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Galp Energia

Annual Report Feb 22, 2021

1908_iss_2021-02-22_d5ec44f5-597b-4864-84aa-85f84ead214f.pdf

Annual Report

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RESULTS 4 th QUARTER & FULL YEAR 2020

22 FEBRUARY 2021 UNAUDITED

Cautionary Statement

This document may include forward-looking statements, including, without limitation, regarding future results, namely cash flows, dividends, and shareholder returns; liquidity; capital and operating expenditures; performance levels, operational or environmental goals, targets or commitments and project plans, timing, and outcomes; production rates; developments of Galp's markets; and impacts of the COVID-19 pandemic on Galp's businesses and results; any of which may significantly differ depending on a number of factors, including supply and demand for oil, gas, petroleum products, power and other market factors affecting them; the outcome of government policies and actions, including actions taken to address COVID-19 and to maintain the functioning of national and international economies and markets; the impacts of the COVID-19 pandemic on people and economies; the impact of Galp's actions to protect the health and safety of its employees, customers, suppliers and communities; actions of Galp's competitors and commercial counterparties; the ability to access short- and long-term debt markets on a timely and affordable basis; the actions of consumers; other legal and political factors, including changes in law and regulations and obtaining necessary permits; unexpected operating events or technical difficulties; the outcome of commercial negotiations, including negotiations with governments and private entities; and other factors discussed in Galp's Management Report & Accounts filed with the Portuguese Securities Market Commission (CMVM) for the year ended December 31, 2019 and available on our website at galp.com. This document may also contain statements regarding the perspectives, objectives, and goals of Galp, including with respect to energy transition, carbon intensity reduction or carbon neutrality. An ambition expresses an outcome desired or intended by Galp, it being specified that the means to be deployed may not depend solely on Galp. All statements other than statements of historical facts are, or may be deemed to be, forward-looking statements. Forward-looking statements express future expectations that are based on management's expectations and assumptions as of the date they are disclosed and involve known and unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in such those statements. Forwardlooking statements include, among other things, statements concerning the potential exposure of Galp to market risks and statements expressing management's expectations, beliefs, estimates, forecasts, projections, and assumptions. These forward-looking statements may generally be identified by the use of the future or conditional tense or the use of terms and phrases such as "aim", "ambition", "anticipate", "believe", "consider", "could", "envision", "estimate", "expect", "goals", "intend", "may'', "objectives", "outlook", "plan", "probably", "project", "risks", "schedule", "seek", "should", "target", "think", "will" or the negative of these terms and similar terminology.

Financial information by business segment is reported in accordance with the Galp's management reporting policies and shows internal segment information that is used to manage and measure the Group's performance. In addition to IFRS measures, certain alternative performance measures are presented, such as performance measures adjusted for special items (adjusted earnings before interest, taxes, depreciation and amortisation, adjusted earnings before interest and taxes, and adjusted net income), return on equity (ROE), return on average capital employed (ROACE), gearing ratio, cash flow from operations and free cash flow. These indicators are meant to facilitate the analysis of the financial performance of Galp and comparison of results and cash flow among periods. In addition, the results are also measured in accordance with the replacement cost method, adjusted for special items. This method is used to assess the performance of each business segment and facilitate the comparability of the segments' performance with those of its competitors. This document also contains non-financial performance indicators, including a carbon intensity indicator for energy products sold by Galp, that measures the amount of greenhouse gas emissions of those products, from their production to their end use, per unit of energy delivered. This indicator covers the direct GHG emissions of production and processing facilities (scope 1) and their indirect emissions associated with energy purchased (scope 2), as well as the emissions associated with the use of products by Galp's costumers (scope 3). The same emissions are considered for products purchased from third parties and sold or transformed by Galp. For a complete definition of scopes 1, 2 and 3 and the methodology used by Galp for this indicator please refer to Galp's website at galp.com.

Galp and its respective representatives, agents, employees or advisers do not intend to, and expressly disclaim any duty, undertaking or obligation to, make or disseminate any supplement, amendment, update or revision to any of the information, opinions or forward-looking statements contained in this document to reflect any change in events, conditions or circumstances. This document does not constitute investment advice nor forms part of and should not be construed as an offer to sell or issue or the solicitation of an offer to buy or otherwise acquire securities of Galp or any of its subsidiaries or affiliates in any jurisdiction or an inducement to engage in any investment activity in any jurisdiction.

1. Results highlights
________________
4
2. Upstream
________________10
3. Commercial
____________________
15
4. Refining & Midstream
___________________
17
5. Renewables
& New Businesses___________________
21
6. Financial Data
__________________23
6.1 Income Statement
_______________24
6.2 Capital Expenditure_______________26
6.3 Cash flow
________________
27
6.4 Financial position
________________29
6.5 Financial debt
__________________
30
6.6 IFRS consolidated income statement
______________34
6.7 Consolidated financial position
__________________35
7. Basis of reporting
________________
37
8. Definitions
_____________________39

1. RESULTS HIGHLIGHTS

Fourth quarter 2020

Cash flow from operations (CFFO) was down 48% YoY, to €231 m, reflecting the weaker market environment. FCF amounted to €68 m, while net debt at the end of the period was €2,066 m.

RCA Ebitda of €410 m, with the following highlights:

• Upstream: RCA Ebitda was €319 m, down 36% YoY, following the decline in oil prices and lower production, as well as the USD depreciation against the Euro.

Working interest (WI) production was down 10% YoY to 122.8 kboepd, impacted by a concentration of planned maintenance activities and operational constraints, resulting primarily from the pandemic circumstances.

