Xinjiang Beiken Energy Engineering Co.Ltd(002828) : independent opinions of independent directors on matters involved in the audit report with unqualified opinions with emphasized matters

Xinjiang Beiken Energy Engineering Co.Ltd(002828) independent director's independent opinion on matters involved in the audit report with unqualified opinion with emphasis

Notarial Tianye Certified Public Accountants (special general partnership) (hereinafter referred to as "notarial Tianye") issued an unqualified audit report with highlighted items (Sugong w [2022] No. A479) for the 2021 annual financial report of Xinjiang Beiken Energy Engineering Co.Ltd(002828) (hereinafter referred to as " Xinjiang Beiken Energy Engineering Co.Ltd(002828) company" and "company").

1、 Matters covered in the highlighted paragraph of the audit report

Notarial Tianye reminded users of financial statements to pay attention. As stated in notes XIII and 2 to the financial statements, Xinjiang Beiken Energy Engineering Co.Ltd(002828) company announced the proposal on the provision for large asset impairment of the sun company on March 17, 2022. Affected by the conflict between Russia and Ukraine, according to the relevant provisions of the accounting standards for business enterprises, Xinjiang Beiken Energy Engineering Co.Ltd(002828) company accrues impairment reserves for some assets of Xinjiang Beiken Energy Engineering Co.Ltd(002828) Ukraine Co., Ltd. (hereinafter referred to as "the sun company"), a wholly-owned subsidiary. It is estimated that Xinjiang Beiken Energy Engineering Co.Ltd(002828) company plans to withdraw impairment provision for the above matters in 2022, totaling 1924294 million yuan to 2180387 million yuan. The contents of this paragraph shall not affect the issued audit opinion.

2、 Reasons and basis for issuing an unqualified audit report with highlighted items

According to Article 9 of the auditing standards for Chinese certified public accountants No. 1503 - adding emphasized matters and other matters in the audit report, if it is considered necessary to remind the users of the financial statements to pay attention to the matters that have been presented in the financial statements and are considered to be important for the users of the financial statements to understand the financial statements according to professional judgment, when the following conditions are met at the same time, A certified public accountant shall add an emphasis paragraph to the audit report: (I) in accordance with the provisions of the auditing standards for Chinese certified public accountants No. 1502 - issuing a non unqualified opinion in the audit report, the matter will not cause the certified public accountant to issue a non unqualified opinion; (II) when the auditing standards for Chinese certified public accountants No. 1504 - communicating key audit matters in the audit report is applicable, the matter is not determined as the key audit matters communicated in the audit report.

Xinjiang Beiken Energy Engineering Co.Ltd(002828) the company has properly presented the matters involved in the highlighted items in the audit report in the notes to the financial statements. Notary Tianye believes that emphasizing the matters involved in the matter paragraph will not lead to the issuance of unqualified opinions, and has not been identified as the key audit matters communicated in the audit report. But considering the above

For the importance of items, notarial Tianye added emphasis paragraphs in the audit report to remind users of financial statements. The emphasis paragraph does not affect the audit opinion issued.

3、 Opinions of independent directors

The independent directors believe that notarial Tianye has issued an unqualified audit report with emphasized items for the company's 2021 financial report. The contents of the audit report objectively and truly reflect the actual financial situation of the company and reveal the risks faced by the company. We have no objection to this. We agree with the special statement of the board of directors on the audit report with unqualified opinions on the highlighted items. We will continue to pay attention to and supervise the implementation of corresponding measures by the board of directors and management of the company, promote the better development of the company and safeguard the interests of investors, especially small and medium-sized investors.

Signature of independent director:

Yang Qingli, LV Fusu, Liu Chunxiu

Xinjiang Beiken Energy Engineering Co.Ltd(002828)

April 21, 2022

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