Opinion on the Directors’ Report
Based on the work performed during our audit, in our opinion, the Directors’ Report:
-
has
been
prepared
in
accordance
with
the
article
49
of
the
Accounting
Act
and
paragraph
71
of
the
Decree
of
the
Minister
of
Finance
dated
29
March
2018
on
current
and
periodic
information
published
by
issuers
of
securities
and
conditions
for
recognition
as
equivalent
the
information
required
by
laws
of
non-EU
member states (the ‘Decree on current and periodic information’),
-
is consistent with the information contained in the consolidated financial statements.
Moreover,
based
on
our
knowledge
of
the
Group
and
its
environment
obtained
during
our audit, we have not identified material misstatements in the Directors’ Report.
Opinion on the corporate governance application representation
In
our
opinion,
in
the
representation
on
application
of
corporate
governance,
the
Group
has
included
information
stipulated
in
paragraph
70,
section
6,
point
5
of
the
Decree
on current and periodic information
.
Moreover,
in
our
opinion,
the
information
stipulated
in
paragraph
70,
section
6,
point
5
letter
c-f,
h
and
i
of
the
Decree
included
in
the
representation
on
application
of
corporate
governance
is
in
accordance
with
applicable
laws
and
information
included
in
the
consolidated financial statements.
Information on non-financial information
In
accordance
with
the
requirements
of
the
Act
on
Statutory
Auditors,
we
inform
that
the
Company
has
included
in
Directors’
Report
information
on
the
preparation
of
a
separate
report
on
non-financial
information,
referred
to
in
art.
55
par.
2c
of
the
Accounting
Act
and
that the Company has prepared such a separate report.
We
have
not
performed
any
attestation
procedures
in
respect
to
the
separate
report
on
non-
financial information and do not express any assurance in its respect.
Report on other legal and regulatory requirements
Opinion
on
the
compliance
of
the
consolidated
financial
statements
prepared
in
the
single
electronic
reporting
format
with
the
requirements
of
the
regulation
on
technical
standards
on the specification of a single electronic reporting format