Han's Europe AG
Engelberg
Independent Assurance Report
on cash-flows for the Project in Engelberg
to the Board of Directors
Independent As-
独立鉴证报告
surance Report
致大族欧洲股份公司董事会–关 on cash flows for the Project in 于英格堡项目现金流
Engelberg to the Board of Direc-
英格堡
tors of Han's Europe AG
Engelberg
We have been engaged byHan’s Europe AG to per-
我们接受大族欧洲股份公司的委托，对大族欧洲股份公 form assurance procedures to provide reasonable as-
司（以下简称“公司”）自2011年10月1日至2019 surance on cash flows for the Kurpark Engelberg pro-
年6月30日期间对“KurparkEngelberg”的建造以及 ject and the project related administration and manage-
相关行政和管理（以下简称“项目”）的现金流交易执 ment (the “Project”) by Han's Europe AG (the “Com-
pany”) for the period between 1 October 2011 to 30
行了合理保证的鉴证业务。
June 2019.
本项目内容包括1)收购位于英格堡EuropäischerHof的 The Project consisted of acquisition of land and exist- 土地及已有物业以及2)建造工程。公司于2016年获得 ing properties, namelyEuropäischer Hof, in Engelberg 最终建造许可。公司于2016年获得最终建造许可。大 and construction activities. The Company was granted
族激光科技股份有限公司（香港）在2011年10月1日 the final construction permit in 2016. Han's Laser Tech-
至2019年6月30日期间为项目提供了约1.34亿瑞士 nology Co., Limited, Hong Kong has provided approxi-
法郎资金。
mately CHF 134 million funding to the Company for the
Project in the period 1 October 2011 to 30 June 2019.
本鉴证业务的目的是确定能否对以下事项提供合理保证，即大族激光科技股份有限公司（香港）汇给大族投 Purpose to the assurance engagement is to determine
whether there is reasonable assurance that the cash 资股份公司后再汇给公司（大族激光科技产业集团股份 flows fromHan’s Laser Technology Co. Limited, Hong 有限公司成立于中国深圳，是以上三家公司的母公司） Kong to theHan’s Investment Holding AG and then to 的现金流仅用于项目，特别是没有资金被转移到大族控 the Company (each of these three entities controlled by
股集团有限公司（成立于中国深圳的公司，不被中国深Han’s Laser Technology Industry Group Co Ltd, incorpo-
圳的大族激光科技产业集团股份有限公司所控制）。进 rated in Shenzhen, China) have been used solely for the
一步核对该现金流交易按照瑞士义务法典（Swiss Code Project, and those cash flows have not been used out-
side the Project, specifically no cash-flows have been
of Obligations,“SCO”）第957章及之后的章节准确地 transferred toHan’s Holdings Group Ltd (an entity in-
记录（以下共同简称为“标准”）。
corporated in Shenzhen, China and not controlled by
Han’s Laser Technology Industry Group Co Ltd, incorpo-
rated in Shenzhen, China). Further purpose is whether
such cash flows were recorded accurately in accord-
ance with article 957 sqq. of the Swiss Code of Obliga-
tions (SCO), together the Criteria.
PricewaterhouseCoopers AG, St. Jakobs-Strasse 25, Postfach, CH-4002 Basel, Switzerland
Telefon:+41 58 792 51 00, Telefax:+41 58 792 51 10, www.pwc.ch
PricewaterhouseCoopers AG is a member of the global PricewaterhouseCoopers network of firms, each of which is a separate and independent legal entity.
Management’s responsibility 管理层的责任
The Management of the Company is responsible for 按照标准对项目进行记账是公司管理层的责任。这种责 the bookkeeping of the Project in accordance with the
任包括设计、执行和维护与项目的现金流交易有关的内 Criteria. This responsibility includes the design, imple-
部控制，以使其不存在由于舞弊或错误导致的重大错 mentation and maintenance of the internal control sys-
报。此外，对标准的选择与采用以及充分的记录是管理 tem related to the cash flows for the Project that they
层的责任。
are free from material misstatement, whether due to
fraud or error. Furthermore, the Management is re-
sponsible for the selection and application of the Crite-
注册会计师的责任
ria and adequate record keeping.
