Stara Planina Hold AD

   31.12.2023 31.12.2022  1 6 6  2 16 741 16 741  2 7 741 8 060  2 5 596 4 985  3 609 609  4 3 349 3 191  5 9 300 8 450  6 29 29 43 371 42 071  7 5 085 4 082  8 69 116  23 35  9 6 536 5 636 11 713 9 869 55 084 51 940  10 20 775 20 775  10 11 783 11 233  10 5 307 4 410  10 9 295 8 088 47 160 44 506   11 426 390  12 50 50  13 348 287 824 727  14 6 850 6 475  15 250 232 7 100 6 707 7 924 7 434 55 084 51 940                        Kremena Gantcheva Dulgerova Digitally signed by Kremena Gantcheva Dulgerova Date: 2024.03.22 11:03:11 +02'00' Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:08:19 +02'00' KATYA RAYKOVA ZLATAREVA Digitally signed by KATYA RAYKOVA ZLATAREVA Date: 2024.03.29 07:13:36 +02'00'   31.12.2023 31.12.2022  16 9 200 8 198  17 643 312  18 1 133 1 089  19 (19) (18)  20 (220) (138)  (2) (1)  21 (1 296) (1 244)  22 (143) (109)  (1) (1)  9 295 8 088   9 295 8 088  611 747  (61) (75)  550 672  9845 8760  0,44 0,39            Kremena Gantcheva Dulgerova Digitally signed by Kremena Gantcheva Dulgerova Date: 2024.03.22 11:04:02 +02'00' Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:08:41 +02'00' KATYA RAYKOVA ZLATAREVA Digitally signed by KATYA RAYKOVA ZLATAREVA Date: 2024.03.29 07:14:39 +02'00'   31.12.2023 31.12.2022  (292) (242)  (1 966) (1 823)   (206) (191)  (1) (1)   (2 465) (2 257)   (1) (3)  (8 050) (7 683)  6 042 3 467  446 228  9 200 8 198  560  8 197 4 207   (4 832) (4 490)  (4 832) (4 490)  900 (2 540)  5 636 8 176  6 536 5 636           Kremena Gantcheva Dulgerova Digitally signed by Kremena Gantcheva Dulgerova Date: 2024.03.22 11:05:12 +02'00' Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:09:00 +02'00' KATYA RAYKOVA ZLATAREVA Digitally signed by KATYA RAYKOVA ZLATAREVA Date: 2024.03.29 07:15:17 +02'00'                   20 775 1 652 8909 11 214 42 550  8 088 8 088  (6 181) (6 181)  (624) (624)  672 1 673  20 775 2 324 8 909 12 498 44 506  20 775 2 324 8 909 12 498 44 506  9 295 9 295  (6 545) (6 545)  (647) (647)  550 1 551  20 775 2 874 8 909 14 602 47 160           Kremena Gantcheva Dulgerova Digitally signed by Kremena Gantcheva Dulgerova Date: 2024.03.22 11:06:07 +02'00' Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:09:20 +02'00' KATYA RAYKOVA ZLATAREVA Digitally signed by KATYA RAYKOVA ZLATAREVA Date: 2024.03.29 07:15:51 +02'00'      3                                                          -mail: [email protected], www.sphold.com.                                             •             •    •    •  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                -                              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                     -                                                                                   -    -      - - - -  -                                       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-  -  -    -                                                              -               -                                  -              -      .                               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                   -                                                                                                   -       -         -  - -              -       -                                                   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                                                                                                   .                                       -   - -             -     -         -     (    .                         www.sphold.com 10              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 (                8 23 4 35  7 22 0 29  1 1 4 6                                2 331 69 856 64,53 2 331 0 -   8 323 12 261 51,40 8 323 0  2 413 2 413 92,65 2 413       3 542 3 542 99,39 0 3 542     99 99 68,99 0 99  33 33 65,00 0 33  16 741 88 204 10 654 6 087      5 409 138 840 30,61 5 409 0     1 903 4 950 49,99 1 903 0  429 429 50,00 429  7 741 144 219 7 312 429    4 694 4 694 20,00 0 4 694   900 900 5,00 0 900   0 0 24,20 0 0      2 2 25,00 2  5 596 5 596 0 5 596  30 078 238 019 17 966 12 112    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 31.12.2023 31.12.2022       609 609           31.12.2023 31.12.2022  3 349 3 191 5  31.12.2023 31.12.2022  9 250 8 400       50 50  9 300 8 450   31.12.2023 31.12.2022   29 29   31.12.2023 31.12.2022  4 000 3 000  85 82  1000 1000  5 085 4 082   31.12.2023 31.12.2022  58 105  11 11  69 116   31.12.2023 31.12.2022  7 10 13  4 725 3 878  180 180       1 624 1 568  6 536 5 636   31.12.2023 31.12.2022  21 000 21 000  -225 -225  9 448 9 448  -539 -539            2 874 2 324  5 307 4 410  9 295 8 088 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  50 50   31.12.2023 31.12.2022   348 287   31.12.2023 31.12.2022  6 850 6 475   31.12.2023 31.12.2022  224 206  10 11  14 13  2 2  250 232 14  (   31.12.2023 31.12.2022  9 200 8 198   31.12.2023 31.12.2022  402 312       241  643 312   31.12.2023 31.12.2022       1 133 1 089   31.12.2023 31.12.2022  2 2  2 1  9 9  6 6  19 18   31.12.2023 31.12.2022  70 42  6 5  15 20  4 4  1 1   32 23  11 8  63 17  15 12  3 6  220 138 1  31.12.2023 31.12.2022  827 755  405 419  64 70  1296 1244 15   31.12.2023 31.12.2022  14 11  19 1  38 33  15 13  30 27  21 21  6 3  143 109               22.03.2024         Kremena Gantcheva Dulgerova Digitally signed by Kremena Gantcheva Dulgerova Date: 2024.03.22 11:06:51 +02'00' Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:10:02 +02'00' 2023    ................................................................................................................................................... 