Page 153 - Hang Lung Properties 2012 Annual Report

Independent auditor’s report to the shareholders of
Hang Lung Properties Limited
(Incorporated in Hong Kong with limited liability)
We have audited the consolidated financial statements of Hang Lung
Properties Limited (“the Company”) and its subsidiaries (together “the
Group”) set out on pages 156 to 222, which comprise the consolidated
and company statements of financial position as at December 31,
2012, the consolidated income statement, the consolidated statement
of comprehensive income, the consolidated statement of changes
in equity and the consolidated cash flow statement for the year then
ended and a summary of significant accounting policies and other
explanatory information.
DIRECTORS’ RESPONSIBILITY FOR THE
CONSOLIDATED FINANCIAL STATEMENTS
The directors of the Company are responsible for the preparation
of consolidated financial statements that give a true and fair view in
accordance with Hong Kong Financial Reporting Standards issued by
the Hong Kong Institute of Certified Public Accountants and the Hong
KongCompaniesOrdinance 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.
AUDITOR’S RESPONSIBILITY
Our responsibility is to express an opinion on these consolidated
financial statements based on our audit. This report is made solely to
you, as a body, in accordance with section 141 of the Hong Kong
Companies Ordinance, and for no other purpose. We do not assume
responsibility towards or accept liability to any other person for the
contents of this report.
We conducted our audit in accordance with Hong Kong Standards
on Auditing issued by the Hong Kong Institute of Certified Public
Accountants. Those standards require that we comply with ethical
requirements and plan and perform the audit to obtain reasonable
assurance about whether the consolidated financial statements are
free from material misstatement.
獨立核數師報告
致恒隆地產有限公司股東
（在香港註冊成立的有限公司）
本核數師（以下簡稱「我們」）已審核列載於
第一百五十六頁至第二百二十二頁恒隆地
產有限公司（「貴公司」）及其附屬公司（以下
合稱「貴集團」）的綜合財務報表，此綜合財
務報表包括於二零一二年十二月三十一日
的綜合財務狀況表及 貴公司的財務狀況
表與截至該日止年度的綜合收益表、綜合
全面收益表、綜合權益變動表和綜合現金
流量表，以及主要會計政策概要及其他附
註解釋資料。
董事就財務報表須承擔的責任
貴公司的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》編製綜合財務報表，以令綜合財務報表
作出真實而公平的反映及落實其認為編製
綜合財務報表所必要的內部控制，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。
核數師的責任
我們的責任是根據我們的審核對該等財務
報表作出意見。我們是按照香港《公司條
例》第141 條的規定，僅向整體股東報告。
除此之外，我們的報告書不可用作其他用
途。我們概不就本報告書的內容，對任何
其他人士負責或承擔法律責任。
我們已根據香港會計師公會頒佈的香港審
計準則進行審核。這些準則要求我們遵守
道德規範，並規劃及執行審核，以合理確
定此等財務報表是否不存有任何重大錯誤
陳述。
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