This report sets out the practices and processes that are currently employed by Deloitte Audit OOD, in accordance with the requirements of the European Union’s Regulation 537/2014 on specific requirements regarding statutory audit of public-interest entities, and Article 62 of the Independent Financial Audit Act of the Republic of Bulgaria (“IFAA”) (Promulgated SG No. 10195/293.11.2016, effective 3.12.2016, as amended from time to time).