2  ............................................................................................................................. 2  ............................................. 2  ........................................................................................ 3 ......................................................................................................................... 3  ........................................................................................................... 5  ....................................................... 13  .................................................................................................................. 13  .................................................................................................................. 13  .............................................................................................. 13  .................................................................. 15  ........................... 16  ................................................................................ 18  ....................................................................................................................... 18  ........................................................................................... 18  ............................................................................................................ 18  .......................................................................................................................... 20 .......................................................................................................................... 20  ......................................................... 20  .......................................................................................................................... 20  .............................................................. 21  ..................................................................................................................... 22  ............................................................................................................................................ 22  ................................................................ 22  ..................................................................................... 23  ........................................................................ 23  ............................................. 23  ................................................................................................... 28  ..................................... 29  .......................................................................... 30  ................................................................................................................ 30  ................................................................ 30  .................................. 32  ......................................................... 37  .............................................................................. 38  .......................................................................................................................................................... 38     2.                   .   ,  10                                  2022  2023  -  9 278 9 599 10 976 -  7 800 8 088 9 295 -  7 800 8 088 9 295 -  0.371 0.385 0.443 -  49 430 51 940 55 084 -  42 550 44 506 47 160 -  20 775 20 775 20 775 -  0.298 0.31579  -            63.2 14.6 7.1 15.1 Маши=оEтDое=е ЕлектDотех=ика Лека пDо<ишле=оEт Фи=а=Eи 3.  3  И=69ABиции 6 8NM9@=и ?@98?@ияBия  64.53 %  51.40 %  92.65 %  99.39 % И=69ABиции 6 аA>ции@а=и ?@98?@ияBия  30.61 %  49.99 %  50.00 % И=69ABиции 6 8@C7и ?@98?@ияBия  20.00 %  5.00 %                             2022  2023   8 243 8 510 9 843  281 312 402  7 708 8 198 9 200  1 035 1 089 1 133  9 278 9 599 10 976   5531 5758 6427 5075 7800 8088 9295 2017 2018 2019 2020 2021 2022 2023 4.     2023 378.95 , 3  1 2 36.14  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5.                    3     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 -                                                                 3     8 5.6l 2.4  7. 96.4).         -         EUROFER                                                                                                  EUROFER   -    -                                                                                      -      %      EUROFER                      - %. 1.6 -2.0 -1.6 0.1 1.4 -0.5 2.4 -3.3 -1.9 -0.4 1.4 1.3 0.1 1.3 Y2023 1Q24 2Q24 3Q24 4Q24 Y2024 Y2025 Маши=оEтDое=е Маши==и еле<е=ти 8.                   4.                         2022  Euribor        .       .   2023   ,  -           . 