中国建设银行伦敦分行2025年绿色债券发行前鉴证报告

AssuranceReport on Pre-issuance of China Construction Bank Corporation London To theChina Construction Bank CorporationLondonBranch We have been engaged byChina Construction Bank CorporationLondonBranch (the “Bank”)toperform a limited assurance engagement, asdefined by International Standards on AssuranceEngagements, here after referred to as the engagement, to report ontheBank’suse of proceeds,process forproject evaluation and selection, management of proceeds,and reportingoftheBank’s2025 Green Bond issuance (the “Subject Matter”) as of 3 September 2025 in the Criteriaapplied by the Bank In preparing the use of proceeds,process forproject evaluation and selection, management ofproceeds,and reportingofthe Bank’s2025Green BondissuanceintheDescription, theBankappliedtheGreen Bond Principles2025published by International Capital Market Association TheBank’s Responsibility The Bank’s managementis responsible forselecting the Criteria, and for presenting the use ofproceeds,process forproject evaluation and selection, management of proceeds, and reportingofthe Bank’s2025Green Bondissuancein accordance with that Criteria, in all material respects. Assurance Practitioner’s Responsibility Our responsibility is to express a conclusion on the presentation of the Subject Matter based on We conducted our engagement in accordance withInternational Standard for Assurance Engagements Other than Audits or Reviews of Historical Financial Information(‘ISAE 3000(Revised)’).The standard require that we plan and perform our engagement to express aconclusion onwhetherwe are aware of anymaterial modifications that need to be made totheSubject Matterin order for it to bein accordance with the Criteria, and to issue a report. The We believe that theevidence obtained is sufficient and appropriate to provide a basis for our Our Independence and QualityManagement We have maintained our independence and confirm that we have met the requirements of theCode of Ethics for Professional Accountantsissued by the International Ethics Standards Boardfor Accountants,and have the required competencies and experience to conduct this assurance EY also applies International Standard on Quality Management 1:Quality Management for Firmsthat Perform AuditsorReviews of Financial Statements, or Other Assurance or Related ServicesEngagements,which requires that we design, implement and operate a system of quality Description ofProceduresperformed Procedures performed in alimited assurance engagement vary in nature and timing from, andare less in extent than for a reasonable assurance engagement. Consequently the level ofassurance obtained in a limited assurance engagement is substantially lower than the assurance Although we considered the effectiveness of management’s internal controls when determiningthe nature and extent of our procedures, our assurance engagement was not designed to provide A limited assurance engagement consists of making enquiries, primarily of persons responsiblefor preparing theuse ofproceeds,process forproject evaluation and selection, management of Our procedures included: •Conducted interviews with personnel to understand the business and reporting process;•Conducted interviews with key personnel to understand the process for collecting, collatingand reporting the subject matterin the Description;•Checkedthe eligibility of the nominated projects ofthe Bank’s 2025Green Bondissuance We also performed such other procedures as we considered necessary in the circumstances. Conclusion Based on our procedures and the evidence obtained, we are not aware of any materialmodifications that should be made to the use of proceeds,process forproject evaluation and RestrictedUse Our responsibility in performing our procedures and reporting thereon is to the Bank only and inaccordance with terms of reference for this engagement as agreed with them. The report maynot be suitable for another purpose. We do not therefore accept or assume any responsibility for Ernst & Young Hua Ming LLP3September2025Beijing, China