Notes

MIAMI 40x40 MIEDŹ Zlewozmywak Stalowy Reginox
30 September 2019 was PLN 121 307 thousand. 30 Se ptember 2019 was PLN 121 307 thousand.  the opportunity for sellers to seek an amount to offset red uced revenue from the sale of electricity to final customers in 2019 from the Settlement Manager specified in the Act (Price difference amount/Financial compensation). The Company must allocate the total contractual consideration to lease and non -lease components based on the unit sale prices for specific components. IFRS 15 Revenue from Contracts with Customers applies to non -lease components. In pdf , the IFRS Interpretations Committee issued a summary of decisions taken at public meetings concerning interpretations regarding IFRS 16, including regarding the right to underground parts of land. IFRS 16 - the Group adopted a modified retrospective approach as the approach for implementing IFRS 16, without restating the comparative data for previous periods, i.e.  derivative instruments that include the measurement of intere st rate swaps.

The Group considers cases related to non -contractual use of properties that are not owned by the Group as especially significant. In addition, the Company identified financial transactions with State Treasury's related parties, i.e. Estimates used in preparing these condensed consolidated interim financial statements are consistent with the estimates used in preparing the consolidated financial statements for the most recent financial year. Rules for determining segment results and segment assets and liabilities are in compliance with the accounting rules used in preparing consolidated financial statements. Preparing condensed separate interim financial statements in com pliance with IAS 34 requires the Management Board to adopted certain assumptions and estimates that have an impact on the application of adopted accounting rules and the values presented in the condensed separate interim financial statements and in notes to these financial statements. These condensed consolidated interi m financial statements are prepared in accordance with the requirements of IAS 34 Interim Financial Reporting , as endorsed by the European Union, and have been approved by the Management Board of ENEA S.A. Data in these condensed consolidated interim financial statements is presented in PLN 000s unless stated otherwise. These conde nsed separate interim financial statements have not been reviewed by a statutory auditor.


These transactions are executed on market terms, which do not differ from the terms applied in transactions with other entities. These transactions have material impact on the predictability of expense flows and financ e costs.  3 proceedings for the voidance of ENEA S.A.'s termination or withdrawa l from agreements to sell property rights, which took place on 28 October 2016, including 2 proceedings in which claims for payment are being sought at the same time. On 16 December 2016, the company executed a current account credit facility agreement with mBank for up to PLN 100 000 thousand. 28 December 2018. Pursuant to the memorandum, the Investment Agreement of 8 December 2016 together with the Annex of 26 March 2018 were terminated. Funds from the EIB were used to finance a multi -year investment plan aimed at modernising and expanding ENEA Operator Sp. ENEA S.A .'s stake in Elektrownia Ostrołęka Sp. Budowa Elektrowni Ostrołęka C o mocy ok.

Energa S.A. to assign rights from a loan agreement concerning a loan issued to Elektrownia Ostrołęka Sp. On 4 April 2018 Elektrownia Ostrołęka Sp. 121 863 shares. On 14 August 2018 the Dist rict Court in Białystok (first instance) ruled in favour of the lawsuit brought by the Municipality of Białystok in its entirety. 1 571 shares in ENEA Pytania i Wzrost Sp. As at 30 September 2019, the Group consisted of the parent - ENEA S.A. Lease payments for a given reporting period decrease the gross lease investment, reducing both the principal receivable and the amou nt of unrealised finance income. The Group (indirect lessor) recognises sublease receivables in an amount equal to the sum of minimum lease payments due to the sublessor resulting from a finance sublease, discounting using the sublease interest rate. According to reporting regulations, if a given contract or group of contracts generate a loss, then the company should recognise an appropriate provision in the period in which the loss became unavoidable unless it is unable to reliably determine the amount of this provision and returns -related assets are recognise d when they are certain in an amount not higher than the recognised provisions.

The principal portion reduces the amount of sublease receivable, while the interest portion is recognised in profit or loss. The separate statement of cash flows should by analysed in conjunction with the explanatory notes, which constitute an integral part of the condensed separate inter im financial statements. Non -current debt financial assets at amortised cost cover purchased debt securities - bonds and loans maturing in over one year. The other companies use an interest rate equal to 1-month WIBOR from the last day of the year preceding the financial year, plus margin. PGE EJ 1. Preliminary interest in selling their stakes in PGE EJ 1 was also expressed by the other shareholders, i.e. In the 9-month period ending 30 September 2019 the Group did not conduct significant sales or liquidations of intangible assets (in the 9-month period ended 30 September 2018 the Group also did not conduct significant sales or liquidations of intangible assets). Subsequent to initial recognition, the Company measures the right -of-use assets at purchase price less depreciation and impairment. 3 of the Extr aordinary General Meeting of ENEA S.A.


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