31. Remuneration of the audit firm

The entity authorised to audit the separate financial statements of PGE S.A. for the year 2023 and the consolidated financial statements of the PGE Capital Group as well as providing the service of reviewing the semi-annual separate and consolidated financial statements for the years 2023 and 2022 is PKF Consult sp. z o.o. sp.k. (PKF), on the basis of an agreement entered into on 21 January 2022.

The selection of the aforementioned audit firm for the years 2022-2024 was made by the Supervisory Board of PGE S.A. PKF is also an entity authorised to audit annual financial statements of selected PGE Capital Group companies. In 2023 and 2022, the Group also used the following services provided by PKF:

• verification of annual and semi-annual packages for consolidation purposes,
• confirmation of conditions for maintaining indices set out in financing agreements,
• examination of annual financial statements of self-balancing branches,
• examination of reports on the regulatory revaluation of assets and smart metering systems,
• preparation of a report including an assessment of compliance with the requirements for the safekeeping of customers’ assets,
• examination of reports on the use of funds from the increase of the Company’s share capital,
• confirmation of the correctness of the calculation of the amounts and reasonableness of the requested funds earmarked for the financing of the tasks assigned to PGE Paliwa Sp. z o.o. by the Decision of the Prime Minister of 13 July 2022,
• confirmation of the correctness of the calculation of the compensation resulting from the provisions of the Act of 27 October 2022 on preferential purchase of solid fuel for households.

The amount of remuneration of entities, including PKF, authorised to audit financial statements of PGE Polska Grupa Energetyczna S.A. and the members of the Capital Group is presented in the table below.

The increase in the remuneration of the entities authorised to audit financial statements compared to 2022 was mainly due to:

• the acquisition of the PGE Energetyka Kolejowa Holding sp. z o.o. Group by the PGE Capital Group,
• the indexation of the remuneration due to an increase in inflation.