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1 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich BALANCE SHEET FOR 30 June 2008 Assets Note on FIXED ASSETS (long-term) Intangible assets Property, plant equipment Investment property Long-term financial assets available for sale Remaining long-term financial assets Long-term receivables 8 Remaining long-term financial assets (accruals) Deferred income tax assets CURRENT ASSETS (short-term) Inventories 8 9 Trade receivables Current income tax receivables 10 Remaining short-term receivables Short-term financial assets available for sale Short-term financial assets held for trading Remaining short-term financial assets Cash cash equivalents 33j Remaining assets (short-term accruals) Assets classified as held for sale 32 ASSETS TOTAL Liabilities Note for EQUITY Share capital Share Premium account Revaluation reserve Own shares 13 Remaining supplementary capitals Amounts related to fixed assets held for sale, directly entered in the capital Undivided financial result LIABILITIES

2 Long-term liabilities Long-term credits loans Remaining long-term financial liabilities Remaining long-term liabilities Deferred income tax provision 14, Provision for employee benefits Remaining long-term provisions Short-term liabilities Short-term credits loans 16 Remaining short-term financial liabilities 322 Trade liabilities Current income tax liabilities 19 Remaining short-term liabilities Short-term provisions Liabilities related to fixed assets classified as held for sale LIABILITIES TOTAL

3 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich PROFIT AND LOSS ACCOUNT FOR THE PERIOD BETWEEN 1 January 30 June Multi-step variant Note from to for from to Continued operations Revenue on sales Revenue on sales of products services Revenue on sales of goods materials Cost value of sales (costs of products, services, goods materials sold) Cost of products services sold Cost of goods materials sold Profit (loss) on sales before tax Costs of sales General administrative costs Remaining revenue of operations Remaining costs of operations Restructuring costs Profit (loss) on operations Financial revenue (costs) Remaining profit (loss) on investments 101 Profit (loss) before tax Income tax -156 Net profit (loss) on continued operations Discontinued operations Net loss on discontinued operations Net profit (loss) Net profit (loss) per share: Note PLN per share PLN per share On continued operations - core 23 0,27 - diluted 0,27 On continued discontinued operations - core 0,27 - diluted 0,27-0,32-0,32-0,32-0,32 3

4 CASH FLOW ACCOUNT FOR THE PERIOD BETWEEN 1 January 30 June 2008 Indirect method Note for from to from to Cash flow on operations Gross profit Adjustments: Amortization of intangible assets Minority profit/loss Company impairment write downs Amortization of fixed assets Tangible assets impairment write downs (Profit) loss on the sale of property, plant equipment (Profit) loss on the sales of financial assets available for sale -101 Profit (loss) on fair value valuation of investment property (Profit) loss Costs of interest on the changes in fair value of the financial assets recognised according to fair value 210 Share in (profit) loss of affiliated entities Negative goodwill write down Interest received -41 Dividends received -820 Operating cash flow before changes in the current capital -309 Changes in inventories Changes in payables -813 Changes in liabilities 858 Changes in provisions Other adjustments -299 Cash generated from operations Interest paid Income tax paid -56 Net cash on operations Inflows "+" outflows "-" Cash flow on investment operations Expenditure on the purchase of intangible assets -604 Inflows on the sale of intangible assets

5 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Expenditure on the purchase of property, plant equipment -900 Inflows on the sale of property, plant equipment Expenditure on the purchase of investment property Inflows on the sale of investment property Expenditure on the purchase of financial assets available for sale Inflows on the sale of financial assets available for sale 171 Expenditure on the purchase of financial assets held for trading Inflows on the sale of financial assets held for trading Expenditure on the purchase of dependent entities (reduced by the acquired cash) Inflows on the sale of dependent entities Inflows on the government subsidies received Inflows on investments Expenditure on investments Loans accorded Received repayments of loans accorded Interest received 41 Dividends received 820 Net cash used in investment operations Inflows "+" outflows "-" Cash flow on financial operations Net inflows on the issue of securities Purchase of own shares Inflows on the issue of debt securities Redemption of debt securities Inflows on credits loans contracted Repayments of credits loans (interest) Repayment of the financial leasing liabilities -163 Other financial inflows Other financial expenditure -4 Dividends paid out Net cash on financial operations Net increase (decrease) in cash cash equivalents Cash cash equivalents at the beginning of the period Changes in cash cash equivalents due to exchange rate differences 15 Cash cash equivalents at the end of the period

