ESG Report of the
ENEA Capital Group for 2020

9. Operating costs

Accounting rules

The Group presents costs using the comparative approach (costs by nature)

Costs have an impact on financial result to the extent that they apply to a given reporting period, thus ensuring that they are commensurate to revenue or other economic benefits.

Costs by nature

Year ended
31 December 2020 31 December 2019
Depreciation/amortisation (1 598 063) (1 548 268)
Employee benefit costs (1 963 108) (1 904 022)
– remuneration (1 448 846) (1 403 998)
– social insurance and other benefits (514 262) (500 024)
Use of materials and raw materials and value of goods and materials sold (3 643 315) (3 333 521)
– use of materials and energy (3 223 367) (3 211 245)
– value of goods and materials sold (419 948) (122 276)
Value of purchased electricity and gas for sales purposes (7 514 300) (6 090 506)
Third-party services (1 386 312) (1 372 953)
– transmission services (472 104) (447 154)
– other third-party services (914 208) (925 799)
Taxes and fees (443 407) (414 439)
Total (16 548 505) (14 663 709)

Employee benefit costs

Year ended
31 December 2020 31 December 2019
Wage costs (1 448 846) (1 403 998)
– present wages (1 352 972) (1 293 333)
– longevity bonuses (41 570) (65 351)
– retirement and disability severance payments (10 104) (7 042)
– other (44 200) (38 272)
Cost of social insurance and other benefits (514 262) (500 024)
– social security contributions ZUS (285 665) (271 603)
– contributions to Company Social Benefit Fund (ZFŚS) (59 076) (49 996)
– other social benefits (97 508) (102 443)
– other post-employment benefits (1 568) (2 651)
– other (70 445) (73 331)
Total (1 963 108) (1 904 022)

 

The costs of longevity awards and retirement/disability severance payments as presented in the above note are actual costs.

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