龙资源二零二四年中期报告

INTERIM REPORT Contents目錄 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 Report37Directors’ Interests39Substantial Shareholders’ Interests40Corporate Governanceand Other Information42Management Discussionand Analysis44 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 Carlisle Caldow Procter AUDIT AND RISK MANAGEMENT COMMITTEE Poon Yan WaiChairmanCarlisle Caldow ProcterPak Wai Keung Martin Carlisle Caldow Procter REMUNERATION COMMITTEECarlisle Caldow ProcterChairman Pak Wai Keung MartinPoon Yan Wai Carlisle Caldow Procter NOMINATION COMMITTEEArthur George DewChairmanCarlisle Caldow ProcterPak Wai Keung Martin National Australia BankNordea Bank BANKERS National Australia BankNordea BankBank of China (Hong Kong) Limited AUDITORErnst & Young, Perth (Incorporated in Australia with limited liability) LEGAL ADVISERSP.C. Woo & Co. (as to Hong Kong law) AddisonsCastrén & SnellmanSalingre Asianajotoimisto OyAsianajotoimisto RoihuAsianajotoimisto Merkurius OyFröberg & Lundholm Addisons (as to Australian law)Castrén & Snellman (as to Finnish law)Salingre Asianajotoimisto Oy (as to Finnish law)Asianajotoimisto Roihu (as to Finnish law)Asianajotoimisto Merkurius Oy (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 REGISTRAR Computershare Investor Services Pty LimitedYarra 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) STOCK CODE1712 1712 http://www.dragonmining.comhttp://www.irasia.com/listco/hk/dragonmining/index.htm WEBSITEShttp://www.dragonmining.comhttp://www.irasia.com/listco/hk/dragonmining/index.htm 綜合中期損益表 For the 6 months ended 30 June 2024Consolidated Interim Statement of Other Comprehensive Income EQUITYContributed equityReservesAccumulated losses Consolidated Interim Statement of Changes in Equity綜合中期權益變動表 綜合中期現金流量表 綜合中期財務報表附註 Notes to the Consolidated Interim Financial Statements 截至2024年6月30日止6個月 For the 6 months ended 30 June 2024 1. 1.CORPORATE INFORMATION AND SUMMARYOF MATERIAL ACCOUNTING POLICIES 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. The Company’s interim report comprising theconsolidated interim results as at and for the periodended 30 June 2024 was authorised for issuewith a resolution of the Board of Directors on 11September 2024. 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2024年6月30日止6個月 For the 6monthsended30June2024 1.CORPORATE INFORMATION AND SUMMARY OFMATERIAL ACCOUNTING POLICIES (CONT’D) b)Basis of