Financial Statement: Budimex SA

Report of Independent Auditor

AUDITOR’S OPINION

 

To the Shareholders and Supervisory Board of Budimex SA

We have audited the financial statements of Budimex SA with its registered office in Warsaw at Stawki 40, including an introduction to the financial statements, balance sheet prepared as of 31 December 2013, profit and loss account, statement of changes in equity, cash flow statement for the financial year from 1 January 2013 to 31 December 2013 and notes.

On 7 March 2014 we issued an unqualified opinion on the full version of the financial statements. The attached condensed financial statements were prepared based on the financial statements audited by us.

Preparation of the attached condensed financial statements in line with the law is the responsibility of the Management Board of the Company.

The Management Board of the Company and members of its Supervisory Board are obliged to ensure that the condensed financial statements, the financial statements and the report on the activities meet the requirements of the Accounting Act of 29 September 1994 (Journal of Laws of 2013, item 330, as amended).

Our responsibility was to express an opinion on compliance of the condensed financial statements with the full version of the financial statements.

In our opinion, the attached condensed financial statements were prepared, in all material respects, in line with the full version of the financial statements for the financial year ended 31 December 2013.

The full version of the financial statements, which was the subject of our audit, includes additional information that was not fully presented in the attached condensed financial statements. In order to better understand the Company’s financial standing and its financial result for year 2013, the attached condensed financial statements should be read together with the full financial statements along with the audit opinion and report issued by us.

 

Wojciech Kłys
Key certified auditor
conducting the audit
No. 11775

On behalf of Deloitte Polska Spółka z ograniczoną odpowiedzialnością Sp. k. – entity authorized to audit financial statements entered under number 73 on the list kept by the National Council of Statutory Auditors:

Maria Rzepnikowska – President of the Management Board of Deloitte Polska Sp. z o.o. – which is the General Partner of Deloitte Polska Spółka z ograniczoną odpowiedzialnością Sp. k.

Warsaw, 7 March 2014

The above audit opinion together with the audit report is a translation from the original Polish version. In case of any discrepancies between the Polish and English version, the Polish version shall prevail.