These consolidated financial statements are prepared in accordance with International Financial Reporting Standards as endorsed by the European Union („EU IFRS”), and are approved by the Management Board of ENEA S.A.
EU IFRS cover standards and interpretations approved by the International Accounting Standards Board („IASB”) and the IFRS Interpretations Committee.
The Parent’s Management Board used its best knowledge as to the application of standards and interpretations as well as methods and rules for the measurement of items in ENEA Group’s consolidated financial statements in accordance with EU IFRS as at 31 December 2021. The presented tables and explanations are prepared with due diligence. These consolidated financial statements have been audited by a statutory auditor. The accounting rules are applied consistently across all of the presented periods unless stated otherwise.
These consolidated financial statements are prepared on a going concern basis for the foreseeable future. There are no circumstances such as would indicate a threat to the Group’s going concern.
These consolidated financial statements are prepared on an historic cost basis, except for financial instruments measured at fair value.