enCore Energy Corp. (EU) 2022年年度报告「TSX」.pdf

1、 Consolidated Financial Statements For the year ended December 31,2022 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Directors of enCore Energy Corp.Opinion on the Consolidated Financial Statements We have audited the accompanying consolidated statements of financia

2、l position of enCore Energy Corp.(the“Company”),as of December 31,2022,December 31,2021 and January 1,2021,and the related consolidated statements of loss and comprehensive loss,changes in shareholders equity,and cash flows for the years ended December 31,2022 and 2021,and the related notes(collecti

3、vely referred to as the“financial statements”).In our opinion,the consolidated financial statements present fairly,in all material respects,the financial position of the Company as of December 31,2022,December 31,2021 and January 1,2021,and the results of its operations and its cash flows for the ye

4、ars ended December 31,2022 and 2021 in conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board.Change in Presentation Currency As discussed in Note 2 to the consolidated financial statements,during the year ended December 31,2022,the Comp

5、any retroactively changed its presentation currency from the Canadian Dollar to the United States Dollar.Basis for Opinion These consolidated financial statements are the responsibility of the Companys management.Our responsibility is to express an opinion on the Companys consolidated financial stat

6、ements based on our audits.We are a public accounting firm registered with the Public Company Accounting Oversight Board(United States)(“PCAOB”)and are required to be independent with respect to the Company in accordance with the U.S.federal securities laws and the applicable rules and regulations o