Commander Resources Ltd. (CMD.V) 2022年年度报告「TSX-V」.pdf

1、 2022 ANNUAL REPORT December 31,2022 Consolidated Financial Statements FOR THE YEARS ENDED DECEMBER 31,2022 AND 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

2、Commander Resources Ltd.(the“Company”),which comprise the consolidated statements of financial position as at December 31,2022 and 2021,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

3、financial 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 31,2022 and 2021,and its financial performance and its cash flows for the ye

4、ars then ended 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 A

5、udit 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 responsibilities in accordance w

6、ith 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 indicates that Companys to