  • Commercial: RCA Ebitda of €71 m, down 30% YoY, following the lower market demand and decline in oil products and natural gas sales.
  • Refining & Midstream: RCA Ebitda was €17 m, a 68% decrease YoY, with the negative Refining performance reflecting the harsh refining margin environment, only partially offset by a resilient contribution from the Midstream segment.
  • Renewables & New Businesses: The solar portfolio currently under production (Spain) is not consolidated in Group's accounts, so it has no contribution to Ebitda.

RCA Ebit was down YoY to €159 m, mostly driven by the weaker operational performance.

RCA net income was €3 m. IFRS net income was -€35 m, with an inventory effect of €22 m and non-recurring items of -€60 m.

Full year

CFFO was €1,025 m, 46% lower YoY, while RCA Ebitda amounted to €1,570 m, 34% lower YoY, both reflecting the impact of the significantly weaker macro conditions resulting from the pandemic.

Net capex, considering the proceeds from the unitisation processes, stood at €830 m, including the €325 m payment for the solar PV acquisition made in 3Q20. Upstream accounted for 36% of total investments, whilst the downstream activities represented 23% and Renewables & New Businesses 39%.

Free cash flow (FCF) was €42 m, during one of the most challenging years for the industry and considering the relevant strategic acquisition executed in the renewables division.

Net debt increased to €2,066 m, considering the €544 m in dividends paid to shareholders and to minorities during the period, as well as €129 m of other effects, mostly related with impacts from the BRL and USD devaluations.

FCF would have been €410 m and net debt €1,698 m if considering the GGND sale agreement established in October, with the proceeds of €368 m expected to be received soon.

2021 Outlook

Galp revised its 2021 outlook incorporating additional layers of prudency given the uncertain macro circumstances and its potential effects on the Company's operations and results. The key operational and financial guidance for 2021 is as follows:

2021 guidance
Macro
Brent (\$/bbl) 50
Galp refining margin (\$/boe) 2 –
3
Average exchange rate EUR:USD 1.20
Operational Indicators
WI production (kboepd) 125 –
135
Sines refining crude utilisation (%) 90
Oil products sales to direct clients (mton) 7.0 –
8.0
NG and power sales to direct clients (TWh) 26 –
27
Renewable generation @100% (TWh) 1.1 –
1.4
Financial Indicators
RCA Ebitda (€ bn) 1.6 –
1.8
CFFO (€ bn) 1.3 –
1.5
Net capex1
(€ bn)
0.5 –
0.7

1 Considers divestments, such as the €368 m proceeds from GGND stake sale, expected to be received in 1Q21.

Shareholder dividend proposal

The Board of Directors will propose at the Annual General Meeting in April, a dividend per share (DPS) of €0.35/share, related to the 2020 fiscal year, to be paid in May. The dividend cut reflects the impacts from unexpected and unprecedented market conditions.

The Board also indicated a DPS target of €0.50/share related to the 2021 fiscal year, considering the foreseen macro scenario.

7

Other highlights

GGND stake sale

In October, Galp agreed with Allianz Capital Partners, acting on behalf of Allianz insurance companies and the Allianz European Infrastructure Fund, the sale of 75.01% of Galp Gás Natural Distribuição, S.A. (GGND) for a total consideration of €368 m. Completion is expected to occur in 1Q21, after which Galp will maintain a 2.49% stake in GGND. The full announcement related with this operation can be found here.

Given that the relevant customary regulatory conditions were met, the GGND sale has been recorded in Galp's financial statements, whereas it was previously classified as assets held for sale, with €99 m capital gain registered under the IFRS consolidated income statement. The upcoming cash consideration has been accounted for as other receivables.

Concentration of refining operations in Sines

Considering the structural changes in oil products demand patterns, driven by the regulatory context in Europe and the effects caused by the pandemic, Galp decided to concentrate its core refining activities in Sines, while discontinuing the refining operations in Matosinhos, from 2021. Galp will continue to supply the regional market by maintaining all key Matosinhos' import, storage and distribution facilities. The full announcement related with this decision can be found here.

Following this decision, using current best estimates, Galp registered restructuring costs of €35 m, as well as decommissioning impairments and provisions amounting to €247 m, all considered non-recurring items and totalling post-tax €200 m. The Company is currently performing a detailed decommissioning plan as well as evaluating alternative uses for the site, which should originate value options in the future.

Evolution of reserves and resources

In 2020, proven and probable reserves (2P), together with 2C contingent resources, remained stable YoY at 2.4 bn boe.

2P reserves decreased 5% YoY, to 700 mboe, mainly reflecting the production during the period, as no Final Investment Decisions (FID) were made in 2020. Natural gas reserves represent 21% of current 2P reserves.

2C contingent resources stand at 1,720 mboe, 2% higher YoY, mainly due to the incorporation of resources from the first exploration well in the Uirapuru block, in Brazil. Natural gas resources account for 51% of current 2C resources, mainly attributable to Mozambique.

