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HALF-YEAR REPORT 2016
Notes to the Consolidated Financial Statements
For the six months ended 30 June 2016
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1 General Information
CITIC Limited (the “Company”) was incorporated in Hong Kong, the shares of which are listed on the Main
Board of the Stock Exchange of Hong Kong Limited. The Company and its subsidiaries (collectively referred
to as the “Group”) are principally engaged in financial services, resources and energy, manufacturing,
engineering contracting, real estate and other businesses.
The parent and the ultimate holding company of the Company is CITIC Group Corporation (“CITIC Group”).
These condensed unaudited consolidated interim accounts (the “Accounts”) are presented in millions of
Hong Kong dollars (“HK$”), unless otherwise stated.
The financial information relating to the year ended 31 December 2015 that is included in the Accounts
as comparative information does not constitute the Company’s statutory annual consolidated financial
statements for that year but is derived from those financial statements. Further information relating to
these statutory financial statements required to be disclosed in accordance with section 436 of the Hong
Kong Companies Ordinance (Cap. 622) is as follows:
The Company has delivered the financial statements for the year ended 31 December 2015 to the Registrar
of Companies as required by section 662(3) of, and Part 3 of Schedule 6 to, the Hong Kong Companies
Ordinance (Cap. 622).
The Company’s auditor has reported on those financial statements. The auditor’s report was unqualified;
did not include a reference to any matters to which the auditor drew attention by way of emphasis without
qualifying its report; and did not contain a statement under sections 406(2), 407(2) or (3) of the Hong Kong
Companies Ordinance (Cap. 622).
2 Basis of preparation
The Accounts have been prepared in accordance with Hong Kong Accounting Standard (“HKAS”) 34
“Interim Financial Reporting” and Appendix 16 to the Rules Governing the Listing of Securities on The Stock
Exchange of Hong Kong Limited. The Accounts should be read in conjunction with the Company’s annual
financial statements for the year ended 31 December 2015, which have been prepared in accordance with
Hong Kong Financial Reporting Standards (“HKFRS”).
In addition to those described below, the accounting policies adopted in the preparation of the Accounts
are consistent with those adopted in the Company’s annual financial statements for the year ended 31
December 2015.