Auditor | Quercus TFI S.A.

Auditor

Ernst & Young Audit Sp. z o.o. was the entity entitled to audit financial statements of Quercus TFI S.A. for financial periods ending no later than December 31, 2011.

The entity entitled to audit financial statements of the company for the periods starting no earlier than January 1, 2012 and ending no later than December 31, 2015 was Deloitte Polska Sp. z o.o. Sp. K. (formerly Deloitte Audyt Sp. z o.o.)

The entity entitled to audit financial statements of the company for the periods starting no earlier than January 1, 2016 is Ernst & Young Audit Sp. z o.o.

The company has not defined rules regarding changing the entity entitled to audit financial statements.