貿易通 2022 年中報

35 二零二二年中期報告 貿易通電子貿易有限公司 Independent Review Report 獨立審閱報告書 Review Report to the Board of Directors of Tradelink Electronic Commerce Limited (Incorporated in Hong Kong with limited liability) Introduction We have reviewed the interim financial report set out on pages 37 to 77 which comprises the consolidated statement of financial position of Tradelink Electronic Commerce Limited (the “Company”) as of 30 June 2022 and the related consolidated statement of profit or loss, consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and condensed consolidated cash flow statement for the six month period then ended and explanatory notes. The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of an interim financial report to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34, Interim financial reporting , issued by the Hong Kong Institute of Certified Public Accountants. The directors are responsible for the preparation and presentation of the interim financial report in accordance with Hong Kong Accounting Standard 34. Our responsibility is to form a conclusion, based on our review, on the interim financial report and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Scope of review We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410, Review of interim financial information performed by the independent auditor of the entity , issued by the Hong Kong Institute of Certified Public Accountants. A review of the interim financial report consists of making enquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly we do not express an audit opinion. 致貿易通電子貿易有限公司 董事會審閱報告書 （於香港註冊成立的有限公司） 引言 本核數師（以下簡稱「我們」）已審閱列載於第 37 頁至 第 77 頁的中期財務報告，此中期財務報告包括貿 易通電子貿易有限公司（「貴公司」）於二零二二年六 月三十日的綜合財務狀況表，與截至該日止六個月 期間的相關綜合損益表、綜合損益及其他全面收益 表、綜合權益變動表及簡明綜合現金流量表以及附 註解釋。香港聯合交易所有限公司證券上市規則規 定，中期財務報告的編製必須符合當中訂明的相關 規定，以及由香港會計師公會頒佈的《香港會計準 則》第 34 號， 中期財務報告 的規定。董事須負責根 據《香港會計準則》第 34 號編製及呈列中期財務報 告。 我們的責任是根據我們的審閱結果，對中期財務報 告作出結論，並按照我們雙方所協定的委聘書條 款，僅向 閣下（作為整體）報告。除此以外，我們 的報告書不可用作其他用途。我們概不會就本報告 書的內容對任何其他人士負責或承擔任何法律責 任。 審閱範圍 我們已根據香港會計師公會頒佈的《香港審閱準則》 第 2410 號， 實體的獨立核數師對中期財務信息的審 閱 進行審閱。中期財務報告審閱工作包括主要向負 責財務及會計事項的人員作出查詢，並進行分析和 其他審閱程序。由於審閱的範圍遠較按照《香港審 計準則》進行審核的範圍為小，所以不能保證我們 會注意到在審核中可能會被發現的所有重大事項。 因此，我們不會發表任何審核意見。