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Problem / postulat numer 1 Definicja JZP nie obejmuje wielu dużych podmiotów, ważnych z punktu widzenia gospodarki. W konsekwencji, do tych podmiotów nie mają zastosowania kluczowe narzędzia przewidziane w ustawie celem poprawy jakości sprawozdań finansowych / zwiększenia niezależności audytora, takie jak: 1. 5-letnia rotacja audytora, 2. rozdział usług audytorskich i doradczych, 3. nadzór KNA zamiast nadzoru KIBR. Spośród 2000 największych polskich firm (źródło: ranking Rzeczpospolita, 2016)1, jedynie 313 (16% podmiotów z listy), to JZP / spółki zależne JZP (w załączeniu stosowna lista). Lista nie-JZP obejmuje: 1. Największe firmy zagraniczne działające w Polsce (np. Fiat, Rossmann, Shell, Volkswagen, Jeronimo Martins, Lidl, Metro, Tesco) – część tych podmiotów może posiadać statut JZP w swoich państwach, wtedy podlegają jednak tylko przepisom swojego państwa pochodzenia. 2. Ważne podmioty kontrolowane przez Skarb Państwa (np. PSE, PGZ, Lasy Państwowe, Poczta Polska, Totalizator Sportowy) 3. Duże podmioty prywatne nienotowane na giełdzie (np. Maspex, Tele-Fonika Kable) Proponowane rozwiązanie 1. Rozszerzenie listy JZP o podmioty kontrolowane przez Skarb Państwa Poprzez takie rozszerzenie, katalog JZP, do którego stosują się najważniejsze narzędzia ustawy, nie zostanie nadmiernie rozszerzony (co wydaje się budzić obawy Ministerstwa Finansów, 1 Ranking nie obejmuje instytucji finansowych, które co do zasady należą do katalogu JZP. 1 ze względu na ograniczone zasoby KNA), a jednocześnie obejmie podmioty o kluczowym znaczeniu dla gospodarki. 2. Wyłączenie możliwości łączenia audytu i doradztwa dla wszystkich dużych podmiotów (czyli w szczególności spółek zależnych międzynarodowych korporacji, dużych prywatnych spółek krajowych). Takie rozwiązanie pozwala uniknąć sytuacji, w której łączenie audytu i doradztwa jest zabronione głównie w odniesieniu do podmiotów z polskim kapitałem (takie dominują na GPW), podczas gdy ta jasna zasada nie obowiązuje w odniesieniu do działających w Polsce spółek córek firm zagranicznych (lub obowiązuje częściowo, w zależności od państwa ich pochodzenia). Uwzględniając interesy mniejszych / polskich firm audytorskich można zastosować wyłączenie dla firm z sektora MŚP. Proponowana zmiana treści przepisów Do art. 2 ust. 9 Ustawy (katalog JZP) proponuje się dodanie po punkcie i) punktu j) o następującej treści: „j) podmioty, w których Skarb Państwa posiada co najmniej 25% wartości kapitału zakładowego lub praw głosu.” Do art. 69 Ustawy proponuje się dodanie ust. 10-13 o następującej treści: „Art. 69 ust. 10 Zakaz o którym mowa w art. 5 ust. 1 rozporządzenia nr 537/2014 stosuje się również do podmiotów nie będących jednostkami zainteresowania publicznego, jeżeli nie spełniają warunków mikro, małego lub średniego przedsiębiorcy zgodnie z definicją zawartą w Załączniku I do Rozporządzenia Komisji (UE) nr 651/2014 z dnia 17 czerwca 2014 r. oraz do ich jednostek dominujących i jednostek przez nie kontrolowanych.” 