6 STATEMENT OF CHANGES IN EQUITY IN THE PERIOD BETWEEN 1 January 30 June 2008 Capital due to the dominating entity shareholders Share capital total Not e Share capital Remaining capitals Exchange differences after conversion Undivided financial result Balance on 1 January Changes in accounting rules (policy) Adjustment of fundamental error Balance after adjustments Changes in equity between 1 Jan 30 June 2008 Total Profit (loss) on revaluation reserve Transfer from the special-purpose fund Remaining changes Reversal of a timing difference recognised in equity Disposal of fixed assets Investments available for sale: - valuation profit (loss) recognised in equity - transferred to profit (loss) on sales Instruments securing cashflow: - profit (loss) recognised in equity - profit (loss) transferred to the financial result in the given period - profit (loss) recognised in balance sheet valuation of hedged items Tax related items presented in equity or transferred from equity Net profit directly recognised in equity Net profit in the period between 1 Jan 30 June Profit loss total recognised in the period between 1 Jan 30 June Dividends Share capital issued Stock swap options issued Balance on 30 June Balance on 1 January Changes in accounting rules (policy) Fundamental error adjustment Balance after adjustments Changes in equity between 1 Jan 30 June 2008 Profit (loss) on revaluation reserve

7 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Disposal of fixed assets Remaining adjustments Profit earmarked for dividend Investments available for sale: - valuation profit (loss) recognised in equity - transferred to profit (loss) on sales Instruments securing cashflow: - profit (loss) recognised in equity - profit (loss) transferred to the financial result in the given period - profit (loss) recognised in balance sheet valuation of hedged items - subsidiary adjustment Tax related items presented in equity or transferred from equity Net profit directly recognised in equity Net profit in the period between 1 Jan 30 June Profit loss total recognised in the period between 1 Jan 30 June Dividends Share capital issued Stock swap options issued Balance on 30 June Błonie, 24 September

8 CHART NO. 1 BUSINESS SEGMENTS DATA FOR THE PERIOD BETWEEN 01 January 30 June 2008 Segments Remaining values not assigned to segments Total Transpor t of cargo Forwarding logistics Lease servicing Retreadi ng services Goods materials Remaining sales Financial results of business segments in the period between 1 January 30 June 2008 Revenue total External sales Sales between segments Remaining revenue on operations Segment costs (marked with a minus) Remaining costs of operations (marked with a minus) Segment result Net loss on discontinued operations Profit on operations (in compliance with the profit loss account) Financial revenue (in compliance with the profit loss account) Financial costs (in compliance with the profit loss account; marked with a minus) Revenue on investment into affiliated entities Profit before tax (in compliance with the profit loss account) Income tax (in compliance with the profit loss account; marked with a minus) Minority shares Share in net profit (loss) of dependent entities valued according to property rights method Net profit (in compliance with the profit loss account) Remaining information on business segments in the period between 1 January 20 June 2008 Assets total Segment assets Investment into affiliated entities Non-assigned assets Liabilities total Segment liabilities Non-assigned liabilities Investment expenditure property, plany equipment intangible assets investment property

9 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Amortization of property plant equipment Amortization of intangible assets Amortization of investment property 299 Impairment losses

10 CHART NO. 1 BUSINESS SEGMENTS DATA FOR THE PERIOD BETWEEN 01 January 30 June 2007 Segments Remaining values not assigned to segments Totsl Transport of cargo Forwarding logistics Lease servicing Retreadin g services Goods materials Remaining sales Financial results of business segments in the period between 1 January 30 June 2007 Revenue total External sales Sales between segments Remaining revenue on operations Segment costs (marked with a minus) Remaining costs of operations (marked with a minus) Segment result Net loss on discontinued operations Profit on operations (in compliance with the profit loss account) Financial revenue (in compliance with the profit loss account) Financial costs (in compliance with the profit loss account; marked with a minus) Revenue on investment into affiliated entities Profit before tax (in compliance with the profit loss account) Income tax (in compliance with the profit loss account; marked with a minus) Minority shares Share in net profit (loss) of dependent entities valued according to property rights method Net profit (in compliance with the profit loss account) Remaining information on business segments in the period between 1 January 20 June 2007 Assets total Segment assets Investment into affiliated entities Non-assigned assets Liabilities total Segment liabilities Non-assigned liabilities Investment expenditure property, plant equipment

