Report - Aplitt SA

A team of independent financial experts
AUDITOR
Report
of the independent chartered accountant concerning the review of
the interim financial statement
covering the period
from 1 January 2015 to 30 June 2015.
for Shareholders and the Supervisory Board of Towarzystwo Finansowe SKOK
Spółka Akcyjna, with its registered seat in Gdańsk
We have conducted a review of the attached interim abridged financial statement of Towarzystwo Finansowe
SKOK Spółka Akcyjna, with its registered seat in Gdańsk, postcode 80-387, at ul. Arkońska 11, which consists of:
1)
the abridged balance sheet made as of 30 June 2015, which on the side of assets and liabilities recognises the
amount of PLN 478,634,4 thousand;
2)
the abridged profit and loss account and statement of other comprehensive income for the period from 1
January 2015 to 30 June 2015, recognising the net profit at the amount of PLN 119,9 thousand;
3)
the abridged cash flow account recognising an increase in the balance of cash in the period from 1 January
2015 to 30 June 2015 by the amount of PLN (-) 19,602.9 thousand;
4)
the
abridged
statement
of
changes
in
equity
in
the period from 1 January 2015 to 30 June 2015 , recognising the increase in equity by the amount of PLN (-)
9,545.6 thousand;
5)
additional information and explanations.
The manager of Towarzystwo Finansowe SKOK Spółka Akcyjna is responsible for the compliance of this
abridged interim financial statement with the requirements of the International Accounting Standard 34 "Interim
Financial Reporting" adopted by the European Union, and with other applicable regulations.
Our task was to conduct a review of the aforementioned financial statement.
We conducted our review in accordance with the provisions of the national financial auditing standards issued
by the National Chamber of Chartered Accountants. The standards impose the obligation to plan and perform the
review in the manner allowing us to obtain reasonable assurance that the financial statement does not contain any
material irregularities.
We have carried out the review mainly by means of analysis of the financial statement data, insight to the
ledgers, and use of the information obtained from the management and persons responsible for finance and accounting
of Towarzystwo Finansowe SKOK Spółka Akcyjna.
The scope and the method of the review of the abridged interim financial statement differs from the
examinations underlying the opinions expressed on the compliance of the annual financial statement with the principles
(policy) of accounting, and its transparency and reliability, therefore we cannot provide such an opinion on the attached
financial statement.
On the basis of the review conducted we have not identified anything which could prevent us from concluding
that the abridged interim financial statement has been prepared, in all material aspects, in compliance with the
requirements of the International Accounting Standard 34 "Interim Financial Reporting", adopted by the European
Union.
Tomasz Chojnowski
Key Chartered Accountant no. 9635
conducting the review on behalf of
"Auditor" Sp. z o.o. Team of Independent Financial Experts,
entered to the list of entities authorised to examine financial statements under the number 914,
with its registered office in Sopot at Al. Niepodległości 800/8, zip code: 81-805
Sopot, 24 August 2015
81-805 Sopot, Al. Niepodległości 800/8 tel. (58) 5551666, (58) 5551667, 506195527, fax (58) 5502923
www.auditor.sopot.pl, e-mail: [email protected] NIP: 583-000-19-36, Regon: 190597588, Bank account: Bank Handlowy S.A. 18
1030 0019 0109 8530 0036 1221 District Court Gdańsk-Północ 8th Commercial Department KRS 0000075966, Share Capital PLN 50,000 Entity
authorised to examine financial statements. Register No. KIBR 914