Warsaw, 23 March 2022
Opinion of the Supervisory Board of ENEA S.A. concerning the report on ENEA Capital
Group’s operations and its consolidated financial statements as for their conformity with
accounting records and documents and with the actual situation
(prepared
in
accordance
with
§
71
item
1(12)
of
Regulation
of
the
Finance
Minister
of
29
March
2018
on
current
and
periodic
information
provided
by
issuers
of
securities
and
on
conditions
under
which
information
required
by
legal
regulations
of
a
non-member state may be recognised as equivalent)
The
Supervisory
Board
of
ENEA
S.A.
(“the
Company”,
“the
Issuer”)
hereby
declares
that
acting
pursuant
to
Article
382
§
3
in
conjunction
with
Article
395
§
5
of
the
Commercial
Company
Code,
it
has
reviewed:
•
the
consolidated
financial
statements
of
ENEA
Capital
Group
for
the
year
2021,
including:
a)
consolidated
statement
of
financial
position
showing
as
at
31
December
2021
a
balance
sheet
amount
of
assets
and
liabilities
equal
to
PLN
34,627,647
thousand
(thirty-four
billion
six
hundred
twenty-seven million six hundred and forty-seven thousand zloty),
b)
consolidated
comprehensive
income
statement
showing
as
at
31
December
2021
the
total
net
comprehensive
income
of
PLN
2,083,741
thousand
(two
billion
eighty-three
million
seven
hundred
and
forty-one
thousand
zloty)
with
a
net
profit
of
PLN
1,786,470
thousand
(one
billion
seven
hundred
eighty-six million four hundred and seventy thousand zloty),
c)
consolidated
statement
of
changes
in
equity
demonstrating
an
increase
in
equity
as
at
31
December
2021
by
PLN
2,083,655
thousand
(two
billion
eighty-three
million
six
hundred
and
fifty-five
thousand
zloty),
d)
consolidated
cash
flow
statement
demonstrating
as
at
31
December
2021
a
decrease
in
net
cash
by
PLN
2,211,999
thousand
(two
billion
two
hundred
and
eleven
million
nine
hundred
ninety-nine
thousand zloty),
•
the
report
on
ENEA
Capital
Group’s
operations
in
the
financial
year
2021
(prepared
together
with
the
report
on
the
Issuer’s
operations
in
the
form
of
a
single
document),
with
view
to
their
conformity with the accounting records and documents and with the actual situation.
Based on the analysis of:
a)
the
contents
of
the
aforementioned
statements
and
reports
submitted
by
the
Company’s
Management Board,
b)
accounting
documents
and
records
and
information
provided
by
the
Company’s
Management
Board,