Annual Report 2019

INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 ANNUAL REPORT 2019 年度報告 69 其他資料 貴公司董事負責其他資料。其他資料包括年報所載 資料，惟不包括綜合財務報表及本核數師行就此發 出之核數師報告。 本核數師行對綜合財務報表的意見並不涵蓋其他資 料，本核數師行亦不對該等其他資料發表任何形式 的鑒證結論。 當本核數師行審核綜合財務報表時，本核數師行的 責任為閱讀該等其他資料，於此過程中，考慮其他資 料是否與綜合財務報表或本核數師行於審核過程中 所得知的情況有重大抵觸，或者有重大錯誤陳述。 基於吾等已執行的工作，倘本核數師行認為該等其 他資料有重大錯誤陳述，本核數師行須報告該事實。 就此而言，本核數師行並無任何報告。 董事及管治層對綜合財務報表須承擔的責 任 貴公司董事須負責根據香港會計師公會頒佈的香港 財務報告準則及香港公司條例的披露規定，編製真 實且公平的綜合財務報表，及落實其認為編製綜合 財務報表所必要的內部監控，以使綜合財務報表不 存在由於欺詐或錯誤而導致的重大錯誤陳述。 於編製綜合財務報表時，董事須負責評估　貴集團 持續經營的能力，並在適用情況下披露與持續經營 相關的事項，並運用持續經營為會計基礎，除非董 事有意將　貴集團清盤或停止經營或別無其他實際 的替代方案。 管治層須負責監督　貴集團之財務申報程序。 OTHER INFORMATION The directors of the Company are responsible for the other information. The other information comprises the information included in the annual report, but does not include the consolidated financial statements and our auditor’s report thereon. Our opinion on the consolidated financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the consolidated financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. RESPONSIBILITIES OF DIRECTORS AND THOSE CHARGED WITH GOVERNANCE FOR THE CONSOLIDATED FINANCIAL STATEMENTS The directors of the Company are responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the disclosure requirements of the Hong Kong Companies Ordinance, and for such internal control as the directors determine is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the directors are responsible for assessing the Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Group’s financial reporting process.