Reporting Format of the Consolidated Financial
Statements complies with the ESEF Regulation.
We conducted our engagement in accordance
with National Standard on Assurance
Engagements Other than an Audit or Review
3000 (R), in the wording of the International
Standard on Assurance Services 3000 (Revised)
- ‘Assurance Engagements other than Audits and
Reviews of Historical Financial Information’ as
adopted by the National Council of Statutory
Auditors (KSUA 3000 (Z)). This standard requires
that we comply with ethical requirements, plan
and perform procedures to obtain reasonable
assurance whether the Electronic Reporting
Format of the Consolidated Financial Statements
is prepared, in all material aspects, in accordance
with the applicable requirements.
Reasonable assurance is a high level of
assurance, but it does not guarantee that the
service performed in accordance with KSUA
3000 (Z) will always detect the existing material
misstatement (significant non-compliance with
the requirements).
Quality control requirements
We apply the provisions of the resolution of the
National Council of Statutory Auditors on the
principles of internal quality control in the wording
of the International Standard on Quality Control
1 (IAASB) and accordingly maintain a
comprehensive system of quality control
including documented policies and procedures
regarding compliance with ethical requirements,
professional standards and applicable legal and
regulatory requirements.
We comply with the independence and other
ethical requirements of the International Code of
Ethics for Professional Accountants (including
International Independence Standards) issued by
the International Ethics Standards Board for
Accountants and adopted by the resolution of the
National Council of Statutory Auditors, which is
founded on fundamental principles of integrity,
objectivity, professional competence and due
care, confidentiality and professional behaviour.
Summary of the work performed
Our planned and performed procedures were
aimed at obtaining reasonable assurance that the
Electronic Reporting Format of the Consolidated
Financial Statements was applied, in all material
aspects, in accordance with the applicable
requirements and such application is free from
material errors or omissions.
Our procedures
included in particular:
●
obtaining an understanding of the internal
control system and processes relevant to the
application of the Electronic Reporting
Format of the Consolidated Financial
Statements, including the preparation of the
XHTML format and marking up the
consolidated financial statements;
●
verification that the XHTML format was
applied properly;
●
evaluating the completeness of marking up
the consolidated financial statements using
the iXBRL markup language according to the
requirements of the implementation of
electronic format as described in the ESEF
Regulation;
●
evaluating the appropriateness of the
Group’s' use of XBRL markups selected from
the ESEF taxonomy and the creation of
extension markups where no suitable
element in the ESEF taxonomy has been
identified; and
●
evaluating the appropriateness of anchoring
of the extension elements to the ESEF
taxonomy.
We believe that the evidence we have obtained is
sufficient and appropriate to provide a basis for
our conclusion.
Conclusion
In our opinion, based on the procedures
performed, the Electronic Reporting Format of the
Consolidated Financial Statements complies, in
all material respects, with the ESEF Regulation.
_______________________________________
Information on compliance with prudential
regulations
The Management Board of the Parent Company
is responsible for complying with the applicable
prudential regulations set out in separate
legislation, and in particular, for correct
determination of the capital ratios.
The capital ratios as at 31 December 2020 have
been presented in Note 71 of the consolidated
financial statements and include Tier 1 capital
ratio and the total capital ratio.
We are obliged to inform in our report on the
audit of the consolidated financial statements
whether the Group has complied with the
applicable prudential regulations set out in
separate legislation, and in particular, whether