12- (01.01.2023 - 31.12.2023 )       1.42 1.82 2.17 2.47 2.77 2.96 3.12 3.29 3.53 3.64 3.79 3.80 01.01.2023 01.02.2023 01.03.2023 01.04.2023 01.05.2023 01.06.2023 01.07.2023 01.08.2023 01.09.2023 01.10.2023 01.11.2023 01.12.2023  -  9.         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                      -    -                  -                                 -                   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 - 0.   .  10. -              -  :                                                                                        -                    -               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 -  :     -   -                            -                  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                               12.              --                               - --  -                           -                   -                           2023      2024 .    2025 .     2023 .            .           ,   .                                                                 -     -                    --                                                                  13.                                                      ,                       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                  14. -                                           -                       -           -   -     -           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           15.   *  3  3.96 % .  *   3 5.2 2   34.65 .  4  12 %     3   .                                2082 1943 2004 2164 2124 1885 2477 2276 2318 2450 2353 2125 2019 2020 2021 2022 2023 2024 90.6 88.0 119.6 153.1 161.1 156.1 2019 2020 2021 2022 2023 2024 -   16.  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               *    - .                         ,       3      47.02      8.5         42 21        3          2024 ,  -10000 10000 30000 50000 70000 90000 110000 1Q 2Q 3Q 4Q 2022 2023 2024 17.         -      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V.                            3                             -            . 3       3 5 337  7   25 337       -- - 3 60 7   19. 3   Ф-София Д -----  -----        3  195.3 2   (                        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                             3          7       .  1.                                      31.12.2023  0.82 0.16 0.19 0.21 0.23 0.23 0.23 0.24 0.24 0.25 0.26 0.18 0.25 0.27 0.29 0.32 1.02 2.10 4.27 4.53 4.75 5.04 5.09 5.09 5.16 6.18 6.54 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2019 2020 2021 2022 21.                       - 3                                   31.12.2022  31.12.2023   0.128 0.183 0.182 0.197  0.110 0.158 0.156 0.169             -                    31.12.2022  31.12.2023   4.740 6.277 6.353 6.529  0.211 0.159 0.157 0.153     3  6.529                             31.12.2022  31.12.2023   0.831 1.617 1.471 1.650  0.528 1.304 0.840 0.921       22.   3                  31.12.2022  31.12.2023   6.072 6.185 5.987 5.952  0.165 0.162 0.167 0.168     .  -                      SPH      MSH HESELHM ROZA.        3                                                              23.        3       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                                              (CGCode_July2021_BG.pdf (nkku.bg).                                              24. -                        1  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                                        25.      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                                                                                                                                                             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                                                              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                              27.                         3                      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                                                 28.                                                                                                                                                ,       .                                        -                                                                                  29.                   3            4.                                                                                                       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                                        3                          ,          .                       31.      -                              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     -       -                    ;                                -  ;              -        32.                                -   -  .                                                2.                                       3   .                     33.                                                                                                                   3               , ,         .              -            .                      -                                     34.   -                                       3           .2025 2.12.2023  3   .2026 5.01.2024    18.01.202         340 .01.2024   4.8  3 235  12.07.2023    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3 01.11.2023                                            35.   5 2.12.2023  31.12.2023     5.01.2023   3 . 01.07.2022      1.   470 9.2027 2,5  3 3 2.        31.12.2023 112               4 250     5     06.10.2023      3 4 250                   5     3       .                              3                       01.11.2023                 301.11.2023    - 4        3  -                   ,     31.12.202              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        -                          37.             17.                   -             31.12.2022     31.12.2023     239342 1.14 256933 1.22  420000 2.00 420000 2.00  219408 1.04 219408 1.04  7000 0.03 7000 0.03                                                                   -                       -   [email protected].  1.                3      38. 3  58 61.78 21839 38.22 %).    3  • Potbul Invest Foundation -  • - . • - 1285293 6.12  •     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    .    3           :       : http://www.x3news.com/?page=Company&target=InsiderInformation&BULSTAT=121227995&MESSAGE_T YPE=2,   Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:12:03 +02'00' 1         2021 .            3 .                     2023                                 2021 .                                                                                                   2023          44/56.     2 3.                                                      . 2023        ,                                     2023    1. :             : 2023  64 432    67 725  48 600                     3     4.86   32.58 1   2023 9 295  8 088   2022 14.92 %   .        . :  378 954    375 256   - 278 366 .      2023     1 %      2022     36.1   2021  - 23        ,         -     :  69 486   61 85  56 363 .  3    8.3 %     2 16.5 1  20.3 %. 3 12.4 %  2   2 1  9.7 %.   3                          3                 3       31.12.2023             2. :                       ,                          2023                        - -      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          2019                .                                                 3                                                 . 4                                           .                           9.                                                      10.                                                                                                                              5            2023 1474254.36 .   : •  410563.59  •  410563.59  •  326563.59  •   326563.59      258835.16  •  64708.79  •  64708.79  •  64708.79  •  64708.79               .                                       16.                                 : 6                                                     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                                           .  22.03.2024 .   Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:13:21 +02'00' ДЕКЛАРАЦИЯ по чл. 100н, ал. 4, т. 4 от ЗППЦК Долуподписаният Васил Георгиев Велев – Изпълнителен директор на Стара планина холд АД удостоверявам, че доколкото им е известно а) годишният финансов отчет за дейността на „СТАРА ПЛАНИНА ХОЛД” АД за финансовата 2023 г., съставен съгласно приложимите счетоводни стандарти, отразява вярно и честно информацията за активите и пасивите, финансовото състояние и печалбата или загубата на емитента; б) годишният доклад за дейността на „СТАРА ПЛАНИНА ХОЛД” АД за финансовата 2023 г. съдържа достоверен преглед на развитието и резултатите от дейността на емитента, както и състоянието на емитента, заедно с описание на основните рискове и несигурности, пред които е изправен. Декларатор: Васил Велев ДЕКЛАРАЦИЯ по чл. 100н, ал. 4, т. 4 от ЗППЦК Долуподписаната Кремена Ганчева Дюлгерова – главен счетоводител на Стара планина холд АД удостоверявам, че доколкото им е известно годишният финансов отчет за дейността на „СТАРА ПЛАНИНА ХОЛД” АД за финансовата 2023 г., съставен съгласно приложимите счетоводни стандарти, отразява вярно и честно информацията за активите и пасивите, финансовото състояние и печалбата или загубата на емитента; б) годишният доклад за дейността на „СТАРА ПЛАНИНА ХОЛД” АД за финансовата 2023 г. съдържа достоверен преглед на развитието и резултатите от дейността на емитента, както и състоянието на емитента, заедно с описание на основните рискове и несигурности, пред които е изправен. Декларатор: Кремена Дюлгерова Kremena Gantcheva Dulgerova Digitally signed by Kremena Gantcheva Dulgerova Date: 2024.03.22 11:07:22 +02'00' Digitally signed by Vasil Georgiev Velev Date: 2024.03.22 11:13:46 +02'00' До акционерите на СТАРА ПЛАНИНА ХОЛД АД Д Д Д О О О К К К Л Л Л А А А Д Д Д Н Н Н А А А Н Н Н Е Е Е З З З А А А В В В И И И С С С И И И М М М И И И Я Я Я О О О Д Д Д И И И Т Т Т О О О Р Р Р ДОКЛАД ОТНОСНО ОДИТА НА ФИНАНСОВИЯ ОТЧЕТ Мнение Ние извършихме одит на финансовия отчет на Стара Планина Холд АД (Дружеството), съдържащ отчета за финансовото състояние към 31.12.2023 г. и отчета за печалбата или загубата