Commander Resources Ltd. (CMD.V) 2021年年度报告「TSX-V」.pdf

1、 2021 ANNUAL REPORT December 31,2021 Consolidated Financial Statements FOR THE YEAR ENDED DECEMBER 31,2021(Expressed in Canadian Dollars)INDEPENDENT AUDITORS REPORT To the Shareholders of Commander Resources Ltd.Opinion We have audited the accompanying consolidated financial statements of Commander

2、Resources Ltd.(the“Company”),which comprise the consolidated statements of financial position as at December 31,2021 and 2020,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 financial

3、statements,including a summary of significant accounting policies.In our opinion,these consolidated financial statements present fairly,in all material respects,the financial position of the Company as at December 31,2021 and 2020,and its financial performance and its cash flows for the years then e

4、nded in accordance with International Financial Reporting Standards(“IFRS”).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 Responsibilities for the Audit of th

5、e 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 responsibilities in accordance with these

6、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 indicates that the Company has incur