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2. Statement of compliance

These consolidated financial statements were prepared in accordance with International Financial Reporting Standards as endorsed by the European Union (“IFRS EU”) and were approved by the Management Board of Enea SA.

The Management Board of the Parent Company has used its best knowledge as to the application of standards and interpretations as well as measurement methods and principles applicable to the individual items of the consolidated financial statements of the Enea Group in accordance with IFRS-EU as at 31 December 2014. The presented statements and explanations have been prepared using due diligence. These consolidated financial statements were audited by a certified auditor.