FinancialGrant Thornton
Raport z Przeglądu Skróconego Śródrocznego Sprawozdania Finansowego 2022
29 Sept 20222 pages~3 min full read
Grant Thornton Frąckowiak confirmed that PCF Group S.A.'s interim financial statements for the first half of 2022 comply with International Accounting Standard 34.
The review covered the financial position of the Warsaw-based parent entity of the People Can Fly group as of June 30, 2022.
The audit process followed National Review Standard 2410 and International Standard on Review Engagements 2410 to evaluate the company's fiscal health.
The scope of the review was limited to inquiries and analytical procedures, meaning it does not constitute a full audit or provide a formal audit opinion.
The auditors identified no material inconsistencies or issues that would suggest the financial disclosures for the period beginning January 1, 2022, were prepared incorrectly.
The findings validate the integrity of the financial statements provided by the management board, ensuring transparency for shareholders regarding the company's performance in H1 2022.
The independent auditor’s review of the condensed interim financial statements for PCF Group S.A. confirms that the company’s financial reporting for the first half of 2022 adheres to established international accounting standards. The review encompasses the financial position as of June 30, 2022, along with the statements of profit or loss, comprehensive income, changes in equity, and cash flows for the six-month period beginning January 1, 2022. This assessment covers the Warsaw-based parent entity of the People Can Fly group, a prominent developer in the global video game industry.
The methodology employed by Grant Thornton Frąckowiak follows National Review Standard 2410, which aligns with International Standard on Review Engagements 2410. This process primarily involves inquiries with personnel responsible for financial and accounting matters, supplemented by analytical procedures and other evaluative techniques. It is important to note that a review is significantly narrower in scope than a full audit conducted in accordance with National Auditing Standards. Consequently, the auditors do not express a formal audit opinion, as the procedures performed do not guarantee the identification of all significant matters that might be uncovered during a comprehensive audit.
The final conclusion indicates that no information came to the auditors' attention suggesting that the interim financial statements were not prepared, in all material respects, in accordance with International Accounting Standard 34 regarding interim financial reporting as adopted by the European Union. The findings validate the integrity of the financial disclosures provided by the management board for the specified period, ensuring transparency for shareholders regarding the company's fiscal health during the first half of the 2022 financial year.