我们的责任是在执行鉴证工作的基础上对项目的现金流交易发表意见。我们根据《国际鉴证业务准则第3000Auditor’s responsibility
号(修订版)--历史财务信息审计或审阅以外的鉴证业务》 Our responsibility is to perform an assurance engage-
的规定执行了鉴证业务。该准则要求我们计划和实施工 ment and to express an opinion on the cash flows for
作，以对项目建造的现金流交易是否仅用于项目，以及 the Project. We conducted our engagement in accord-
现金流交易是否在所有重大方面按照SCO第957章及 ance with International Standard on Assurance En-
之后的章节准确地记录提供合理保证。
gagements (ISAE) 3000 (Revised) “Assurance engage-
ments other than audits or reviews of historical finan-
cial information”. Those standards require that we plan
基于风险和重要性的考虑，我们实施了程序，以取得充 and perform our procedures to obtain reasonable as- 分、适当的鉴证证据。选择实施的程序取决于鉴证注册 surance whether the cash flows for the construction of 会计师的判断。
the Project have been used solely for the Project as
noted in the second paragraph as well as whether such
我们实施了以下鉴证程序：
cash flows were recorded accurately, in all material as-
pects, in accordance with the article 957 sqq. SCO. •我们取得了大族投资股份公司以及公司的自2011年至2018年每年12月31日和2019年 Based on risk and materiality considerations, we per-
6月30日的瑞士银行询证函。
formed our assurance procedures to obtain sufficient
and appropriate assurance evidence. The assurance
•我们追踪了大族激光科技股份有限公司（香 procedures selected depend on the assurance practi- 港）到大族投资股份公司再到公司的与项目相tioner’s judgement. 关现金流。
We performed the following assurance procedures,
•我们将公司提供的附件1“用于项目工程的资 among others:
金合计”中的数据与基础工程记录（工程台账）或相对应的资产购买协议提取的数据进行•
We obtained bank confirmations from the Swiss
了对账。
banks ofHan’s Investment Holding AG and the
Company as per 31 December 2011 to 2018 and
•我们将公司提供的附件1“用于项目其他方面 30 June 2019. 的专项资金合计”中的数据与相应文件进行了•
We traced the Project related cash flows from
对账。
Han’s Laser Technology Co., Limited, Hong Kong •我们对公司支付给工程总承包商的项目款项与 toHan’s Investment Holding AG and then to the
工程总承包商的付款申请进行了对账。
Company.
•我们审查了与项目有关的分包商提供的文件，•
We reconciled the data as outlined in the “Total
以支持总承包商的付款申请。
cash used in the construction of the Project” in An-
nex 1, prepared byHan’s Europe AG, to data de- •我们向公司管理层询问了内部控制流程，内部 rived from the underlying condensed construction
流程控制由公司建立，并由第三方服务供应商 records(«Baubescheinigung») or the respective
辅助（特别是工程总包商和监理公司）,如对 asset purchase agreements.
工程总承包商和分包商的账单审批和公司对总•
We reconciled the data as outlined in “Total other 包商的相关支付。
cash used in or dedicated for the Project” in Annex
•我们测试了与公司项目相关的内部控制流程， 1, prepared byHan’s Europe AG, to supporting
documents. 内部流程控制由公司建立，并由第三方服务供•
We reconciled the payments made by the Com-
应商辅助（特别是工程总包商和监理公司）,如审批工程总承包商和分包商的账单审核和公 pany for the Project to payment requests of the
general contractor.
司对总包商的相关支付。
3 Han's Europe AG| Independent Assurance Report| The two versions of this document in Chinese and English language are identical in their
material content. Should however a discrepancy arise, the English text prevails|大族欧洲股份公司|独立鉴证报告[本报告英文版本具有法律效力，中文版本仅供参考]
•
We reviewed documents from the sub-contractors
relating to the Project supporting the payment re-
quests from the general contractor.
•
We inquiredCompany’s management of the inter-
nal control process established by the Company,
supported by external service providers (in particu-
lar the general contractor and a trustee), for the Pro-
ject in respect of the approval of the invoices of the
general contractor and the subcontractors for the Pro-
ject and the related payments from the Company to
the general contractor.
•
We tested the internal control process related to
the Project established by the Company, supported
by external service providers (in particular the gen-
eral contractor and a trustee), in respect of the ap-
proval of the invoices of the general contractor and
the subcontractors for the Project and the related
payments from the Company to the general con-
tractor.
Our Independence and Quality Control
我们的独立性与质量控制
We have complied with the independence and other
ethical requirements of the Code of Ethics for Profes- 我们遵守了国际会计师职业道德准则理事会和 sional Accountants issued by the International Ethics EXPERTsuisse-瑞士注册会计师和税务咨询师协会颁布 Standards Board for Accountants and by EXPERT-
的执业会计师道德守则中的独立性及其他职业道德要 suisse-Swiss Institute of Certified Accountants and Tax
求。该职业道德守则以诚信、客观、专业胜任能力及应 Consultants, which is founded on fundamental princi-
有的关注、保密和良好职业行为为基本原则。
ples of integrity, objectivity, professional competence
and due care, confidentiality and professional behav-
iour.
