ESG Report of the
ENEA Capital Group for 2020

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 2020 31 December 2019
Net value at 1 January 430 571 516 133
Internal manufacture 282 693 263 460
Purchase 130 752 109 101
Amortisation (491 718) (426 905)
Sale (7 788) (24 529)
Change in impairment 1 266 (6 110)
Other changes (579)
Net value at 31 December 345 776 430 571

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