“Study and review of the unit and consolidated accounts of Tauron Polska Energia S.A., examination of the accounts of selected subsidiaries of Tauron Polska Energia S.A., evaluation of the annual reports of the Supervisory Board on remuneration of the Management Board and Supervisory Board of Tauron Polska Energia S.A. for the years 2022 to 2024 and the provision of other authorised services” (extended name of the procedure, interchangeably used in the contract documentation).
1. The subject of the order shall include the following:
1) financial revision activities not covered by the option:
(a) an examination of the annual unit accounts of Tauron Polska Energia S.A., drawn up in accordance with IFRS, for the following financial years 2022, 2023, 2024;
(b) an examination of the annual unit accounts of the Selected Subsidiaries, drawn up in accordance with IFRS, for the subsequent financial years 2022, 2023, 2024, i.e.:
— Tauron Manufacturing S.A.,
— Tauron Distribution S.A.,
— Tauron Sale Sp. z o.o.,
— Tauron Customer Service Sp. z o.o.,
— Tauron EkoEnergia Sp. z o.o.,
— Tauron Ciepło Sp. z o.o.,
— Limestone Mine “Czatkowice” Sp. z o.o.,
— Polska Energia-First Kompania Handlowa Sp. z o.o.,
— Tauron Sale GZE Sp. z o.o.,
— Tauron Wyycie S.A.,
— Tauron Distribution Measurement Sp. z o.o.,
— Tauron Nowe Technologie S.A.,
— Bioeko Grupa Tauron Sp. z o.o.,
— Tauron Serwis Sp. z o.o.,
— Support Group Tauron Sp. z o.o.;
(c) examination of the annual consolidated accounts of Tauron Polska Energia S.A. for the following financial years: 2022, 2023, 2024 compiled in accordance with IFRS (including verification of consolidated financial statements prepared in a uniform electronic reporting format with the requirements laid down in Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council as regards regulatory technical standards for the specification of a single electronic reporting format in ESEF format);
(d) review of the interim half-annual annual financial statements of Tauron Polska Energia S.A. required by Stock Exchange S.A., prepared in accordance with IFRS requirements for periods ending 30.6.2022, 30.6.2023 and 30.6.2024;
(e) review of the interim semi-annual consolidated financial statements of Tauron Polska Energia S.A. required by Stock Exchange S.A. prepared in accordance with IFRS requirements for periods ending 30.6.2022, 30.6.2023, 30.6.2024;
2) financial revision activities covered by the option:
(a) an examination of the annual financial statements of the subsidiary Nowe Jaworzno Grupa Tauron Sp. z o.o., drawn up in accordance with IFRS, for the following financial years: 2022, 2023, 2024;
(b) assessment of the annual report of the Supervisory Board on the remuneration of the board and supervisory board of Tauron Polska Energia S.A. for the following financial years: 2022, 2023, 2024 drawn up in accordance with Article 90g of the Law on Public Offering and Conditions for the introduction of financial instruments into the organized trading venue and about public companies;
3. Other services permitted under the option:
(a) written verification of the annual consolidation packages drawn up for the following financial years: 2022, 2023, 2024, necessary for the compilation of the annual consolidated financial statements drawn up for the following subsidiaries:
— Tauron Manufacturing S.A.,
— Tauron Distribution S.A.,
— Tauron Sale Sp. z o.o.,
— Tauron Customer Service Sp. z o.o.,
— Tauron EkoEnergia Sp. z o.o.,
— Tauron Ciepło Sp. z o.o.,
— Limestone Mine “Czatkowice” Sp. z o.o.,
— Polska Energia-First Kompania Handlowa Sp. z o.o.,
— Tauron Sale GZE Sp. z o.o.,
— Tauron Wyycie S.A.,
— Tauron Distribution Measurement Sp. z o.o.,
— Tauron Nowe Technologie S.A.,
— Bioeko Grupa Tauron Sp. z o.o.,
— Tauron Serwis Sp. z o.o.,
— Support Group Tauron Sp. z o.o.,
— Nowe Jaworzno Grupa Tauron Sp. z o.o.
— Tauron Czech Energy s.r.o.,
— Finance Group Tauron Sp. z o.o.,
— TEC1 Sp. z o.o.,
— TEC3 Sp. z o.o.,
— AVAL-1 Sp. z o.o.,
— Wind T1 Sp. z o.o.,
— Łagisza Grupa Tauron Sp. z o.o.,
— 10 limited partnership of TEC wind farms.
Further part of the Order Description in point VI.3) Additional notices and more details in the Order Terms Specification (in the order documentation).