Enea S.A. — Environmental & Social Information 2018

May 18, 2018

Report of ENEA S.A. on representation expenses, expenditure on legal services, marketing services, public relations and social communication services, as well as advisory services related to management for the year ended 31 December 2017

ENEA S.A. ul. Górecka 1 60-201 Poznań

District Court for Poznan-Nowe Miasto and Wilda in Poznan, VIII Commercial Division of the National Court Register KRS: 0000012483, Share capital: PLN 441,442,578 fully paid in

Pursuant to § 11 section 4 of the Statute of ENEA S.A. in connection with Article 17 section 6 of the Act of 16 December 2016 on principles of state assets management (Journal of Laws 2016, item 2259, as amended), the Management Board of ENEA S.A. presents the Report of ENEA S.A. on representation expenses, expenditure on legal services, marketing services, public relations and social communication services, as well as advisory services related to management for the year ended 31 December 2017, along with an opinion of the Supervisory Board of ENEA S.A.

1. Expenditure of ENEA S.A. on legal services

Expenditure on legal services includes both expenditure on external legal services related to support of day-to-day legal services in the scope of the company's operating activity and comprehensive counselling in strategic projects, as well as costs of legal representation and counselling related to it.

2. Representation expenses, expenditure on marketing, public relations and social communication services of ENEA S.A.

2017 FINANCIAL YEAR	NET AMOUNT [PLN thousand]
REPRESENTATION EXPENSES, EXPENDITURE ON MARKETING, PUBLIC RELATIONS AND SOCIAL COMMUNICATION SERVICES	24,717.25

Representation expenses concerned, among others, activities related to building relations with business customers of ENEA S.A.

Expenditure on marketing services included in particular brand promotion, sponsorship activities, organisation of promotional events, media purchase, development and maintenance of promotional carriers and production of advertising materials, as well as communication of the product offer of ENEA S.A.

The implementation of activities in the area of sponsoring services was aimed at building a positive image of the ENEA brand, strengthening relations with the brand, building brand recognition and supporting commercial activities.

The implemented public relations and social communication activities built a positive image of the ENEA brand. In 2017, they focused primarily on building good relations with the media and other stakeholder groups and on building a positive image of the ENEA Group and the expert image of its representatives during industry events, such as congresses and conferences.

Expenditure in the area of Corporate Social Responsibility were allocated in particular to the organisation of social actions, shaping the positive image of the ENEA Group as a socially engaged entity responsible for the environment in which it operates. In addition, public communication focused on building and maintaining proper relations with ENEA Group's stakeholders, including, among others, reporting on sustainable development.

2017 FINANCIAL YEAR	NET AMOUNT [PLN thousand]
EXPENDITURE ON ADVISORY SERVICES RELATED TO MANAGEMENT	4,456.33

3. Expenditure of ENEA S.A. on advisory services related to management

Advisory services related to management includes services provided by professional external entities providing advisory services supporting the implementation of specific strategic projects in ENEA S.A. These services include professional financial consultancy, audit or HR consultancy, project and process management, or enterprise management.

4. Summary

The table below contains a summary of all amounts incurred by ENEA S.A. in 2017 for representation expenses, expenditure on legal services, marketing services, services in the scope of public relations and social communication, as well as advisory services related to management:

TYPE	NET AMOUNT [PLN thousand]
Expenditure on legal services	3,595.79
Representation expenses, expenditure on marketing, public relations and social communication services	24,717.25
Expenditure on advisory services related to management	4,456.33
TOTAL	32,769.37

This report was drawn up on 8 May 2018.

Mirosław Kowalik Piotr Adamczak

…………………………………... ……………………………………

President of the Management Board Member of the Management Board for Commercial Affairs

……………………………………. …………………………………… Piotr Olejniczak Zbigniew Piętka

for Financial Affairs for Corporate Affairs

Member of the Management Board Member of the Management Board