Annual Report 2018

137 年報 ANNUAL REPORT 2018 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 To the Members of Shougang Concord Century Holdings Limited (incorporated in Hong Kong with limited liability) Opinion What we have audited The conso l i da ted f i nanc i a l s ta t ement s of Shougang Concord Century Holdings Limited (the “Company”) and its subsidiaries (the “Group”) set out on pages 147 to 293, which comprise: • the consolidated statement of financial position as at 31 December 2018; • the consolidated statement of profit or loss for the year then ended; • the consolidated statement of comprehensive income for the year then ended; • the consolidated statement of changes in equity for the year then ended; • the consolidated statement of cash flows for the year then ended; and • the notes to the consolidated financial statements, which include a summary of significant accounting policies. Our opinion In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31 December 2018, and of its consolidated financial performance and its consolidated cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compliance with the Hong Kong Companies Ordinance. 致 首長寶佳集團有限公司 （於香港註冊成立的有限公司） 成員 意見 我們已審計的內容 首長寶佳集團有限公司 ( 以下簡稱「貴公司」 ) 及 其附屬公司 ( 以下統稱「貴集團」 ) 列載於第 147 至 293 頁的綜合財務報表，包括： • 於 2018 年 12 月 31 日的綜合財務狀況表； • 截至該日止年度的綜合損益表； • 截至該日止年度的綜合全面收益表； • 截至該日止年度的綜合權益變動表； • 截至該日止年度的綜合現金流量表；及 • 綜合財務報表附註，包括主要會計政策 概要。 我們的意見 我們認為，該等綜合財務報表已根據香港會計 師公會頒布的《香港財務報告準則》真實而中肯 地反映了貴集團於 2018 年 12 月 31 日的綜合財 務狀況及其截至該日止年度的綜合財務表現及 綜合現金流量，並已遵照香港《公司條例》妥為 擬備。