Financial data

€m (IFRS, except otherwise stated)

Quarter Full Year
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
653 401 410 (243) (37%) RCA Ebitda 2,381 1,570 (810) (34%)
500 302 319 (181) (36%) Upstream 1,751 1,111 (640) (37%)
102 105 71 (31) (30%) Commercial 410 325 (85) (21%)
52 (12) 17 (35) (68%) Refining & Midstream 207 113 (94) (45%)
(5) (2) (3) (2) (44%) Renewables & New Businesses (6) (9) 4 67%
354 108 159 (195) (55%) RCA Ebit 1,387 427 (959) (69%)
332 133 161 (171) (52%) Upstream 1,189 407 (782) (66%)
6 3 81 47 (16) (25%) Commercial 304 232 (72) (24%)
(38) (108) (51) 13 35% Refining & Midstream (109) (210) 101 93%
(5) (2) (1) (4) (74%) Renewables & New Businesses (6) (19) 13 n.m.
157 (23) 3 (154) (98%) RCA Net income 560 (42) (603) n.m.
106 (106) (35) (141) n.m. IFRS Net income 389 (551) (940) n.m.
(49) (85) (60) 10 21% Non-recurring items (177) (171) (7) (4%)
(2) 2 22 24 n.m. Inventory effect 6 (338) (344) n.m.
282 444 173 (109) (39%) Capex 856 898 4 2 5 %
446 391 231 (215) (48%) Cash flow from operations 1,890 1,025 (865) (46%)
229 (79) 6 8 (161) (70%) Free cash flow 922 4 2 (880) (95%)
(25) (29) (2) (23) (92%) Dividends paid to non-controlling interests (132) (225) 9 3 71%
- - - - n.m. Dividends paid to shareholders (559) (318) (240) (43%)
1,435 2,091 2,066 631 44% Net debt 1,435 2,066 631 44%
0.7x 1.3x 1.5x 0.8x - Net debt to RCA Ebitda1 0.7x 1.5x 0.8x -

1Ratio considers the LTM Ebitda RCA (€1,380 m on 31 December 2020), which includes the adjustment for the impact from the application of IFRS 16 (€191 m on 31 December 2020).

Operational data

Quarter Full Year
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
136.9 133.8 122.8 (14.1) (10%) Average working interest production (kboepd) 121.8 130.0 8.3 7%
135.1 132.0 121.1 (14.0) (10%) Average net entitlement production (kboepd) 120.0 128.2 8.3 7%
(6.3) (4.4) (5.0) (1.4) (21%) Oil & gas realisations - Dif. to Brent (USD/boe) (7.3) (5.6) (1.7) (24%)
26.5 23.4 23.5 (3.0) (11%) Raw materials processed (mboe) 96.0 87.1 (8.9) (9%)
3.3 (0.7) 1.6 (1.7) (53%) Galp refining margin (USD/boe) 3.1 1.1 (2.0) (65%)
4.2 3.6 3.7 (0.5) (13%) Oil products supply1
(mton)
16.2 13.9 (2.3) (14%)
23.2 17.9 24.1 0.9 4% NG/LNG supply & trading volumes1
(TWh)
89.3 71.4 (17.9) (20%)
0.4 0.3 0.4 (0.0) (1%) Sales of electricity to the grid2
(TWh)
1.3 1.4 0.0 2%
2.0 1.5 1.5 (0.5) (24%) Oil Products - client sales (mton) 8.3 6.0 (2.3) (28%)
7.8 5.4 5.9 (1.8) (24%) Natural gas - client sales (TWh) 31.6 22.9 (8.7) (27%)
0.8 0.9 0.9 0.1 9% Electricity - client sales (TWh) 3.2 3.3 0.1 4%
11.2 142.7 169.8 158.6 n.m. Renewable power generation (GWh)3 31.3 327.2 295.9 n.m.
- 36.2 39.2 n.m. n.m. Galp solar captured price (EUR/MWh)4 - 30.3 n.m. n.m.

1 Includes volumes sold to the Commercial segment.

2 Sales from cogeneration plants.

3 Full year renewables power generation only accounts for solar power generation from September to December, as per the completion of the transaction with ACS.

4 Galp solar price captured considers the full periods of 3Q20 and 2020, for comparison purposes with market indicators.

Market indicators

Quarter Full Year
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
1.11 1.17 1.19 0.09 8% Average exchange rate EUR:USD 1.12 1.14 0.02 2%
4.56 6.28 6.44 1.88 41% Average exchange rate EUR:BRL 4.41 5.89 1.48 33%
63.1 42.9 44.2 (18.9) (30%) Dated Brent price (USD/bbl) 64.2 41.8 (22.4) (35%)
(1.5) 0.1 (0.1) (1.4) (93%) Heavy-light crude price spread1
(USD/bbl)
(0.6) (0.8) 0.2 28%
12.8 9.1 15.3 2.5 19% Iberian MIBGAS natural gas price (EUR/MWh) 15.4 10.2 (5.2) (34%)
12.7 7.8 14.8 2.1 16% Dutch TTF natural gas price (EUR/MWh) 13.5 9.5 (4.0) (30%)
5.8 3.6 7.9 2.1 37% Japan/Korea Marker LNG price (USD/mbtu) 5.5 3.1 (2.4) (43%)
41.0 37.5 40.1 (0.9) (2%) Iberian baseload pool price (EUR/MWh) 47.7 34.0 (13.7) (29%)
42.7 37.5 39.6 (3.0) (7%) Iberian solar captured price (EUR/MWh) 48.4 33.0 (15.4) (32%)
16.3 13.3 13.4 (2.9) (18%) Iberian oil market (mton) 65.7 51.9 (13.8) (21%)
122 109 114 (7) (6%) Iberian natural gas market (TWh) 466 427 (39) (8%)

Source: Platts for commodities prices; MIBGAS for Iberian natural gas price; APETRO and CORES for Iberian oil market; REN and Enagás for Iberian natural gas market; OMIE and REE for Iberian pool price and solar capture price. 1Urals NWE dated for heavy crude; dated Brent for light crude.

