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Interenergo  Accounting report  Interenergo  Accounting report

 3.  Independent auditor’s report

 KPMG SLOVENIJA, podjetje za revidiranje, d.o.o.  Telefon: +386 (0) 1 420 11 60
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 SI-1000 Ljubljana

 This document is a free translation of the Slovenian original. Terminology current
 in Anglo-Saxon countries has been used where practicable for the purposes   Basis for Opinion
 of this translation in order to aid understanding. The binding Slovenian original
 should be referred to in matters of interpretation.  We conducted our audit in accordance with   International Independence Standards) (IESBA
                           International Standards on Auditing (ISAs). Our   Code) together with the ethical requirements
                           responsibilities under those standards are   that are relevant to our audit of the financial
                           further described in the Auditor’s
                                                               statements in Slovenia and we have fulfilled
 Independent Auditors' Report   Responsibilities for the Audit of the Financial   our other ethical responsibilities in accordance
                           Statements section of our report. We are
                                                               with these requirements and the IESBA Code.
                           independent of the Company in accordance
                                                               obtained is sufficient and appropriate to
                           with International Ethics Standards Board for   We believe that the audit evidence we have
                           Accountants International Code of Ethics for   provide a basis for our opinion.
 To the owner              Professional Accountants (including
 of Interenergo, energetski inženiring, d.o.o.  Other Information
                           Management is responsible for the other   Company’s Act dated 4 May 2006 (official
                           information. The other information comprises   gazette of Republic of Slovenia No. 42/2006
                           the “Management Report”, the “Report of   with amendments - hereafter referred to as
 Report on the Audit of Financial Statements  Supervisory Board for business year 2020”, the   “the applicable legal requirements”). Based
                           “Business Report” and the “Appendix” included   solely on the work required to be undertaken in
                           in the Annual Report but does not include the  the course of the audit of the financial
 Opinion                   financial statements and our auditor’s report   statements and the procedures above, in our
 We have audited the accompanying  In our opinion, the accompanying financial   thereon.  opinion, in all material respects:
 financial statements of Interenergo,   statements give a true and fair view of the   Our opinion on the financial statements does   -  the information given in the Business
 energetski inženiring, d.o.o. (the   financial position of the Company as at   not cover the other information and, except to   Report for the financial year for which the
 “Company”), which comprise:  31 December 2020, and of its financial   the extent otherwise explicitly stated in our   financial statements are prepared, is
 -  the statement of financial position as at  performance and its cash flows for the year   report we do not express any form of   consistent with the financial statements;
 then ended in accordance with the
                           assurance conclusion thereon.
 31 December 2020;  International Financial Reporting Standards   -  and
 and, for the period from 1 January to   as adopted by the European Union (“IFRS   In connection with our audit of the financial   the Business Report has been prepared in
                                                                  accordance with the applicable legal
 31 December 2020:  EU”).  statements, our responsibility is to read the   requirements.
                           other information and, in doing so, consider
 -  the statement of profit or loss;  whether the other information is materially   In addition, in light of the knowledge and
 -  the statement of comprehensive  inconsistent with the financial statements or   understanding of the Company and its
 income;                   our knowledge obtained in the audit, or   environment in which it operates, obtained in
 -  the statement of changes in equity;  otherwise appears to be materially misstated.  the course of our audit, we are required to
 -  the statement of cash flows;  With respect to the Business Report, we   report if we have identified material
                           considered whether the Business Report   misstatements in other information. We have
 and                       includes the disclosures required by the   nothing to report in this respect.
 -  notes, comprising significant accounting
 policies and other explanatory  Responsibilities of Management and Those Charged with Governance for the Financial
 information.              Statements
                           Management is responsible for the preparation  Company's ability to continue as a going
                           of financial statements that give a true and fair   concern, disclosing, as applicable, matters
                           view in accordance with the IFRS EU, and for   related to going concern and using the going
                           such internal control as management  concern basis of accounting unless
                           determines is necessary to enable the   management either intends to liquidate the
                           preparation of financial statements that are   Company or to cease operations, or has no
                           free from material misstatement, whether due   realistic alternative but to do so.
                           to fraud or error.                  Those charged with governance are
                           In preparing the financial statements,   responsible for overseeing the Company’s
                           management is responsible for assessing the   financial reporting process.
 The Independent Auditor’s Report is a translation of the original Independent Auditor’s Report in Slovene, issued on the
 financial statements and the notes thereto in Slovene. This translation is provided for reference purposes only and is not to
 be signed.

 TRR: SI56 2900 0000 1851 102
 © 2021 KPMG SLOVENIJA, podjetje za revidiranje, d.o.o., slovenska   vpis v sodni register: Okrožno sodišče v Ljubljani  The Independent Auditor’s Report is a translation of the original Independent Auditor’s Report in Slovene, issued on the financial
 družba z omejeno odgovornostjo in članica globalne organizacije   št. reg. vl.: 061/12062100  statements and the notes thereto in Slovene. This translation is provided for reference purposes only and is not to be signed.
 neodvisnih članic, ki so povezane s KPMG International Limited,   osnovni kapital: 54.892,00 EUR
 zasebno angleško družbo z omejeno odgovornostjo. Vse pravice   ID za DDV: SI20437145        2
 pridržane.  matična št.: 5648556

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