Microsoft Word - SF.Grupa_POLSA_Spraw Ozdanie_Skonsolidowa Ne_2021 PLvfinal_ENG.docx.pdf

This document presents the consolidated financial statements of Polenergia S.A. Group, including a detailed report from the independent auditor, for the year ended 31 December 2021. Key components and findings are summarized below:

Contents:

1. Consolidated Balance Sheet: Outlines the Group's assets, liabilities, and equity as of 31 December 2021.
2. Consolidated Profit and Loss Account: Details the Group's revenue, expenses, and net profit for the year.
3. Consolidated Statement of Changes in Equity: Shows changes in shareholders' equity over the reporting period.
4. Consolidated Statement of Cash Flows: Illustrates the sources and uses of cash during the year.
5. General Information: Provides context and important notes regarding the financial statements.
6. Going Concern Assumption: Discusses the assumption that the Group is a going concern.
7. Organizational Structure: Describes the Group's organizational structure.
8. Accounting Principles: Outlines the accounting policies and principles applied in preparing these statements.
9-34. Additional Notes: Covers various topics such as abandoned businesses, adjusted financial metrics, operating segments, earnings per share, fixed assets, intangible assets, goodwill impairment, long-term financial assets, capital expenditure, sales revenues, cost allocation, financial income and expenses, cash flows, risk management, capital management, associate transactions, stranded costs, employment, and remuneration.

Key Highlights:

- The Group's consolidated net profit for the year was PLN [amount].
- Key operating segments include [list of segments].
- Significant changes in assets and liabilities are detailed in the reconciliation of cash flow statements.
- The independent auditor has expressed an unqualified opinion on the financial statements.