Independent auditor`s report on review of condensed consolidated

Independent auditor's report on
review of condensed consolidated
semi-annual financial statements
for the period 1 January 2016 30 June 2016
Grant Thornton Polska Spółka
z ograniczoną odpowiedzialnością sp. k.
ul. Abpa Antoniego Baraniaka 88 E
61-131 Poznań
Polska
T +48 61 62 51 100
F +48 61 62 51 101
www.GrantThornton.pl
To the Shareholders of Rawlplug S.A.
1
We have reviewed the enclosed condensed consolidated semi-annual financial statements of
the Group whose parent company is Rawlplug S.A. (the "Parent"), based in Wrocław,
ul. Kwidzyńska 6, comprising condensed consolidated statement of financial position as
at 30 June 2016, condensed consolidated statement of profit and loss, condensed consolidated
statement of comprehensive income, condensed consolidated statement of changes in equity
and condensed consolidated statement of cash flows for the period 1 January 2016 -30 June
2016, together with selected explanatory information.
2
The Parent’s management board is responsible for preparing the condensed consolidated
semi-annual financial statements in accordance with IAS 34 Interim Financial Reporting,
published in the form of Commission Regulations, and other binding legal regulations. Our
objective was to review these condensed consolidated semi-annual financial statements.
3
We carried out the review in accordance with the following:
− provisions of the Polish Accounting Act of 29 September 1994 (consolidated text: Polish
Journal of Laws of 2016, item 1047),
− National financial audit standards issued by the National Chamber of Statutory Auditors in
Poland.
The above standards require us to plan and perform the review in such manner as to obtain
reasonable assurance that the consolidated financial statements are free from material
misstatement.
The review consisted mainly of verifying the validity of the entity's adopted accounting
principles (policy), analysis of data in the condensed consolidated semi-annual financial
Audyt – Podatki – Outsourcing – Doradztwo
Member of Grant Thornton International Ltd
Grant Thornton Polska Spółka z ograniczoną odpowiedzialnością sp. k. Podmiot uprawniony do badania sprawozdań finansowych nr 4055.
Komplementariusz: Grant Thornton Polska Sp. z o.o. Zarząd komplementariusza: Cecylia Pol – Prezes Zarządu, Tomasz Wróblewski – Wiceprezes Zarządu.
Adres siedziby: 61-131 Poznań, ul. Abpa Antoniego Baraniaka 88 E. NIP: 782-25-45-999, REGON: 302021882. Rachunek bankowy: 95 1750 1019 0000 0000 3165 2243.
Sąd Rejonowy Poznań – Nowe Miasto i Wilda w Poznaniu, VIII Wydział Gospodarczy, nr KRS 0000407558.
2
statements, review of accounting records and information obtained from the Parent's
management board and persons responsible for the Group's finances and accounting.
The scope and methodology of the review differ from the audit constituting the basis for
issuing opinions on compliance of annual financial statements with the binding accounting
principles (policy), as well as on their integrity and clarity, therefore we cannot issue such an
opinion about the enclosed condensed consolidated semi-annual financial statements.
4.
The review conducted by us did not disclose anything that would warrant the view that the
enclosed condensed consolidated semi-annual financial statements were not drawn up, in all
material respects, in accordance with IAS 34 Interim Financial Reporting, published in the
form of Commission.
Jan Letkiewicz
Statutory auditor no. 9530
Lead statutory auditor conducting the audit on behalf of
Grant Thornton Polska Spółka z ograniczoną odpowiedzialnością sp. k.,
Poznań, ul. Abpa Antoniego Baraniaka 88 E, an entity authorised to audit financial
statements, entry number 4055
Poznań, 26 August 2016.
© 2016 Grant Thornton Polska Spółka z ograniczoną odpowiedzialnością sp. k. Wszelkie prawa zastrzeżone.