Annual Report 2019

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 HOP FUNG GROUP HOLDINGS LIMITED 合豐集團控股有限公司 66 TO THE SHAREHOLDERS OF HOP FUNG GROUP HOLDINGS LIMITED (incorporated in the Cayman Islands with limited liability) OPINION We have audited the consolidated financial statements of Hop Fung Group Holdings Limited (the “Company”) and its subsidiaries (collectively referred to as “the Group”) set out on pages 73 to 159, which comprise the consolidated statement of financial position as at 31st December, 2019, and the consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31st 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 disclosure requirements of the Hong Kong Companies Ordinance. BASIS FOR OPINION We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group in accordance with the HKICPA’s Code of Ethics for Professional Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 致合豐集團控股有限公司全體股東 （於開曼群島註冊成立之有限公司） 意見 本核數師行已審核載於第 73 頁至第 159 頁的合豐集團 控股有限公司（「貴公司」）及其附屬公司（統稱「貴集 團」）綜合財務報表，當中包括於二零一九年十二月三 十一日的綜合財務狀況報表及截至該日止年度的綜 合損益及其他全面收益表、綜合權益變動表及綜合 現金流量表以及綜合財務報表附註，包括主要會計 政策概要。 本核數師行認為，該等綜合財務報表已根據香港會 計師公會（「香港會計師公會」）頒佈的香港財務報告 準則（「香港財務報告準則」）真實且公平地反映　貴 集團於二零一九年十二月三十一日的綜合財務狀況及 截至該日止年度的綜合財務表現及綜合現金流量， 並已按照香港公司條例之披露準則妥為編製。 意見基準 本核數師行已根據香港會計師公會頒佈的香港審計 準則（「香港審計準則」）進行審核工作。本核數師行 於該等準則下的責任在本行的報告內核數師就審核 綜合財務報表須承擔的責任部分詳述。根據香港會 計師公會的專業會計師道德守則（「守則」），本核數師 行獨立於　貴集團，並已遵循守則履行其他道德責 任。本核數師行相信，本行所獲得的審核憑證能充 足及適當地為本行的意見提供基礎。