with the requirements of the ESEF Regulation and their marking
up in compliance with these
requirements.
Members of the Parent Compan
y’s
Supervisory Board are responsible for overseeing the financial
reporting process, which includes also the preparation of the consolidated financial statements in
accordance with the format
compliant with legal requirements
.
Our responsibility
Our
objective
was to express an opinion, based on the conducted reasonable assurance engagement,
whether the consolidated financial statements prepared in the ESEF format w
ere
marked
up, in all
material respects, with the requirements of the ESEF Regulation.
We conducted our engagement in accordance with the National Standard on Assurance Engagements
other than Audit and Review 3001 - audit of financial statements prepared in the single electronic
reporting format (“KSUA 3001pl”) and where relevant with the
NN
ational Standard on Assurance
Engagements 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 issued by the National Council of Statutory Auditors
(
KSUA
3000(R)). Th
e
se standards
require that we comply with ethical requirements, plan and perform procedures to obtain reasonable
assurance whether the consolidated financial statements in the ESEF format were marked
up, in all
material aspects, in compliance with the specified criteria.
Reasonable assurance is a high level of assurance, but it does not guarantee that the service
performed in accordance with KSUA 3001pl and
KSUA
3000 (R) will always detect the existing
material misstatement (significant non-compliance with the requirements).
The selection of the procedures depend on the auditor's judgement, including the auditor's
assessment of the risk of material misstatements, whether due to fraud or error. In performing the
assessments of this risk, the auditor shall consider the internal control related to the preparation of the
consolidated financial statements in the ESEF format and its marking-up in order to plan appropriate
procedures to provide the auditor with sufficient evidence appropriate to the circumstances. The
assessment of the functioning of the internal control system was not carried out in order to express an
opinion on the effectiveness of its operation.
Quality control requirements
We apply the provisions of the regulation of the
National Council of Statutory Auditors with regard to
internal quality control in the wording of
International Standard on Quality Control 1 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
as adopted by 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 whether the
consolidated financial statements in the ESEF format were marked
up, in all material aspects, in
compliance with the applicable requirements. Our procedures included in particular: