CD Projekt — Audit Report / Information 2021

Sep 1, 2021

Report on Review of the Condensed Interim Financial Statements

Grant Thornton Polska Sp. z o.o. sp. k. ul. Abpa Antoniego Baraniaka 88 E 61-131 Poznań Polska

T +48 61 62 51 100 F +48 61 62 51 101 www.GrantThornton.pl

For the Shareholders of CD PROJEKT Spółka Akcyjna

Introduction

We have reviewed the accompanying condensed interim financial statements of CD PROJEKT Spółka Akcyjna (the Company) with its registered office in Warsaw, 74 Jagiellońska street, which comprise the condensed statement of financial position as of June 30, 2021, the condensed statement of profit or loss, condensed statement of other comprehensive income, condensed statement of changes in equity, condensed statement of cash flows for the period from January 1, 2021 to June 30, 2021 and selected explanatory notes.

The Management Board of the Company is responsible for the preparation and presentation of these condensed interim financial statements in accordance with International Accounting Standard 34 Interim Financial Reporting published in the form of European Commission regulations.

Our responsibility is to express a conclusion on these condensed interim financial statements based on our review.

Scope of Review

We conducted our review in accordance with National Standard on Review Engagements 2410 consistent with International Standard on Review Engagements 2410 Review of Interim Information Performed by the Independent Auditor of the Entity adopted by the National Council of Statutory Auditors' resolution No. 3436/52e/2019 of April 8, 2019, as amended. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than audit conducted in accordance with National Standards on Auditing consistent with International Standards on Auditing adopted by the National Council of Statutory Auditors' resolution No. 3430/52a/2019 of March 21, 2019 (as amended), and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Audit – Tax – Accounting – Advisory Member of Grant Thornton International Ltd

Grant Thornton Polska Spółka z ograniczoną odpowiedzialnością sp. k. Audit Firm No. 4055. General partner: Grant Thornton Polska Sp. z o.o. General Partner's Management Board: Tomasz Wróblewski – President of the Board, Dariusz Bednarski – Vice-President of the Board, Jan Letkiewicz – Vice-President of the Board. Registered office address: ul. Abpa Antoniego Baraniaka 88 E, 61-131 Poznań, Poland. Tax identification number NIP: 782-25-45-999. REGON: 302021882. Bank account: 31 1090 1476 0000 0001 3554 7340. District Court Poznań – Nowe Miasto i Wilda in Poznań, 8th Commercial Division of the National Court Register, KRS No. 0000407558.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying condensed interim financial statements are not prepared, in all material respects, in accordance with International Accounting Standard 34 Interim Financial Reporting published in the form of European Commission regulations.

Jan Letkiewicz

Statutory Auditor No. 9530 Key Audit Partner performing the review on behalf of Grant Thornton Polska Spółka z ograniczoną odpowiedzialnością sp. k., Poznań, ul. Abpa Antoniego Baraniaka 88 E, Audit Firm No. 4055

Poznań, September 1, 2021.

THIS IS TRANSLATION ONLY. The Polish language version of the report is the only valid and legally binding version. This translation into English is provided to facilitate understanding of the report.