China Railway Communication and Signal Co., Ltd

Internal control audit report

2024 year

Xinhuishi Bao Zi [2025] No. ZG10574

Internal control audit report

Xinhuishi Bao Zi [2025] No. ZG10574

All shareholders of China Railway Communication and Signal Co., Ltd.:

In accordance with the Guidelines for Internal Control Audit of Enterprises and the relevant requirements of the Practice Standards of the Chinese Certified Public Accountants, we audited China Railway Communication and Signal Co., Ltd. (hereinafter referred to as "China General Signal")

Effectiveness of internal controls for financial reporting as at December 31, 2024.

1. The responsibility of the enterprise for internal control

In accordance with the provisions of the Basic Standards for Enterprise Internal Control, the Guidelines for the Application of Enterprise Internal Control, and the Guidelines for the Evaluation of Enterprise Internal Control, it is the responsibility of the board of directors of China General Signal to establish, improve and effectively implement internal control and evaluate its effectiveness.

2. Responsibilities of certified public accountants

Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting and to disclose material deficiencies in internal controls over non-financial reporting that are noted on the basis of the audit work.

3. Inherent limitations of internal controls

Internal controls are inherently limited, and there is the potential that misstatements cannot be prevented and detected. In addition, there is a risk that the effectiveness of future internal controls will be inferred based on the results of internal control audits because changes in circumstances may cause internal controls to become inappropriate or to reduce the degree of compliance with control policies and procedures.

4. Audit opinion on internal control over financial reporting

We believe that on December 31, 2024, the China General Number was issued in accordance with the Basic Rules on Enterprise Internal Control

and related provisions maintain effective internal controls over financial reporting in all material respects.

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Lixin Certified Public Accountants Chinese Certified Public Accountants:

(Special General Partnership)

Chinese Certified Public Accountants:

Shanghai, China, March 28, 2025