Company: AEHL
Filing Date: 2025-08-05
Form Type: 20-F/A
Source: 0001641172-25-022290
Chunk: 133

Company: Antelope Enterprise Holdings Ltd
Filing Date: 2025-08-05
Form: 20-F/A
Chunk 133
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 financial reporting and the preparation of our financial statements for external reporting purposes in
accordance with IFRS. Internal control over financial reporting includes policies and procedures that pertain to the maintenance of records
that in reasonable detail accurately reflect the transactions and dispositions of our assets; provide reasonable assurance that transactions
are recorded as necessary to permit preparation of our financial statements in accordance with generally accepted accounting principles,
and that our receipts and expenditures are being made only in accordance with the authorization of our board of directors and management;
and provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets
that could have a material effect on our financial statements.

Because of inherent limitations,
internal control over financial reporting may not prevent or detect misstatement. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of
compliance with our policies and procedures may deteriorate.

Under the supervision and with
the participation of our management, including our Chief Executive Officer and Chief Financial Officer, management conducted an evaluation
of the effectiveness of our internal control over financial reporting based on the criteria established in Internal Control — Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. Management has concluded that our internal control
over financial reporting was effective as of December 31, 2024.

Changes in Internal Controls over Financial Reporting

During the year ended December
31, 2024, there were no changes in the company’s internal control over financial reporting that have materially affected, or are
reasonably likely to materially affect our company’s internal control over financial reporting.

It should be noted that while
our management believes that our disclosure controls and procedures provide a reasonable level of assurance; our management does not expect
that our disclosure controls and procedures or internal financial controls will prevent all errors or fraud. A control system, no matter
how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.

| 75 |

| ITEM 16. | RESERVED |

| ITEM 16A. | AUDIT COMMITTEE FINANCIAL EXPERT. |

Our Board of Directors has determined
that Mr. Dian Zhang is an audit committee financial expert as that term is defined in Item 16A(b) of Form 20-F, and “independent”
as that term is defined in the NASDAQ listing standards.

| ITEM 16B. | CODE