Da Hua Certified Public Accountants（Special General Partnership） 北方铜业股份有限公司 内部控制审计报告 （截至 2023 年 12 月 31 日） 目 录 页 次 北方铜业股份有限公司 内部控制审计报告 大华内字[2024] 0011000091 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话：86 (10) 5835 0011 传真：86 (10) 5835 0006 www.dahua-cpa.com 内 部 控 制 审 计 报 告 一、 内部控制审计报告 1-2 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。 此外，由于情况的变化可能导致内部控制变得不恰当，或对控制政策 和程序遵循的程度降低，根据内部控制审计结果推测未来内部控制的 有效性具有一定风险。 第 1 页 大华内字[2024] 0011000091 号 北方铜业股份有限公司全体股东： 按照《企业内部控制审计指引》及 ...

北方铜业股份有限公司 审计报告 大华审字[2024] 0011002574 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) DaHua Certified Public Accountants（Special General Partnership） 北方铜业股份有限公司 审计报告及财务报表 （2023 年 1 月 1 日至 2023 年 12 月 31 日止） | | 目 | 录 | 页 次 | | --- | --- | --- | --- | | 一、 | 审计报告 | | 1-5 | | 二、 | 已审财务报表 | | | | | 合并资产负债表 | | 1-2 | | | 合并利润表 | | 3 | | | 合并现金流量表 | | 4 | | | 合并股东权益变动表 | | 5-6 | | | 母公司资产负债表 | | 7-8 | | | 母公司利润表 | | 9 | | | 母公司现金流量表 | | 10 | | | 母公司股东权益变动表 | | 11-12 | | | 财务报表附注 | | 1-105 | 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 ...

大华核字[2024] 0011011713 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) 重大资产重组业绩承诺完成情况说明的 审核报告 DaHua Certified Public Accountants（Special General Partnership） 关于山西北方铜业有限公司 重大资产重组业绩承诺完成情况说明的审核报告 关于山西北方铜业有限公司 目 录 页 次 一、 重大资产重组业绩承诺完成情况说明的 审核报告 1-2 二、 山西北方铜业有限公司关于 2023 年度业绩承 诺完成情况的说明 1-2 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话：86 (10) 5835 0011 传真：86 (10) 5835 0006 www.dahua-cpa.com 重 大 资 产 重 组 业 绩 承 诺 完 成 情 况 说 明 的 审 核 报 告 大华核字[2024] 0011011713 号 北方铜业股份有限公司全体股东： 我们接受委托，审核了后附的山西北方铜业有限公司（以下简称 "山西北铜"）管理层编制的《关于 20 ...

证券代码：000737 证券简称：北方铜业 公告编号：2024-20 3、本次董事会会议应出席董事9人，实际出席董事9人。 4、本次董事会会议由公司董事长魏迎辉先生召集。 5、本次董事会会议符合《公司法》和《公司章程》的有关规定，会议合法有 效。 第九届董事会第二十四次会议决议公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误 导性陈述或重大遗漏。 一、董事会会议召开情况 1、本次董事会会议通知于2024年4月12日以专人送达、电话、电子邮件方式 发送给北方铜业股份有限公司（以下简称"公司"）全体董事。 2、本次董事会会议于2024年4月24日在公司办公楼三楼会议室以现场结合通讯 方式召开。 北方铜业股份有限公司 二、董事会会议审议情况 1、2023年度经审计的财务报告、2023年年度报告全文及其摘要 表决结果：同意9票，反对0票，弃权0票，本议案获得审议通过。 具体内容详见公司同日刊登在巨潮资讯网(www.cninfo.com.cn) 上的《2023年 年度报告》《2023年年度报告摘要》《2023年度审计报告》，《2023年年度报告摘 要》同时刊登在《上海证券报》《证券时报》 ...

北方铜业股份有限公司 关于开展货币类金融衍生套期保值业务的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导 性陈述或重大遗漏。 重要内容提示： 1、交易目的、交易品种、交易场所、交易金额：为防范汇率风险，规避汇 率波动对经营业绩造成的影响，保持稳健经营，北方铜业股份有限公司（以下简 称"公司"）及其子公司拟与具备有关资质的金融机构开展货币类金融衍生套期 保值业务，包括但不限于远期结/购汇、货币互换、利率互换、货币期权、货币 期权组合等，总额度不超过25亿美元。 2、履行的审议程序：公司于2024年4月24日召开第九届董事会第二十四次会 议，审议通过了《关于开展货币类金融衍生套期保值业务的议案》，该议案尚需 提交公司股东大会审议。 证券代码：000737 证券简称：北方铜业 公告编号：2024-26 3、特别风险提示：公司及其子公司货币类金融衍生套期保值业务开展过程 中仍存在一定的汇率波动风险、履约风险及其他风险，敬请投资者注意投资风险。 一、交易情况概述 （一）交易目的 随着公司及其子公司进口原料规模的增加，且原料结算币种主要以美元为主。 当外汇汇率出现较大波动的情况下，将对 ...

