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Independent Auditor’s Report





             OTHER INFORMATION


             The directors of the Company are responsible for the other information. The other information comprises
             all of the information included in the annual report other than the consolidated financial statements and our
             auditor’s report thereon.

             Our opinion on the consolidated financial statements does not cover the other information and we do not
             express any form of assurance conclusion thereon.


             In connection with our audit of the consolidated financial statements, our responsibility is to read the
             other information and, in doing so, consider whether the other information is materially inconsistent with
             the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be
             materially misstated.

             If, based on the work we have performed, we conclude that there is a material misstatement of this other
             information, we are required to report that fact. We have nothing to report in this regard.


             RESPONSIBILITIES OF DIRECTORS AND THE AUDIT COMMITTEE FOR THE CONSOLIDATED
             FINANCIAL STATEMENTS


             The directors of the Company are responsible for the preparation of the consolidated financial statements
             that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the disclosure
             requirements of the Hong Kong Companies Ordinance, 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.


             In preparing the consolidated financial statements, the directors are responsible for assessing the Group’s
             ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using
             the going concern basis of accounting unless the directors either intend to liquidate the Group or to cease
             operations, or have no realistic alternative but to do so.

             The Audit Committee are responsible for overseeing the Group’s financial reporting process.



























                                                                      ALCO HOLDINGS LIMITED  ANNUAL REPORT 2018  49
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