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Develia S A : 3. Develia S.A. - Independent auditor's report on audit of interim condensed financial statements 06_2020
Develia S A : 3. Develia S.A. - Independent auditor's report on audit of interim condensed financial statements
About this update from Develia S.a.
Deloitte Audyt Spółka z ograniczoną odpowiedzialnością Sp. k. al. Jana Pawła II 22 00-133 Warszawa Polska Tel.: +48 22 511 08 11 Fax: +48 22 511 08 13 www.deloitte.com/pl INDEPENDENT AUDITOR'S REPORT ON AUDIT OF INTERIM CONDENSED FINANCIAL STATEMENTS To the Shareholders and the Supervisory Board of Develia S.A. Report on the Audit of the Interim Condensed Financial Statements Opinion We have audited the interim condensed financial statements of Develia S.A. (the "Company"), which comprise the condensed statement of financial position as at June 30, 2020, and the condensed statement of comprehensive income, condensed statement of changes in equity and condense statement of cash flows for the period from 1 January to 30 June 2020, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information (the "interim condensed financial statements"). In our opinion, the accompanying interim condensed financial statements have been prepared in all key aspects in accordance with International Accounting Standard 34 "Interim Financial Reporting" announced in the form of Commission Regulations. Basis for Opinion We conducted our audit in accordance with National Standards on Auditing in line with the wording of International Standards on Auditing adopted by resolution no. 3430/52a/2019 of the National Council of Statutory Auditors of 21 March 2019, as amended ("PSAs") and in compliance with the Act on Statutory Auditors, Audit Firms and Public Oversight of 11 May 2017 (the "Act on Statutory Auditors", Journal of Laws of 2020, item 1415). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Interim Condensed Financial Statements section of our report. We are independent of the Company in accordance with the International Ethics for Professional Accountants (including: International Federation of Accountants' Code) ("IFAC Code"), adopted by resolution no. 3431/52a/2019 of the National Council of Statutory Auditors of 25 March 20219, together with the ethical requirements that are relevant to the audit of the financial statements in Poland, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IFAC Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a...