This report sets out the practices and processes that are currently employed by Deloitte Bosnia and Herzegovina, in accordance with the requirements of the Law on Accounting and Auditing in the Federation of Bosnia and Herzegovina (Official Gazette of FBiH no. 15/21) and Law on Accounting and Auditing in the Republika Srpska (Official Gazette of RS no. 94/15 and 78/20). All information presented in this report relates to the situation of Deloitte d.o.o. Sarajevo as of December 31, 2024, unless otherwise indicated.