English to Polish Bus/Financial Finance (general) audit

“Revenue” in the consolidated statement
of profit or loss includes, in
addition, the revenue obtained by the
Group from the provision of scheduled and
private-hire road passenger transport
services amounting to EUR 166,193
thousand.
This revenue relates to the transport
service provided under various concession
arrangements, in which the Group has the
right to charge users on the basis of the
price set by the concession grantor and a
required minimum level of service, and to
services provided to third parties, taking
into account the various particular terms
and conditions agreed upon with each
customer, and comprises a large number
of transactions involving scantly material
amounts when considered individually.
Given the significance of the
aforementioned revenue in relation to the
consolidated financial statements as a
whole, we considered the occurrence of
this revenue to be one of most significant
matters in our audit.