Warsaw, 22 March 2023
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 2022, including:
a)
consolidated
statement
of
financial
position
showing
as
at
31
December
2022
a
balance
sheet
amount
of
assets
and
liabilities
equal
to
PLN
37,434,972
thousand
(thirty-seven
billion
four
hundred
thirty-four
million
nine
hundred
and seventy-two thousand zloty),
b)
consolidated
comprehensive
income
statement
showing
as
at
31
December
2022
the
total
net
comprehensive
income
of
PLN
203 353
thousand
(two
hundred
three
million
three
hundred
and
fifty-three
thousand
zloty)
with
a net profit of PLN 118 920 thousand (one hundred eighteen million nine hundred and twenty thousand zloty),
c)
consolidated
statement
of
changes
in
equity
demonstrating
an
increase
in
equity
as
at
31
December
2022
by
PLN 944 211 thousand (nine hundred forty-four million two hundred and eleven thousand zloty),
d)
consolidated
cash
flow
statement
demonstrating
as
at
31
December
2022
a
decrease
in
net
cash
by
PLN
2 589
837 thousand (two billion five hundred eighty-nine million eight hundred and thirty-seven zloty),
•
the
report
on
ENEA
Capital
Group’s
operations
in
the
financial
year
2022
(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,
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,