Poznań, 25.03.2021
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 of the Polish Commercial Companies Code, it has reviewed:
•
the
consolidated
financial
statements
of
ENEA
Capital
Group
for
the
year
2020,
including:
a)
consolidated
statement
of
financial
position
showing
as
at
31
December
2020
a
balance
sheet
amount
of
assets
and
liabilities
equal
to
PLN
29,889,863
thousand
(twenty-nine
billion
eight
hundred
eighty-nine million eight hundred and sixty-three thousand zloty),
b)
consolidated
comprehensive
income
statement
showing
as
at
31
December
2020
the
total
net
comprehensive
income
of
PLN
-2,385,418
thousand
(minus
two
billion
three
hundred
eighty-five
million
four
hundred
and
eighteen
zloty)
with
a
net
loss
of
PLN
2,234,337
thousand
(two
billion
two
hundred thirty-four million three hundred and thirty-seven thousand zloty),
c)
consolidated
statement
of
changes
in
equity
demonstrating
an
increase
in
equity
as
at
31
December
2020
by
PLN
2,385,418
thousand
(two
billion
three
hundred
eighty-five
million
four
hundred
and
eighteen thousand zloty),
d)
consolidated
cash
flow
statement
demonstrating
as
at
31
December
2020
a
decrease
in
net
cash
by
PLN
1,820,393
thousand
(one
billion
eight
hundred
twenty
million
three
hundred
and
ninety-three
thousand zloty),
•
the
report
on
ENEA
Capital
Group’s
operations
in
the
financial
year
2020
(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,