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Independent Auditor Report on Remuneration Report 2021 – PlayWay S.A.
23 May 20225 pages~8 min full read
4AUDYT sp. z o.o. issued an independent auditor's report on May 23, 2022, confirming that PlayWay S.A.’s 2021 remuneration report meets all statutory disclosure requirements under the Polish Act on Public Offering.
See it on page 1The audit verified the completeness of compensation disclosures for Management and Supervisory Board members in accordance with Article 90g, paragraphs 1-5 and 8 of the Polish Act on Public Offering.
See it on page 2The engagement was conducted under the National Standard on Assurance Engagements 3000 (Z), which is consistent with the International Standard on Assurance Engagements (ISAE) 3000.
See it on page 3The auditor’s assurance is limited to the presence of legally required elements and does not extend to the accuracy or reliability of the specific financial figures reported.
See it on page 5The scope of the audit explicitly excludes an assessment of whether the actual payments made to board members align with PlayWay S.A.’s internal remuneration policies.
See it on page 4This report was prepared exclusively for the General Meeting and the Supervisory Board of PlayWay S.A. to satisfy regulatory obligations for the fiscal year ending December 31, 2021.
See it on page 1This independent auditor’s report, prepared by 4AUDYT sp. z o.o. and issued on May 23, 2022, provides a formal evaluation of the remuneration report for PlayWay S.A. for the fiscal year ending December 31, 2021. The primary purpose of the assessment is to provide reasonable assurance regarding the completeness of the information disclosed in the remuneration report, specifically ensuring compliance with Article 90g, paragraphs 1-5 and 8 of the Polish Act on Public Offering.
The scope of the audit is strictly limited to verifying that all legally required elements and disclosures concerning the compensation of Management and Supervisory Board members are present. The methodology employed follows the National Standard on Assurance Engagements 3000 (Z), which aligns with International Standard on Assurance Engagements (ISAE) 3000. Procedures included comparing the report’s content against statutory requirements, reviewing corporate resolutions regarding remuneration policies, and verifying the list of individuals subject to disclosure through inquiries and documentation reviews.
The auditor concludes that the remuneration report contains all necessary elements required by the Act on Public Offering in all material respects. However, the scope of this assurance is specific: it does not evaluate the accuracy, reliability, or sufficiency of the financial figures themselves, nor does it assess the alignment of payments with the company’s internal remuneration policy. The report was prepared specifically for the General Meeting and the Supervisory Board of PlayWay S.A. to fulfill regulatory obligations within the Polish capital market.