本事务所遵循国际质量控制准则第1号，据此维护全面系统的质量控制体系，包括与遵守职业道德要求、专业 Our firm applies International Standard on Quality Con- 标准和适用的法律和法规要求相关的书面政策与程序。
trol 1 and accordingly maintains a comprehensive sys-
tem of quality control including documented policies 我们相信，我们获取的证据是充分、适当的，为发表鉴 and procedures regarding compliance with ethical re- 证意见提供了基础。
quirements, professional standards and applicable le-
gal and regulatory requirements.
We believe that the evidence we have obtained is suffi-
cient and appropriate to provide a basis for our opinion.
意见
Opinion
我们认为，在2011年10月1日至2019年6月30日 In our opinion, the cash flows fromHan’s Laser Tech-
期间，如上文第二段所提出的，为了项目大族激光科技 nology Co. Limited, Hong Kong to theHan’s Invest-
股份有限公司（香港）汇给大族投资股份公司后再汇给 ment Holding AG and then to Han's Europe AG for the
Project for the period between 1 October 2011 to 30 公司的现金流交易仅用于项目，且在所有重大方面按照 June 2019 have been used solely for the Project, as 标准准确地记录。
noted in second paragraph, and are recorded accu-
rately, in all material respects, in accordance with the
Criteria.
4 Han's Europe AG| Independent Assurance Report| The two versions of this document in Chinese and English language are identical in their
material content. Should however a discrepancy arise, the English text prevails|大族欧洲股份公司|独立鉴证报告[本报告英文版本具有法律效力，中文版本仅供参考]
Restriction of use and purpose 使用限制及目的
Our report is intended solely for the purpose set forth in 本报告仅用作报告中说明的目的，并为向公司董事会提 this report and for the information of the Board of Direc-
供信息而出具。因此，对公司项目的现金流交易出具的 tors of Han's Europe AG. As a result, the report about
报告不适用于其他目的。除向大族投资股份公司（母公 cash flows for the Project by Han's Europe AG may not
司）或大族激光科技股份有限公司(香港)提供本报告的 be suitable for another purpose. This report should not
副本，不应向任何其他方分发或为其他目的使用。我们 be distributed to or used by any other parties for any
获悉，本报告将分发给中国证券监督管理委员会（深 other purpose, except that a copy of this report may be
provided to Han's Investment Holding AG, Engelberg
圳）用作报告第二段中所述的目的。我们不会就本报告
(the parent company) orHan’s Laser Technology In- 的内容向除公司以外的任何其他人士负上或承担任何责 dustry Co. Limited, Hong Kong. We have been in- 任。
formed, that this report is distributed to China Securi-
ties Regulatory Commission (Shenzhen) in relation to
the purpose set forth in the second paragraph. We do
not assume responsibility towards or accept liability to
any person for the contents of this report other than
with the Company.
PricewaterhouseCoopers AG
Bruno Rossi AndreasKägi
Basel, 3 October 2019 巴塞尔,2019年10月03日
Enclosures: Annex 1: Cash used in the Project in En- 披露:附件1：自2011年10月1日至2019 gelberg from 1 October 2011 to 30 June 2019
年6月30日用于英格堡项目的资金
5 Han's Europe AG| Independent Assurance Report| The two versions of this document in Chinese and English language are identical in their
material content. Should however a discrepancy arise, the English text prevails|大族欧洲股份公司|独立鉴证报告[本报告英文版本具有法律效力，中文版本仅供参考]
Annex 1: 附件1：
Cash used in the Project in Engelberg from 1 Octo- 自2011年10月1日至2019年6月30日用于英格堡项 ber 2011 to 30 June 2019 目的资金
|||
|-|-|
||TOTAL in|
||CHF|
|13'067'800||
|13'835'037||
|49'465'855||
||27'653'264|
||2'071'425|
||28'881|
||13'152'312|
||1'516'244|
|120'790'817||
|13'857'579||
||13'857'579|
||134'648'396|

|||
|-|-|
||总计（瑞士法郎|
||）|
||13,067,800|
|13,835,037||
||13,835,037|
||49,465,855|
||27,653,264|
||2,071,425|
||28,881|
||13,152,312|
||1,516,244|
||120,790,817|
|13,857,579||
||13,857,579|
||134,648,396|

administration and management expenses.
1)BKP指工程记录（工程台账）中的类别。表格中的数据从工程记录中提取。
2)用于该项目的其他专项资金合计包含以下部分：银行流动资金，资本，应收款，项目行政及管理费用。
6 Han's Europe AG| Independent Assurance Report| The two versions of this document in Chinese and English language are identical in their
material content. Should however a discrepancy arise, the English text prevails|大族欧洲股份公司|独立鉴证报告[本报告英文版本具有法律效力，中文版本仅供参考]