On 30 October 2025, China Eastern Airlines Corporation Limited revised the Detailed Working Rules for the Audit and Risk Management Committee of the Board of Directors. The updated document outlines responsibilities for overseeing external and internal audits, financial reporting, risk management, and internal control, as well as the committee’s authority to exercise certain supervisory functions under the Company Law.

The revised rules specify that the committee shall consist of three to five directors, with independent directors in the majority, and that all members must meet Hong Kong Listing Rules requirements. One independent director, who is an accounting professional, will serve as Chairman. The term of office for each member aligns with their term as a director, not exceeding three years per term, and independent directors may not serve more than six consecutive years.

The committee’s primary responsibilities include overseeing and assessing external auditors, directing internal audit processes, reviewing and confirming financial data for periodic reports, and evaluating the adequacy of the Company’s internal control and risk management systems. The committee is authorized to communicate directly with both external and internal auditors and, if necessary, report observations and suggestions to the Board of Directors.

The revised document also clarifies procedures for convening meetings, which must be held at least once every quarter. Decisions require a majority vote, and meeting minutes, as well as relevant materials, must be retained for at least ten years. Confidentiality obligations for all participants are underscored, ensuring information arising from committee meetings remains protected.

The revised Working Rules became effective upon approval by the Board of Directors and serve as an essential guide to strengthen the Company’s risk controls, promote transparency in financial and audit practices, and enhance legal compliance management.