Translation from Polish: Independent Statutory Auditors report on the audit of condensed consolidated interim financial statement of the

Capital Group IDMSA Brokerage House for the period from 1 January 2010 to 30 June 2010

For the Shareholders of the Company IDMSA Brokerage House We have audited the condensed consolidated interim financial statement of the Capital Group IDMSA Brokerage House, with the registered office in Krakw, at ul. May Rynek 7, which includes: 1. condensed consolidated interim financial statement of financial position prepared as of 30 June 2010, which presents the total amount of assets, equity and liabilities of PLN 1,110,113 thousand, condensed consolidated interim profit and loss account for the period from 1 January 2010 to 30 June 2010, which presents net income in the amount of PLN 22,258 thousand, condensed consolidated interim total income statement for the period from 1 January 2010 to 30 June 2010, which presents the total income in the amount of PLN 26,732 thousand, condensed consolidated interim statement of changes in equity for the period from 1 January 2010 to 30 June 2010, which presents the increase in equity by PLN 23,501 thousand, condensed consolidated interim statement of cash flows for the period from 1 January 2010 to 30 June 2010, which presents the increase of cash by PLN 98,086 thousand, additional information and clarification.

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The Management Board of the Parent authorizes the condensed consolidated interim financial statement in accordance with the rules of International Accounting Standards 34 Interim Financial Reporting, approved by the European Union, and other statutory provisions under it. Our aim was to audit this financial statement. The audit has been performed in accordance with the regulations of the National Financial Review Standards issued by the National Council of Statutory Auditors. The standards require to plan and audit the statement in order to achieve moderate certainty on financial statement being free from irregularities. The audit has been performed by analyzing data included in the financial statement, insight into accounting books as well as the use of information obtained from the Management and people responsible for finance and accounting areas of the Capital Group. The scope and method of audit of condensed consolidated interim financial statement differs significantly from studies based on opinion concerning the conformity with applied accounting principles (policies) of the annual financial statement and its accuracy and clarity, therefore we are not able to give the opinion on the enclosed statement. On the basis of audit performed, we have not identified any aspects, which would make it impossible to claim that condensed consolidated interim financial statement was prepared in accordance with all significant aspects under International Accounting Standards 34 Interim Financial Reporting, approved by the European Union. On behalf of Mazars Audyt Sp. z o.o. No. 186 Warszawa, ul. Pikna 18 Jarosaw BOCHENEK Key Statutory Auditor No. 90086 Monika KACZOREK Partner Warszawa, 31 August 2010