2. Basis of Preparation (a) The unaudited condensed interim financial statements have been prepared in accordance with Hong Kong Accounting Standard (“HKAS”) 34 “Interim Financial Reporting” issued by the Hong Kong Institute of Certified Public Accountants and the disclosure requirements of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Listing Rules”). The unaudited condensed interim financial statements are set out on pages 52 to 79 and also include the “Financial Information Reviewed by Auditors” in the Financing section on pages 45 to 50. The financial information relating to the year ended 31st December 2022 that is included in this document as comparative information does not constitute the Company’s statutory annual consolidated financial statements for that year but is derived from those financial statements. The non-statutory accounts (within the meaning of section 436 of the Companies Ordinance (Cap. 622) (the “Ordinance”)) in this document are not specified financial statements (within such meaning). The specified financial statements for the year ended 31st December 2022 have been delivered to the Registrar of Companies in Hong Kong in accordance with section 664 of the Ordinance. The Company’s auditor has reported on those specified financial statements. That report was not qualified or otherwise modified, did not refer to any matter to which the auditor drew attention by way of emphasis without qualifying the report and did not contain a statement under section 406(2) or 407(2) or (3) of the Ordinance. The accounting policies and methods of computation and presentation used in the preparation of the condensed interim financial statements are consistent with those described in the 2022 annual financial statements except for those noted in 2(b) to 2(d) below. (b) The following revised standards were adopted by the Group effective from 1st January 2023: Amendments to HKAS 1, HKAS 8 and HKAS 12 Narrow-scope Amendments Amendments to HKAS 1 and HKFRS Practice Statement 2 Disclosure of Accounting Policies HKFRS 17 and Amendments to HKFRS 17 Insurance Contracts HK(IFRIC)-Interpretation 22 Foreign Currency Transactions and Advance Consideration None of the new and revised standards and interpretation had a significant effect on the Group’s consolidated financial statements or accounting policies. 59