The following management’s discussion and analysis (“MD&A”) of Baylin Technologies Inc. (“Baylin”, the “Company”, “we” or “us”) as of October 26, 2016 should be read in conjunction with (i) our unaudited interim condensed consolidated financial statements for the three months and nine months ended September 30, 2016 and 2015 and (ii) our audited consolidated financial statements for the year ended December 31, 2015 (“Fiscal 2015”) and the related notes included therein. These audited consolidated financial statements have been prepared using accounting policies consistent with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). All amounts are expressed in United States dollars unless otherwise indicated. The MD&A unaudited and audited consolidated financial statements were reviewed by our audit committee (the “Audit Committee”) and approved by our board of directors (the “Board of Directors”).
Additional information relating to the Company, including our most recent Annual Information Form, may be found at http://www.sedar.com.