Notes to the financial statements

7. Balance-Sheet Date and the Period Covered by the Financial Statements

These consolidated financial statements of the LOTOS Group comprise the balance-sheet data as at December 31st 2010, comparable data as at December 31st 2009 and data as at January 1st 2009. The statement of comprehensive income, statement of cash flows and statement of changes in the Group’s equity present the data for the period January 1st – December 31st 2010 along with the comparable data for January 1st – December 31st 2009.

The financial information as at December 31st 2010 and December 31st 2009, and for the years then ended, contained in these consolidated financial statements, was audited. The financial information as at December 31st 2009 and for the year then ended was audited and an opinion on it was issued by the auditor on April 26th 2010 (this does not refer to selected restated financial information, as mentioned in Note 9.2).

This is a translation of a document originally issued in Polish
The notes to the financial statements, presented on following pages, are their integral part.