Opinion
The summarized consolidated financial statements of BlueShore Financial Credit Union (the Credit Union), which comprise:
• the summarized consolidated statement of financial position as at December 31, 2021
• the summarized consolidated statement of income and retained earnings for the year then ended
• and related note
are derived from the audited consolidated financial statements of BlueShore Financial Credit Union as at and for the year ended December 31, 2021.
In our opinion, the accompanying summarized consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements, in accordance with the criteria disclosed in Note 1 in the summarized consolidated financial statements.
Summarized Consolidated Financial Statements
The summarized consolidated financial statements do not contain all the disclosures required by International Financial Reporting Standards. Reading summarized consolidated financial statements and the auditors’ report thereon, therefore, is not a substitute for reading the Credit Union’s audited consolidated financial statements and the auditors’ report thereon.
The summarized consolidated financial statements and the audited consolidated financial statements do not reflect the effects of events that occurred subsequent to the date of our report on the audited consolidated financial statements.
Management’s Responsibility for the Summarized Consolidated Financial Statements
Management is responsible for the preparation of the summarized consolidated financial statements in accordance with the criteria disclosed in Note 1 in the summarized consolidated financial statements.
Auditors’ Responsibility
Our responsibility is to express an opinion on whether the summarized consolidated financial statements are consistent, in all material respects, with the audited consolidated financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standards 810, Engagements to Report on Summary Financial Statements.
Chartered Professional Accountants
Chartered Professional Accountants
February 17, 2022
Vancouver, Canada
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