и другия всеобхватен доход, отчета за промените в собствения капитал и отчета за паричните потоци за годината, завършваща на тази дата, както и пояснителните приложения към финансовия отчет, съдържащи и обобщено оповестяване на съществените счетоводни политики. По наше мнение, приложеният финансов отчет представя достоверно, във всички съществени аспекти, финансовото състояние на Дружеството към 31.12.2023 г. и неговите финансови резултати от дейността и паричните му потоци за годината, завършваща на тази дата, в съответствие с Международните стандарти за финансово отчитане (МСФО), приети от Европейския съюз (ЕС). База за изразяване на мнение Ние извършихме нашия одит в съответствие с Международните одиторски стандарти (МОС). Нашите отговорности съгласно тези стандарти са описани допълнително в раздела от нашия доклад „Отговорности на одитора за одита на финансовия отчет“. Ние сме независими от Дружеството в съответствие с Етичния кодекс на професионалните счетоводители на Съвета за международни стандарти по етика за счетоводители (Кодекса на СМСЕС), заедно с етичните изисквания на Закона за независимия финансов одит (ЗНФО), приложими по отношение на нашия одит на финансовия отчет в България, като ние изпълнихме и нашите други етични отговорности в съответствие с изискванията на ЗНФО и Кодекса на СМСЕС. Ние считаме, че одиторските доказателства, получени от нас, са достатъчни и уместни, за да осигурят база за нашето мнение. Ключови одиторски въпроси Ключови одиторски въпроси са тези въпроси, които съгласно нашата професионална преценка са били с най-голяма значимост при одита на финансовия отчет за текущия период. Тези въпроси са разгледани като част от нашия одит на финансовия отчет като цяло и формирането на нашето мнение относно него, като ние не предоставяме отделно мнение относно тези въпроси. Ключови въпроси са отразени в частта „Отговорности на одитора за одита на финансовия отчет“ в настоящия доклад. Друга информация, различна от финансовия отчет и одиторския доклад върху него Ръководството носи отговорност за другата информация. Другата информация се състои от доклад за дейността, (в т.ч.) и декларация за корпоративно управление и доклад за изпълнение на политиката за възнагражденията, изготвени от ръководството съгласно Глава седма от Закона за счетоводството, но не включва финансовия отчет и нашия одиторски доклад, върху него, която получихме преди датата на нашия одиторски доклад. Нашето мнение относно финансовия отчет не обхваща другата информация и ние не изразяваме каквато и да е форма на заключение за сигурност относно нея, освен ако не е изрично посочено в доклада ни и до степента, до която е посочено. Във връзка с нашия одит на финансовия отчет, нашата отговорност се състои в това да прочетем другата информация и по този начин да преценим дали тази друга информация е в съществено несъответствие с финансовия отчет или с нашите познания, придобити по време на одита, или по друг начин изглежда да съдържа съществено неправилно докладване. В случай, че на базата на работата, която сме извършили, ние достигнем до заключение, че е налице съществено неправилно докладване в тази друга информация, от нас се изисква да докладваме този факт. Нямаме какво да докладваме в това отношение. Отговорности на ръководството и лицата, натоварени с общо управление за финансовия отчет Ръководството носи отговорност за изготвянето и достоверното представяне на този финансов отчет в съответствие с МСФО, приложими в ЕС и за такава система за вътрешен контрол, каквато ръководството определя като необходима за осигуряване изготвянето на финансови отчети, които не съдържат съществени неправилни отчитания, независимо дали дължащи се на измама или грешка. При изготвяне на финансовия отчет ръководството носи отговорност за оценяване способността на Дружеството да продължи да функционира като действащо предприятие, оповестявайки, когато това е приложимо, въпроси, свързани с предположението за действащо предприятие и използвайки счетоводната база на основата на предположението за действащо предприятие, освен ако ръководството не възнамерява да ликвидира Дружеството или да преустанови дейността му, или ако ръководството на практика няма друга алтернатива, освен да постъпи по този начин. Лицата, натоварени с общо управление, носят отговорност за осъществяването на надзор над процеса по финансово отчитане на Дружеството. Ръководството носи отговорност за това, че електронният формат на индивидуалния финансов отчет на Дружеството за годината, завършваща на 31 декември 2023 година, съдържащ се в приложения електронен файл „8945006HQ7VN30FUR531-20231231-BG-SEP.zip“, е изготвен във всички съществени аспекти в съответствие с изискванията на Делегиран Регламент (ЕС) 2019/815 на Комисията от 17 декември 2018 г. за допълнение на Директива 2004/109/ЕО на Европейския парламент и на Съвета („Регламент за ЕЕЕФ“). Отговорности на одитора за одита на финансовия отчет Нашите цели са да получим разумна степен на сигурност относно това дали финансовия отчет като цяло не съдържа съществени неправилни отчитания, независимо дали дължащи се на измама или грешка, и да издадем одиторски доклад, който да включва нашето одиторско мнение. Разумната степен на сигурност е висока степен