Our responsibility
Our objective was to express a conclusion, based on the conducted reasonable assurance
engagement, whether the consolidated financial statements prepared in the ESEF format were
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 3001pl - audit of financial statements prepared in the single electronic
reporting format (“KSUA 3001pl”) and where relevant with the National 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)”).
These 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 respects, in compliance with the specified criteria.
Reasonable assurance is a high level of assurance, but it does not guarantee that the engagement
performed in accordance with KSUA 3001pl and KSUA 3000 (R) will always detect the material
misstatement (significant non-compliance with the requirements).
The selection of the procedures depends 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 and ethical
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
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;