11 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich - intangible assets investment property Amortization of property, plant equipment Amortization of intangible assets Amortization of investment property Impairment losses

12 CHART NO. 2 GEOGRAPHICAL SEGMENTS DATA FOR THE PERIOD BETWEEN 1 January 30 June 2008 Wyszczególnienie Segments Remaining values nonassigned to segments Total EU countries Remaining countries Financial results of geographical segments in the period between 1 January 30 June 2008 Total revenue External sales Sales between segments Remaining revenue on operations Segment costs (marked with a minus) Remaining costs of operations (marked with a minus) Segment result Net loss on discontinued operations Profit on operations Financial revenue Financial costs (marked with a minus) Revenue on investment into an affiliated entity Profit before tax Income tax (marked with a minus) Minority shares Share in net profit (loss) of dependent entities valued according to the property rights method Net profit Remaining information on geographical segments in the period between 1 January 30 June 2008 Assets total Segment assets Investment into affiliated entities Non-assigned assets Liabilities total Segment liabilities Non-assigned liabilities Investment expenditure property, plant equipment intangible assets investment property

13 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Amortization of property, plant equipment Amortization of intangible assets Amortization of investment property 299 Impairment losses

14 CHART NO. 2 GEOGRAPHICAL SEGMENTS DATA FOR THE PERIOD BETWEEN 1 January 30 June 2007 Segments Remaining values not assigned to segments EU countries Remainin g countries Total Financial results of geographical segments in the period between 1 January 30 June 2007 Revenue total External sales Sales between segments Remaining revenue on operations Segment costs Remaining costs on operations Segment results Net loss on the sales of discontinued operations Profit on operations Financial revenue Financial costs Revenue on investment into an affiliated entity Profit before tax Negative goodwill of dependent entities Income tax Minority share Share in net profit (loss) of dependent entities valued according to the property rights method Net profit Remaining information on geographical segments in the period between 1 January 30 June 2007 Assets total Segment assets Investment into affiliated entities Non-assigned assets Liabilities total Segment liabilities Non-assigned liabilities Investment expenditure property, plant equipment intangible assets

15 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich - investment property Amortization of property, plant equipment Amortization of intangible assets Amortization of investment property Impairment losses

16 CHART NO. 3 INTANGIBLE ASSETS IN THE PERIOD BETWEEN 1 January 30 June 2008 Company value Patents licences Research costs Remaining intangible assets Total Net balance sheet value on 1 January Increases ensuing from purchases Decreases ensuing from disposal Increases or decreases ensuing from overvaluation Changes in the Group s composition Fully amortized assets write off Impairment losses Reversal of write downs Amortization for the current period Exchange rate differences Remaining differences Net balance sheet value on 31 Dec Net balance sheet value on 1 Jan Changes in accounting policy BO after adjustments Increases ensuing from purchases Decreases ensuing from disposal Increases or decreases ensuing from overvaluation Impairment losses Reversal of write downs Amortization in the current period Exchange rate differences Remaining changes Net balance sheet value on 30 June Situation on 1 January 2008 Gross balance sheet value Changes in accounting policy Total of depreciation valuation write downs Net balance sheet value Situation on 30 June 2008 Gross balance sheet value Total of depreciation valuation write downs

17 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Net balance sheet value CHART NO. 4 PROPERTY, PLANT AND EQUIPMENT IN THE PERIOD BETWEEN 1 January 20 June 2008 L, buildings structure s Machines appliances Means of transport Remaining property, plant equipment Total Net balance sheet value on 1 January Increases after acquisition Acquisition after a merger of economic entities Decreased after disposal Assets held for sale Increases or decreases ensuing from over valuation Leasing Liquidation -7-7 Disposal free of charge Impairment losses Reversal of write downd Amortization in the current period Exchange rate differences Remaining differences Net balance sheet value on 31 Dec Property, plant equipment under construction Net balance sheet value on 31 Dec Net balance sheet value on 1 Jan Changes in accounting policy BO after adjustments Increases after purchase Acquisition after merger of economic entities Decreases after disposal Transfer through contribution 1 7

