o
5.1. Construction, extension and operation of water collection, treatment and supply systems
o
5.3. Construction, extension and operation of waste water collection and treatment
o
6.2. Freight rail transport
o
6.5. Transport by motorbikes, passenger cars and commercial vehicles
o
7.2. Renovation of existing buildings
o
7.3. Installation, maintenance and repair of energy efficiency equipment
o
7.7. Acquisition and ownership of buildings
−
Taxonomy-aligned turnover is derived from the following activities:
o
4.1. Electricity generation using solar photovoltaic technology
o
4.3. Electricity generation from wind power
o
4.5. Electricity generation from hydropower
o
4.8. Electricity generation from bioenergy
o
4.9. Transmission and distribution of electricity
o
7.4. Installation, maintenance and repair of electric vehicle charging stations in buildings (and in car parks near buildings)
−
The
most
important
Taxonomy-aligned
activity
is
activity
4.9.
Transmission
and
distribution
of
electricity,
which
accounts
for
96%
of
the
numerator
of
the
turnover
KPI.
ENEA
Operator
,
having
carried
out
a
comprehensive
analysis,
determined
Taxonomy
alignment
of
revenue
from
licensed
activities,
i.e.
sales
of
distribution
services
to
end
users
and
revenue
from
grid
connection
fees.
These
are
revenues
originating
from
the
grid
assets
held
and
are
recognized
for
the
most
part
under
IFRS
15,
where
the
main
groups
of
contracts
are
contracts
for
distribution
services.
In
these
contracts,
the
service
is
provided
on
a
continuous
basis
and
the
amount
of
turnover
depends
on
the
amount
of
distribution
fees
calculated
in
accordance
with
the
DSO’s
tariff.
ENEA
Serwis
makes
a
certain
small
contribution
to
this
amount,
as
it
is
engaged
in
the
execution
of
high,
medium
and
low-voltage
electricity networks or maintenance services on existing, active electricity networks and equipment.
−
Another
significant
activity,
accounting
for
3%
of
the
numerator
of
the
turnover
KPI,
is
activity
4.8.
Electricity
generation
from
bioenergy.
ENEA
Elektrownia
Połaniec,
following
a
comprehensive
analysis,
determined
Taxonomy
alignment
of
revenue
from
activities
related
to
the
operation
of
the
Green
Unit
at
the
Połaniec
Power
Plant.
Given
that
the
activities
related
to
the
Green
Unit
consist
of
the
electricity
generation
and
sales
to
wholesale
and
other
customers,
including
Regulatory
System
Services,
revenues in this respect were also recognized in accordance with IFRS 15.
−
The denominator of the turnover ratio is PLN 30,118 million.
Capital expenditures (CapEx)
−
An
analysis
of
all
capital
expenditures
(CapEx)
shows
that
Taxonomy-eligible
but
not
Taxonomy-aligned
expenditures
represent
4.69%
(PLN
124
million),
while
Taxonomy-aligned
CapEx
represent
54.54%
(PLN
1,439
million)
of
the
Group's
total
CapEx
in
FY
2022.
Accordingly,
Taxonomy
non-eligible
CapEx
represent
40.77%
(PLN
1,076
million)
of
the
Group’s
total
CapEx
in
FY
2022.
−
Taxonomy-eligible but not Taxonomy-aligned Capital expenditures (CapEx) are incurred in the following activities:
o
3.1. Manufacture of renewable energy technologies
o
3.5. Manufacture of energy efficiency equipment for buildings
o
4.8. Electricity generation from bioenergy
o
4.10. Storage of electricity
o
4.15. District heating/cooling distribution
o
4.29. Electricity generation from fossil gaseous fuels
o
5.2. Renewal of water collection, treatment and supply systems
o
6.5. Transport by motorbikes, passenger cars and commercial vehicles
o
6.6. Road freight transport services
o
7.1. Construction of new buildings
o
7.2. Renovation of existing buildings
o
7.3. Installation, maintenance and repair of energy efficiency equipment
o
7.7. Acquisition and ownership of buildings
o
9.2. Research, development and innovation for direct air capture of CO
₂
−
Taxonomy-aligned capital expenditures (CapEx) are incurred in the following activities:
o
3.1. Manufacture of renewable energy technologies
o
4.1. Electricity generation using solar photovoltaic technology
o
4.3. Electricity generation from wind power
o
4.5. Electricity generation from hydropower
o
4.8. Electricity generation from bioenergy
o
4.9. Transmission and distribution of electricity
o
7.2. Renovation of existing buildings
o
7.3. Installation, maintenance and repair of energy efficiency equipment
o
7.4. Installation, maintenance and repair of electric vehicle charging stations in buildings (and in car parks near buildings)