LegalGrant Thornton
Raport Biegłego Rewidenta: Ocena Sprawozdania o Wynagrodzeniach PCF Group S.A.
26 May 20214 pages~7 min full read
Grant Thornton Polska confirmed that PCF Group S.A.'s remuneration report for 2019 and 2020 is complete and compliant with Article 90g of the Polish Act on Public Offering.
See it on page 1The audit verified that the report includes all mandatory disclosures regarding the compensation of Management Board and Supervisory Board members.
See it on page 2The assessment scope covered two specific financial periods: January 1, 2019, through December 31, 2019, and January 1, 2020, through December 31, 2020.
See it on page 1The auditor utilized the National Standard for Assurance Engagements 3000 (Z) to validate the report against corporate resolutions and statutory requirements.
See it on page 3The audit was limited to verifying the presence and completeness of required disclosures and did not assess the accuracy or fairness of specific financial amounts or valuations.
See it on page 3The final report was issued in Poznań on May 26, 2021, for the exclusive use of PCF Group S.A. shareholders and the Supervisory Board.
See it on page 1This independent auditor’s report, prepared by Grant Thornton Polska, provides a rational assurance assessment of the remuneration report for PCF Group S.A. (People Can Fly). The primary purpose of the engagement was to verify the completeness of the information disclosed regarding the compensation of Management Board and Supervisory Board members, ensuring compliance with Article 90g of the Polish Act on Public Offering.
The scope of the assessment covers two distinct financial periods: January 1, 2019, to December 31, 2019, and January 1, 2020, to December 31, 2020. The evaluation focuses strictly on whether the remuneration report includes all elements required by law, such as the breakdown of pay components and alignment with the company’s established remuneration policy. The methodology followed the National Standard for Assurance Engagements 3000 (Z), which involves comparing the report’s content against corporate resolutions, identifying the relevant individuals subject to disclosure, and conducting inquiries with those responsible for preparing the financial data.
The auditor concludes that the remuneration report is complete in all material respects and fulfills the statutory requirements of the Act on Public Offering. However, the findings are limited to the presence and detail of the required disclosures; the auditor did not perform a full audit of the accuracy or fairness of the specific financial amounts, valuations, or historical estimates contained within the report. The document was finalized in Poznań on May 26, 2021, intended specifically for the use of the company’s shareholders and Supervisory Board.
