1、 enCore Energy Corp.CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31,2017 AND 2016(Expressed in Canadian dollars)INDEPENDENT AUDITORS REPORT To the Shareholders of enCore Energy Corp.We have audited the accompanying consolidated financial statements of enCore Energy Corp.,which comp
2、rise the consolidated statements of financial position as at December 31,2017 and 2016 and the consolidated statements of loss and comprehensive loss,cash flows,and changes in equity for the years then ended,and a summary of significant accounting policies and other explanatory information.Managemen
3、ts Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with International Financial Reporting Standards,and for such internal control as management determines is necessar
4、y to enable the preparation of consolidated financial statements that are free from material misstatement,whether due to fraud or error.Auditors Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audits.We conducted our audits in accord
5、ance with Canadian generally accepted auditing standards.Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.An audit involves performing
6、 procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements.The procedures selected depend on the auditors judgment,including the assessment of the risks of material misstatement of the consolidated financial statements,whether due to fraud or erro