The bank
for a changing
world
BNP Paribas Bank Polska S.A. Supervisory Board
Warsaw, 29 February 2024
DECLARATION OF THE SUPERVISORY BOARD OF BNP PARIBAS BANK POLSKA S.A.
ON THE AUDIT COMMITTEE
acting pursuant to § 70 paragraph 1 point 8) and § 71 paragraph 1 point 8) of the Regulation of the Minister of Finance
of 29 March 2018 regarding current and periodical information submitted by issuers of securities and the conditions
for recognizing as equivalent the information required by law of a non-member country (Journal of Laws of 2018, item 757 with
changes)
The Supervisory Board of BNP Paribas Bank Polska S.A. declares that:
• the BNP Paribas Bank Polska S.A. (“Bank”) complies with the provisions regarding the appointment,
composition and operation of the Audit Committee, including the fulfilment of independence criteria and
requirements regarding knowledge and skills in the industry in which the Bank operates by its members, as
well as in the field of accounting and auditing of financial statements;
• the Supervisory Board Audit Committee performed its tasks in year 2023 provided for in the applicable
regulations.
The bank
for a changing
world
BNP Paribas Bank Polska S.A. Supervisory Board
Warsaw, 29 February 2024
ASSESSMENT OF ANNUAL FINANCIAL STATEMENTS
AND ANNUAL MANAGEMENT BOARD REPORT
MADE BY THE SUPERVISORY BOARD OF BNP PARIBAS BANK POLSKA S.A.
(in terms of their compliance with the books, documents and the actual state of affairs)
acting pursuant to § 70 paragraph 1 point 14) and § 71 paragraph 1 point 12) of the Regulation of the Minister of Finance of 29
March 2018 regarding current and periodical information submitted by issuers of securities and the conditions for recognizing
as equivalent the information required by law of a non-member country (Journal of Laws of 2018, item 757 with changes) and
Art. 382 § 3 of Code of Commercial Companies
The Supervisory Board of BNP Paribas Bank Polska S.A. declares that within the scope of its competences, it
supervised the process of preparing: Separate financial statements of BNP Paribas Bank Polska S.A., Consolidated
financial statements of the BNP Paribas Bank Polska S.A. Group and the Management Board Report on the activities
of the BNP Paribas Bank Polska S.A. Group (including the Management Board Report on the activities of BNP
Paribas Bank Polska S.A.), for the year ended 31 December 2023.
In the opinion of the Supervisory Board of BNP Paribas Bank Polska S.A., these reports were prepared in accordance
with applicable law, based on correctly kept accounting books and present all information relevant to the
assessment of the financial result of business operations of the Bank and the BNP Paribas Bank Polska S.A. Group
for the period from 1 January 2023 to 31 December 2023, reliably and clearly, as well as the financial situation of
the Bank and the Bank BNP Paribas Bank Polska S.A. Group as at 31 December 2023.
The above assessment was based on:
1. Financial statements including:
− statement of the financial position of the Bank/Group as at 31 December 2023, statement of profit or loss
for the period from 1 January 2023 to 31 December 2023,
− statement of other comprehensive income of the Bank/Group for the period from 1 January 2023 to 31
December 2023,
− statement of changes in equity of the Bank/Group for the period from 1 January 2023 to 31 December
2023,
− statement of cash flows of the Bank/Group for the period from 1 January 2023 to 31 December 2023,
− explanatory information to the financial statements of the Bank/Group.
2. Management Board Report on the activities of BNP Paribas Bank Polska S.A. Group in 2023 (including
Management Board report on the activities of BNP Paribas Bank Polska S.A.) in 2023.
3. Report presenting non-financial information of BNP Paribas Bank Polska S.A. Group in 2023 (including non-
financial information of BNP Paribas Bank Polska S.A. in 2023).
4. Opinion and report of the independent certified auditor – Mazars Audyt Spółka z ograniczoną
odpowiedzialnością.
The bank
for a changing
world
BNP Paribas Bank Polska S.A. Supervisory Board
Warsaw, 29 February 2024
DECLARATION OF THE SUPERVISORY BOARD OF BNP PARIBAS BANK POLSKA S.A.
ON THE SELECTION OF AN AUDIT FIRM THAT AUDITS THE ANNUAL FINANCIAL STATEMENTS IN
ACCORDANCE WITH APPLICABLE REGULATIONS
acting pursuant to § 70 paragraph 1 point 7) and § 71 paragraph 1 point 7) of the Regulation of the Minister of Finance dated
29 March 2018 regarding current and periodical information submitted by issuers of securities and the conditions for
recognizing as equivalent the information required by law of a non-member country (Journal of Laws of 2018, item 757 with
changes)
The Supervisory Board of BNP Paribas Bank Polska S.A. declares that:
• the selection of the audit firm conducting the audit of the annual financial statements has been made in
accordance with the applicable regulations, including the selection and procedure for the selection of an audit
firm;
• the audit firm and the members of the audit team met the conditions for preparing an impartial and
independent audit report on the annual financial statements in accordance with applicable regulations,
professional standards and professional ethics;
• the BNP Paribas Bank Polska S.A. (“Bank”) complies with the applicable regulations related to the rotation of
the audit firm and the key statutory auditor and mandatory grace periods. The Bank has a policy regarding
the selection of an audit firm and a policy for providing the Bank with an audit firm, an entity related to the
audit firm or a member of its network of additional non-audit services, including conditionally exempt
services from an audit firm.