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
respects,
in
compliance with the applicable requirements. Our procedures included in particular:
•
obtaining an understanding of the process of preparation of the consolidated financial statements
in the ESEF format, including the process of selection and application by the Group of the XBRL
tags and ensuring the compliance with the ESEF Regulation, including understanding the
mechanism of the internal control system related to this process;
•
reconciliation, on a selected sample, of the marked-up information contained in the consolidated
financial statements in the ESEF format to the audited consolidated financial statements;
•
evaluating of compliance with the technical standards regarding the specification of a single
electronic reporting format, including the use of XHTML;
•
evaluating the completeness of marking up the consolidated financial statements in the ESEF
format using the iXBRL tags;
•
evaluating the appropriateness of the
use of XBRL tags selected from the taxonomy defined in the
ESEF Regulation and whether the extension markups were used appropriately where no suitable
element in taxonomy defined in the ESEF Regulation has been identified;
•
evaluating the appropriateness of anchoring of the extension elements to the ESEF taxonomy
from the ESEF regulation.
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 consolidated financial statements in the ESEF
format were marked-up, in all material respects, in compliance with the requirements of the ESEF
Regulation.
Statement on the provision of non-audit services
To the best of our knowledge and belief, we declare that the non-audit services we have provided to
the Parent Company and its subsidiaries are in accordance with the applicable laws and regulations in
Poland and that we have not provided any non-audit services prohibited under Article 5(1) of the EU
regulation and Article 136 of the Law on Registered Auditors.
The non-audit services which we have provided to the Parent Company and its subsidiaries during the
audited period are disclosed in the Report on the operations.