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© 2024. For information, contact Deloitte Croatia.
INDEPENDENT AUDITOR’S REPORT
To the Shareholders of SPAN d.d.
Report on the Audit of the Financial Statements
Opinion
We
have
audited
the
separate
financial
statements
of
SPAN
d.d.
(the
Company)
and
consolidated
financial
statements
of
the
SPAN
d.d.
and
its
subsidiaries
(the
Group)
which
comprise
the
separate
and
the
consolidated
statement
of
financial
position
as
at
31
December
2023,
the
separate
and
the
consolidated
statement
of
comprehensive
income,
the
separate
and
the
consolidated
statement
of
changes
in
shareholder’s
equity
and
the
separate
and
the
consolidated
statements
of
cash
flows
for
the
year
then
ended,
and
notes
to
the
separate
and
the
consolidated financial statements, including material accounting policy information.
In
our
opinion,
the
accompanying
separate
and
consolidated
financial
statements
present
fairly,
in
all
material
respects,
the
financial
position
of
the
Company
and
the
Group
as
at
31
December
2023,
and
its
financial
performance
and
its
cash
flows
for
the
year
then
ended
in
accordance
with
International
Financial
Reporting
Standards
as
adopted
by the European Union (I
FRS).
Basis for Opinion
We
conducted
our
audit
in
accordance
with
the
International
Standards
on
Auditing
(ISAs)
and
Regulation
(EU)
537/2014
of
the
European
Parliament
and
of
the
Council,
dated
16
April
2014,
on
specific
requirements
regarding
statutory
audit
of
public-interest
entities.
Our
responsibilities
under
those
standards
are
further
described
in
the
Auditor’s
Responsibilities
for
the
Audit
of
the
Separate
and
the
Consolidated
Financial
Statements
section
of
our
report.
We
are
independent
of
the
Company
and
the
Group
in
accordance
with
the
International
Ethics
Standards
Board
for
Accountants’
International
Code
of
Ethics
for
Professional
Accountants,
including
International
Independence
Standards
(IESBA
Code)
and
we
have
fulfilled
our
ethical
responsibilities
in
accordance
with
the
IESBA
Code.
We
believe
that
the
audit
evidence
we
have
obtained
is
sufficient
and
appropriate
to
provide
a
basis
for
our
opinion.
Key Audit Matters
Key
audit
matters
are
those
matters
that,
in
our
professional
judgment,
were
of
most
significance
in
our
audit
of
the
separate
and
the
consolidated
financial
statements
of
the
current
period.
These
matters
were
addressed
in
the
context
of
our
audit
of
the
separate
and
the
consolidated
financial
statements
as
a
whole,
and
in
forming
our
opinion
thereon, and we do not provide a separate opinion on these matters.
T
his
version
of
our
audit
report
is
a
translation
from
the
original,
which
was
prepared
in
the
Croatian
language.
All
possible
care
has
been
taken
to
ensure
that
the
translation
is
an
accurate
representation
of
the
original.
However,
in
all
matters
of
interpretation
of
information,
views
or
opinions,
the
original
language version of the report takes precedence over this translation.
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