The auditing firm’s remuneration, PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k., due for the annual audit and review of the interim financial statements of the Group and the Company for the financial year ended December 31, 2023 amounts in total PLN 570 thousand with reference to the parent company:
- PLN 330 thousand for statutory audit within the meaning of Art. 2 item 1 of the Act on statutory auditors,
- PLN 86 thousand for the review of the interim financial statements, PLN 22 thousand for other certification services (report on the compliance of the format of the consolidated financial statements with the requirements of the European Single Electronic Format “ESEF”).
- PLN 105 thousand for certification services regarding carbon footprint disclosures, sales of ecologically and allergy-certified products and selected non-financial disclosures included in the Statement on non-financial information and PLN 27 thousand for certification services Assessment of the remuneration report for 2023.
Within the scope of services described above:
- Remuneration of the audit company PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. for the financial years from January 1, 2024 to December 31, 2024 and from January 1, 2025 to December 31, 2025, will be in the same amount as the remuneration for services relating to the financial year from January 1, 2023 to December 31, 2023 and will be increased accordingly by the percentage of the increase in the average salary in the national economy in the previous year determined on the basis of the Announcement of the President of the Central Statistical Office issued on the basis of Art. 20 (1) (a) the Act of 17 December 1998 on pensions and annuities from the Social Insurance Fund, relating to the year preceding the given year of the audit.
- In addition, PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. will be reimbursed direct costs such as travel, accommodation, etc. up to a maximum of 5% of the net remuneration. In connection with the requirements referred to in art. 55 of the Act on Statutory Auditors, the remuneration will also be increased by costs in the amount of 2.18% of the supervision fee.
- The Company also concluded an agreement with PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. regarding the assessment of the Remuneration Report prepared by the Supervisory Board for 2023, for 2024 and 2025. The remuneration in this respect will amount to PLN 27 thousand for each year.
- If the growth rate of the average salary in the national economy in the previous year determined on the basis of the Announcement of the President of the Central Statistical Office issued pursuant to Art. 20 (1) (a) of the Act of December 17, 1998 on pensions and annuities from the Social Insurance Fund, relating to the preceding year exceeds 5% (five percent), then the remuneration for services in the scope of assessing the Remuneration Report prepared by the Supervisory Board for 2024 and 2025 will be increased by the percentage of the increase in the average salary in the national economy in the previous year, determined on the basis of the Announcement of the President of the Central Statistical Office issued on the basis of Art. 20 (1) (a) of the Act of 17 August 1998 on pensions and annuities from the Social Insurance Fund.
In connection with the requirements referred to in Art. 55 of the Act on Statutory Auditors, the remuneration for the assessment of the Report on remuneration prepared by the Supervisory Board will also include the assessment remuneration in the amount of 2.18% for supervision fee.
The auditing firm’s remuneration, PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k., for auditing the annual and reviewing the interim financial statements of subsidiaries amounts in total PLN 416 thousand for the period between January 1 and December 31, 2023.
Remuneration of the audit company PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. for the financial years from January 1, 2024 to December 31, 2024 and from January 1, 2025 to December 31, 2025, will be in the same amount as the remuneration for services relating to the financial year from January 1, 2023 to December 31, 2023 and will be increased accordingly by the percentage of the increase in the average salary in the national economy in the previous year determined on the basis of the Announcement of the President of the Central Statistical Office issued on the basis of Art. 10 (1) (a) the Act of 17 December 1998 on pensions and annuities from the Social Insurance Fund, relating to the year preceding the given year of the audit.
In addition, PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. was reimbursed direct costs such as travel, accommodation, etc. up to a maximum of 5% of the net remuneration. In connection with the requirements referred to in art. 55 of the Act on Statutory Auditors, the remuneration also included costs in the amount of 2.18% of the supervision fee.
VAT tax was added to the above amounts at the applicable rate.
VAT will be added to the above amounts at the applicable rate.
Neither did the Company conclude with PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. other agreements, nor did it pay remuneration for auditors other than mentioned above.