Statement

The Management Board of Polski Koncern Naftowy ORLEN S.A. (PKN ORLEN) confirms that the data included in its financial statements is prepared according to Polish accounting standards, in line with the Ministerial Decree, dated 16 October 2001, concerning the current and periodical information to be forwarded by issuers admitted to public trading (Official Gazette No. 139, item 1569).

The Management Board of PKN ORLEN confirms that, to the best of its knowledge, the financial data included in these statements is accurate and presented in accordance with the above mentioned regulations. The Company has not used any accounting procedures aimed at artificially improving the financial situation of the Company.

About PKN ORLEN S.A.

PKN ORLEN S.A. is one of the largest companies in Central & Eastern Europe, with listings on the Warsaw and London Stock Exchanges, and trading on the OTC market in the U.S.A. It is Poland's largest refiner of crude oil and marketer of world-class petroleum and related products. It has a substantial wholesale and retail distribution system that includes the largest network of service stations in Poland. It also has significant financial investments in the telecommunications sector in Poland.

The Management Board of Polski Koncern Naftowy ORLEN S.A.