Warsaw, 23 March 2022
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 2021, including:
a)
standalone
statement
of
financial
position
showing
as
at
31
December
2021
a
balance
sheet
amount
of
assets
and
liabilities
equal
to
PLN
20,438,185
thousand
(twenty
billion
four
hundred
thirty
eight
million one hundred eighty five thousand zloty),
b)
standalone
comprehensive
income
statement
showing
as
at
31
December
2021
the
total
net
comprehensive
income
of
PLN
676,273
thousand
(six
hundred
seventy
six
million
two
hundred
seventy
three
thousand
zloty)
with
a
net
profit
of
PLN
460,409
thousand
(four
hundred
and
sixty
million
four
hundred and nine thousand zloty),
c)
standalone
statement
of
changes
in
equity
demonstrating
an
increase
in
equity
as
at
31
December
2021
by
PLN
676,273
thousand
(six
hundred
seventy
six
million
two
hundred
seventy
three
thousand
zloty),
d)
standalone
cash
flow
statement
demonstrating
as
at
31
December
2021
a
decrease
in
net
cash
by
PLN 477,864 thousand (four hundred seventy seven million eight hundred sixty four thousand zloty),
•
the
report
on
the
Issuer’s
operations
in
the
financial
year
2021
(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,