Pursuant to the § 29 of the Regulations of the Warsaw Stock Exchange S.A. ComArch S.A.'s Management Board hereby submits the following declaration of ComArch S.A. regarding the acceptance of the corporate governance principles in the company.

This declaration (60,6kB) is an addendum to the annual financial statement of ComArch S.A which was made public on 5 April 2006. The scope of the implementation of the "Best Practices in Public Companies" in ComArch S.A., which was made public on 30 June 2005, in current report no. 28/2005, doesn't change.