18 Assets held for sale Increases or decreases after over valuation Leasing Liquidation Impairment losses Reversal of writedowns Amortization in the current period Exchange rate differences Remaining changes Net balance sheet value on 30 June Property, plant equipment under construction Net balance sheet value on 30 June Situation on 1 January 2008 Gross balance sheet value Total of depreciation write downs Net balance sheet value Situation on 30 June 2008 Gross balance sheet value Total of depreciation write downs Net balance sheet value CHART NO. 5 IMPAIRMENT LOSSES IN THE PERIOD BETWEEN 1 January 30 June 2008 Value of impairment losses on 1 January 2008 L, buildings structure s Machines appliances Means of transport Remaining propert, plant equipment Property, plant equipment under constructio n Total The amount of impairment losses entered in the profit loss account recognised directly in equity in the course of the said period The amount of impairment losses directly entered in the profit loss account recognised directly in equity in the course of the said period The amount of impairment losses related to property, plant equipment transferred as an organized part of the enterprise Value of impairment losses on 30 June 2008

19 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich CHART NO. 6 INVESTMENT PROPERTY IN THE PERIOD BETWEEN 1 January 30 June 2008 For the period between Value at the beginning of the said period Increase (decrease) Value at the end of the period

20 CHART NO. 7 INVESTMENT INTO AFFILIATED ENTITIES FOR 30 June 2008 Name of the affiliated company Spedycja Polska SPEDCONT Sp. z o.o. The company s seat Percentage of shares owned Percentage of votes owned Consolidation method Łódź, 121 Limanowskiego Street 47.07% 47.07% ownership rights Global Insurance Brokers Limited S.A. Warszawa 30.00% 30.00% excluded from consolidation CHART NO. 8 COMMON UNDERTAKINGS IN THE PERIOD BETWEEN 1 January 30 June 2008 for the period between Share in the assets, liabilities, revenue costs of a common undertaking Common undertakings did not occur. CHART NO. 9 COMMON UNDERTAKINGS CONTINGENT LIABILITIES ON 30 June 2008 Common undertakings did not occur. CHART NO. 10 FINANCIAL ASSETS ON 30 June 2008 on Financial assets available for sale ) stocks shares : a) stocks shares in dependent codependent entities b) stocks shares in the affiliated entities c) stocks shares in remaining entities 2) other securities (according to kind): a) investment funds participation units b) treasury bills bonds c)....

21 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Financial assets held for trading ) stocks shares : a) stocks shares in dependent codependent entities b) stocks shares in the affiliated entities c) stocks shares in remaining entities 2) receivables on dividends other shares in profit 3) other securities (according to kind): a) participation units in investment funds b) treasury bills bonds in investment accounts c).. Remaining financial assets ) Loans granted Long-term Short-term ) Bank investments Long-term Short-term ) other financial assets Long-term Short-term CHART NO. 11a FINANCIAL INSTRUMENTS JUXTAPOSITION OF BALANCE SHEET AND FAIR VALUE FOR 30 June 2008 Balance sheet falue on Fair value on Short-term financial assets held for trading Remaining financial assets (short-term) Financial assets held for trading Remaining financial assets (long-term) Financial liabilities Bank credits loans Liabilities ensuing from financial leasing lease agreements with purchase option Credits loans with a floating interest rate* Credits loans with a fixed interest rate Redeemable preference shares convertible into common shares 2 1

22 CHART NO. 11b CHANGES IN FINANCIAL ASSETS AND FINANCIAL LIABILITIES Financial assets liabilities Financial assets held for trading Financial liabilities Financial assets available for sale Financial assets maintained until their due date Remaining financial assets (loans) Other financial assets Total Situation on 1 Jan Changes in the financial assets liabilities in the course of the year Increases in the said period Decreases in the said period Revaluation write downs on the financial assets liabilities Balance on 30 June CHART NO. 12 INTEREST RATE RISK FOR 30 June 2008 Up to 1 year Between 1 5 years More than 5 years Total Financial instruments divided into age brackets, on 30 June 2008 Fixed interest rate Bank deposits Debt securities Financial leasing Operational leasing Variable interest Investment fund units Financial leasing Operational leasing Bank credits Loans accorded

