Warsaw, 22 March 2023
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 in conjunction with Article 395 § 5 of the Commercial Company Code, it has reviewed:
•
the Company’s financial statements for the year 2022, including:
a)
standalone
statement
of
financial
position
showing
as
at
31
December
2022
a
balance
sheet
amount
of
assets
and
liabilities
equal
to
PLN
21,548,951
thousand
(twenty-one
billion
five
hundred
forty-eight
million
nine hundred and fifty-one thousand zloty),
b)
standalone
comprehensive
income
statement
showing
as
at
31
December
2022
the
total
net
comprehensive
income
of
PLN
2,522,840
thousand
(two
billion
five
hundred
twenty-two
million
eight
hundred
and
forty
zloty)
with
a
net
profit
of
PLN
2,448,024
thousand
(two
billion
four
hundred
forty-eight
million
and
twenty-four zloty),
c)
standalone
statement
of
changes
in
equity
demonstrating
an
increase
in
equity
as
at
31
December
2022
by
PLN 3,267,014 thousand (three billion two hundred sixty-seven million and fourteen zloty),
d)
standalone
cash
flow
statement
demonstrating
as
at
31
December
2022
a
decrease
in
net
cash
by
PLN
488,500 thousand (four hundred eighty-eight million five hundred zloty),
•
the
report
on
the
Issuer’s
operations
in
the
financial
year
2022
(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,
e)
information
from
the
Audit
Committee
on
the
course,
results
and
relevance
of
the
audit
for
the
reliability
of
financial
reporting
in
the
Company
and
the
role
of
the
Committee
in
the
process
of
auditing
the
financial
statements, it has assessed positively the aforesaid statements and reports,