Integer pl : THE OPINION OF AN INDEPENDENT CERTIFIED AUDITOR AND THE AUDIT REPORT

INTEGER.PL S.A. CAPITAL GROUP KRAKÓW, UL. MALBORSKA 130

CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR 2012 INCLUDING

THE OPINION OF AN INDEPENDENT CERTIFIED AUDITOR AND THE AUDIT REPORT

CONTENTS

OPINION OF AN INDEPENDENT CERTIFIED AUDITOR 3

REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS OF INTEGER.PL S.A. CAPITAL GROUP FOR THE FINANCIAL YEAR 2012 5

1. GENERAL INFORMATION 5

2. Identification details of the audited Parent Company 5

3. Information on the consolidated financial statements for the previous financial year 9

4. Identification details of the authorised entity and the key certified auditor conducting the audit on behalf of such entity 9

5. Availability of data and the statement of the Company's Management Board 10

6. ECONOMIC AND FINANCIAL POSITION OF THE CAPITAL GROUP 11

7. DETAILED INFORMATION 12

8. Information on the audited consolidated financial statements 12

9. Consolidation documentation 12

10. Accuracy and correctness of the notes and the report on the Group's activity

11. ..............................................................................................................................................13

12. FINAL REMARKS 15

13. CONSOLIDATED FINANCIAL STATEMENTS OF INTEGER.PL S.A. FOR THE FINANCIAL YEAR 2012

14. Consolidated statement of financial position

15. Consolidated statement of comprehensive income

16. Statement of changes in consolidated equity

17. Consolidated statement of cash flows

18. Supplementary information regarding the applied accounting policy and other explanatory notes

REPORT ON THE ACTIVITY OF INTEGER.PL S.A. CAPITAL GROUP FOR THE FINANCIAL YEAR 2012

Deloitte Polska

Spółka z ograniczoną odpowiedzialnością Sp. k. (former: Deloitte Audyt Sp. z o.o.)

with its registered office in Warsaw Al. Jana Pawia II 19

00-854 Warsaw Poland

Deloitte

Tel.: [phone]

Fax: [phone]

www.deloitte.com/pl

OPINION OF AN INDEPENDENT CERTIFIED AUDITOR

To the Shareholders and the Supervisory Board of INTEGER.PL SA

We have audited the accompanying consolidated financial statements of INTEGER.PL S.A. Capital Group, where INTEGER.PL S.A. with its registered office in Kraków, ul. Malborska130 is the Parent Company, which comprise the consolidated statement of financial position prepared as at 31 December 2012, the consolidated statement of comprehensive income, the statement of changes in consolidated equity, the consolidated statement of cash flows for the financial period from 1 January 2012 to 31 December 2012 and notes, including information regarding the applied accounting policy and other explanatory notes.

The Management Board of the Parent Company is responsible for the preparation of the consolidated financial statements and the report on the activity in accordance with the applicable provisions of law.

The Management Board and members of the Supervisory Board of the Parent Company are required to ensure that the consolidated financial statements and the report on the activity meet the requirements provided for in the Accounting Act of 29 September 1994 (Journal of Laws of 2013, item 330), hereinafter referred to as the "Accounting Act".

Our responsibility was to audit and express an opinion on the compliance with the applicable accounting principles (policy) of these consolidated financial statements and to state whether they present, in all material respects, a true and fair view of the Capital Group's economic and financial position as well as its financial result.

The audit was planned and performed in accordance with:

• Chapter 7 of the Accounting Act;

• National Auditing Standards issued by the National Council of Certified Auditors in Poland.

The audit of the consolidated financial statements was planned and conducted in such a manner as to obtain reasonable assurance enabling us to express an opinion thereon. In particular, the audit included assessing the correctness of the accounting principles (policy) and significant estimates applied by the Parent Company, examining - mostly on a test basis - evidence and records supporting the figures and disclosures included in the consolidated financial statements as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit provides a reasonable basis to express our opinion.

In our opinion, the audited financial statements, in all material respects:

• present a true and fair view of all the information relevant for the assessment of the Capital Group's economic and financial position as at 31 December 2012, as well as its financial result for the financial year from 1 January to 31 December 2012;

• were prepared in line with the International Accounting Standards, International Financial Reporting Standards and related interpretations published in the Regulations of the European Commission, and within the scope not covered by these Standards - in line with the requirements of the Accounting Act and applicable secondary legislation adopted thereunder;

• comply with all the provisions of law and the provisions of the Company's Articles of Association that apply to the consolidated financial statements of the Capital Group.

The report on the Capital Group's activity for the financial year 2012 is accurate within the meaning of Article 49(2) of the Accounting Act and the Regulation of the Minister of Finance of 19 February 2009 on current and periodic information disclosed by issuers of securities, and the conditions under which certain information required under the laws of a non-Member State may be considered equivalent and the disclosures included therein derived from the audited consolidated financial statements are consistent therewith.

Marek Turczyński

Key certified auditor conducting the audit license no. 90114

On behalf of Deloitte Polska Spółka z ograniczoną odpowiedzialnością Sp. k (former Deloitte Audit Sp. z o.o.) - the entity authorised to audit financial statements entered on the list of authorised entities maintained by the National Council of Certified Auditors under number 73:

Marek Turczyński - Vice President of the Management Board of Deloitte Poland Sp. z o.o., General Partner of Deloitte Polska Spółka z ograniczoną odpowiedzialnością Sp. k.

Warsaw, 26 April 2013