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財務報表
FINANCIAL STATEMENTS
獨立核數師報告
致香港中華總商會會員
(於香港註冊成立的擔保有限責任公司)
意見
本核數師(以下簡稱「我們」)已審核列載於第105至 140頁香港中華總商會(以下簡稱「貴會」)及其附屬公 司(統稱「貴會及附屬公司」)的綜合財務報表，當中 包括於2021年12月31日的綜合財務狀況表與截至該日 止年度的綜合損益及其他全面收益表、綜合權益變 動表和綜合現金流量表，以及財務報表註釋，包括 主要會計政策概要。
我們認為，該等綜合財務報表已根據香港會計師公 會頒佈的香港財務報告準則真實而中肯地反映貴會 及附屬公司於2021年12月31日的財政狀況及截至該日 止年度的綜合財務業績及綜合現金流量，並已遵照 香港《公司條例》妥為編製。
意見的基礎
我們已根據香港會計師公會頒佈的《香港審計準 則》進行審計。我們在該等準則下承擔的責任已 在本報告「核數師就審計綜合財務報表承擔的責 任」部分中作進一步闡述。根據香港會計師公會 頒佈的《專業會計師道德守則》(以下簡稱「守 則」)，我們獨立於貴會及附屬公司，並已履行守 則中的其他專業道德責任。我們相信，我們所獲 的審計憑證能充足及適當地為我們的審計意見提 供基礎。
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE CHINESE GENERAL CHAMBER OF COMMERCE
(incorporated in Hong Kong with limited liability by guarantee)
Opinion
We have audited the consolidated financial statements of The Chinese General Chamber of Commerce (the "Chamber") and its subsidiary (collectively referred to as the "Group") set out on pages 105 to 140, which comprise the consolidated statement of financial position as at 31 December 2021, and the consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies.
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.
Basis for Opinion
We conducted our audit in accordance with Hong Kong Standards on Auditing ("HKSAs") issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Group in accordance with the HKICPA's Code of Ethics for Professional Accountants ("the Code"), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Financial Statements 財務報表 101