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Best S.A. — Investor Relations & Filings

Ticker · BST ISIN · PLBEST000010 LEI · 2594000NL3ACJPV93J19 WAR Financial and insurance activities
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Filings indexed 1,254 across all filing types
Latest filing 2021-04-14 Audit Report / Informat…
Country PL Poland
Listing WAR BST

About Best S.A.

https://www.best.com.pl/en/home

Best S.A. is a financial services company specializing in the management of non-performing receivables. The company acquires and manages debt portfolios, with a primary mission to assist individuals in repaying their debts and restoring financial stability. A key component of its offering is the BEST Online platform, a digital tool that allows clients to check their liabilities, select personalized repayment plans, and make secure online payments in a convenient, self-service manner. The company emphasizes an ethical approach, focusing on creating tailored solutions and facilitating an amicable settlement process to help customers regain financial balance.

Recent filings

Filing Released Lang Actions
Sprawozdanie niezależnego biegłego rewidenta z badania BEST S.A. za 2020 rok
Audit Report / Information Classification · 1% confidence The document text is titled "SPRAWOZDANIE NIEZALEŻNEGO BIEGŁEGO REWIDENTA Z BADANIA" (Independent Auditor's Report on the Audit) and explicitly discusses the audit of the annual financial statements ("rocznego sprawozdania finansowego") for the period ending December 31, 2020. It contains the auditor's opinion, the basis for the opinion, and details key audit matters, which are the core components of an Audit Report. This aligns perfectly with the definition for 'Audit Report / Information' (AR), rather than the full Annual Report (10-K) itself, as it is the auditor's specific opinion on those statements. FY 2020
2021-04-14 Polish
Oświadczenie Rady Nadzorczej BEST S.A.
Audit Report / Information Classification · 1% confidence The document is titled 'OŚWIADCZENIA RADY NADZORCZEJ O DOKONANIU WYBORU FIRMY AUDYTORSKIEJ PRZEPROWADZAJĄCEJ BADANIE ROCZNEGO SPRAWOZDANIA FINANSOWEGO...' (Statement of the Supervisory Board on the selection of the auditing firm conducting the audit of the annual financial statement...). It explicitly discusses the selection and compliance procedures related to the auditor (EY) for the 2020 annual financial statements, referencing Polish financial regulations ('Rozporządzenie Ministra Finansów'). This content directly relates to the audit process and the formal declaration surrounding it, rather than being the full Annual Report (10-K) or a general Audit Report (AR). It is a specific declaration concerning the audit firm selection, which falls under the scope of Audit Report / Information (AR) as it pertains directly to the audit process and compliance, although it is a declaration *about* the audit rather than the audit opinion itself. Given the options, 'AR' (Audit Report / Information) is the closest fit for formal documentation related to the statutory audit process. FY 2020
2021-04-14 Polish
Oświadczenie i informacja Zarządu do sprawozdania BEST S.A. za 2020 rok
Audit Report / Information Classification · 1% confidence The document text is in Polish and contains statements from the Management Board ('OŚWIADCZENIE ZARZĄDU') regarding the fairness and accuracy of the 2020 financial statements ('jednostkowe sprawozdanie finansowe za 2020 rok') and the management report ('sprawozdanie Zarządu z działalności'). It also includes information about the selection of the auditing firm, Ernst & Young Audyt Polska, based on the Supervisory Board's statement. This content strongly aligns with the required declarations found within a comprehensive annual report or a standalone audit/accounting principles document. Since it focuses heavily on the management's assertion about the financial statements and the auditor's compliance, it fits best under the Audit Report / Information category (AR), which covers applied accounting principles and results related to audits, distinguishing it from the full 10-K which is the complete statutory filing. FY 2020
2021-04-14 Polish
Sprawozdanie Grupy kapitałowej i Spółki BEST S.A. na temat informacji niefinansowych za 2020 rok
Environmental & Social Information Classification · 1% confidence The document text explicitly states it is the "trzeciego, raportu społecznej odpowiedzialności (CSR) Grupy BEST" (third social responsibility report (CSR) of the BEST Group) and also serves as the "sprawozdanie nt. informacji niefinansowych" (report on non-financial information). It details the reporting period (January 1, 2020, to December 31, 2020), compliance with GRI Standards, and lists various social and environmental topics (e.g., anti-corruption, human rights, environmental impact). This content perfectly aligns with the definition of an Environmental & Social Information report (ESG/CSR report), which corresponds to the code SR.
2021-04-14 Polish
Sprawozdanie Zarządu z działalności Grupy kapitałowej i Spółki BEST S.A. w 2020 roku
Audit Report / Information Classification · 1% confidence The document text is extensive (158,979 characters) and contains a detailed table of contents structure typical of a comprehensive annual report, including sections like 'SPRAWOZDANIE ZARZĄDU Z DZIAŁALNOŚCI GRUPY KAPITAŁOWEJ I SPÓŁKI' (Management Board Report on the Activities of the Group and the Company), 'PODSUMOWANIE WYNIKÓW 2020 ROKU' (Summary of 2020 Results), detailed financial data comparison (2020 vs 2019), analysis of operations, strategy, corporate governance (ŁAD KORPORACYJNY), and remuneration policy (POLITYKA WYNAGRODZEŃ). The content clearly describes the full year's activity and financial performance for the year 2020. This structure and scope align perfectly with the definition of an Annual Report, which in the US context is often filed as a 10-K, but given the Polish context and the comprehensive nature, it is best classified as the primary annual reporting document. Since '10-K' is the designated code for the 'Official yearly report covering company activity and full financial performance,' it is the most appropriate classification, even if the document is Polish. FY 2020
2021-04-14 Polish
Jednostkowe sprawozdanie finansowe BEST S.A. za 2020 rok
Audit Report / Information Classification · 1% confidence The document text is extensive and contains detailed financial statements, including the 'JEDNOSTKOWE SPRAWOZDANIE Z SYTUACJI FINANSOWEJ' (Statement of Financial Position), 'JEDNOSTKOWE SPRAWOZDANIE Z CAŁKOWITYCH DOCHODÓW' (Statement of Comprehensive Income), 'JEDNOSTKOWE SPRAWOZDANIE Z PRZEPŁYWÓW PIENIĘŻNYCH' (Statement of Cash Flows), and 'JEDNOSTKOWE SPRAWOZDANIE ZE ZMIAN W KAPITALE WŁASNYM' (Statement of Changes in Equity), all for the year ended December 31, 2020. It also includes extensive 'INFORMACJA DODATKOWA' (Notes to the Financial Statements) detailing accounting policies (MSSF UE/IFRS) and segment information. This structure is characteristic of a comprehensive annual financial report, which aligns with the definition of an Annual Report (10-K), although the specific filing jurisdiction might use a different local designation for the annual report. Given the comprehensive nature covering a full fiscal year and including all primary financial statements and detailed notes, '10-K' is the most appropriate classification among the provided options for a full annual financial filing. FY 2020
2021-04-14 Polish

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