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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/26/24 JX Luxventure Ltd. 20-F/A 12/31/22 152:11M EdgarAgents LLC/FA |
Document/Exhibit Description Pages Size
1: 20-F/A Amendment No. 5 to Form 20-F HTML 2.50M
3: EX-13.1 Annual or Quarterly Report to Security Holders HTML 40K
2: EX-12.1 Statement re: the Computation of Ratios HTML 44K
4: EX-15.1 Consent From Onestop Assurance Pac, Independent HTML 40K
Registered Public Accounting Firm
5: EX-15.2 Consent From Wwc, P.C., Independent Registered HTML 39K
Public Accounting Firm
11: R1 Document And Entity Information HTML 119K
12: R2 Consolidated Statements of Comprehensive Loss HTML 103K
13: R3 Consolidated Statements of Financial Position HTML 116K
14: R4 Consolidated Statements of Changes in Equity HTML 71K
15: R5 Consolidated Statements of Cash Flows HTML 124K
16: R6 General Information HTML 51K
17: R7 Group Organization and Basis of Presentation of HTML 43K
Consolidated Financial Statements
18: R8 Application of New and Revised International HTML 46K
Financial Reporting Standards (?Ifrs?)
19: R9 Signifcant Accounting Policies HTML 117K
20: R10 Significant Management Judgement in Applying HTML 47K
Accounting Policies
21: R11 Key Sources of Estimation Uncertainty HTML 55K
22: R12 Segment Reporting HTML 97K
23: R13 Revenue HTML 46K
24: R14 Cost of Revenue HTML 62K
25: R15 Other Income HTML 46K
26: R16 Other Losses HTML 46K
27: R17 Distribution and Selling Expenses HTML 46K
28: R18 Administrative Expense HTML 48K
29: R19 Finance Costs HTML 45K
30: R20 Income Tax (Income)/ Expense HTML 60K
31: R21 (Loss)/Profit for the Year HTML 50K
32: R22 Discontinued Operations HTML 59K
33: R23 Directors' Emoluments HTML 53K
34: R24 Loss Per Share HTML 74K
35: R25 Property, Plant and Equipment HTML 102K
36: R26 Prepayments and Premiums Under Operating Leases HTML 48K
37: R27 Long Term Receivable HTML 46K
38: R28 Prepayment for Acquisition of Land Use Right HTML 43K
39: R29 Land Use Rights HTML 49K
40: R30 Inventories HTML 44K
41: R31 Trade Receivables, Other Receivables and HTML 55K
Prepayments
42: R32 Cash and Cash Equivalents HTML 48K
43: R33 Trade and Other Payables HTML 50K
44: R34 Related Parties Payable HTML 52K
45: R35 Short-Term Bank Loans HTML 44K
46: R36 Rights HTML 48K
47: R37 Share Capital and Share Premium HTML 102K
48: R38 Reserve HTML 45K
49: R39 Risk Management and Fair Values HTML 69K
50: R40 Commitments and Contingencies HTML 45K
51: R41 Events After the Balance Sheet HTML 42K
52: R42 Accounting Policies, by Policy (Policies) HTML 164K
53: R43 Signifcant Accounting Policies (Tables) HTML 48K
54: R44 Segment Reporting (Tables) HTML 99K
55: R45 Revenue (Tables) HTML 45K
56: R46 Cost of Revenue (Tables) HTML 60K
57: R47 Other Income (Tables) HTML 45K
58: R48 Other Losses (Tables) HTML 46K
59: R49 Distribution and Selling Expenses (Tables) HTML 45K
60: R50 Administrative Expense (Tables) HTML 48K
61: R51 Finance Costs (Tables) HTML 44K
62: R52 Income Tax (Income)/ Expense (Tables) HTML 59K
63: R53 (Loss)/Profit for the Year (Tables) HTML 50K
64: R54 Discontinued Operations (Tables) HTML 59K
65: R55 Directors' Emoluments (Tables) HTML 52K
66: R56 Loss Per Share (Tables) HTML 73K
67: R57 Property, Plant and Equipment (Tables) HTML 106K
68: R58 Prepayments and Premiums Under Operating Leases HTML 49K
(Tables)
69: R59 Long Term Receivable (Tables) HTML 44K
70: R60 Land Use Rights (Tables) HTML 48K
71: R61 Inventories (Tables) HTML 44K
72: R62 Trade Receivables, Other Receivables and HTML 59K
Prepayments (Tables)
73: R63 Cash and Cash Equivalents (Tables) HTML 47K
74: R64 Trade and Other Payables (Tables) HTML 50K
75: R65 Related Parties Payable (Tables) HTML 54K
76: R66 Short-Term Bank Loans (Tables) HTML 43K
77: R67 Rights (Tables) HTML 43K
78: R68 Share Capital and Share Premium (Tables) HTML 85K
79: R69 Risk Management and Fair Values (Tables) HTML 55K
