Report of Independent Auditor
REPORT OF THE INDEPENDENT AUDITOR ON THE SUMMARY
CONSOLIDATED FINANCIAL STATEMENTS
To the Shareholders and Supervisory Board of Budimex SA
The accompanying summary consolidated financial statements of the Budimex Group, with Budimex SA (the “Company”) with the registered office in Warsaw, ul. Stawki 40 being the parent, which comprise consolidated statement of financial position prepared as of 31 December 2015, consolidated profit and loss account and consolidated statement of comprehensive income, consolidated statement of changes in equity, consolidated statement of cash flows for the financial year for the year then ended, are derived from the audited consolidated financial statements of the Company for the year ended 31 December 2015 on which we issued an unqualified opinion on 10 March 2016.
The summary consolidated financial statements do not contain all the disclosures required by the International Financial Reporting Standards as endorsed by the European Union. Reading the summary consolidated financial statements, therefore, is not a substitute for reading the audited consolidated financial statements of the Company.
Management’s Responsibility for the Summary Financial Statements
Preparation of these summary consolidated financial statements is the responsibility of the Management Board of the Company.
Our responsibility is to express an opinion on the summary consolidated financial statements based on our procedures, which were conducted in accordance with International Standard on Auditing (ISA) 810, “Engagements to Report on Summary Financial Statements.”
In our opinion, the summary consolidated financial statements derived from the audited consolidated financial statements of the Company for the year ended 31 December 2015 are consistent, in all material respects, with the complete consolidated financial statements.
The complete consolidated financial statements, which were audited by us, contain additional information and explanations which are not included in the attached condensed consolidated financial statements. The complete consolidated financial statements, together with our opinion, are available at the registered office of Budimex SA and in the Registry Court.
Key certified auditor
conducting the audit
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:
Zbigniew Adamkiewicz – Deputy Chairman 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, 10 March 2016
The above statement of statutory auditor is a translation from the original Polish version. In case of any discrepancies between the Polish and English version, the Polish version shall prevail.