | | | |
| Jiangxi Copper Company Limited | 00358 | 12-Jun-18 | | | |
| Chongqing Iron & Steel Company Limited | 01053 | 15-May-18 | | | EYHM has provided audit services to the Company for seven consecutive years, approaching the prescribed limit for auditing. |
| SANY Heavy Industry Co., Ltd. | 06031 | | | | In view of the Company’s proposed adoption of China Accounting Standards for Business Enterprises and the fact that Ernst & Young Hua Ming, the Company’s domestic auditor, has been recognized as eligible for providing audit service to issuers incorporated in Mainland China and listed in Hong Kong using the auditing standards of Mainland China. Therefore, the Company proposes to terminate the appointment of Ernst & Young as the H Share Financial Report Auditor and to appoint Ernst & Young Hua Ming, the domestic auditor, as the H Share Financial Report Auditor. |
| Asymchem Laboratories (Tianjin) Co., Ltd. | 06821 | | | | |
| SANY Heavy Industry Co., Ltd. | 06031 | 28-Oct-25 | 14-Jul-26 | | In view of the fact that the financial reports prepared in accordance with CASBE and IFRS have largely converged, the Company proposes to adopt CASBE for the preparation of financial reports and disclosure of related financial information on a uniform basis commencing from the interim report for the period ended June 30, 2026. |
| Jiangsu Lopal Tech. Co., Ltd. | 02465 | 28-May-25 | 29-May-26 | | In view of the change in the accounting standards for preparation of foreign financial statements, the Board further resolved in the Board Meeting to cease the re-appointment of Ernst & Young as the overseas auditor for the Company’s H shares for the year ended 31 December 2026. |
| MAANSHAN IRON & STEEL COMPANY LIMITED | 00323 | 19-Jun-24 | 24-Dec-25 | | EYHM was recently rotated out of China Baowu’s latest list of domestic audit institutions for annual financial accounts. The company’s list of annual financial audit institutions must align with that of China Baowu. Consequently, the company proposed to change its accounting firm for the year 2025, ceasing the appointment of EYHM as its accounting firm for the year 2025. |
| MAANSHAN IRON & STEEL COMPANY LIMITED | 00323 | 27-Nov-24 | 20-Jun-25 | | EYHM was recently rotated out of China Baowu’s latest list of domestic audit institutions for annual financial accounts. Consequently, the Company proposed to change its accounting firm for the year 2025, ceasing the appointment of EYHM as its accounting firm for the year 2025. |
| BBMG Corporation | 02009 | | 23-May-25 | | Not Specified |
| ZIJIN MINING GROUP CO., LTD. | 02899 | | 19-May-25 | | In order to ensure the independence and objectivity of the audit work, pursuant to the relevant requirements including the Administrative Measures for the Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies, after comprehensive and careful evaluation, the Company proposes to change its auditor for the year ending 31 December 2025 |
| Chengdu Expressway Co., Ltd. | 01785 | | 15-May-25 | | Not Specified |
| Chengdu Expressway Co., Ltd. | 01785 | 10-Jun-21 | 26-Mar-25 | | Reached the required tenure limit for change as stipulated in the Administrative Measures. A state-owned enterprise shall not employ the same accounting firm for more than eight consecutive years. |
| ZIJIN MINING GROUP CO., LTD. | 02899 | 30-May-11 | 21-Mar-25 | | After extensive, careful and comprehensive evaluation, the Company proposed to make adjustment to its audit institution for the year ending 31 December 2025, and proposed the shareholders to consider the proposal in relation to the appointment of Deloitte Touche Tohmatsu Certified Public Accountants LLP as the Company’s audit institution for financial report and internal control audit for the year ending 31 December 2025 at the shareholders’ meeting. The Company has comprehensively communicated with Ernst & Young on such change. Ernst & Young expressed understanding and confirmed that they have no disagreements to the proposed change, and it will actively carry out the relevant communication and coordination work with Deloitte Touche Tohmatsu in accordance with the requirements of the China Auditing Standard for Certified Public Accountants No. 1153 - Communication between Predecessor and Successor Certified Public Accountants. |