на сигурност, но не е гаранция, че одитът, извършен в съответствие с МОС, винаги ще разкрива съществено неправилно отчитане, когато такова съществува. Неправилни отчитания могат да възникнат в резултат на измама или грешка и се считат за съществени, ако би могло разумно да се очаква, че те, самостоятелно или като съвкупност, биха могли да окажат влияние върху икономическите решения на потребителите, вземани въз основа на този финансов отчет. Като част от одита в съответствие с МОС, ние използваме професионална преценка и запазваме професионален скептицизъм по време на целия одит. Ние също така: - идентифицираме и оценяваме рисковете от съществени неправилни отчитания във финансовия отчет, независимо дали дължащи се на измама или грешка, разработваме и изпълняваме одиторски процедури в отговор на тези рискове и получаваме одиторски доказателства, които да са достатъчни и уместни, за да осигурят база за нашето мнение. Рискът да не бъде разкрито съществено неправилно отчитане, което е в резултат от измама, е по-висок, отколкото риска от съществено неправилно отчитане, което е в резултат от грешка, тъй като измамата може да включва тайно споразумение, фалшифициране, преднамерени пропуски, изявления за въвеждане на одитора в заблуждение, както и пренебрегване или заобикаляне на вътрешния контрол. - получаваме разбиране за вътрешния контрол, имащ отношение към одита, за да разработим одиторски процедури, които да са подходящи при конкретните обстоятелства, но не с цел изразяване на мнение относно ефективността на вътрешния контрол на Дружеството. - оценяваме уместността на използваните счетоводни политики и разумността на счетоводните приблизителни оценки и свързаните с тях оповестявания, направени от ръководството. - достигаме до заключение относно уместността на използване от страна на ръководството на счетоводната база на основата на предположението за действащо предприятие и на база на получените одиторски доказателства, относно това дали е налице съществена несигурност, отнасяща се до събития или условия, които биха могли да породят значителни съмнения относно способността на Дружеството да продължи да функционира като действащо предприятие. Ако ние достигнем до заключение, че е налице съществена несигурност, от нас се изисква да привлечем внимание в одиторския доклад към свързаните с тази несигурност оповестявания във финансовия отчет или в случай, че тези оповестявания са неадекватни, да модифицираме мнението си. Нашите заключения се основават на одиторските доказателства, получени до датата на одиторския ни доклад. Бъдещи събития или условия обаче могат да станат причина Дружеството да преустанови функционирането си като действащо предприятие. - оценяваме цялостното представяне, структура и съдържание на финансовия отчет, включително оповестяванията, и дали финансовият отчет представя основополагащите за него сделки и събития по начин, който постига достоверно представяне. ДОКЛАД ВЪВ ВРЪЗКА С ДРУГИ ЗАКОНОВИ И РЕГУЛАТОРНИ ИЗИСКВАНИЯ Допълнителни въпроси, които поставят за докладване Закона за счетоводството и Закона за публичното предлагане на ценни книжа В допълнение на нашите отговорности и докладване съгласно МОС, описани по-горе в раздела „Друга информация, различна от финансовия отчет и одиторския доклад върху него“ по отношение на доклада за дейността и декларацията за корпоративно управление, ние изпълнихме и процедурите, добавени към изискванията по МОС, съгласно Указанията на професионалната организация на дипломираните експерт-счетоводители и регистрираните одитори в България – Институт на дипломираните експерт-счетоводители (ИДЕС), издадени на 29.11.2016 г./утвърдени от нейния Управителен съвет на 29.11.2016 г. Тези процедури касаят проверки за наличието, както и проверки на формата и съдържанието на тази друга информация с цел да ни подпомогнат във формиране на становища относно това дали другата информация включва оповестяванията и докладванията, предвидени в Глава седма от Закона за счетоводството и в Закона за публичното предлагане на ценни книжа (чл. 100н, ал. 10 от ЗППЦК във връзка с чл. 100н, ал. 8, т. 3 и 4 от ЗППЦК), както и чл. 100н, ал. 13 във връзка с чл. 116в, ал. 1 от ЗППЦК, приложими в България. Становище във връзка с чл. 37, ал. 6 от Закона за счетоводството На базата на извършените процедури, нашето становище е, че: а) Информацията, включена в доклада за дейността за финансовата година, за която е изготвен финансовия отчет, съответства на финансовия отчет. б) Докладът за дейността е изготвен в съответствие с изискванията на Глава седма от Закона за счетоводството и на чл. 100н, ал. 7 от Закона за публичното предлагане на ценни книжа. в) В декларацията за корпоративно управление за финансовата година, за която е изготвен финансовият отчет, е представена изискваната съгласно Глава седма от Закона за счетоводството и чл. 100н, ал. 8 от Закона за публичното предлагане на ценни книжа информация. г) Докладът за изпълнение на политиката за възнагражденията за финансовата година, за която е изготвен финансовият отчет, е предоставен и отговаря на изискванията, определени в наредбата по чл. 116в, ал. 1 от Закона за публичното предлагане на ценни книжа. Становище във връзка с чл. 100н, ал. 10 във връзка с чл. 100н, ал. 8, т. 