23 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Financial instruments divided according to age brackets on 31 Dec Fixed interest rate Bank deposits Debt securities Financial leasing Operational leasing Variable interest rate Investment fund units Financial leasing Operational leasing Bank credits Loans accorded CHART NO.13 INVENTORIES ON 30 June 2008 on Materials 9 9 Ongoing production Ready-made products Goods Advances for deliveries Inventories total, including 9 9 Balance sheet value of inventories according to fair value reduced by the costs of sale 2 3

24 Balance sheet value of inventories which function as a securities for liabilities CHART NO. 14 INVENTORIES IN THE PERIOD BETWEEN 1 January 30 June 2008 For the period between Value of inventories recognised as cost in a given period 3 Value write downs recognised as cost in a given period Value write downs of inventories reversed in a given period CHART NO. 15 CONTRACTS FOR CONSTRUCTION SERVICES IN THE PERIOD BETWEEN 1 Jan. 30 June 2008 Construction services agreements For the period between Construction services contracts did not occur CHART NO. 16 CONTRACTS FOR CONSTRUCTION SERVICES IN THE PERIOD BETWEEN 1 Jan. 30 June 2008 Construction services agreements Contract no. 1 Contract no. 2 Construction services contracts did not occur

25 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich CHART NO. 17 TRADE AND OTHER RECEIVABLES ON 30 June 2008 for Trade receivables (net) a) Gross receivables whose due date until the balance sheet day is no longer than 1 month b) Gross receivables whose due date until the balance sheet day is between 1 3 mts c) Gross receivables whose due date until the balance sheet day is no further than 3 to 12 mts. d) Gross receivables whose due date until the balance sheet day is over 1 year e) overdue gross receivables Total of gross trade receivables f) value adjustment write downs on trade accounts receivable Income tax receivables 99 Remaining receivables (net) gross receivables on taxes, customs duties social insurance Other gross receivables gross receivables settled in court Value adjustment write downs on remaining receivables Receivables total, including long-term part - short-term part CHART NO. 18 SHARE CAPITAL FOR 30 June 2008 on Number of shares Nominal value of shares (PLN per share) 1,00 1,00 Share capital CHART NO. 19 CHANGES IN SHARE CAPITAL OVER THE PERIOD BETWEEN 01 Jan. 30 June 2008 for the period between Share capital at the beginning of the period

26 Increases of share capital within the period Issue of shares Decreases of share capital within the period Share capital at the end of the period CHART NO. 20 CHANGES IN REMAINING CAPITALS OVER THE PERIOD BETWEEN 1 Jan. 30 June 2008 Supplementary capital Revaluation reserve Own stocks (shares) Reserve capital Total Situation on 1 Jan Increases over the period between 1 Jan. 30 June issue of shares above nominal value - from division of profit - from division of profit (above the minimal, legally required level) transfer from reserve capital, revaluation Decreases over the period between 1 Jan. 30 June 2007 Coverage of losses Transfer of results achieved in previous years related to the transfer of fixed assets Disposal of fixed assets Situation on 30 June Situation on 1 Jan Increases over the period between 1 Jan. 30 June From division of profit (legally required) From division of profit (above the minimal, legally required level) Transfer of value adjustment difference for disposed or liquidated fised assets from supplementary capital From the valuation of property, plant equipment

27 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich From the valuation of property investments From the valuation of contribution in-kind Decreases over the period between 1 Jan. 30 June Coverage of losses Transfer of results achieved in previous years related to the transfer of fixed assets Disposal of fixed assets Deferred income tax provision Situation on 30 June CHART NO. 21 OWN STOCK OPTIONS OVER THE PERIOD BETWEEN 1 Jan 30 June 2008 Groups of options Number of options Average weigthed prices (PLN per share) Own stock options do not occur. CHART NO. 22 PROVISIONS OVER THE PERIOD BETWEEN 1 Jan. 30 June 2008 Provision for retirement, holiday leave other employee benefits Provision for the costs of auditing Provision for court cases Restructurin g provision Remaining provision Deferred income tax provision Total Provisions on 1 Jan Established provisions Exhausted provisions Dissolved provisions Remaining changes within provisions 2 7

28 Provisions on 31 Dec Provisions on 1 Jan Established provisions Exhausted provisions Dissolved provisions Remaining changes within provisions Provisions on 30 June 2008 including short-term reserves long-term reserves