| BBMG Corporation | 02009 | 24-May-12 | 13-Jan-25 | | As Ernst & Young has been providing audit services to the Company for consecutive years, and for the purpose of ensuring the independence and objectivity of the audit work of the Company, as well as considering collectively factors such as the business development and the audit work requirements of the Company, the Company has conducted tender and bidding procedures, and Deloitte Touche Tohmatsu Certified Public Accountants LLP has become the successful bidder. |
| Metallurgical Corporation of China Ltd. | 01618 | 10-Jun-22 | 31-Dec-24 | | The Board proposes to appoint Deloitte Touche Tohmatsu Certified Public Accountants LLP as the auditor and internal control auditor of the Company for the year 2025 and proposes to authorize the Board to determine its remuneration. |
| Liaoning Port Co., Ltd. | 02880 | 28-Jun-18 | 27-Jun-24 | | Historical transition (details not available in archive) |
| QINHUANGDAO PORT CO., LTD. | 03369 | 12-Jan-15 | 25-Jun-24 | | Retirement |
| Metallurgical Corporation of China Ltd. | 01618 | 30-Jun-22 | 28-May-24 | | According to the relevant regulations issued by the State-owned Assets Supervision and Administration Commission, and the Company’s applicable arrangement regarding tendering and bidding procedures of auditors, the Company proposes not to re-appoint Ernst & Young Hua Ming LLP as the auditor and the internal control auditor. Ernst & Young will retire at the conclusion of the 2024 AGM. |
| Liaoning Port Co., Ltd. | 02880 | 28-Jun-18 | 26-Apr-24 | | To ensure the independence and objectivity of the audit work. |
| Tianjin Jinran Public Utilities Company Limited | 01265 | 29-Dec-17 | 27-Jun-23 | | Retirement upon expiration of its term of office |
| Tianjin Jinran Public Utilities Company Limited | 08290 | 29-Dec-17 | 27-Jun-23 | | Historical transition (details not available in archive) |
| MAANSHAN IRON & STEEL COMPANY LIMITED | 00323 | 15-Jun-11 | 16-Jun-23 | | Historical transition (details not available in archive) |
| MAANSHAN IRON & STEEL COMPANY LIMITED | 00323 | 15-Jun-11 | 19-May-23 | | Change in regulations requiring the company to change its accounting firm. |
| Red Star Macalline Group Corporation Ltd. | 01528 | 28-Nov-18 | 01-Feb-23 | | Failed to reach consensus on the work schedule and expenses. Appointing Zhongxingcai Guanghua Certified Public Accountants LLP as the
China Accounting Standards auditor and HLB Hodgson Impey Cheng Limited as the International Accounting Standards auditor. |
| China Railway Signal & Communication Corporation Limited | 03969 | 13-Jun-19 | 22-Jun-22 | | Historical transition (details not available in archive) |
| BYD COMPANY LIMITED | 81211 | 30-Jan-07 | 08-Jun-22 | | Historical transition (details not available in archive) |
| BYD COMPANY LIMITED | 01211 | 29-Mar-22 | 08-Jun-22 | | Historical transition (details not available in archive) |
| BYD COMPANY LIMITED | 01211 | 30-Jan-07 | 29-Mar-22 | | Proposed Alignment with China Accounting Standards for Business Enterprises (CASBE) |
| China Railway Signal & Communication Corporation Limited | 03969 | 13-Jun-19 | 25-Mar-22 | | Reached the longest consecutive audit period specified in the Circular for both Ernst & Young Hua Ming LLP and Baker Tilly China Certified Public Accountants LLP. |
| Shanghai Fudan Microelectronics Group Company Limited | 01385 | 31-Jul-00 | 05-Nov-21 | | Historical transition (details not available in archive) |