北方铜业股份有限公司 2023 年度监事会工作报告 2023 年度，北方铜业股份有限公司（以下简称公司）监事会根据《公司法》《证 券法》等有关法律法规以及《公司章程》《监事会议事规则》的规定和要求，从切 实维护公司利益和广大中小股东权益出发，勤勉尽责地履行法律和股东所赋予的职 责和义务，对公司规范运作和公司董事、高级管理人员履行职责等情况进行监督， 促进了公司的规范运作和健康发展。现就公司监事会 2023 年度的工作报告如下： 一、监事会会议情况 2023 年度，公司共召开 8 次监事会，会议的召集、召开和表决程序、决议内容 均符合法律法规和《公司章程》的规定。会议召开情况如下: （一）第九届监事会第九次会议： 2、2022 年度监事会工作报告 3、2022 年度财务决算报告 2023 年 3 月 21 日，公司第九届监事会第九次会议以现场结合通讯的方式召开， 会议审议通过了如下议案： 1、关于预计 2023 年度日常关联交易的议案 2、关于使用闲置自有资金进行现金管理的议案 3、关于补选第九届监事会非职工代表监事的议案 （二）第九届监事会第十次会议 2023 年 4 月 10 日，公司第九届监事会第十次会议 ...

证券代码：000737 证券简称：北方铜业 公告编号：2024-25 北方铜业股份有限公司 关于重大资产重组之业绩承诺完成情况的公告 2021 年 10 月 27 日，山西北铜完成工商变更登记，股东变更为北方铜业股份有限公 司。 (二)利润承诺情况 根据公司与中条山有色金属集团有限公司、宁波保税区三晋国投股权投资基金合伙 企业（有限合伙）、晋创投资有限公司、上海潞安投资有限公司签订的业绩补偿协议及 补充协议，业绩补偿义务人承诺，标的公司在 2021 年度、2022 年度和 2023 年度经审计 的合并报表口径下扣除非经常性损益后归属于母公司股东的净利润分别不低于 333,465,140.75 元、373,005,665.94 元、382,612,904.34 元，业绩承诺期内合计扣除 非经常性损益后归属于母公司股东的净利润不低于 1,089,083,711.03 元。 (三)盈利预测数据 本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、误导 性陈述或重大遗漏。 按照《上市公司重大资产重组管理办法》及深圳证券交易所的有关规定，中条山有 色金属集团有限公司、宁波保税区三晋国投股权投资基金合 ...

Financial Performance - The company's operating revenue for Q1 2024 reached ¥5,510,714,793.15, representing a 112.78% increase compared to ¥2,589,882,048.74 in the same period last year[4] - Net profit attributable to shareholders was ¥235,614,023.20, up 23.01% from ¥191,539,749.52 in the previous year[4] - Basic earnings per share rose to ¥0.1329, reflecting a 22.94% increase from ¥0.1081 in the previous year[4] - The net profit for the current period is 235,614,023.20, an increase from 191,539,749.52 in the previous period, representing a growth of approximately 23%[35] - The total profit for the current period is 307,990,104.81, compared to 259,961,943.40 in the previous period, indicating an increase of about 18.4%[35] - The operating profit for the current period is 307,766,195.11, up from 260,228,774.11, reflecting a growth of around 18.2%[35] - The total comprehensive income for the current period is 239,880,638.20, compared to 191,387,224.52 in the previous period, showing an increase of about 25.3%[35] Cash Flow - The net cash flow from operating activities increased by 227.56%, amounting to ¥418,832,449.47 compared to ¥127,866,066.11 in the same period last year[14] - The cash flow from operating activities for the current period is 418,832,449.47, significantly higher than 127,866,066.11 in the previous period, marking an increase of approximately 227%[37] - The cash flow from investing activities shows a net outflow of 264,139,332.08, slightly worse than the previous period's outflow of 263,250,828.90[37] - Net cash flow from financing activities was ¥434,060,908.51, compared to ¥796,406,701.37 in the previous period, showing a decline of about 45.5%[45] - The company’s cash inflow from financing activities totaled ¥2,399,731,110.82, compared to ¥1,030,713,857.99 in the previous period, indicating an increase of approximately 132.5%[45] Assets and Liabilities - Total assets at the end of the reporting period were ¥16,110,428,977.01, a 5.58% increase from the previous year-end[6] - The total current assets at the end of the period amount to 7,494,591,776.76, an increase from 6,781,787,879.35 at the beginning of the period, representing a growth of about 10.5%[40] - Non-current liabilities rose to ¥6,693,774,721.94 from ¥5,425,442,181.92, indicating an increase of about 23.4%[41] - The total liabilities increased to ¥10,956,549,718.23 from ¥10,384,657,083.01, representing a growth of about 5.5%[42] - The company's total equity attributable to shareholders increased to ¥5,153,879,258.78 from ¥4,874,389,652.25, marking a growth of approximately 5.7%[42] Shareholder Information - The top shareholder, Zhongtiaoshan Nonferrous Metals Group Co., Ltd., holds a 46.83% stake, amounting to 829,972,894 shares[27] - Shanxi Coal and Salt Group Co., Ltd. is the second-largest shareholder with a 7.95% stake, holding 140,970,768 shares[27] - The total number of ordinary shareholders at the end of the reporting period was 62,887[27] - The company has not disclosed any information regarding the participation of major shareholders in margin financing and securities lending activities[30] - There are no known relationships or concerted actions among the other shareholders listed, aside from the state-owned entities mentioned[27] Expenses - The company's sales expenses increased by 85.13% to ¥13,902,841.63, primarily due to increased sales volume following the production launch of Houma North Copper[14] - Financial expenses rose by 126.43% to ¥81,501,955.30, mainly due to increased bank loan interest[14] - The company reported a financial expense of CNY 81,501,955.30, which is significantly higher than CNY 35,994,512.00 from the same period last year, marking an increase of approximately 126.5%[22] - Research and development expenses were CNY 647,930.57, slightly down from CNY 656,588.05 in the previous year, showing a decrease of about 1.3%[22] Future Outlook - The company plans to continue expanding its market presence and enhance product offerings in the upcoming quarters[4]

