Entity authorised to audit financial statements
The independent chartered auditor of financial statements is selected by the Bank Supervisory Board on the basis of the recommendation provided by the Audit Committee, and taking into consideration the requirement to consolidate the financial statements and the related unified approach of ING Group as regards the change of the auditor, which is in line with applicable EU regulations.
On 18 January 2013, the ING Bank Śląski S.A. Supervisory Board selected KPMG Audyt Spółka z ograniczoną odpowiedzialnością Sp.k. with its registered office in Warsaw as the entity authorised to audit the financial statements of ING Bank Śląski S.A. and the Capital Group of ING Bank Śląski S.A. for the period of 2013-2015.
Auditor’s net fee
|Accounting year ending 31 December 2014||Accounting year ending 31 December 201340|
|Audit of the annual consolidated financial statements||1\ PLN 943.0 thousand + reimbursement of documented direct expenses
(maximum PLN 72 thousand)
|1\ PLN 733.0 thousand + reimbursement of documented direct expenses
(maximum PLN 70 thousand)
|2\ PLN 76.5 thousand||2\ PLN 24.5 thousand|
|Other attestation services||Due for review of the financial statements PLN 146.0 thousand||Due for review of the financial statements PLN 202.0 thousand|
|Other – PLN 115 thousand||Other – PLN 115 thousand|
|Tax advisory services||-||-|
|Other related services||PLN 135 thousand||PLN 72 thousand|
40 Line Audit of the consolidated annual financial statements:
item 1/ Audit of the annual financial statements of ING Bank Śląski S.A., ING Securities S.A., ING Lease Polska Sp. z o.o., ING ABL Polska S.A., ING Commercial Finance S.A. and subsidiaries of ING Lease Polska Sp. z o.o.
item 2/ The auditors’ fee under the audit of the annual financial statements of the subsidiaries: Centrum Banku Śląskiego Sp. zo.o. and ING Usługi dla Biznesu S.A. (KPMG did not audit the financial statements of those companies)