80: R70 Commitments and Contingencies (Tables) HTML 43K
81: R71 General Information (Details) HTML 114K
82: R72 Signifcant Accounting Policies (Details) HTML 51K
83: R73 Signifcant Accounting Policies (Details) - HTML 47K
Schedule of Functional Currency
84: R74 Signifcant Accounting Policies (Details) - HTML 44K
Schedule of Value Added Tax
85: R75 Significant Management Judgement in Applying HTML 42K
Accounting Policies (Details)
86: R76 Key Sources of Estimation Uncertainty (Details) HTML 76K
87: R77 Segment Reporting (Details) HTML 44K
88: R78 Segment Reporting (Details) - Schedule of HTML 82K
Operating Segments Gross Margins
89: R79 Segment Reporting (Details) - Schedule of Assets HTML 74K
and Liabilities
90: R80 Segment Reporting (Details) - Schedule of Major HTML 49K
Distributors Revenue
91: R81 Segment Reporting (Details) - Schedule of Major HTML 53K
Suppliers Purchases
92: R82 Revenue (Details) HTML 41K
93: R83 Revenue (Details) - Schedule of Revenue HTML 48K
94: R84 Cost of Revenue (Details) HTML 41K
95: R85 Cost of Revenue (Details) - Schedule of Cost of HTML 61K
Sales for our Retail and Wholesale of Garment
Business
96: R86 Other Income (Details) - Schedule of Other Income HTML 47K
97: R87 Other Losses (Details) - Schedule of Other Losses HTML 47K
98: R88 Distribution and Selling Expenses (Details) - HTML 48K
Schedule of Distribution and Selling Expenses
99: R89 Administrative Expense (Details) - Schedule of HTML 60K
Administrative Expense
100: R90 Finance Costs (Details) - Schedule of Finance HTML 41K
Costs
101: R91 Income Tax (Income)/ Expense (Details) HTML 45K
102: R92 Income Tax (Income)/ Expense (Details) - Schedule HTML 47K
of Income Tax (Income)/ Expense
103: R93 Income Tax (Income)/ Expense (Details) - Schedule HTML 64K
of Deferred Tax Balances
104: R94 (Loss)/Profit for the Year (Details) - Schedule of HTML 58K
Profit for the Year
105: R95 Discontinued Operations (Details) HTML 43K
106: R96 Discontinued Operations (Details) - Schedule of HTML 73K
Financial Performance and Cash Flow Information
107: R97 Discontinued Operations (Details) - Schedule of HTML 48K
Details of Sale of the Subsidiary
108: R98 Discontinued Operations (Details) - Schedule of HTML 62K
Carrying Amount of the Investment Cost of the
Disposed Assets
109: R99 Directors' Emoluments (Details) - Schedule of HTML 69K
Emoluments Paid or Payable to the Directors
110: R100 Loss Per Share (Details) - Schedule of Loss Per HTML 73K
Share
111: R101 Property, Plant and Equipment (Details) - Schedule HTML 125K
of Owner-Occupied Property
112: R102 Property, Plant and Equipment (Details) - Schedule HTML 63K
of Straight-Line Basis for All Property, Plant And
Equipment Over their Estimated Useful Lives of the
Assets
113: R103 Property, Plant and Equipment (Details) - Schedule HTML 51K
of Plant and Building Include Buildings
114: R104 Property, Plant and Equipment (Details) - Schedule HTML 60K
of Fair Value Approximated Carry Amounts, Being
the Initial Cost to Acquire these Investment
Properties
115: R105 Prepayments and Premiums Under Operating Leases HTML 50K
(Details) - Schedule of Prepayments and Premiums
under Operating Leases
116: R106 Prepayments and Premiums Under Operating Leases HTML 45K
(Details) - Schedule of Analyzed for Reporting
117: R107 Long Term Receivable (Details) HTML 50K
118: R108 Long Term Receivable (Details) - Schedule of the HTML 46K
Carrying Amount of the Prepayment for Construction
of New Plant
119: R109 Prepayment for Acquisition of Land Use Right HTML 41K
(Details)
120: R110 Land Use Rights (Details) HTML 41K
121: R111 Land Use Rights (Details) - Schedule of Land Use HTML 57K
Right
122: R112 Inventories (Details) - Schedule of Inventories HTML 48K
123: R113 Trade Receivables, Other Receivables and HTML 47K
Prepayments (Details) - Schedule of Trade
Receivables
124: R114 Trade Receivables, Other Receivables and HTML 47K
Prepayments (Details) - Schedule of Other
