Dear Sir or Madam, We would like to inform you that as of September 24, 2024, we have changed the name of our company from RESBUD SE to EQUNICO SE
the company's registered office address has also changed
from Zielna 20, 32-085 Prayer on
Zielna 22, 32-085 Modlniczka
.
This change is a result of our development strategy and our efforts to better reflect our offer. Please update your company details and use the new name.
EQUNICO SE Management Board
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Auditor's report on the audit of the consolidated financial statements of RESBUD SE for 2021
Auditor's report on the audit of the consolidated financial statements of RESBUD SE for 2021
The Management Board of RESBUD SE ("Company", "Issuer") informs that on October 6, 2022, it received a report on the audit of the consolidated financial statements of the RESBUD SE Group for 2021, in which the auditor - KPMG Baltics OÜ based in Tallinn ("Statutory Auditor") refused to issue an opinion from the audit of the consolidated financial statements of RESBUD SE and its subsidiaries, which include the consolidated statement of financial position as at December 31, 2021 and the consolidated statement of profit or loss and other comprehensive income, the consolidated statement of cash flows and the consolidated statement of changes in equity for the year then ended and the notes to the consolidated financial statements, including a summary of significant accounting policies.
As a justification for refusing to issue an audit opinion on all of the above-mentioned financial statements, the auditor pointed to the importance of the matters described in the part of the report entitled Basis for refusing to express an opinion, based on which it reported that it was unable to obtain sufficient appropriate audit evidence to provide a basis for issuing an audit opinion on these consolidated financial statements. A detailed auditor's report on the audit of the consolidated financial statements of RESBUD SE is attached to this report.
In response to the sent document, the Management Board of RESBUD SE sent a letter to the Auditor The Issuer's position regarding the presented reasons for refusing to issue an opinion, considering them unjustified and partly even inconsistent with the actual state of affairs revealed during the audit process. In the opinion of the Company, supported by the opinions of specialists involved in the process of preparing the consolidated financial statements of RESBUD SE and its subsidiaries, a number of allegations made by the statutory auditor were not supported by any specific examples, and were limited to general statements that the Company may challenge by pointing to specific data sent or Explains.
The Company's Management Board will take the actions required by law to clarify the grounds for the Auditor's refusal to issue an opinion, especially considering the fact that in April 2022 the same auditor issued a positive opinion on the audit of the consolidated condensed financial statements of RESBUD SE for the period of 9 months of 2021.
The situation does not affect the continuation of the activities of the group companies and the implementation of the development policy adopted by the RESBUD SE Group.