This report is published in accordance with the requirements of Art. 40 “m” of the Independent Financial Audit Act in the Republic of Bulgaria and applies Art. 40 of Directive 2006/43 / EC of the European Parliament and the amendments of 17 May 2006 on statutory audits of annual accounts and consolidated accounts supplementing Directives 78/660 / EEC and 83/349 / EEC And repealing Council Directive 84/253 / EEC (Audit Directive).