Enea S.A. — Audit Report / Information 2016

Mar 31, 2017

STATEMENTS OF THE MANAGEMENT BOARD

CONCERNING RELIABILITY OF PREPRATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND CONCERNING THE ENTITY AUTHORISED TO AUDIT FINANCIAL STATEMENTS

Statement of the Management Board on reliability of preparation of the consolidated financial statements:

The Management Board of Enea S.A. declares that according to its best knowledge:

• condensed consolidated annual financial statements for 2016 financial year and the comparative data were prepared in accordance with the current principles of accounting and truly, reliably and clearly reflect the economic and financial position of Enea Capital Group and the financial result of Enea Capital Group for the presented periods,

• the Management Board's report on the operations of Enea Capital Group in 2016 reflects the actual image of the development, achievements and situation of Enea Capital Group including the description of fundamental threats and risks.

Statement of the Management Board concerning the entity authorised to audit financial statements:

The Management Board of Enea S.A. declares that KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k., an entity authorised to audit financial statements, auditing the annual consolidated financial statements of Enea Capital Group, was selected in accordance with the relevant legal regulations. The entity and chartered auditors auditing the financial statements fulfilled the conditions for expressing an impartial and independent opinion on the audited annual consolidated financial statements compliant with regulations being in force and professional standards.

President of the Board	Mirosław Kowalik	.…………………………….….
Member of the Board	Piotr Adamczak	……………………………….
Member of the Board	Mikołaj Franzkowiak	……………………………….
Member of the Board	Wiesław Piosik	……………………………….