City Service SE — Audit Report / Information 2015

Aug 13, 2015

INTERIM BALANCE SHEET

City Service EU AS

Date of interim balance sheet:

30 June 2015

Registry code:

Address:

Phone

E-mail

Board member

Auditor

List of documents added to the interim balance sheet:

12827710

J. Kunderi tn 8a 10121, Tallinn Eesti Vabariik

+370 523 94 900

info@cityservice.eu

Jonas Janukėnas

Ernst and Young Baltic AS

Independent auditor's report

TABLE OF CONTENTS

Interim balance sheet
Independent auditor's report

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INTERIM BALANCE SHEET

in euros

	30 June 2015
Cash and bank accounts	25 000
Total current assets	25 000
TOTAL ASSETS	25 000
Share capital	25 000
TOTAL EQUITY	25 000
TOTAL EQUITY AND LIABILITIES	25 000

Johas Janukėnas
Member of board
31 July 2015

$1.01.1015$

Ernst & Young Baltic AS Rävala 4 10143 Tallinn Festi

Tel: +372 611 4610 Faks: +372 611 4611 Tallinn@ee.ey.com www.ey.com

Äriregistri kood: 10877299 KMKR: EE 100770654

Ernst & Young Baltic AS Rävala 4 10143 Tallinn Estonia

Phone: +372 611 4610 Fax: +372 611 4611 Tallinn@ee.ey.com www.ey.com

Code of legal entity: 10877299
VAT payer code: EE 100770654

Translation of the Estonian Original

INDEPENDENT AUDITOR'S REPORT

To the Shareholder of City Service EU AS

We have audited the accompanying balance sheet as at 30 June 2015 (financial statement) of City Service EU AS.

Management's Responsibility for the Financial Statement

Management is responsible for the preparation and fair presentation of this financial statement in accordance with the Estonian generally accepted accounting principles, and for such internal control as management determines is necessary to enable the preparation and fair presentation of financial statement that is free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on this financial statement based on our audit. We conducted our audit in accordance with International Standards on Auditing (Estonia). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error, In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statement.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial statement present fairly, in all material respects, the financial position of City Service EU AS as at 30 June 2015 in accordance with the Estonian generally accepted accounting principles.

Tallinn, 31 July 2015

Ivar Kiigemägi Authorised Auditor's number 527 Ernst & Young Baltic AS Audit Company's Registration number 58

Rendbaid

Tanel Paide Authorised Auditor's number 603