ESG Report of the
ENEA Capital Group for 2021

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21. Energy origin certificates

Accounting rules

Accounting rules are presented in note Inventory (note 20). 

Significant judgements and estimates

Significant judgements and estimates are presented in note Inventory (note 20).

Energy origin certificates

As at

31 December 2021 31 December 2020
Net value at 1 January 345 776 430 571
Internal manufacture 421 439 282 693
Purchase 73 498 130 752
Depreciation (391 371) (491 718)
Sale (32 466) (7 788)
Change in impairment (739) 1 266
Net value at 31 December 416 137 345 776

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