Annual Report 2019

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 114 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 To the Members of Shougang Concord Century Holdings Limited (incorporated in Hong Kong with limited liability) OPINION What we have audited The consolidated financial statements of Shougang Concord Century Holdings Limited (the “Company”) and its subsidiaries (the “Group”) set out on pages 124 to 273, which comprise: • the consolidated statement of financial position as at 31 December 2019; • 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 2019, 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 124 至 273 頁的綜合財務報表，包括： • 於二零一九年十二月三十一日的綜合財 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 貴集團於二零一九年十二月 三十一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。