3 и 4 от Закона за публичното предлагане на ценни книжа На база на извършените процедури и на придобитото познаване и разбиране на дейността на предприятието и средата, в която то работи, по наше мнение, описанието на основните характеристики на системите за вътрешен контрол и управление на риска на предприятието във връзка с процеса на финансово отчитане, което е част от доклада за дейността (като елемент на съдържанието на декларацията за корпоративно управление) и информацията по чл. 10, параграф 1, букви „в“, „г“, „е“, „з“ и „и“ от Директива 2004/25/ЕО на Европейския парламент и на Съвета от 21 април 2004 г. относно предположенията за поглъщане, не съдържат случаи на съществено неправилно докладване. Допълнително докладване относно одита на финансовия отчет във връзка с чл. 100н, ал. 4, т. 3 от Закона за публичното предлагане на ценни книжа Изявление във връзка с чл. 100н, ал. 4, т. 3, буква „б“ от Закона за публичното предлагане на ценни книжа Информация относно сделките със свързани лица е оповестена в приложение към финансовия отчет. На база на извършените от нас одиторски процедури върху сделките със свързани лица като част от нашия одит на финансовия отчет като цяло, не са ни станали известни факти, обстоятелства или друга информация, на база на които да направим заключение, че сделките със свързани лица не са оповестени в приложения финансов отчет за годината, завършваща на 31.12.2023 г., във всички съществени аспекти, в съответствие с изискванията на МСС 24 „Оповестяване на свързани лица“. Резултатите от нашите одиторски процедури върху сделките със свързани лица са разгледани от нас в контекста на формирането на нашето мнение относно финансовия отчет като цяло, а не с цел изразяване на отделно мнение върху сделките със свързани лица. Изявление във връзка с чл. 100н, ал. 4, т. 3, буква „в“ от Закона за публичното предлагане на ценни книжа Нашите отговорности за одит на финансовия отчет като цяло, описани в раздела на нашия доклад „Отговорности на одитора за одита на финансовия отчет“, включват оценяване дали финансовия отчет представя съществените сделки и събития по начин, който постига достоверно представяне. На база на извършените от нас одиторски процедури върху съществените сделки, основополагащи за финансовия отчет за годината, завършваща на 31.12.2023 г., не са ни станали известни факти, обстоятелства или друга информация, на база на които да направим заключение, че са налице случаи на съществено недостоверно представяне и оповестяване в съответствие с приложимите изисквания на МСФО, приети от Европейския съюз. Резултатите от нашите одиторски процедури върху съществените за финансовия отчет сделки и събития на Дружеството са разгледани от нас в контекста на формирането на нашето мнение относно финансовия отчет като цяло, а не с цел изразяване на отделно мнение върху тези съществени сделки. Изявление във връзка с Делегиран Регламент (ЕС) 2019/815 на Комисията от 17 декември 2018 г. за допълнение на Директива 2004/109/ЕО на Европейския парламент и на Съвета („Регламент за ЕЕЕФ“) В допълнение на нашите отговорности и докладване съгласно МОС, описани по-горе в раздела „Отговорности на одитора за одита на финансов отчет“, ние изпълнихме процедурите, съгласно „Указания относно изразяване на одиторско мнение във връзка с прилагането на единния европейски електронен формат (ЕЕЕФ) за финансовите отчети на дружества, чиито ценни книжа са допуснати за търгуване на регулиран пазар в Европейския съюз (ЕС)" на професионалната организация на регистрираните одитори в България, Института на дипломираните експерт-счетоводители (ИДЕС)“. Тези процедури касаят проверка на форма ́ та и дали четимата от човек част на този електронен формат съответства на одитирания индивидуален финансов отчет и изразяване на становище по отношение на съответствието на електронния формат на индивидуалния финансов отчет на Стара планина холд АД за годината, завършваща на 31 декември 2023 година, приложен в електронния файл „8945006HQ7VN30FUR531-20231231-BG-SEP.zip“, с изискванията на Делегиран Регламент (ЕС) 2019/815 на Комисията от 17 декември 2018 г. за допълнение на Директива 2004/109/ЕО на Европейския парламент и на Съвета чрез регулаторни технически стандарти за определянето на единния електронен формат за отчитане („Регламент за ЕЕЕФ“). Въз основа на тези изисквания, електронният формат на индивидуалния финансов отчет, включен в годишния индивидуален отчет за дейността по чл. 100н, ал. 4 от ЗППЦК, трябва да бъде представен в XHTML формат. На базата на извършените процедури нашето мнение е, че електронният формат на индивидуалния финансов отчет на Стара Планина Холд АД за годината, завършваща на 31 декември 2023 година, съдържащ се в приложения електронен файл „8945006HQ7VN30FUR531-20231231-BG-SEP.zip“ е изготвен във всички съществени аспекти в съответствие с изискванията на Регламента за ЕЕЕФ. Докладване съгласно чл. 10 от Регламент (ЕС) № 537/2014 във връзка с изискванията на чл. 59 от Закона за независимия финансов одит Съгласно изискванията на Закона за независимия финансов одит във връзка с чл. 10 от Регламент (ЕС) № 537/2014, ние докладваме допълнително и изложената по-долу информация. - Катя Златарева - ключов одитор е назначена за задължителен одитор на