Poznań, 25.03.2021
Opinion of the Supervisory Board of ENEA S.A. concerning the report on the Issuer’s
operations and its financial statements as for their conformity with accounting records and
documents and with the actual situation
(prepared in accordance with § 70 item 1(14) 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 of the Polish Commercial Companies Code, it has reviewed:
•
the Company’s financial statements for the year 2020, including:
a)
non-consolidated
statement
of
financial
position
showing
as
at
31
December
2020
a
balance
sheet
amount
of
assets
and
liabilities
equal
to
PLN
19,494,521
thousand
(nineteen
billion
four
hundred
ninety-four million five hundred and twenty-one thousand zloty),
b) non-consolidated comprehensive income statement showing as at 31 December 2020 the total net
comprehensive
income
of
PLN
-3,446,707
thousand
(minus
three
billion
four
hundred
fourty-six
million
seven
hundred
and
seven
thousand
zloty)
with
a
net
loss
of
PLN
3,356,750
thousand
(three
billion
three hundred fifty-six million seven hundred and fifty thousand zloty),
c)
non-consolidated
statement
of
changes
in
equity
demonstrating
an
increase
in
equity
as
at
31
December
2020
by
PLN
3,446,707
thousand
(three
billion
four
hundred
forty-six
million
seven
hundred
and seven thousand zloty),
d)
non-consolidated
cash
flow
statement
demonstrating
as
at
31
December
2020
a
decrease
in
net
cash
by
PLN
2,337,517
thousand
(2
billion
three
hundred
thirty-seven
million
five
hundred
and
seventeen thousand zloty),
•
the
report
on
the
Issuer’s
operations
in
the
financial
year
2020
(prepared
together
with
the
report
on
operations
of
ENEA
Capital
Group
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, c) the results of additional checks carried out in selected financial and operational areas,
d) the results of meetings with representatives of the audit firm, including the key statutory auditor,