2.1. In respect of the reliability of preparation of consolidated financial statements
The Management Board of PKN ORLEN herby declares that to the best of their knowledge the foregoing consolidated financial statements and comparative data were prepared in compliance with the accounting principles applicable to the ORLEN Group in force (presented in note 3) and that they reflect true and fair view on financial position and financial result of the ORLEN Group and that the Management Board Report on the Operations presents true overview of business situation of the ORLEN Group, including basic risks and exposures.
2.2. In respect of the entity authorized to conduct audit of financial statements
The Management Board of PKN ORLEN declares that the entity authorized to conduct audit was selected in compliance with the law and that the entity and auditors conducting the audit met the conditions to issue an independent opinion in compliance with relevant regulations.
KPMG Audyt Sp. z o.o. is the entity authorized to conduct audit of separate financial statements of PKN ORLEN and consolidated financial statements of ORLEN Group for the year 2014. Additional information is presented in note 40.