The board of directors of Bank of Jinzhou Co., Ltd. announced that the Bank will further delay the publication of the annual results for the year ended 31 December 2022 and interim results for the six months ended 30 June 2023 as the auditor of the Bank requires additional information and time to complete the audit procedures in respect of the 2022 Annual Results and 2023 Interim Results as the transactions relating to the significant financial reorganization of the Bank are yet to be confirmed. Due to the further delay in the publication of the 2022 Annual Results and 2023 Interim Results, the Bank will further delay the publication of the annual report of the Bank for the year ended 31 December 2022 and interim report for the six months ended 30 June 2023. The Bank is working closely with the Auditor to provide all the required information and documents to complete the audit work as soon as possible.

However, the expected date of the publication of the 2022 Annual Results, 2022 Annual Report, 2023 Interim Results and 2023 Interim Report will need to be further agreed with the Auditor. The Bank will publish further announcement(s) to inform the Shareholders of the date of publication of the 2022 Annual Results, 2022 Annual Report, 2023 Interim Results and 2023 Interim Report as and when appropriate. Rule 13.49(3) of the Listing Rules provides that where an issuer is unable to publish its preliminary results, it must announce its results based on the financial results which have yet to be agreed with the Auditor.

The Board, after due and careful consideration, is of the view that it would not be appropriate for the Bank to publish the unaudited management accounts of the Bank for the year ended 31 December 2022 and for the six months ended 30 June 2023 at this stage as it may not accurately reflect the financial performance and position of the Bank and the publication of the unaudited management accounts could cause confusion and may be misleading to the Shareholders and potential investors of the Bank. Pursuant to Rule 13.49(1) and Rule 13.46(2)(a) of the Listing Rules, the Bank is required to publish its annual results for the year ended 31 December 2023 (the ?2023 Annual Results? not later than three months after the end of the financial year (i.e. on or before 31 March 2024), and despatch its annual report for the year ended 31 December 2023 to the Shareholders not later than four months after the end of the financial year (i.e. on or before 30 April 2024).

Due to the delay in the publication of the 2023 Annual Results, it is expected that there may be a possible delay in the publication of the 2023 Annual Report. The delay in the publication of the 2023 Annual Results will constitute a non-compliance with Rule 13.49(1) of the Listing Rules. The possible delay in the publication of the 2023 Annual Report, if materialised, will constitute a non-compliance with Rule 13.46(2)(a) of the Listing Rules.

The Bank will publish further announcement(s) to inform the Shareholders of the date of publication of the 2023 Annual Results and 2023 Annual Report as and when appropriate.