2 ust. 11 Za usługi zabronione w rozumieniu ust. 10 rozumie się usługi, o których mowa w art. 136 ust. 1 ustawy. ust. 12 Zakaz o którym mowa w ust. 10 stosuje się w okresie wskazanym w art. 136 ust. 2. Ust. 13 Zakazu o którym mowa w ust. 10 nie stosuje się, jeżeli firma audytorska spełnia warunki dla uznania za mikro, małego lub średniego przedsiębiorcę zgodnie z definicją zawartą w Załączniku I do Rozporządzenia Komisji (UE) nr 651/2014 z dnia 17 czerwca 2014 r.” Problem / postulat numer 2 Przepisy ustawy w brzmieniu przyjętym przez Sejm zawierają wyraźny zakaz łączenia funkcji audytora i doradcy mający zastosowanie wobec podmiotów posiadających status JZP. Zakaz ten obowiązuje jednak tylko w odniesieniu do okresu badanego przez firmę audytorską oraz okresu od zakończenia okresu badanego do dnia wydania sprawozdania z badania sprawozdania finansowego. Taki kształt regulacji dopuszcza dwojakiego rodzaju sytuacje, które mogą w prosty sposób rzutować na niezależność firmy audytorskiej i wpływać na ocenę badanego sprawozdania finansowego: 1. firma audytorsko-doradcza może zgodnie z przepisami wykonywać w roku X usługi doradcze, które w roku X+1 mają istotny wpływ na sprawozdanie finansowe (np. projekt optymalizacji podatkowej przeprowadzony w roku X, który rzutuje na wysokość opodatkowania w roku X+1) i pomimo to pełnić rolę audytora za rok X+1; 2. bezpośrednio po zakończeniu współpracy z firmą audytorską (choćby dzień po wydaniu sprawozdania z badania) podmiot badany może zlecić swojemu audytorowi wykonanie dowolnych 3 usług, bez żadnych ograniczeń co do ich przedmiotu oraz wynagrodzenia za takie usługi. Proponowane rozwiązanie Wydłużenie okresu, w którym firma audytorsko-doradcza nie może świadczyć doradztwa na rzecz badanego podmiotu o: (i) rok poprzedzający okres badany oraz (ii) rok następujący po dniu wydania sprawozdania z badania sprawozdania finansowego. Proponowana zmiana treści przepisów Proponuje się przekształcenie dotychczasowej treści art. 136 w ust. 1 tego artykułu oraz dodanie ust. 2: „Zakaz o którym mowa w art. 5 ust. 1 rozporządzenia nr 537/2014 świadczenia usług zabronionych w rozumieniu art. 136 ust. 1 ustawy stosuje się w okresie rozpoczynającym się od pierwszego dnia roku obrotowego bezpośrednio poprzedzającego okres badany do końca okresu rocznego liczonego od dnia wydania sprawozdania z badania sprawozdania finansowego.” 4 LISTA 2000 NAJWIĘKSZYCH FIRM Z SIEDZIBĄ W POLSCE WEDŁUG DZIENNIKA RZECZPOSPOLITA NIEBĘDĄCYCH JEDNOSTKAMI ZAINTERESOWANIA PUBLICZNEGO (zaznaczone na żółto) Poz. Przychody Wynik 2015 Nazwa przedsiębiorstwa ze sprzedaży netto Zatrudnienie Adres internetowy 1 Polski Koncern Naftowy Orlen SA GK, Płock 88 336 000 3 233 000 19 932 www.orlen.pl 2 Jeronimo Martins Polska SA, Kostrzyn 39 253 873 b.d. 53 252 www.biedronka.pl 3 PGNiG SA GK, Warszawa 36 464 000 2 136 000 25 705 www.pgnig.pl 4 PGE Polska Grupa Energetyczna GK SA, Warszawa 28 542 000 -3 037 000 38 878 www.gkpge.pl 5 Grupa Lotos SA GK, Gdańsk 22 709 442 -263 300 4 965 www.lotos.pl 6 Eurocash SA GK, Poznań 20 318 213 230 211 11 455 www.eurocash.pl 7 KGHM Polska Miedź SA GK, Lubin 20 008 000 -5 