Shenzhen Fluence Technology Plc(300647) : special audit report on the company’s non operating fund occupation and other related fund transactions summary

About Shenzhen Fluence Technology Plc(300647)

Occupation and of non operating funds

Other related capital transactions

Special audit report of summary sheet

Zhonghuan zhuanzi (2022) No. 1110020

About Shenzhen Fluence Technology Plc(300647)

Summary of occupation of non operating funds and other related capital transactions

Special audit report

Zhonghuan zhuanzi (2022) No. 1110020 Shenzhen Fluence Technology Plc(300647) all shareholders:

We are entrusted to audit the consolidated balance sheet of Shenzhen Fluence Technology Plc(300647) (hereinafter referred to as ” Shenzhen Fluence Technology Plc(300647) company”) on December 31, 2021, the consolidated profit statement, consolidated cash flow statement, consolidated statement of changes in shareholders’ equity and notes to financial statements of the company in 2021, The attached summary of non operating capital occupation and other related capital transactions of Listed Companies in 2021 (hereinafter referred to as the “summary”) was specially reviewed. The management of Shenzhen Fluence Technology Plc(300647) company is responsible for preparing and disclosing the summary table and providing true, legal and complete audit evidence in accordance with the notice on Several Issues Concerning Regulating the capital exchanges between listed companies and related parties and the external guarantee of listed companies issued by China Securities Regulatory Commission and the state owned Assets Supervision and Administration Commission of the State Council, Our responsibility is to express special audit opinions on the summary sheet on the basis of audit work.

We conducted the audit in accordance with the relevant provisions of the auditing standards for Chinese certified public accountants. The auditing standards for Chinese certified public accountants require us to abide by the code of professional ethics for Chinese certified public accountants, plan and perform the audit work, so as to obtain reasonable assurance whether the summary statement is free from material misstatement. During the audit process, we implemented procedures that we considered necessary, including checking accounting records and recalculating the amount of relevant items. We believe that our audit work provides a reasonable basis for issuing audit opinions. In our opinion, the information contained in the attached summary sheet is not inconsistent with the accounting information reviewed and the relevant contents of the audited financial statements when we audit the financial statements of Shenzhen Fluence Technology Plc(300647) 2021 in all material aspects.

In order to better understand the occupation of non operating funds and other related capital transactions in Shenzhen Fluence Technology Plc(300647) 2021, the attached summary statement should be read together with the audited financial statements.

This audit report is only used for the purpose of disclosure of Shenzhen Fluence Technology Plc(300647) 2021 annual report, and shall not be used for any other purpose.

Zhongshen Zhonghuan Certified Public Accountants (special general partnership) Chinese certified public accountant:

Xiao Mingming

Chinese certified public accountant:

Liu Yanlin

Wuhan, China March 18, 2022

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