2. UPSTREAM

€m (RCA, except otherwise stated; unit figures based on total net entitlement production)

Quarter Full Year
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
136.9 133.8 122.8 (14.1) working interest production1
(10%) Average
(kboepd)
121.8 130.0 8.3 7%
121.8 120.0 111.1 (10.7) (9%) Oil production (kbpd) 108.0 116.9 8.9 8%
135.1 132.0 121.1 (14.0) net entitlement production1
(10%) Average
(kboepd)
120.0 128.2 8.3 7%
13.3 11.8 11.3 (2.0) (15%) Angola 11.7 12.5 0.8 6 %
121.8 120.2 109.8 (12.0) (10%) Brazil 108.3 115.8 7.5 7%
(6.3) (4.4) (5.0) (1.4) (21%) Oil and gas realisations - Dif. to Brent (USD/boe) (7.3) (5.6) (1.7) (24%)
4.8 3.5 3.7 (1.1) (23%) Royalties (USD/boe) 5.0 3.4 (1.6) (32%)
2.7 1.9 2.2 (0.5) (19%) Production costs (USD/boe) 3.6 2.3 (1.2) (34%)
15.2 16.3 15.9 0.7 5 % DD&A2
(USD/boe)
14.4 14.7 0.3 2%
500 302 319 (181) (36%) RCA Ebitda 1,751 1,111 (640) (37%)
(168) (169) (159) (9) (5%) Depreciation, Amortisation and Impairments3 (561) (701) 140 25%
(1) - 1 2 n.m. Provisions (1) (3) 2 n.m.
332 133 161 (171) (52%) RCA Ebit 1,189 407 (782) (66%)
333 132 159 (173) (52%) IFRS Ebit4 994 468 (525) (53%)
(0) 4 (0) (0) (39%) Net Income from Upstream Associates 36 7 (28) (79%)

Includes natural gas exported; excludes natural gas used or reinjected.

Includes abandonment provisions. 2020 figures exclude impairments of €101 m related with exploration assets.

3 Includes abandonment provisions.

4 Includes unitisation impacts.

Fourth quarter

Operations

WI production decreased 10% YoY to 122.8 kboepd, impacted by a concentration of planned maintenance and operational restrictions, resulting primarily from the pandemic circumstances, which continues to impact offshore logistic activities. Natural gas amounted for 10% of Galp's total production.

In Brazil, production was 10% lower YoY, at 109.8 kboepd, whilst in Angola WI production decreased YoY, from 15.1 kbpd to 13.1 kbpd, following Block 14 natural decline and Kaombo efficiency decrease.

The Group's net entitlement production decreased 10% YoY to 121.1 kboepd.

Results

RCA Ebitda was €319 m, a 36% decrease YoY, reflecting the decline in oil prices and the lower production levels, as well as the USD depreciation against the Euro.

Production costs were €21 m, excluding costs related with IFRS 16 operating leases of €31 m, 33% lower YoY. In unit terms, and on a net entitlement basis, production costs were \$2.2/boe.

Amortisation and depreciation charges (including abandonment provisions) were down YoY to €147 m. On a net entitlement basis, DD&A and Provisions are higher YoY, at \$15.9/boe, reflecting the lower production dilution.

RCA Ebit was €161 m, down 52% YoY. IFRS Ebit amounted to €159 m.

Full year

Operations

Average WI production during 2020 was 130.0 kboepd, a 7% increase YoY, mostly supported by the continued development of the Brazilian projects, despite the impacts in all offshore activities from the pandemic.

In Brazil, the ramp-up stage from the units located in Tupi Extreme South and Tupi North was concluded, while the Berbigão/Sururu FPSO continued its rampup process. In June, a new FPSO started operations, in Atapu.

Angola maintained its supportive contribution, with the higher production from Block 32 more than offsetting Block 14 gradual decline.

Net entitlement production increased 7% YoY to 128.2 kboepd.

Results

RCA Ebitda was €1,111 m, down 37% YoY, as the lower oil price conditions experienced in the period and the USD depreciation against the Euro, more than offset the higher production.

Production costs were €97 m, excluding costs related with operating leases of €133 m. In unit terms, and on a net entitlement basis, production costs were \$2.3/boe.

Amortisation and depreciation charges (including abandonment provisions) amounted to €701 m, up €140 m YoY, following the asset base increase and including impairments of €101 m related with exploration assets, mainly in the Potiguar basin. On a net entitlement basis, and disregarding impairments, unit DD&A was \$14.7/boe.

RCA Ebit was €407 m, down from €1,189 m YoY. IFRS Ebit was €468 m.

Development of reserves and resources

In 2020, proven and probable reserves (2P), together with 2C contingent resources, remained stable YoY at 2.4 bn boe.

2P reserves decreased 5% YoY, to 700 mboe, mainly reflecting the production during the period, as no FID were made in 2020. Natural gas reserves represent 21% of current 2P reserves.

2C contingent resources stand at 1,720 mboe, 2% higher YoY, mainly due to the incorporation of resources from the first exploration well in the Uirapuru block, in Brazil. Natural gas resources account for 51% of current 2C resources, mainly attributable to Mozambique.

Reserves (mboe) 2019 2020 Change
1P 404 385 -5%
2P 739 700 -5%
3P 982 923 -6%
Contingent resources (mboe) 2019 2020 Change
1C 498 525 6%
2C 1,680 1,720 2%
3C 3,394 3,471 2%
Prospective resources (mboe) 2019 2020 Change
Unrisked 4,530 4,910 8%
Risked 766 861 12%

Note: All figures are based on DeGolyer and MacNaughton report as of 31.12.2020. Reserves figures on a net entitlement basis. Contingent resources and prospective resources on a working interest basis. Reserves economic evaluation performed with 2020 average oil price (\$41.8/bbl).

