Raport z Przeglądu Skróconego Śródrocznego Skonsolidowanego Sprawozdania Finansowego: 2022

Grant Thornton Frąckowiak reviewed PCF Group's first-half 2022 statements.

The review covered the condensed interim consolidated financial statements for 1 January to 30 June 2022. It was performed under Polish Standard 2410, equivalent to ISRE 2410.

Nothing was found to indicate non-compliance with IFRS 34.

The review concluded that the statements were prepared in all material respects in accordance with IFRS 34, as adopted by European Union regulation. No audit opinion is expressed.

Conclusion. The review concluded that the financial statements were prepared in accordance with International Financial Reporting Standard 34 as adopted by the European Union.

Five statements were included in the review scope.

The scope involved the balance sheet, income statement, comprehensive income, changes in equity, and cash-flow statements for the PCF Group. The statements cover the entire PCF Group, with its dominant entity headquartered in Warsaw.

1. 01
   Balance sheet

   Included in the review scope
2. 02
   Income statement

   Included in the review scope
3. 03
   Comprehensive income

   Included in the review scope
4. 04
   Changes in equity

   Included in the review scope

The review used analytical procedures and inquiries, not a full audit.

The process involved analytical procedures and inquiries of finance and accounting personnel. The final report was dated 29 September 2022 and signed by senior auditor Jan Letkiewicz.

1. 01
   Inquiry procedures

   Directed at finance and accounting personnel
2. 02
   Analytical procedures

   Part of the review scope
3. 03
   Other review activities

   Included in the engagement

Jan Letkiewicz signed the report on 29 September 2022.

The report is dated 29 September 2022 and signed by Jan Letkiewicz, a senior auditor of the firm. It presents the findings of the review on PCF Group's condensed interim consolidated financial statements.

The review followed Polish Standard 2410, equivalent to ISRE 2410.

The engagement was conducted under the Polish Standard for Review of Interim Financial Information 2410. This standard is equivalent to the International Standard on Review Engagements (ISRE) 2410.

A review does not provide assurance that all material matters were identified.

Because the engagement is a review rather than an audit, it does not provide assurance that all material matters have been identified. Therefore, no audit opinion is expressed.

The statements cover the entire PCF Group for the first half of 2022.

The financial statements cover the entire PCF Group, with its dominant entity headquartered in Warsaw. They include balance sheet, income statement, comprehensive income, changes in equity, and cash-flow statements for the first half of 2022.