According to §8 sec. 7a of the Statutes of the Kredyt Inkaso S.A. the function of the Audit Committee will be performed by Supervisory Board as a whole.

Powers and responsibilities of the Committee include supervision over financial reporting, internal control, risk management and internal and external audits in the Company. Powers of the Committee include in particular:

Audit Committee performed the mentioned above duties in the process of drawing up these financial statements.