€m (RCA, except otherwise stated)

Quarter Full Year
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
Commercial sales to clients
2.0 1.5 1.5 (0.5) (24%) Oil products (mton) 8.3 6.0 (2.3) (28%)
7.8 5.4 5.9 (1.8) (24%) Natural Gas (TWh) 31.6 22.9 (8.7) (27%)
0.8 0.9 0.9 0.1 9% Electricity (TWh) 3.2 3.3 0.1 4%
102 105 71 (31) (30%) RCA Ebitda 410 325 (85) (21%)
(28) (24) (25) (3) (12%) Depreciation, Amortisation and Impairments (95) (94) (1) (1%)
(11) (0) 1 12 n.m. Provisions (11) 1 12 n.m.
63 81 4 7 (16) (25%) RCA Ebit 304 232 (72) (24%)
71 79 5 0 (22) (30%) IFRS Ebit 312 227 (86) (27%)
0 0 (1) (2) n.m. Net Income from Commercial Associates 5 (2) (7) n.m.

Fourth quarter

Operations

Total oil products' sales decreased 24% YoY to 1.5 mton, impacted by the lower demand in Iberia, namely in segments such as aviation, marine bunkers and retail, as a result of the mobility restrictions and weaker economic environment.

Natural gas volumes sold declined 24% YoY to 5.9 TWh, following the lower consumptions registered, mostly from the B2B segment in Spain.

Sales of electricity were 0.9 TWh, 9% up YoY, driven by a higher consumption from the B2B segment in Iberia.

Results

RCA Ebitda for the Commercial business was €71 m, down 30% YoY, as a result of the lower oil products and natural gas sales, as well as slightly higher operational costs resulting from year-end adjustments from previous periods.

RCA Ebit was €47 m, while IFRS Ebit was €50 m.

Full year

16

Operations

Total oil products' sales were 6.0 mton, down 28% YoY, following the lower demand across most segments, resulting from the economic impact of the pandemic.

Natural gas volumes were 22.9 TWh, down 27% YoY, impacted by the challenging macro environment and lower contribution from the B2B segment.

Electricity sales were 3.3 TWh, 4% higher YoY, reflecting a higher consumption from the B2B segment.

Results

RCA Ebitda decreased 21% YoY to €325 m, reflecting the lower volumes of oil products and natural gas sold to direct clients during the period.

RCA Ebit was €232 m, while IFRS Ebit was €227 m.

€m (RCA, except otherwise stated)

Quarter Full Year
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
26.5 23.4 23.5 (3.0) (11%) Raw materials processed (mboe) 96.0 87.1 (8.9) (9%)
24.3 21.0 20.8 (3.5) (14%) Crude processed (mbbl) 82.6 78.3 (4.3) (5%)
3.3 (0.7) 1.6 (1.7) (53%) Galp refining margin (USD/boe) 3.1 1.1 (2.0) (65%)
3.7 2.4 2.7 (1.1) (29%) Refining cost (USD/boe) 2.9 2.7 (0.2) (8%)
0.3 - (0.0) (0.3) n.m. Refining margin hedging1
(USD/boe)
0.1 0.2 0.1 n.m.
4.2 3.6 3.7 (0.5) (13%) Oil products supply2
(mton)
16.2 13.9 (2.3) (14%)
23.2 17.9 24.1 0.9 4 % NG/LNG supply & trading volumes2
(TWh)
89.3 71.4 (17.9) (20%)
9.0 5.6 11.3 2.4 26% Trading (TWh) 34.3 26.0 (8.3) (24%)
0.4 0.3 0.4 (0.0) of electricity to the grid3
(1%) Sales
(TWh)
1.3 1.4 0.0 2.2%
5 2 (12) 1 7 (35) (68%) RCA Ebitda 207 113 (94) (45%)
(93) (96) (67) (26) (28%) Depreciation, Amortisation and Impairments (321) (323) 2 1%
4 0 0 (4) (98%) Provisions 5 (0) (5) n.m.
(38) (108) (51) 1 3 35% RCA Ebit (109) (210) 101 93%
(46) (118) (308) 263 n.m. IFRS Ebit (75) (967) 892 n.m.
21 1 6 1 3 (8) (37%) Net Income from R&Mid. Associates 95 70 (25) (26%)

1 Impact on Ebitda

Includes volumes sold to the Commercial segment.

3 Sales from cogeneration plants.

19

Fourth quarter

Operations

Raw materials processed in the quarter were 23.5 mboe, 11% lower YoY, mostly reflecting the slowdown of the fuels unit in the Matosinhos refinery.

Total supply of oil products decreased 13% YoY to 3.7 mton, mainly impacted by the lower demand in Iberia, still reflecting the weak economic environment.

Supply & trading volumes of NG/LNG increased 4% YoY to 24.1 TWh, driven by increased network trading of natural gas.

Sales of electricity to the grid from the cogeneration plants were stable YoY at 351 GWh.

Results

RCA Ebitda for the Refining & Midstream business was €17 m, compared to €52 m one year ago.

Galp's refining margin was down YoY to \$1.6/boe, given the depressed international refining environment.

Refining costs were €52 m or \$2.7/boe, down YoY, as the fourth quarter of 2019 was impacted by planned maintenance activities.

Midstream contribution in the quarter decreased, mostly driven by gas trading activities lower performance, as a result of the weaker market environment.

Results from associated companies were €13 m, mainly related to Galp's equity interest in the international pipelines.

RCA Ebit was -€51 m. IFRS Ebit was -€308 m, including -€35 m of restructuring costs and -€247 m of pre-tax impairments and provisions related with the decision to concentrate the refining activities in Sines, discontinuing operations in Matosinhos.

Full year

Operations

Raw materials processed were 87.1 mboe during the period, 9% lower YoY, amid planned maintenance activities and operational slowdowns of the refining system throughout the year, performed to cope with the weak demand and difficult refining environment.

Crude oil accounted for 90% of raw materials processed, of which 88% corresponded to medium and heavy crudes. Sweet crudes represented 89% of the total crudes processed.

