Guangdong Provincial Expressway Development Co.Ltd(000429) : financial risk assessment report of Guangdong Finance Co., Ltd. in 2021

Guangdong Provincial Expressway Development Co.Ltd(000429) : financial risk assessment report of Guangdong Finance Co., Ltd. in 2021 Guangdong Provincial Expressway Development Co.Ltd(000429) we accept the entrustment, Reviewed the evaluation and recognition made by the management of Guangdong Communications Group Finance Co., Ltd. (hereinafter referred to as “communications group finance company”) on the rationality of the design and effectiveness of the implementation of the risk management system related to the preparation of financial statements as of December 31, 2021. It is the responsibility of the management authority of the finance company of China Communications Group to establish and improve the risk management system and maintain its effectiveness. Our responsibility is to express opinions on the implementation of the risk management system related to the preparation of financial statements of the finance company of China Communications Group. In the process of audit, we have implemented, including understanding, testing and evaluating the rationality and implementation of the risk management system design related to the preparation of financial statements of the finance company of the communications group, as well as other procedures we think necessary. We believe that our audit provides a reasonable basis for expressing opinions