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Cathay Pacific Airways Limited Interim Report 2013 23
INTRODUCTION
We have reviewed the interim financial report
set out on pages 25 to 46 which comprises the
consolidated statement of financial position
of Cathay Pacific Airways Limited and its
subsidiaries (together “the Group”) as of 30th
June 2013 and the related consolidated statement
of profit or loss and other comprehensive income,
consolidated statement of changes in equity and
consolidated statement of cash flows for the six
months then ended and explanatory notes. The
Rules Governing the Listing of Securities on The
Stock Exchange of Hong Kong Limited require
the preparation of an interim financial report to
be in compliance with the relevant provisions
thereof and Hong Kong Accounting Standard 34,
Interim Financial Reporting (“HKAS 34”), issued
by the Hong Kong Institute of Certified Public
Accountants. The directors are responsible for
the preparation and presentation of the interim
financial report in accordance with HKAS 34.
Our responsibility is to form a conclusion, based
on our review, on the interim financial report
and to report our conclusion solely to you, as a
Review Report
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 the
interim financial report consists of making
enquiries, 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.
TO THE BOARD OF DIRECTORS OF CATHAY PACIFIC AIRWAYS LIMITED
(Incorporated in Hong Kong with limited liability)