Middle distillates (diesel and jet) accounted for 46% of production, gasoline for 20% and fuel oil for 18%. Consumption and losses accounted for 8% of raw materials processed.

Total oil products supplied decreased 14% YoY to 13.9 mton, driven by the lower demand, particularly in Iberia.

Supply & trading volumes of NG/LNG were 71.4 TWh, decreasing 20% YoY, following the lower volumes directed to the Commercial segment and the decline in natural gas trading activities.

Sales of electricity to the grid were 1,355 GWh during the period, up 2% YoY.

Results

RCA Ebitda for Refining & Midstream decreased €94 m YoY to €113 m, impacted by the weaker refining performance.

Galp's refining margin was down YoY, from \$3.1/boe to \$1.1/boe, following the harsh international refining environment during the year.

Refining costs were \$2.7/boe, lower YoY, considering the operational adjustments and cost optimisation measures implemented. Refining margin hedging had a positive impact on Ebitda of €16 m during the period.

Midstream Ebitda benefited from the market volatility, namely a positive swing in pricing lag effects in 1H20.

Results from associated companies were €70 m.

RCA Ebit was -€210 m. IFRS Ebit was -€967 m reflecting a material negative inventory effect and the impairments and provisions related to Matosinhos refinery, registered this quarter.

5. RENEWABLES & NEW BUSINESSES

€m (RCA, except otherwise stated)

Quarter
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
Operational indicators on a 100% basis
12 926 926 914 n.m. Renewable generation installed capacity (MW) 12 926 914 n.m.
11 143 170 159 n.m. Renewable power generation (GWh)1 31 327 296 n.m.
- 36.2 39.2 n.m. n.m. Galp solar captured price (EUR/MWh)2 - 30.3 n.m. n.m.
Consolidated indicators
(5) (2) (3) (2) (0.4) RCA Ebitda (6) (9) 4 67%
(5) (2) (1) (4) (0.7) RCA Ebit (6) (19) 13 n.m.
(5) (2) (1) (4) (0.7) IFRS Ebit (6) (19) 13 n.m.
0 3 (4) (4) n.m. Net Income from Renewables & NB Associates3 0 (2) (2) n.m.

1Full year renewables power generation only accounts for solar power generation from September to December, as per the completion of the transaction with ACS. 2Galp solar price captured considers the full periods of 3Q20 and 2020, for comparison purposes with market indicators.

3 Includes sustainable vegetable oil joint venture (JV) in Brazil.

Full year

Operations

Following the closing of the solar acquisition in September 2020, Galp generation capacity installed increased from 12 MW to 926 MW, on a 100% basis, including the legacy position in a 12 MW wind farm.

Renewable energy generation in 2020 was 327 GWh, with contribution from the solar PV projects since September. Power generation in 4Q20 reflected seasonal lower sunlight hours and an upset on transformers impacting the availability of c.375 MW.

Results

Consolidated Renewables & New Businesses Ebitda includes general administrative and corporate expenses with associates results of -€2.3 m, from renewables and sustainable vegetable oil in Brazil joint venture (JV) in associates companies.

The Ebitda of Galp's solar PV joint venture with ACS, on a 100%, was €5 m, only considering the four month period which followed the completion of the acquisition and reflecting the low generation in the period, impacted by the upset on transformers. Galp solar capture price for the full 2020 of €30.3/MWh, pressured by baseload electricity prices in Iberia aligned with the low commodity prices environment. If only considering the last four months of the year, Galp solar capture price would have been €40/MWh.

6.1 Income Statement

€m (RCA, except otherwise stated) Quarter Full Year
4Q19 3Q20 4Q20 Var. YoY % Var. YoY 2019 2020 Var. YoY % Var. YoY
4,141 2,899 2,828 (1,312) (32%) Turnover 16,570 11,381 (5,189) (31%)
(3,052) (2,012) (2,129) (923) (30%) Cost of goods sold (12,405) (8,021) (4,383) (35%)
(452) (370) (298) (154) (34%) Supply & Services (1,650) (1,473) (177) (11%)
(81) (73) (79) (2) (2%) Personnel costs (325) (302) (24) (7%)
97 (38) 88 (9) (9%) Other operating revenues (expenses) 189 (6) (195) n.m.
1 (4) (0) (2) n.m. Impairments on accounts receivable 1 (8) (9) n.m.
653 401 410 (243) (37%) RCA Ebitda 2,381 1,570 (810) (34%)
650 362 418 (232) (36%) IFRS Ebitda 2,219 1,113 (1,106) (50%)
(291) (294) (253) (38) (13%) Depreciation, Amortisation and Impairments (986) (1,131) 144 15%
(8) 1 2 10 n.m. Provisions (8) (13) 5 62%
354 108 159 (195) (55%) RCA Ebit 1,387 427 (959) (69%)
353 69 (80) (434) n.m. IFRS Ebit 1,232 (282) (1,514) n.m.
21 23 8 (14) (64%) Net income from associates 136 73 (63) (46%)
43 (93) (19) (62) n.m. Financial results (54) (182) 127 n.m.
(5) (7) (19) 15 n.m. Net interests (16) (39) 23 n.m.
7 (1) 12 6 87% Capitalised interest 24 22 (3) (11%)
24 (25) 34 10 43% Exchange gain (loss) (10) (78) 6 7 n.m.
6 6 (36) 59 (7) (11%) Mark-to-market of derivatives 81 (44) (125) n.m.
(22) (20) (19) (3) (15%) Operating leases interest (IFRS 16) (90) (80) (10) (11%)
(26) (3) (86) 6 0 n.m. Other financial costs/income (43) 37 81 n.m.
418 37 147 (271) (65%) RCA Net income before taxes and minority interests 1,468 319 (1,150) (78%)
(215) (52) (120) (96) (44%) Taxes (758) (337) (421) (55%)
(251) (80) (72) (180) (72%) Taxes on oil and natural gas production1 (610) (301) (309) (51%)
(46) (9) (25) (21) (46%) Non-controlling interests (150) (24) (126) (84%)
157 (23) 3 (154) (98%) RCA Net income 560 (42) (603) n.m.
(49) (85) (60) 10 21% Non-recurring items (177) (171) (7) (4%)
108 (108) (57) (165) n.m. RC Net income 383 (213) (596) n.m.
(2) 2 22 24 n.m. Inventory effect 6 (338) (344) n.m.
106 (106) (35) (141) n.m. IFRS Net income 389 (551) (940) n.m.

