Selection of the entity authorized to audit financial statements and authorization to terminate the agreement by agreement of the parties with the current entity
The Management Board of Budimex SA informs that on 10 April 2025. The Supervisory Board of Budimex SA, in connection with the change of the audit firm made by Ferrovial SE – the parent company of Budimex SA, authorised the Management Board of Budimex SA to terminate, by mutual agreement of the Parties, the contract with the audit firm, i.e.
Ernst & Young Audyt Polska Spółka z ograniczoną odpowiedzialnością Sp.
k.
o audit of the financial statements of Budimex SA and the consolidated financial statements of the Budimex Group for the financial years 2025 – 2026 and in accordance with the recommendation of the Audit Committee, selected the audit firm Pricewaterhousecoopers Polska Spółka z ograniczoną odpowiedzialnością Audyt Spółka Komandytowa to review the semi-annual financial statements of Budimex SA and the consolidated financial statements of the Budimex Group for the period of 6 months of 2025 and 2026 and to audit the financial statements of Budimex SA and the consolidated financial statements of the Budimex Group for the financial years 2025-2026.
The auditor was selected in accordance with applicable regulations and professional standards. The contract will be concluded for a period of two years.
Pricewaterhousecoopers Polska Spółka z ograniczoną odpowiedzialnością Audyt Spółka Komandytowa is entered on the list of entities authorized to audit financial statements kept by the Polish Audit Supervision Agency under registration number 144.
The Management Board of Budimex SA informs that during the performance of the agreement with Ernst & Young Audyt Polska Spółka z ograniczoną odpowiedzialnością Sp. k., which is to be terminated by mutual agreement (the Company will inform about the termination of the agreement in a separate report), there were no differences of opinion on the application of accounting principles, audit standards, sustainability reporting standards, or sustainability reporting validation standards.
There were also no cases of qualified opinions, negative opinions or refusal to express opinions in the reports on the audit of the financial statements of Budimex SA or the consolidated financial statements of the Budimex Group.
There were also no cases of expressed in the reports on the review of the condensed financial statements of Budimex SA or the condensed consolidated financial statements of the Budimex Group any qualified conclusions, negative conclusions or refusal to express conclusions.
There were no discrepancies as to the interpretation and application of the law or the provisions of the Articles of Association concerning the subject and scope of the audit, review or other services that took place between the management persons and the statutory auditor who performed the audit, review or other services concerning the financial statements of Budimex SA or the consolidated financial statements of the Budimex Group during the term of the agreement.