Financial Performance - In 2023, the company's operating revenue was approximately ¥9.32 billion, a decrease of 12.69% compared to ¥10.68 billion in 2022[83]. - The net profit attributable to shareholders was approximately ¥618.82 million, an increase of 11.56% from ¥610.03 million in the previous year[83]. - The net cash flow from operating activities was negative at approximately -¥1.30 billion, a decline of 160.59% compared to ¥2.13 billion in 2022[83]. - The total assets at the end of 2023 reached approximately ¥15.26 billion, an increase of 48.38% from ¥10.28 billion in 2022[83]. - The net assets attributable to shareholders increased by 6.45% to approximately ¥4.87 billion from ¥4.31 billion in 2022[83]. - The basic earnings per share for 2023 was ¥0.349, reflecting an increase of 11.50% compared to ¥0.3442 in 2022[83]. - The average return on equity was 12.94%, a slight decrease from 13.93% in the previous year[83]. - The total operating revenue for 2023 was approximately CNY 9.42 billion, with a quarterly breakdown of CNY 2.59 billion in Q1, CNY 1.95 billion in Q2, CNY 2.44 billion in Q3, and CNY 2.35 billion in Q4[101]. - The net profit attributable to shareholders for the year was CNY 618 million, with quarterly figures of CNY 203.62 million in Q1, CNY 114.34 million in Q2, CNY 201.65 million in Q3, and CNY 99.21 million in Q4[101]. - The company reported a significant cash flow deficit from operating activities, totaling approximately CNY -1.23 billion in Q4, contributing to an annual net cash flow of CNY -1.30 billion[101]. Environmental Compliance - The company has complied with various environmental protection standards, achieving stable emissions within regulatory limits[17]. - The company has not reported any significant defects in financial reporting or internal controls during the evaluation period[15]. - The company reported a year-on-year reduction of 9.745 tons in sulfur dioxide emissions and 1.089 tons in particulate matter emissions from the smelting plant[21]. - The smelting plant has implemented 10 bag dust collectors, 2 electrostatic precipitators, and 1 ion liquid desulfurization system to ensure compliance with pollution discharge standards[21]. - The total discharge of arsenic and its compounds was 0.02779 tons, which is below the standard limit of 0.4 mg/m3[20]. - The total discharge of mercury and its compounds was 0.005293 tons, complying with the standard limit of 0.012 mg/m3[20]. - The company has established a comprehensive wastewater treatment system, including rainwater drainage and sewage classification treatment systems[21]. - The company has a total of 7 emission outlets for sulfuric acid mist, with a total discharge of 12.738 tons, adhering to the standard limit of 20 mg/m3[20]. - The company has invested in advanced pollution control technologies, including a domestic leading ion liquid desulfurization process[21]. - The company’s environmental protection measures ensure that all pollutants generated during production meet the discharge standards[21]. - The company has established a monitoring system for major pollutants, ensuring timely public disclosure of pollution data on relevant platforms[27]. - The company has maintained compliance with national and provincial pollution discharge standards, ensuring all pollutants are within acceptable limits[29]. - The company has no instances of exceeding emission standards in 2023[45]. - The company has paid environmental protection taxes in accordance with relevant laws and regulations[47]. Governance and Management - The company held its 2023 Q1 report meeting on April 20, 2023, with no dissenting votes or abstentions[1]. - The company reported a 100% inclusion of total assets and total revenue in the consolidated financial statements for internal control evaluation[13]. - The company has established governance mechanisms and improved its organizational structure and internal management systems during the integration of Hohhot North Copper Industry Co., Ltd.