(i) Statement of compliance
The consolidated financial statements have been prepared on a going concern basis, in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”).
The consolidated financial statements were authorised for issue by the Board of Directors on
March 21, 2018.
(ii) Basis of measurement
The consolidated financial statements have been prepared on the historical cost basis except for:
| · | equity-settled share-based payment arrangements measured at fair value on grant date; |
| · | cash-settled share-based payment arrangement measured at fair value on the grant and re-measurement dates; and |
| · | derivative financial instruments measured at fair value. |
(iii) Functional currency
These consolidated financial statements are presented in United States dollars (“$”), which is also the functional currency of the Company. All financial information presented in United States dollars have been rounded to the nearest thousand, unless indicated otherwise.