29 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich CHART NO. 23 TRADE AND OTHER LIABILITIES ON 30 June 2008 for Trade liabilities matu ring: a) within 12 months b) within 1 to 3 years c) within 3 to 5 years Remaining liabilities Credits loans Financial leasing agreements maturing : a) within 12 months b) between 1 5 years c) within over 5 years Other short-term financial liabilities Remaining long-term liabilities From taxes, customs duties, insurance other benefits Remaining short-term liabilities : a) advances received for deliveries b) from dividends c) from remuneration 285 d) sureties e) settlements with employees f) settlements of foreign currency register g) heating elecricity h) bills of exchange liabilities i) on the issue of debt securities j) other Liabilities total, including the long-term part the short-term part CHART NO. 24 CREDITS AND LOANS ON 30 June 2008 Amount due Interest rate Costs 2 9

30 credits X loans X Credit loans total X CHART NO. 25 MATURITY STRUCTURE OF CREDITS AND LOANS ON 30 June 2008 for Short-term credits loans Long-term credit loans : - due within 1 to 2 years - due within 2 to 5 years - due within more than 5 years Credit loans total CHART NO. 26 CREDITS AND LOANS ACCORDING TO CURRENCY ON 30 June 2008 on PLN currency Wyszczególnienie amount in a currency amount in PLN amount in a currency amount in PLN Credit loans total X X CHART NO. 27 LIABILITIES FROM OPERATIONAL LEASING AGREEMENTS ON 30 June 2008 Future minimum charges related to the irrevocable operational leasing on 30 June 2008 on

31 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Due within 1 year Due within 1 to 5 years Due within over 5 years 830 Total of future minimum charges related to the irrevocable operational leasing CHART NO. 28 LIABILITIES FROM FINANCIAL LEASING AGREEMENTS ON 30 June 2008 on Future minimum charges related to the financial leasing agreements Due within 1 year Due within 1 to 5 years Due within over 5 years minimum charges current value of minimum charges minimum charges current value of minimum charges 307 Total of the future minimum charges related to financial leasing agreements Financial costs Current value of the minimum charges related to the financial leasing agreements x x CHART NO. 29 LEASED OBJECTS ON 30 June 2008 With regards to groups of assets Wyszczególnienie Net balance sheet value of the leased objects Pallet carts IBM server UPS terminal Pallet racks Fork lifts Means of transport Machines appliances Other fixed assets Total

32 CHART NO, 30 INCOME TAX FOR THE PERIOD BETWEEN 1 January 30 June 2008 Main components of tax burden: for the period between Profit loss account Current income tax 156 Current income tax burden 156 Adjustments related to the current tax in previous years Deferred income tax Related to the emergence reversal of timing differences Related to the lowering of tax rates Tax burden revealed in the profit loss account 156 Report of changes in equity Current income tax Current income tax on exchange rate differences from a loan Deferred income tax Net loss on value adjustments of cash flow hedges Unrealized profit on financial assets held for sale Deferred income tax recognized in reserve capital at the 1st application of IAS 39 Deferred net income tax on cash flow hedges cleared in the course of a business year Deferred income tax related to the valuation of property, plant equipment Deferred income tax on financial assets available for sale sold in the course of a business year Tax benefit revealed in equity CHART NO. 31 DEFERRED INCOME TAX IN THE PERIOD BETWEEN 1 Jan. 30 June 2008 Balance on Profit loss account for the period between

33 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Deferred income tax provisions Remaining income Interest Exchange rate differences Securities valuation Amortization Revenue on sales Reduction of costs (foreign VAT returns, discounts) Loss in previous years Leasing Gross deferred income tax provisions Aktywa z tytułu podatku odroczonego Cost of making a contribution in-kind 1-1 Impairment loss Auditing services provision Exchange rate differences Securities valuation interest Provision for employee benefits Provision for predicted losses 0 Provision for future costs Unpaid remuneration business trip allowances Provision for guaranteed maintenance Amortization 0 Social Insurance Institution costs Decrease in revenue on sales Other costs 2 2 Gross deferred income tax assets Deferred income tax burden X X Net deferred income tax provision X Net deferred income tax assets X X X 3 3

