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CITIC LIMITED
Report on Review of Interim Financial Information
/ 118
TO THE BOARD OF DIRECTORS OF CITIC LIMITED
(incorporated in Hong Kong with limited liability)
Introduction
We have reviewed the interim condensed financial information set out on pages 33 to 117, which comprises the
consolidated balance sheet of CITIC Limited (the “Company”) and its subsidiaries (together, the “Group”) as at 30
June 2016 and the related consolidated income statement, statement of comprehensive income, statement of
changes in equity and cash flow statement for the six-month period then ended, and a summary of significant
accounting policies and other explanatory notes. The Rules Governing the Listing of Securities on The Stock
Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in
compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “Interim Financial
Reporting” issued by the Hong Kong Institute of Certified Public Accountants. The directors of the Company are
responsible for the preparation and presentation of this interim financial information in accordance with Hong
Kong Accounting Standard 34 “Interim Financial Reporting”. Our responsibility is to express a conclusion on
this interim financial information based on our review and to report our conclusion solely to you, as a body, in
accordance with our agreed terms of engagement and for no other purpose. We do not assume responsibility
towards or accept liability to any other person for the contents of this report.
Scope of Review
We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410, “Review of
Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Hong Kong
Institute of Certified Public Accountants. A review of interim financial information consists of making inquiries,
primarily of persons responsible for financial and accounting matters, and applying analytical and other review
procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong
Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware
of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the interim financial
information is not prepared, in all material respects, in accordance with Hong Kong Accounting Standard 34
“Interim Financial Reporting”.
PricewaterhouseCoopers
Certified Public Accountants
Hong Kong, 26 August 2016