009 000 33 598 www.kghm.pl 8 Tauron Polska Energia SA GK, Katowice 18 375 224 -1 804 215 24 778 www.tauron.pl 9 Lotos Paliwa sp. z o.o., Gdańsk 14 831 520 75 434 b.d. www.lotospaliwa.pl 10 FCA Poland SA, Bielsko-Biała 13 722 880 362 527 3 260 www.fcapoland.pl 11 ArcelorMittal Poland SA, Dąbrowa Górnicza 12 796 427 b.d. 10 700 www.poland.arcelormittal.com 12 Lidl Polska Sklepy Spoż. sp. z o.o. sp.k., Tarnowo Podgórne 12 500 000 b.d. 14 500 www.lidl.pl 13 Orlen Paliwa sp. z o.o., Widełka 11 872 123 52 988 336 www.orlenpaliwa.pl 14 Orange Polska SA GK, Warszawa 11 840 000 254 000 17 703 www.orange.pl 15 Grupa Metro AG w Polsce, Warszawa 11 260 000 b.d. 11 000 www.metrogroup.pl 16 Tesco (Polska) sp. z o.o., Kraków 11 200 000 b.d. 28 930 www.tesco.pl 17 Cinkciarz.pl sp. z o.o., Zielona Góra 11 118 121 5 126 111 www.cinkciarz.pl 18 Energa SA GK, Gdańsk 10 804 000 840 000 8 472 www.energa.pl 19 BP Europa SE, Kraków 10 763 755 176 169 333 www.bp.pl 20 Grupa Azoty SA GK, Tarnów 10 024 405 691 848 13 830 www.grupaazoty.com 21 Enea SA GK, Poznań 9 848 392 -398 878 14 957 www.enea.pl 22 Volkswagen Poznań sp. z o.o., Poznań 9 838 950 132 165 7 141 www.volkswagen-poznan.pl 23 Cyfrowy Polsat SA GK, Warszawa 9 823 000 1 163 400 5 033 www.cyfrowypolsat.pl 24 Grupa PKP SA, Warszawa 9 700 000 b.d. b.d. www.pkpsa.pl 25 Auchan Polska sp. z o.o., Piaseczno 9 667 000 b.d. b.d. www.auchan.pl 26 Kompania Węglowa SA, Katowice 9 500 000 b.d. b.d. www.kwsa.pl 27 PSH Lewiatan GK, Włocławek 9 322 000 b.d. b.d. www.lewiatan.pl 28 Kaufland Polska Markety sp. z o.o. sk, Wrocław 8 986 132 119 172 b.d. www.kaufland.pl 29 Carrefour Polska, Warszawa 8 895 300 b.d. 16 000 www.carrefour.pl 30 Volkswagen Group Polska sp. z o.o., Poznań 8 603 655 86 702 560 www.vw-group.pl 31 Pelion SA GK, Łódź 8 457 823 88 672 8 973 www.pelion.eu 32 PPHU Specjał sp. z o.o. GK, Warszawa 8 386 575 10 359 3 743 www.specjal.com.pl 33 General Motors Manufactruing Poland sp. z o.o., Gliwice 8 114 000 b.d. b.d. www.gmeurope.com 34 PGL Lasy Państwowe, Warszawa 7 828 713 382 164 25 496 www.lasy.gov.pl 35 Polskie Sieci Elektroenergetyczne SA, Konstancin-Jeziorna 7 623 543 755 491 1 820 www.pse.pl 36 Asseco Poland SA GK, Rzeszów 7 256 200 575 800 20 961 www.asseco.pl 37 Makro Cash and Carry SA, Warszawa 7 102 349 -133 137 b.d. www.makro.pl 38 AB SA GK, Magnice 7 080 008 65 864 956 www.ab.pl 39 Neuca SA GK, Toruń 6 945 703 101 496 3 940 www.neuca.pl 40 Jastrzębska Sp. Węglowa SA GK, Jastrzębie-Zdrój 6 934 900 -3 285 200 32 168 www.jsw.pl 41 Polkomtel sp. z o.o. GK, Warszawa 6 641 200 b.d. 2 726 www.polkomtel.com.pl 42 T-Mobile Polska SA, Warszawa 6 459 000 b.d. b.d. www.t-mobile.pl 43 Rossmann SD Polska sp. z o.o., Łódź 6 219 275 b.d. 11 787 www.rossmann.com.pl 44 Shell Polska sp. z o.o, Warszawa 6 169 378 b.d. 2 384 www.shell.pl 45 Volkswagen Motor Polska sp. z o.o., Polkowice 6 165 879 149 775 1 335 www.vwmp.com.pl 46 TRW Polska sp. z o.o. GK, Częstochowa 6 158 893 1 476 6 393 www.trw.com.pl 47 PKP Energetyka SA, Warszawa 6 062 481 -23 790 b.d.
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