34 CHART NO. 32 REVENUE ON SALES ACHIEVED IN THE PERIOD BETWEEN 1 January 30 June 2008 for the period between specification Sales of cargo, forwarding logistics Revenue on sales in the regular coach lines Revenue on lease Revenue on the sales in maintenance services Revenue on the sales of retreading services Revenue on the sales in trailer lease Revenue on the sales in ready-made products Revenue on the sales in technical assistance services Remaining revenue on the sales of products Sales of cars, trailers tractor units Sales of liquid fuel Sales of tyres Sales of spare parts Sales of remaining goods materials 1 Interest Royalties Dividends Exchange of the goods services within the above groups Total revenue on sales CHART NO. 33 FINANCIAL COSTS AND REVENUE BETWEEN 1 January 30 June 2008 for the period between Financial revenue Dividends share in profit Financial revenue from interest Revenue from the sale of currency at exchange offices Dissolved provisions Financial revenue on exchange differences Profit from disposal of investment

35 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich Investment revaluation adjustment Remaining financial revenue Financial costs Financial costs of interest Loss on disposal of investment Investment revaluation adjustment Provisions created Financial costs on exchange rate differences Cost of purchasing currency at exchange offices Bank commissions Comission for payment made by means of POLCARD cards Remaining financial cost Net financial revenue (cost) CHART NO. 34 PROFIT/LOSS ON EXCHANGE RATE DIFFERENCES BETWEEN 1 January 30 June 2008 Profit loss account entries where exchange rate differences have been recognised Revenue on sales for the period between Cost of goods, products materials sold Cost of sale General administrative costs Financial revenue Financial costs Total TABELA NR 35 RESULTS ON DISCONTINUED OPERATIONS FOR THE PERIOD BETWEEN 1 January 30 June 2008 Revenue for the period between Costs Profit before tax Income tax related to discontinued operations 3 5

36 Loss on discontinued operations Income tax Net loss related to discontinued operations CHART NO. 36 PROFIT PER ONE SHARE IN THE PERIOD BETWEEN 1 January 30 June 2008 Profit for the period between Net profit in a given year; for the purposes of calculating profit per share, subject to distribution among the dominating entity s shareholders Common shares catering effect: Interest on bonds convertible into shares (after tax) Profit declared for the purposes of ordinary profit per single share Nuber of shares issued for the period between Average weighted number of shares declared for the purposes of calculating ordinary profit per single share watering effect for the potential number of common shares: Equity options Bonds convertible into shares Average weighted number of common shares; for the purposes of calculating watered profit per single share Continued operations for the period between Net profit in a given year subject to distribution between dominating entity shareholders Exclusion of the loss on discontinued operations Net profit on continued operations after the discontinued operations result is excluded Common shares watering effect: Interest on bonds convertible into shares (after tax) Profit from continued operations declared for the purposes of calculating the amount watered profit per single share; after the discontinued operations result is excluded CHART NO. 37 MERGERS OF ECONOMIC ENTITIES BETWEEN 1 January 30 June 2008 specification Gross amount on 1 January 2008 in the period between

37 Nazwa spółki : PEKAES SPÓŁKA AKCYJNA Okres objęty sprawozdaniem finansowym: r. Waluta sprawozdawcza: złoty polski (PLN) Poziom zaokrągleń: wszystkie kwoty wyrażone są w tysiącach złotych polskich The company s addend value Adjustments ensuing from deferred tax assets recognised later in the course of the period Company s value recognised within assets held for disposal Impairment losses Net exchange rate differences Other changes Gross amount on 30 June 2008 CHART NO. 38 INFORMATION ON AFFILIATED ENTITIES IN THE PERIOD BETWEEN 1 January 30 June 2008 Management personnel benefits for the period between Short-term employee benefits Benefits after termination of the employment period 228 Remaining long-term benefits Benefits ensuing from dissolution of employment contract 96 Payments in own shares Gross amount on 30 June Transaction parties Trans action amount The uncleared balances - payables The uncleared balances - liabilities Revaluation write downs on payables Amount of uncleared, granted loans Loan s value adjustment write down Trans action cost Dominating entity to from dependent entities Entities exerting control or significant influence Dependent entities to dependent entities Affiliated entities Common undertakings Key managerial staff 19 Remaining affiliated entities 141 Transaction parties Transaction type Total Purchase of property, plant equipment Sale of property, plant equipment Purchase of services materials Sale of services materials Purchase of financial assets Disposal of financial assets 3 7

38 Dominating entity to from dependent entities Entities exerting control or significant influence Dependent entities to dependent entities Affiliated entities Common undertakings Key managerial staff 19 Remaining affiliated entities Błonie, 24 September 2008

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