финансовия отчет за годината, завършваща на 31.12.2023 г. на Стара Планина Холд АД (Дружеството) от общото събрание на акционерите, проведено на 8.06.2023 година, за период от една година. - Одитът на финансовия отчет за годината, завършваща на 31.12.2023 г. на Дружеството представлява трети пълен непрекъснат ангажимент за задължителен одит на това предприятие, извършен от нас. - Потвърждаваме, че изразеното от нас одиторско мнение е в съответствие с допълнителния доклад, представен на одитния комитет на Дружеството, съгласно изискванията на чл. 60 от Закона за независимия финансов одит. - Потвърждаваме, че не сме предоставяли посочените в чл. 64 от Закона за независимия финансов одит забранени услуги извън одита. - Потвърждаваме, че при извършването на одита сме запазили своята независимост спрямо Дружеството. Отговорен одитор: /Катя Златарева, регистриран одитор, диплом № 0610/ 1618, София, ул. Симеон Радев 52 Дата: 29.03.2024 г. KATYA RAYKOVA ZLATAREVA Digitally signed by KATYA RAYKOVA ZLATAREVA Date: 2024.03.29 07:23:23 +02'00' ДО АКЦИОНЕРИТЕ НА СТАРА ПЛАНИНА ХОЛД АД ДЕКЛАРАЦИЯ СЪГЛАСНО ЧЛ. 100Н, АЛ.4, Т.3 ОТ ЗППЦК Долуподписаната Катя Златарева, регистриран одитор, диплом № 0610, назначена за задължителен одитор на финансовия отчет за годината, завършваща на 31.12.2023 г. на Стара Планина Холд АД (Дружеството) от общото събрание на акционерите, проведено на 8.06.2023 година, за период от една година, на основание чл. 100н, ал. 4, т. 3 от Закона за публично предлагане на ценни книжа ДЕКЛАРИРАМ, че: 1. Чл. 100н, ал. 4, т. 3, буква „а“ от ЗППЦК: По наше мнение, приложеният индивидуален годишен финансов, съставен съгласно приложимите счетоводни стандарти, отразява вярно и честно информацията за активите и пасивите, финансовото състояние и печалбата или загубата на Дружеството към 31.12.2023 г., в съответствие с Международните стандарти за финансово отчитане, приети от Европейския съюз. 2. Чл. 100н, ал. 4, т. 3, буква „б“ от ЗППЦК: По наше мнение информацията, отнасяща се до сделките със свързани лица, е надлежно оповестена и разкрита съгласно приложимите счетоводни стандарти. На база на извършените от нас одиторски процедури върху сделките със свързани лица като част от нашия одит на годишния финансов отчет като цяло, не са ни станали известни факти, обстоятелства или друга информация, на база на които да направим заключение, че сделките със свързани лица не са оповестени в приложения индивидуален годишен финансов отчет за годината, завършваща на 31.12.2023 г., във всички съществени аспекти, в съответствие с изискванията на МСС 24 „Оповестяване на свързани лица“. Резултатите от нашите одиторски процедури върху сделките със свързани лица са разгледани от нас в контекста на формирането на нашето мнение относно годишния финансов отчет като цяло, а не с цел изразяване на отделно мнение върху сделките със свързани лица. 3. Чл. 100н, ал. 4, т. 3, б. „в” от ЗППЦК: информацията, отнасяща се до съществените сделки за публичното дружество за съответния отчетен период, е надлежно разкрита в приложенията към финансовия отчет. Нашите отговорности за одит на индивидуалния годишен финансов отчет като цяло, описани в раздела на нашия доклад „Отговорности на одитора за одита на годишния финансов отчет“, включват оценяване дали индивидуалният годишен финансов отчет представя съществените сделки и събития по начин, който постига достоверно представяне. На база на извършените от нас одиторски процедури върху съществените сделки, основополагащи за индивидуалния годишен финансов отчет за годината, завършваща на 31.12.2023 г., не са ни станали известни факти, обстоятелства или друга информация, на база на които да направим заключение, че са налице случаи на съществено недостоверно представяне и оповестяване в съответствие с приложимите изисквания на МСФО, приети от Европейския съюз. Резултатите от нашите одиторски процедури върху съществените за индивидуалния годишен финансов отчет сделки и събития на Дружеството са разгледани от нас в контекста на формирането на нашето мнение относно индивидуалния годишен финансов отчет като цяло, а не с цел изразяване на отделно мнение върху тези съществени сделки. Удостоверяванията, направени с настоящата декларация, следва да се разглеждат единствено и само в контекста на издадения от нас одиторски доклад в резултат на извършения независим финансов одит на индивидуалния годишен финансов отчет на Стара Планина Холд АД за отчетния период, завършващ на 31 декември 2023 г., с датата на одиторски доклад 29 март 2024 г. Настоящата декларация е предназначена единствено за посочения по-горе адресат и е изготвена единствено и само в изпълнение на изискванията на чл. 100н, ал. 4, т. 3 от Закона за публичното предлагане на ценни книжа и не следва да се приема като заместваща нашите заключения, съдържащи се в издадения от нас одиторски доклад от 29 март 2024 г. по отношение на въпросите, обхванати от чл. 100н, т. 3 от Закона за публичното предлагане на ценни книжа. Отговорен одитор: /Катя Златарева, регистриран одитор, диплом № 0610/ 1618, София, ул. Симеон Радев 52 Дата: 29.03.2024 г. KATYA RAYKOVA ZLATAREVA Digitally signed by KATYA RAYKOVA ZLATAREVA Date: 2024.03.29 07:24:14 +02'00'

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