Receivables
125: R115 Trade Receivables, Other Receivables and HTML 48K
Prepayments (Details) - Schedule of Aging Analysis
of Trade Receivables
126: R116 Trade Receivables, Other Receivables and HTML 47K
Prepayments (Details) - Schedule of Provision for
Doubtful Debts
127: R117 Cash and Cash Equivalents (Details) HTML 44K
128: R118 Cash and Cash Equivalents (Details) - Schedule of HTML 56K
Cash and Cash Equivalents
129: R119 Trade and Other Payables (Details) - Schedule of HTML 52K
Trade and Other Payables
130: R120 Trade and Other Payables (Details) - Schedule of HTML 48K
Aging Analysis of Trade Payables
131: R121 Related Parties Payable (Details) HTML 42K
132: R122 Related Parties Payable (Details) - Schedule of HTML 51K
Nature of Relationship With Related Parties
133: R123 Related Parties Payable (Details) - Schedule of HTML 48K
Significant Balances Between Group and Related
Parties
134: R124 Related Parties Payable (Details) - Schedule of HTML 50K
Issued Share
135: R125 Short-Term Bank Loans (Details) - Schedule of HTML 43K
Short-Term Bank Loans
136: R126 Rights (Details) HTML 50K
137: R127 Rights (Details) - Schedule of Inputs to the HTML 50K
Black-Scholes Model
138: R128 Share Capital and Share Premium (Details) HTML 161K
139: R129 Share Capital and Share Premium (Details) - HTML 59K
Schedule of Group's Share Capital
140: R130 Share Capital and Share Premium (Details) - HTML 44K
Schedule of Group's Share Capital (Parentheticals)
141: R131 Share Capital and Share Premium (Details) - HTML 76K
Schedule of Series A, C And D Convertible
Preferred Stock Converted Certain Preferred Stock
to Common Stock
142: R132 Reserve (Details) HTML 46K
143: R133 Risk Management and Fair Values (Details) HTML 46K
144: R134 Risk Management and Fair Values (Details) - HTML 50K
Schedule of Capital Requirements
145: R135 Risk Management and Fair Values (Details) - HTML 53K
Schedule of Liquidity Risk
146: R136 Commitments and Contingencies (Details) HTML 41K
147: R137 Commitments and Contingencies (Details) - Schedule HTML 41K
of Capital Commitments
149: XML IDEA XML File -- Filing Summary XML 305K
152: XML XBRL Instance -- ea0200674-20fa5_jxluxven_htm XML 2.55M
148: EXCEL IDEA Workbook of Financial Report Info XLSX 266K
7: EX-101.CAL XBRL Calculations -- lll-20221231_cal XML 125K
8: EX-101.DEF XBRL Definitions -- lll-20221231_def XML 1.23M
9: EX-101.LAB XBRL Labels -- lll-20221231_lab XML 2.47M
10: EX-101.PRE XBRL Presentations -- lll-20221231_pre XML 1.25M
6: EX-101.SCH XBRL Schema -- lll-20221231 XSD 590K
150: JSON XBRL Instance as JSON Data -- MetaLinks 514± 737K
151: ZIP XBRL Zipped Folder -- 0001213900-24-016941-xbrl Zip 1.04M
Exhibit 15.1
| Onestop Assurance PAC | ||
| 10 Anson Road | ||
 |
#16-05 International Plaza Singapore
079903 Tel: 9644 9531 |
Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of JX Luxventure Limited (formerly known as “KBS Fashion Group Limited”) of our report dated May 12, 2023, except for Note 4, 7, 9, 20, 22 and 32, as to which the date is August 31, 2023, relating to the consolidated balance sheets of JX Luxventure Limited (formerly known as “KBS Fashion Group Limited”) as at December 31, 2022 and 2021, the related consolidated statements of operation and comprehensive loss, stockholders’ equity, and cash flows, for each of the two years in the period ended December 31, 2022, and the related notes (collectively referred to as the “financial statements”), which appear in the Annual Report on the Amendment No. 5 of Form 20-F of JX Luxventure Limited (formerly known as “KBS Fashion Group Limited”) for the years ended December 31, 2022 and 2021.
We have served as the Company’s auditor since 2022.
Singapore
| This ‘20-F/A’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 2/26/24 | |||
| 8/31/23 | 20-F/A | |||
| 5/12/23 | 20-F | |||
| For Period end: | 12/31/22 | 20-F, 20-F/A, NT 20-F | ||
| 12/31/21 | 20-F, NT 20-F | |||
| List all Filings | ||||