Independent Auditor Report on Remuneration Report 2021 – PlayWay S.A.
This 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.