[13]. - The company’s board of directors attended meetings with a high attendance rate, indicating strong governance participation[2]. - The company’s internal control audit report received a standard unqualified opinion, confirming effective financial reporting controls[15]. - The company has established long-term trade cooperation with enterprises in Mongolia and Kazakhstan, enhancing international collaboration[134]. Community and Social Responsibility - The average income for residents in the supported villages reached CNY 13,646 in 2023, reflecting effective poverty alleviation efforts[34]. - The company’s efforts in rural revitalization included establishing 24 garbage collection points and achieving a 92% coverage rate for toilet renovations in supported villages[36]. - The company’s initiatives in the Yulu fragrant pear industry have positively impacted 3,500 surrounding residents, with collective economic income reaching CNY 200,000 by year-end[37]. - The company has developed a mechanism to monitor and assist in preventing poverty, helping 19 households and 57 individuals[54]. - The company conducted 498 occupational disease hazard monitoring sessions throughout the year to ensure a safe working environment for employees[33]. Research and Development - Research and development investment totaled CNY 202 million, with 20 technology projects organized and 14 patents authorized[134]. - The company has strengthened its R&D efforts, achieving significant results in technological innovation[153]. - Research and development expenses surged to CNY 22,504,643.25 in 2023, reflecting a significant increase of 1,474.70% from CNY 1,429,134.16 in 2022, as the company intensified its investment in technology[179]. - Research and development efforts include projects aimed at improving the recovery rates of copper, gold, and silver, with expected economic benefits from enhanced mining efficiency[195]. - The company aims to achieve a leaching rate of over 60% for low-grade copper ore through ongoing research and development efforts[195]. Production and Operations - The company has a copper processing capacity of 1.3 million tons per year and produces 320,000 tons of cathode copper annually, with a sulfuric acid production capacity of 1.22 million tons[108]. - The production of cathode copper was 134,426.69 tons, down 5.67% from 2022, while sales volume decreased by 11.18% to 132,228.12 tons[139]. - The production volume of cathode copper reached 134,400 tons, while the production of copper concentrate was 43,200 tons[152]. - The sales volume of copper concentrate increased by 6.14% year-on-year, reaching 4.32 million tons in 2023 compared to 4.07 million tons in 2022[185]. - The company completed the acquisition of 100% equity in Houma Beitong Copper Industry Co., Ltd., which became a wholly-owned subsidiary, expanding the consolidation scope in 2023[188]. Market and Economic Outlook - Global copper consumption is expected to grow at an annual rate of 2.5%, reaching 28 million tons by 2026[59]. - The average price of LME three-month copper futures in 2023 was $8,516 per ton, a decrease of 3.24% compared to 2022[60]. - The company experienced a recovery in sulfuric acid prices, which positively influenced the overall market environment for copper smelting operations in 2023[106]. - The highest copper price in 2023 was 9,550 USD/ton in January, while the lowest was 7,856 USD/ton in late October, ending the year above 8,500 USD/ton[124]. - In 2023, the global refined copper production reached 11.42 million tons, an increase of 11.1% year-on-year, while consumption rose to 14.54 million tons, up 5.3% year-on-year[125].

成立日期：2012年2月9日成立（由大华会计师事务所有限公司转制为特殊普通合 伙企业） 组织形式：特殊普通合伙企业 注册地址：北京市海淀区西四环中路16号院7号楼1101 首席合伙人：梁春 截至2023年12月31日，大华会计师事务所（特殊普通合伙）（以下简称大华会计 师事务所）合伙人270人，注册会计师1471人（其中：签署过证券服务业务审计报告 的注册会计师1141人）。 北方铜业股份有限公司 董事会审计委员会对会计师事务所2023年度 履职情况评估及履行监督职责情况的报告 根据《公司法》《证券法》《上市公司治理准则》《国有企业、上市公司选聘会 计师事务所管理办法》等规定和要求，北方铜业股份有限公司（以下简称"公司"） 董事会审计委员会本着勤勉尽责的原则，恪尽职守，认真履职。现将会计师事务所 2023年度履职情况和审计委员会对会计师事务所履行监督职责的情况汇报如下： 一、2023年年审会计师事务所基本情况 机构名称：大华会计师事务所（特殊普通合伙） 根据公司《董事会审计委员会工作细则》等有关规定，审计委员会对大华会计师 事务所履行监督职责的情况如下： （一）2023年10月27日，公司召开审计委员会会议， ...