| ZTE CORPORATION | 00763 | 29-Nov-04 | 25-Jun-21 | | Historical transition (details not available in archive) |
| Chengdu Expressway Co., Ltd. | 01785 | 28-Dec-18 | 10-Jun-21 | | Historical transition (details not available in archive) |
| Shenzhen Expressway Corporation Limited | 00548 | 24-Jun-16 | 17-May-21 | | Historical transition (details not available in archive) |
| Xinjiang La Chapelle Fashion Co., Ltd. | 06116 | 16-Jul-19 | 08-Dec-20 | | Historical transition (details not available in archive) |
| China Suntien Green Energy Corporation Limited | 00956 | 30-Sept-10 | 25-Nov-20 | | Historical transition (details not available in archive) |
| WEICHAI POWER CO., LTD. | 02338 | 18-May-11 | 20-Jun-19 | | Historical transition (details not available in archive) |
| Hebei Construction Group Corporation Limited | 01727 | 05-Dec-17 | 20-Jun-19 | | Historical transition (details not available in archive) |
| China Railway Signal & Communication Corporation Limited | 03969 | 28-Jul-15 | 13-Jun-19 | | Historical transition (details not available in archive) |
| Zhuzhou CRRC Times Electric Co., Ltd. | 03898 | 13-Dec-11 | 08-Jun-18 | | Historical transition (details not available in archive) |
| Tianjin Jinran Public Utilities Company Limited | 01265 | 18-Nov-16 | 29-Dec-17 | | Historical transition (details not available in archive) |
| Tianjin Jinran Public Utilities Company Limited | 08290 | 18-Nov-16 | 29-Dec-17 | | Historical transition (details not available in archive) |
| China Railway Construction Corporation Limited | 01186 | 31-May-11 | 15-Jun-17 | | Historical transition (details not available in archive) |
| QINHUANGDAO PORT CO., LTD. | 03369 | 29-Nov-13 | 12-Jan-15 | | Historical transition (details not available in archive) |
| Shanghai Electric Group Company Limited | 02727 | 18-Apr-05 | 27-Jun-14 | | Historical transition (details not available in archive) |
| Liaoning Port Co., Ltd. | 02880 | 24-Jun-11 | 25-Jun-14 | | Historical transition (details not available in archive) |
| China Pacific Insurance (Group) Co., Ltd. | 02601 | 10-Dec-09 | 29-May-14 | | Historical transition (details not available in archive) |
| Zhejiang Shibao Company Limited | 08331 | 12-Aug-11 | 14-Jun-13 | | Historical transition (details not available in archive) |
| Zhejiang Shibao Company Limited | 01057 | 12-Aug-11 | 14-Jun-13 | | Historical transition (details not available in archive) |
| Jiangxi Copper Company Limited | 00358 | 06-Dec-11 | 19-Jun-12 | | Historical transition (details not available in archive) |
| BBMG Corporation | 02009 | 17-Jul-09 | 24-May-12 | | Historical transition (details not available in archive) |
| Zhuzhou CRRC Times Electric Co., Ltd. | 03898 | 08-Dec-06 | 13-Dec-11 | | Historical transition (details not available in archive) |
| Jiangxi Copper Company Limited | 00358 | 26-Jun-07 | 06-Dec-11 | | Historical transition (details not available in archive) |
| Zhejiang Shibao Company Limited | 08331 | 04-May-06 | 12-Aug-11 | | Historical transition (details not available in archive) |
| Zhejiang Shibao Company Limited | 01057 | 04-May-06 | 12-Aug-11 | | Historical transition (details not available in archive) |
| Liaoning Port Co., Ltd. | 02880 | 19-Jun-09 | 24-Jun-11 | | Historical transition (details not available in archive) |
| MAANSHAN IRON & STEEL COMPANY LIMITED | 00323 | 20-Oct-93 | 15-Jun-11 | | Historical transition (details not available in archive) |
| China Railway Construction Corporation Limited | 01186 | 29-Feb-08 | 31-May-11 | | Historical transition (details not available in archive) |
| ZIJIN MINING GROUP CO., LTD. | 02899 | 11-Dec-03 | 30-May-11 | | Historical transition (details not available in archive) |
| WEICHAI POWER CO., LTD. | 02338 | 20-Aug-08 | 18-May-11 | | Historical transition (details not available in archive) |
