ESG Report of the
ENEA Capital Group for 2020

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As at
Note 31 December 2020 31 December 2019
ASSETS
Non-current assets
Property, plant and equipment 14 18 903 722 21 470 804
Right-of-use assets 16 730 078 719 948
Intangible assets 15 359 365 379 024
Investment properties 17 21 239 23 109
Investments in associates and jointly controlled entities 18 133 647 373 016
Deferred income tax assets 12 1 296 061 569 369
Financial assets measured at fair value 35 97 957 40 172
Debt financial assets at amortised cost 36 48 649
Trade and other receivables 22 72 381 20 862
Costs related to the conclusion of agreements 11 256 12 749
Finance lease and sublease receivables 23.1 513 319
Funds in the Mine Decommissioning Fund 141 591 133 998
Total non-current assets 21 767 810 23 792 019
Current assets
CO2 emission allowances 19 2 529 059 1 375 128
Inventories 20 1 129 975 1 376 295
Trade and other receivables 22 2 132 191 2 123 567
Costs related to the conclusion of agreements 13 428 12 646
Assets arising from contracts with customers 24 322 446 330 447
Finance lease and sublease receivables 23.1 975 950
Current income tax receivables 10 470 59 746
Financial assets measured at fair value 35 41 894 7 056
Debt financial assets at amortised cost 36 61 3 576
Other short-term investments 477
Cash and cash equivalents 25 1 941 554 3 761 947
Total current assets 8 122 053 9 051 835
TOTAL ASSETS 29 889 863 32 843 854
As at
Note 31 December 2020 31 December 2019
EQUITY AND LIABILITIES
Equity
Equity attributable to shareholders of the parent
Share capital 588 018 588 018
Share premium 3 632 464 3 632 464
Revaluation reserve – measurement of financial instruments (16 295) (16 295)
Revaluation reserve – measurement of hedging instruments (105 534) (17 356)
Retained earnings 7 938 162 10 268 882
Total equity attributable to shareholders of the parent 12 036 815 14 455 713
Non-controlling interests 27 1 057 538 1 024 058
Total equity 26 13 094 353 15 479 771
LIABILITIES
Non-current liabilities
Credit facilities, loans and debt securities 30 6 607 756 7 803 113
Trade and other payables 31 132 793 119 775
Liabilities arising from contracts with customers 24 10 833 5 023
Lease liabilities 30 529 140 504 324
Accounting for subsidies and road lighting modernisation services 34 261 162 227 413
Deferred income tax provision 12 445 094 413 392
Employee benefit liabilities 32 1 097 643 983 818
Financial liabilities measured at fair value 35 75 131 24 496
Provisions for other liabilities and other charges 33 849 990 774 065
Total non-current liabilities 10 009 542 10 855 419
Current liabilities
Credit facilities, loans and debt securities 30 1 224 061 2 102 911
Trade and other payables 31 2 037 926 1 913 440
Liabilities arising from contracts with customers 24 246 629 110 678
Lease liabilities 30 25 172 27 939
Accounting for subsidies and road lighting modernisation services 34 13 308 12 804
Current income tax liabilities 73 500 121 703
Employee benefit liabilities 32 497 483 466 082
Liabilities concerning the equivalent for rights to free purchase of shares 281 281
Financial liabilities measured at fair value 35 70 987 36 438
Provisions for other liabilities and other charges 33 2 596 621 1 716 388
Total current liabilities 6 785 968 6 508 664
Total liabilities 16 795 510 17 364 083
TOTAL EQUITY AND LIABILITIES 29 889 863 32 843 854

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