These financial statements have been prepared in accordance with all applicable International Financial Reporting Standards (“IFRSs”)
issued by the International Accounting Standards Board (“IASB”), which collective term includes all applicable individual International
Financial Reporting Standards, International Accounting Standards (“IASs”) and Interpretations issued by the IASB. Hong Kong Financial
Reporting Standards (“HKFRSs”), which collective term includes all applicable individual Hong Kong Financial Reporting Standards,
Hong Kong Accounting Standards (“HKASs”) and Interpretations issued by the Hong Kong Institute of Certified Public Accountants
(“HKICPA”), are consistent with IFRSs as it relates to the Group’s financial statements. These financial statements also comply with
HKFRSs, the requirements of the Hong Kong Companies Ordinance, and the applicable disclosure provisions of the Rules Governing
the Listing of Securities on The Stock Exchange of Hong Kong Limited (“Listing Rules”). A summary of the significant accounting policies
adopted by the Group is set out below