Independent auditor`s report on review of condensed semi

Independent auditor's report on
review of condensed 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 semi-annual financial statements of Rawlplug S.A.
(the "Company"), based in Wrocław, ul. Kwidzyńska 6, comprising a balance sheet at 30 June
2016, statement of profit and loss, statement of changes in equity and statement of cash flows
for the period from 1 January 2016 to 30 June 2016, together with condensed additional
information.
2.
The Company's management board is responsible for preparing the condensed semi-annual
financial statements in accordance with the binding legal regulations. Our objective was to
review these condensed 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 financial statements are free from material misstatement.
We carried out the review primarily through analysis of data in the condensed semi-annual
financial statements, review of accounting records and information obtained from the
management board and persons responsible for the Company'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 semi-annual financial statements.
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.
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4. The review conducted by us did not disclose anything that would warrant the view that the
enclosed condensed semi-annual financial statements were not drawn up, in all material
respects, in accordance with the accounting principles specified in the Polish Accounting Act
of 29 September 1994 and secondary legislation issued on the basis thereof, as well as the
Ordinance of the Minister of Finance of 19 February 2009 on current and periodic
information disclosed by issuers of securities and on conditions for recognising as equivalent
information required by the laws of a non-member state (consolidated text: Polish Journal of
Laws of 2014, item 133).
Jan Letkiewicz
Statutory auditor no. 9530
Lead statutory auditor conducting the audit on behalf of Grant Thornton Polska Spółka
z ograniczoną odpowiedzialnością sp. k.,
based in 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.