1 Includes income taxes and taxes on oil and natural gas production, such as SPT payable in Brazil and IRP payable in Angola.

Fourth quarter

RCA Ebitda decreased 37% YoY to €410 m and RCA Ebit was down 55% YoY to €159 m, impacted by lower upstream and downstream contributions as a reflection of the weaker commodity prices and market conditions caused by the pandemic.

IFRS Ebitda amounted €418 m while IFRS Ebit was -€80 m, also including -€35 m of restructuring costs and -€247 m of impairments and provisions related with the discontinuity of the refining operations in Matosinhos, accounted for as nonrecurring items.

Financial results were -€19 m, also considering FX adjustments related to previous periods. Additionally, a reclassification was registered between markto-market and the others caption, with no impact on financial results.

During the quarter, RCA taxes decreased YoY from €215 m to €120 m, following the lower operating results, namely from Upstream.

Non-controlling interests of -€25 m, mostly attributed to Sinopec's stake in Petrogal Brasil.

RCA net income was €3 m and IFRS net income was -€35 m, including nonrecurring items of -€60 m, mainly reflecting the post-tax effects from the impairments and provisions related with the Matosinhos refinery, partially offset by the capital gains from the GGND sale.

Full year

RCA Ebitda of €1,570 m, 34% lower YoY, impacted by the much weaker market conditions. RCA Ebit was €427 m, down 69% YoY, also including the impairments registered in 2Q20 related to Upstream.

IFRS Ebitda and IFRS Ebit of €1,113 m and -€282 m, respectively, reflecting the material inventory effect and the impairments and provisions registered in relation to Matosinhos.

Financial results were -€182 m, impacted by FX variations of -€78 m, mostly from the USD and BRL depreciation, and a -€44 m negative swing on mark-tomarket, mostly from derivatives hedges. Financial results also included the loss registered in 2Q20 from CO2 licences derivatives, as well as the realised gains in 1Q20 and 2Q20 from Brent derivatives and the unwind of the outstanding refining hedges for the year, respectively.

RCA taxes decreased YoY from €758 m to €337 m, following the lower production taxes and operating results.

Non-controlling interests of -€24 m, related with Petrogal Brasil results.

RCA net income was negative at -€42 m, while IFRS net income was -€551 m, with non-recurring items of -€171 m and a large inventory effect of -€338 m.

6.2 Capital Expenditure

€m

Quarter Full Year
4Q19
3Q20
4Q20
Var. YoY % Var. YoY
2019 2020 Var. YoY % Var. YoY
184 71 6 9 (114) (62%) Upstream 600 326 (274) (46%)
(4) - - 4 n.m. Exploration and appraisal activities 115 0 (114) (100%)
188 71 6 9 (119) (63%) Development and production activities 485 325 (160) (33%)
34 28 49 15 42% Commercial 83 127 43 52%
6 0 15 25 (34) (57%) Refining & Midstream 142 76 (65) (46%)
(0) 328 20 20 n.m. Renewables & New Businesses 16 350 333 n.m.
5 3 10 5 n.m. Others 15 19 5 31%
282 444 173 (109) (39%) Capex1 856 898 4 2 5 %

1Capex figures based in change in assets during the period.

Fourth quarter

Capex totalled €173 m during the quarter.

Investments in Upstream were mostly directed to appraisal and development activities in the Brazilian pre-salt.

Investments in Commercial activities were mainly directed to the retail segment in Portugal, whilst in the Refining & Midstream capex was allocated towards recurrent maintenance activities and efficiency improvement initiatives.

Investments within the Renewables & New Businesses segment were mostly deployed towards the execution of the solar PV projects' pipeline.

Full year

Capex was €898 m, of which 39% allocated to the Renewables & New Businesses and mostly related to the 2.9 GW Spanish solar PV transaction during 3Q20, amounting to €325 m.

Upstream accounted for 36% of Group capex and were mostly related with the execution of the BM-S-11/11A projects and Bacalhau in Brazil, as well as Area 4 projects, in Mozambique.

Investments in downstream activities were mostly allocated to the Commercial business, including the enhancement of the retail segment in Portugal and logistic assets in Mozambique, and to efficiency improvements in the refining system.

6.3 Cash Flow

€m (IFRS figures)

Quarter Full Year
4Q19 3Q20 4Q20 2019 2020
354 69 (80) Ebit1 1,405 (282)
289 294 407 Depreciation, Amortisation and
Impairments
979 1,289
32 17 38 from
Dividends
associates
146 90
(112) 103 (60) Change
in Working
Capital
(129) 346
(117) (93) (74) Taxes (512) (417)
446 391 231 operations2
flow
from
Cash
1,890 1,025
(170) (432) (117) Net capex2 (734) (909)
1 (3) (1) Net financial
expenses
(45) (43)
- 17 2 Income from
Realised
derivatives
- 8
0
(48) (47) (46) 16)3
payments (IFRS
Operating
lease
(189) (191)
- (3) - unitisation processes2
Equalisation
related
with
- 8
0
229 (79) 6 8 flow
Free cash
922 42
(25) (29) (2) interests4
Dividends
paid
to non-controlling
(132) (225)
- - - Dividends
paid
to shareholders
(559) (318)
7 (51) (41) Others5 71 (129)
(210) 159 (25) Change
in net debt
(302) 631

1 2019 adjusted for the non-cash unitisation non-recurring item.

