Hong Kong Exchanges and Clearing Limited’s Environmental, Social and Governance reporting framework (comprising Appendix C2 of the Main Board Listing Rules, Appendix C2 of the GEM Listing Rules and the accompanying Implementation Guidance)(ESG Reporting Framework) contain copyright material of the IFRS® Foundation (Foundation) in respect of which all rights are reserved.

Reproduced and distributed in English and Chinese by the Hong Kong Exchanges and Clearing Limited with the permission of the Foundation. No right is granted to third parties other than as permitted by the Terms of Use without the prior written permission of the Hong Kong Exchanges and Clearing Limited and the Foundation.

The ESG Reporting Framework is issued by Hong Kong Exchanges and Clearing Limited in respect of their application in Hong Kong and has not been prepared or endorsed by the International Sustainability Standards Board.

Chapter 7 Accountants' Reports and Pro Forma Financial Information