S C Artego S A : Raport auditor ESEF – ENGLEZA

SC MONITOR SRL

Member of the profile professional bodies and authorized for the provision of services in

the field of financial audit and accounting expertise.

CIF 11270484 NO. ROC J18/431/1998

Tg-Jiu str. Tudor Vladimirescu, no. 17, Gorj, tel. [phone]; fax [phone]

Reasonable assurance report regarding the compliance of the digital files

prepared in accordance with RTS regarding ESEF, and with the

provisions of ASF Regulation no. 7/2021

To: Board of Directors

of ARTEGO SA Company

Purpose of the Report

We were contracted by the ARTEGO SA Company, hereinafter referred to as "the Company" to report on the compliance of the digital files prepared in accordance with the RTS regarding ESEF and with the provisions of ASF Regulation no. 7/2021, on the annual financial reports in the single electronic reporting format, on 31.12.2023, hereinafter called "Current reports", which were drawn up by the Company in accordance with the provisions of ASF Regulation no. 7/2021 of the Financial Supervisory Authority (hereinafter referred to as "ASF") to report to the Financial Supervisory Authority ("ASF") for the period January 1st, 2023-December 31st, 2023, in the form of a reasonable assurance conclusion.

The specific purpose

Our report is exclusively for the purpose set out in the first paragraph of this report and is prepared for the information of the Company and the ASF and will not be used for any other purpose. Our report should not be considered suitable for use by any party seeking to acquire rights against us, other than the Company, for any purpose or in any context.

Any party, other than the Company, that obtains access to our report or a copy of it and chooses to rely on our report (or any part thereof) will do so at its own risk. Our engagement was made so that we could report those matters that we are required to report in an independent reasonable assurance report and for no other purpose. This report refers only to the elements specified in this report and does not extend to the financial statements or other reports issued by the Company, considered individually or as a whole .

Responsibilities of the Company's management

The Company's management is responsible for drawing up current Reports on the compliance of digital files drawn up in accordance with RTS regarding ESEF and with the provisions of ASF Regulation no. 7/2021, on the annual financial reports in the unique electronic reporting format, which implies:

• selecting and applying the appropriate iXBRL tags, using professional judgment if necessary;
• ensuring consistency between digitized information and financial statements presented in a human-readable format;
• design, implementation and maintenance of an internal control relevant for the application of RTS regarding ESEF.

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SC MONITOR SRL

Member of the profile professional bodies and authorized for the provision of services in

the field of financial audit and accounting expertise.

CIF 11270484 NO. ROC J18/431/1998

Tg-Jiu str. Tudor Vladimirescu, no. 17, Gorj, tel. [phone]; fax [phone]

Also, the Company's management is responsible for designing, implementing and maintaining internal controls that allow the current Reports to be drawn up, so that they are free of significant distortions due to fraud or error. Also, the management of the Company is responsible for ensuring that the supporting documents underlying the preparation of the Current Reports, as well as the evidence provided to the auditor, are complete, correct and justified.

Responsibilities of the auditor

Our reasonable assurance engagement was performed in accordance with the International Standards on Assurance Engagements, namely ISAE 3000 (revised) " International Standard on Assurance Engagements Other Than Audits or Reviews of Historical Financial Information " . These regulations require us to comply with the Code of Ethics and Independence Standards, plan and conduct the assurance engagement in order to obtain reasonable assurance about the Current Reports .

We apply International Standard for Quality Control 1 (" ISQC 1 ") and accordingly maintain a robust system of quality control, including policies and procedures documenting compliance with relevant ethical and professional standards and requirements in applicable legislation or regulations.

We comply with the independence and other ethical requirements of the International Code of Ethics for Professional Accountants (including the International Standards on Independence) issued by the International Ethical Standards Board for Accountants (the " IESBA Code" ), which sets out the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional conduct.

The procedures selected depend on the auditor's professional judgment and our understanding of the reported transactions included in the Current Reports and other circumstances of the engagement, as well as our consideration of areas where material misstatements may occur.

We have the responsibility to express an opinion on the extent to which the labeling of the financial statements complies with the RTS regarding ESEF, in all material respects, based on the evidence obtained. Our reasonable assurance engagement was performed in accordance with ISAE 3000 (revised) Assurance engagements other than audits or reviews of historical financial information (ISAE 3000) issued by the International Auditing and Assurance Standards Board.

A reasonable assurance engagement involves:

• obtaining an understanding of the labeling process and the ESEF RTS, including the internal control over the labeling process relevant to the mission;
• obtaining sufficient appropriate evidence to indicate the effectiveness of the operation of relevant controls over the labeling process when the assessment of the risks of material misstatement includes the premise that such internal controls are operating effectively or when procedures other than those of testing controls cannot provide sufficient appropriate evidence ;
• reconciliation of the labeled data with the dated audited financial statements of the ARTEGO SA entity;

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SC MONITOR SRL

Member of the profile professional bodies and authorized for the provision of services in

the field of financial audit and accounting expertise.

CIF 11270484 NO. ROC J18/431/1998

Tg-Jiu str. Tudor Vladimirescu, no. 17, Gorj, tel. [phone]; fax [phone]

• evaluation of the completeness (labeling/marking) of the financial statements of ARTEGO SA (using the iXBRL markup language);
• evaluation of the degree of adequacy of the iXBRL elements used by the ARTEGO SA entity, selected from the ESEF taxonomy and the creation of extension elements in case no corresponding element could be identified in the EFES taxonomy;
• evaluation of the use of anchors for extension elements.

We consider that the evidence obtained is sufficient and adequate to provide a basis for our opinion.

In our opinion, the financial statements included in the 2023 annual financial report identified under the name 254900CYS9MZXXGL4226-2023-12-31-ro

and 254900CYS9MZXXGL4226-2023-12-31-en for the financial year ended on December 31, 2023 are labeled (marked) from all significant points of view, in accordance with RTS regarding ESEF.

In this report, we will not express an audit opinion, a review conclusion or any other assurance conclusion regarding the financial statements. Our audit opinion regarding the financial statements of the ARTEGO SA entity for the financial year ended on December 31, 2023 is included in the independent auditor's report dated February 09, 2024.

Appendix

1. Current reports that are the subject of this reasonable assurance report

Date: 01.03.2024

Targu Jiu, Romania

In the name

SC MONITOR SRL

Tg-Jiu, Gorj.

Registered with the Chamber of Financial Auditors from Romania with number 1526/2021

Giubalca Andrei

registered at the Chamber of Financial Auditors

from Romania with number 3039/22.07.2009

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