龙资源二零二三年中期报告

INTERIM REPORT PageCorporate Information2Consolidated Interim Statementof Profit or Loss4Consolidated Interim Statementof Other Comprehensive Income5Consolidated Interim Statementof Financial Position6Consolidated Interim Statementof Changes in Equity7Consolidated Interim Statementof Cash Flows8Notes to the ConsolidatedInterim Financial Statements9Independent Auditor’s Review Report34Directors’ Interests36Substantial Shareholders’ Interests37Corporate Governanceand Other Information39Management Discussionand Analysis42Contents目錄 公司資料 BOARD OF DIRECTORS Brett Robert SmithCarlisle Caldow Procter Arthur George DewChairman and Non-Executive DirectorBrett Robert SmithChief Executive Officer and Executive DirectorWong Tai Chun MarkAlternate Director to Arthur George DewLam LaiNon-Executive DirectorCarlisle Caldow ProcterIndependent Non-Executive DirectorPak Wai Keung MartinIndependent Non-Executive DirectorPoon Yan WaiIndependent Non-Executive Director AUDIT AND RISK MANAGEMENT COMMITTEEPoon Yan WaiChairmanCarlisle Caldow ProcterPak Wai Keung Martin Carlisle Caldow Procter Carlisle Caldow Procter REMUNERATION COMMITTEECarlisle Caldow ProcterChairmanPak Wai Keung MartinPoon Yan Wai Carlisle Caldow Procter NOMINATION COMMITTEEArthur George DewChairmanCarlisle Caldow ProcterPak Wai Keung Martin National Australia BankNordea Bank BANKERSNational Australia BankNordea Bank AUDITORErnst & Young, Perth(Incorporated in Australia with limited liability) LEGAL ADVISERSP.C. Woo & Co. (as to Hong Kong law) AddisonsTomi RinneFröberg & Lundholm Addisons (as to Australian law)Tomi Rinne (as to Finnish law)Fröberg & Lundholm (as to Swedish law) REGISTERED OFFICE, HEADQUARTERS ANDPRINCIPAL PLACE OF BUSINESS IN AUSTRALIAUnit 202, Level 2 39 Mends StreetSouth PerthWestern Australia 6151Australia Unit 202, Level 239 Mends StreetSouth PerthWestern Australia 6151Australia DRAGON MINING LIMITED龍資源有限公司 公司資料（續） Corporate Information (Cont’d) 13822 PRINCIPAL PLACE OF BUSINESS IN HONG KONG22nd Floor Allied Kajima Building138 Gloucester RoadWanchai, Hong Kong AUSTRALIAN PRINCIPAL SHARE REGISTRARComputershare Investor Services Pty Limited Yarra Falls, 452 Johnston StreetAbbotsford, MelbourneVictoria 3067Australia Computershare Investor Services Pty LimitedYarra Falls, 452 Johnston StreetAbbotsford, MelbourneVictoria 3067Australia 183171712–1716 HONG KONG SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedShops 1712–171617th Floor, Hopewell Centre183 Queen’s Road EastWanchai, Hong Kong JOINT COMPANY SECRETARIES Hai-Young Lu(for Australian regulations)Lau Tung Ni(for Hong Kong regulations) 1712 STOCK CODE1712 WEBSITES http://www.dragonmining.comhttp://www.irasia.com/listco/hk/dragonmining/index.htm http://www.dragonmining.comhttp://www.irasia.com/listco/hk/dragonmining/index.htm 截至2023年6月30日止6個月 Gross profit TOTAL CURRENT ASSETS EQUITYContributed equityReservesAccumulated losses 綜合中期財務報表附註 For the 6 months ended 30 June 2023Notes to the Consolidated Interim Financial Statements 截至2023年6月30日止6個月 1.CORPORATE INFORMATION AND SUMMARYOF SIGNIFICANT ACCOUNTING POLICIES 1. a) a)Reporting entityDragon Mining Limited (the “Company” or the 19904232001Unit 202, Level2, 39 Mends Street, South Perth,Western Australia 6151, Australia “Parent Entity”) was incorporated as an AustralianPublic Company, limited by shares on 23 April1990, and is subject to the requirements of theAustralian Corporations Act 2001 as governedby the Australian Securities and InvestmentsC o m m i s s i o n . T h e C o m p a n y i s d o m i c i l e d i nAustralia and its registered office is located atUnit 202, Level 2, 39 Mends Street, South Perth,Western Australia 6151, Australia. 202363020239 13 The Company’s interim report comprising theconsolidated interim results as at and for the periodended 30 June 2023 was authorised for issuewith a resolution of the Board of Directors on 13September 2023. T h e i n t e r i m r e p o r t c o m p r i s e s t h e C o m p a n yand its subsidiaries (together the “ConsolidatedEntity” or the “Group”). The Company is a forprofit entity, primarily involved in gold miningoperations, mineral exploration, evaluation, anddevelopment of gold projects in the Nordic region.The Company has direct and indirect interests in itssubsidiaries, all of which have substantially similarcharacteristics to a private company incorporatedin Hong Kong, the particulars of which are set outbelow: 截至2023年6月30日止6個月 For the 6monthsended30June2023 1.CORPORATE INFORMATION AND SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES (CONT’D) 1. b)Basis of preparationStatement of compliance b) The consolidated interim financial statements arecondensed general purpose financial statementsprepared in accordance with the applicabled i s c l o s u r e r e q u i r e m e n t s o f t h e H o n g K o n gCompanies Ordinance and the Rules Governingthe Listing of Securities on The Stock Exchangeof Hong Kong Limited (the “Listing Rule