Finances 财务报告.pdf

Finances INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF HONG KONG TRADE DEVELOPMENT COUNCIL (Incorporated in Hong Kong under the Hong Kong Trade Development Council Ordinance) We have audited the consolidated financial statements of Hong Kong Trade 64 Development Council (the “HKTDC”) and the subsidiaries (collectively the “Group”) 105 set out on pages 64 to 105, which comprise the balance sheets of the Group and HKTDC as at 31 March 2010, and the consolidated income and expenditure account, 2010 3 31 the consolidated statement of comprehensive income, the consolidated statement of cash flows and the consolidated statement of changes in funds for the year then ended, and a summary of significant accounting policies and other explanatory notes. COUNCIL’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS The Council is responsible for the preparation and the true and fair presentation of these consolidated financial statements in accordance with Hong Kong Financial 23 Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants, and Section 23 of the Hong Kong Trade Development Council Ordinance. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and the true and fair presentation of financial statements that are free from material misstatement, whether due to fraud or effort; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. AUDITOR’S RESPONSIBIL