ReportPCF Group
Report on the Review of the Condensed Interim Consolidated Financial Statement: 2021
2 pages~3 min full read
Grant Thornton Frąckowiak concluded that PCF Group S.A.’s condensed interim consolidated financial statements for the period ending 30 June 2021 were prepared in accordance with IFRS 34.
See it on page 1The review covered the group’s financial position, income, comprehensive income, changes in equity, and cash-flow information for the first half of 2021.
See it on page 1The engagement was conducted under Polish National Standard 2410, which is equivalent to the International Standard on Review Engagements.
See it on page 2The review process consisted of analytical procedures and inquiries of financial and accounting personnel rather than a full audit.
See it on page 1Because the review scope was limited, the auditors did not provide an assurance opinion regarding the identification of all material matters.
See it on page 1The final review report was signed by licensed auditor Jan Letkiewicz on 29 September 2021.
See it on page 2The report presents the conclusion of a review conducted by Grant Thornton Frąckowiak on the condensed interim consolidated financial statements of PCF Group Spółka Akcyjna for the period ending 30 June 2021. The review covers the group’s condensed consolidated statements of financial position, income, other comprehensive income, changes in equity and cash‑flow information for the first half of 2021. The statements were prepared in accordance with International Financial Reporting Standard 34 on interim financial reporting, as required by European Commission regulations.
The review was performed under Polish National Standard 2410, equivalent to the International Standard on Review Engagements. The engagement involved inquiry procedures directed at financial and accounting personnel, analytical review procedures, and other review activities. The scope is limited compared to a full audit; therefore, the reviewers cannot express an assurance opinion that all material matters have been identified and disclosed.
The conclusion states that nothing was found to indicate that the condensed interim consolidated financial statements were not prepared in all material respects in accordance with IFRS 34. The report is signed by Jan Letkiewicz, a licensed auditor, and dated 29 September 2021.
