Annual Report 2021

102 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 INDEPENDENT AUDITOR’S REPORT 獨立核數師報告 致首佳科技製造有限公司成員 （於香港註冊成立的有限公司） 意見 我們已審計的內容 首佳科技製造有限公司（以下簡稱「貴公司」） 及其附屬公司（以下統稱「貴集團」）列載於第 114 頁至 250 頁的綜合財務報告，包括： • 於二零二一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 • 綜合財務報告附註，包括主要會計政策及 其他解釋信息。 我們的意見 我們認為，該等綜合財務報告已根據香港會計 師公會頒布的《香港財務報告準則》真實而中肯 地反映了 貴集團於二零二一年十二月三十一 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。 To the Members of Shougang Century Holdings Limited (incorporated in Hong Kong with limited liability) OPINION What we have audited The consolidated financial statements of Shougang Century Holdings Limited (the “Company”) and its subsidiaries (the “Group”), which are set out on pages 114 to 250, comprise: • the consolidated statement of financial position as at 31 December 2021; • 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 significant accounting policies and other explanatory information. 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 2021, 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. 羅兵咸永道會計師事務所，香港中環太子大廈 22 樓 電話： 傳真