Tradelink 2024 Interim report

36 Independent Review Report 獨立審閱報告書 Tradelink Electronic Commerce Limited Interim Report 2024 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 38 to 71 which comprises the consolidated statement of financial position of Tradelink Electronic Commerce Limited (the “Company”) as of 30 June 2024 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. 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 38 頁至 第 71 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」）於二零二四年六月三 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。