Commander Resources Ltd. (CMD.V) 2023年年度报告「TSX-V」.pdf

1、2023 ANNUAL REPORT December 31,2023 Consolidated Financial Statements FOR THE YEARS ENDED DECEMBER 31,2023 AND 2022(Expressed in Canadian Dollars)INDEPENDENT AUDITORS REPORT To the Shareholders of Commander Resources Ltd.Opinion We have audited the accompanying consolidated financial statements of C

2、ommander Resources Ltd.(the“Company”),which comprise the consolidated statements of financial position as at December 31,2023 and 2022,and the consolidated statements of loss and comprehensive loss,changes in shareholders equity,and cash flows for the years then ended,and notes to the consolidated f

3、inancial statements,including material accounting policy information.In our opinion,these consolidated financial statements present fairly,in all material respects,the financial position of the Company as at December 31,2023 and 2022,and its financial performance and its cash flows for the years the

4、n ended in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board.Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards.Our responsibilities under those standards are further described in the Auditors R

5、esponsibilities for the Audit of the Consolidated Financial Statements section of our report.We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the consolidated financial statements in Canada,and we have fulfilled our other ethical respons

6、ibilities in accordance with these requirements.We believe that the audit evidence we have obtained in our audit is sufficient and appropriate to provide a basis for our opinion.Material Uncertainty Related to Going Concern We draw attention to Note 1 of the consolidated financial statements,which i