ESG Report of the ENEA Capital Group for 2020
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 FINANCIAL POSITION
SKONSOLIDOWANE SPRAWOZDANIE ZE ZMIAN W KAPITALE WŁASNYM
CONSOLIDATED STATEMENT OF CASH FLOWS
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
Impairment of non-financial assets
8. Revenue from sales
9. Operating costs
10. Other operating revenue and costs
11. Finance income and finance costs
12. Tax
13. Loss/profit per share
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. Grupa jako leasingodawca / subleasingodawca operacyjny
24. Assets and liabilities arising from contracts with customers
25. Cash and cash equivalents
26. Equity
27. Non-controlling interests
28. Dividends
29. Capital management policy
30. Debt-related liabilities
31. Trade and other payables
32. Employee benefit liabilities
33. Provisions
34. Accounting for subsidies and road lighting modernisation services
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
39. Related-party transactions
40. Explanatory notes for the consolidated statement of cash flows
41. Concession agreements for provision of public services
42. Employment
43. Conditional liabilities, court proceedings and cases on-going before public administration organs
43.1. Impact of tariff for electricity for tariff G customers
43.2. Sureties and guarantees
43.3. On-going proceedings in courts of general competence
43.4. Other court proceedings
43.5. Risk associated with legal status of properties used by the Group
43.6. Cases concerning 2012 non-balancing
43.7. 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
46. Tax group
47. Impact of COVID-19 pandemic