Raport z przeglądu skróconego śródrocznego sprawozdania finansowego: H1 2021

Independent reviewers issued a clean conclusion for H1 2021 statements.

Grant Thornton Frąckowiak completed an independent review of PCF Group S.A.'s condensed half-year financial statements.

Clean conclusion. Nothing was identified that would lead reviewers to believe statements were not prepared in accordance with IAS 34.

Reviewers used inquiry and analytical procedures rather than a full audit.

The engagement scope was narrower than a full audit. Reviewers directed inquiry procedures at finance and accounting personnel and performed analytical procedures.

Narrower scope. The review involved inquiry and analytical procedures, meaning no formal audit opinion was expressed.

1. 01
   Inquiry procedures

   Directed at finance and accounting personnel
2. 02
   Analytical procedures

   Applied to financial statement data
3. 03
   Other review activities

   Completed under Standard 2410

Statements were prepared in all material respects in accordance with IAS 34.

The review confirmed compliance with International Accounting Standard 34 on interim financial reporting. The standard was adopted by European Union regulations for this engagement.

Review covered the full suite of H1 2021 financial documents.

The review included the statement of financial position, profit or loss, comprehensive income, changes in equity, and cash-flow statements. Selected explanatory notes were also within scope.

1. 01
   Statement of financial position

   Condensed version reviewed
2. 02
   Profit or loss and comprehensive income

   Condensed statements reviewed
3. 03
   Changes in equity

   Reviewed for H1 2021
4. 04
   Cash-flow statement

   Reviewed with selected notes

No material irregularities or discrepancies were identified during the review.

Reviewers found no issues that would contradict the company's financial reporting compliance. The conclusion is supported by procedures performed and information obtained.

Report covers PCF Group S.A., a Warsaw-based joint-stock company.

The report pertains to the first half of 2021. It presents the conclusion of an independent review of condensed half-year financial statements.