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Financial results

These consolidated financial statements are prepared in accordance with International Financial Reporting Standards, as endorsed by the European Union, and are approved by the Management Board of ENEA S.A.

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

Consolidated statement of comprehensive income

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Consolidated statement of financial position

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

Consolidated statement of changes in equity

CONSOLIDATED STATEMENT OF CASH FLOWS

Consolidated statement of cash flows

General information

1. General information on the Parent

2. Group composition and consolidation rules

3. Management Board and Supervisory Board composition

4. Basis for preparing financial statements

5. Accounting rules (policy) and significant estimates and assumptions

6. Impact of new standards and interpretations, changes in accounting rules and data presentation

7. Functional currency and transactions in foreign currencies

Operating segments

Operating segments

Impairment of non-financial assets

Impairment of non-financial assets

Explanatory notes to the consolidated statement of comprehensive income

8. Revenue from sales

9. Operating costs

10. Other operating revenue and costs

11. Finance income and finance costs

13. Loss/profit per share

Explanatory notes to the consolidated statement of financial position

14. Property, plant and equipment

15. Intangible assets and goodwill

16. Right-of-use assets

17. Investment properties

18. Investments in associates and jointly controlled entities

19. CO2 emission allowances

20. Inventories

21. Energy origin certificates

22. Trade and other receivables

23. Group as finance or operating lessor / sublessor

23.1 Group as finance lessor / sublessor

23.2 . Group as operating lessor / sublessor

24. Assets and liabilities arising from contracts with customers

25. Cash and cash equivalents

27. Non-controlling interests

29. Capital management policy

30. Debt-related liabilities

31. Trade and other payables

32. Employee benefit liabilities

34. Accounting for subsidies and road lighting modernisation services

Financial instruments and financial risk management

35. Financial instruments and fair value

36. Debt financial assets at amortised cost

37. Hedge accounting

38. Financial risk management

38.1. Credit risk

38.2. Financial liquidity risk

38.3. Commodity risk

38.4. Currency risk

38.5. Interest rate risk

Other explanatory notes

39. Related-party transactions

40. Explanatory notes for the consolidated statement of cash flows

41. Concession agreements for provision of public services

43. Conditional liabilities, court proceedings and cases on-going before public administration organs

43.1. Sureties and guarantees

43.2. On-going proceedings in courts of general competence

43.3. Other court proceedings

43.4. Risk associated with legal status of properties used by the Group

43.5. Cases concerning 2012 non-balancing

43.6. Dispute concerning prices for origin certificates for energy from renewable sources and terminated agreements for the purchase of property rights arising under origin certificates for energy from renewable sources

44. Collateral on assets and other restrictions

45. Participation in nuclear power plant build program

47. Impact of COVID-19 pandemic

48. National Energy Security Agency

49. Political and economic situation in Ukraine

Responsible workplace management