Enea S.A. — Audit Report / Information 2021

Sep 16, 2021

Independent registered auditor's report on the review of the condensed separate interim financial statements

To the Shareholders and the Supervisory Board of ENEA S.A.

Introduction

We have reviewed the accompanying condensed separate interim financial statements of ENEA S.A (hereinafter called the Company), with its registered office in Poznan at Gorecka 1 Street, comprising the separate statement of financial position as at 30 June 2021 and the separate statement of comprehensive income, the separate statement of changes in equity and the separate statement of cash flows for the period from 1 January to 30 June 2021 and additional information and explanations.

Management is responsible for the preparation and presentation of these condensed separate interim financial statements in accordance with the International Accounting Standard 34 Interim Financial Reporting as adopted by the European Union. Our responsibility is to express a conclusion on these condensed separate interim financial statements based on our review.

Scope of review

We conducted our review in accordance with the International Standard on Review Engagements 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity as adopted by the National Council of Certified Auditors as the National Standard on Review Engagements 2410. A review of condensed separate interim financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures.

A review is substantially less in scope than an audit conducted in accordance with National Standards on Auditing. Consequently, it does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying condensed separate interim financial statements have not been prepared, in all material respects, in accordance with the International Accounting Standard 34 Interim Financial Reporting as adopted by the European Union.

PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k., pl. Andersa 7, 61-894 Poznań, Polska, T: +48 (61) 851 1500, F: +48 (61) 851 1501, www.pwc.com

PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k., wpisana jest do Krajowego Rejestru Sądowego prowadzonego przez Sąd Rejonowy dla m. st. Warszawy, pod numerem KRS 0000750050, NIP 526-021-02-28. Siedzibą Spółki jest Warszawa, ul. Polna 11.

Conducting the review on behalf of PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k., a company entered on the list of Registered Audit Companies with the number 144:

Borys Malinowski Registered Auditor No. 12798

Poznan, 16 September 2021

Translation note:

This version of our report is a translation from the original, which was prepared in Polish language. All possible care has been taken to ensure that the translation is an accurate representation of the original. However, in all matters of interpretation of information, views or opinions, the original language version of our report takes precedence over this translation.