2 2020 cash flow adjusted for the effects related with Lula, Atapu and Sépia equalisation processes, namely -€137 m on the CFFO caption and €220 m on net capex, leading to a net receivable position of €83 m.

Includes both interest and capital payments, which in 4Q20 amounted to €19 m and €27 m, respectively, and 2020 full year of €82 m and €104 m, respectively.

4 Mainly dividends paid to Sinopec.

5Others include carries related to Sonangol and exchange rate variations on cash positions.

Fourth quarter

CFFO was down 48% YoY, to €231 m, reflecting the weaker market environment.

Net capex includes €26 m partial receipt from the sale of FPSO P-71 to Petrobras, as per Galp's announcement on October 27, 2020 (find it here).

FCF was €68 m. Change in net debt was also impacted by cash balances depreciation following the weaker U.S. Dollar and Brazilian real against the Euro (registered under Others).

Full year

CFFO was €1,025 m, 46% lower YoY, while RCA Ebitda amounted to €1,570 m, 34% lower YoY, both reflecting the impact of the significantly weaker macro conditions.

Net capex, considering the proceeds from the unitisation processes, stood at €830 m, including the €325 m payment for the solar PV acquisition made in 3Q20. Upstream accounted for 36% of Group capex, whilst the downstream activities represented 23% and Renewables & New Businesses 39%.

FCF was €42 m, during one of the most challenging years for the industry and considering the relevant strategic acquisition executed in the renewables division.

Net debt increased to €2,066 m, considering the €544 m in dividends paid to shareholders and to minorities during the period, as well as €129 m of other effects, mostly related with impacts from the BRL and USD devaluation.

6.4 Financial Position

€m (IFRS figures)

31 Dec. 2019 31 Dec. 2020 Var. vs Var. vs
30 Sep. 2020 31 Dec. 2019 30 Sep. 2020
assets1
Net fixed
7,358 6,786 6,308 (1,050) (478)
Rights of
use (IFRS
16)
1,167 1,077 1,002 (165) (75)
Working capital 943 537 597 (346) 6 0
Other assets/liabilities1 (1,152) (1,048) (653) 500 396
Assets held for
sale
- 221 - - (221)
Capital employed 8,316 7,573 7,254 (1,062) (319)
Short term debt 278 559 539 261 (20)
Medium-Long term debt 2,616 3,218 3,204 588 (14)
Total debt 2,895 3,777 3,743 849 (34)
Cash and equivalents 1,460 1,687 1,678 218 (9)
Net debt 1,435 2,091 2,066 631 (25)
Leases (IFRS
16)
1,223 1,147 1,089 (135) (58)
Equity 5,657 4,335 4,100 (1,558) (236)
Equity, net debt and leases 8,316 7,573 7,254 (1,062) (319)

1 Net fixed assets and other assets/liabilities include the estimated impact from unitisations.

On December 31, 2020, net fixed assets were €6,308 m, a €478 m reduction QoQ, reflecting the impairments related with the discontinuity of the refining operations in Matosinhos and the USD depreciation against the Euro.

Net fixed assets were down €1,050 m YoY. The changes were mainly driven by the USD devaluation during the period, the adjustments related with the completion of the three unitisation processes in 2Q20, and the 75.01% stake sale of GGND. Work-in-progress, mainly related to the Upstream business, stood at €1,501 m.

Given that the relevant customary regulatory conditions were met, the GGND sale has been booked in Galp's financial statements, whereas it was previously classified as assets held for sale, with the capital gain registered under the IFRS consolidated income statement. The cash proceeds have been accounted for under other assets/liabilities.

Equity was down €1,558 m YoY, reflecting the IFRS net income of the period of -€551 m and the distributions made to shareholders and minority interests of €544 m, as well as the impacts from the depreciation of the USD and the BRL against the Euro.

6.5 Financial debt

€m (except otherwise stated)

Var. vs Var. vs
31 Dec. 2019 30 Sep. 2020 31 Dec. 2020 31 Dec. 2019 30 Sep. 2020
Cash and equivalents 1,460 1,687 1,678 218 (9)
Undrawn credit facilities 1,163 1,263 1,262 99 (1)
Bonds 1,822 2,910 2,904 1,082 (7)
Bank loans and other debt 1,073 867 840 (233) (27)
Net debt 1,435 2,091 2,066 631 (25)
Leases (IFRS
16)
1,223 1,147 1,089 (135) (58)
(years)1
Average life
2.9 3.0 2.8 (0.1) (0.2)
cost1
Average funding
1.8% 1.7% 1.7% - n.m.
rate1
Debt at floating
60% 52% 52% - n.m.
Net debt to RCA Ebitda 2 0.7x 1.3x 1.5x 0.8x 0.2x

1Debt does not include IFRS 16 leases.

2 Ratio considers the LTM Ebitda RCA (€1,380 m on 31 December 2020), which includes the adjustment for the impact from the application of IFRS 16 (€191 m on 31 December 2020).

On December 31, 2020, net debt was €2,066 m, down €25 m QoQ, with net debt to RCA Ebitda standing at 1.5x. Considering the €368 m proceeds related with GGND stake sale, expected to be received in 1Q21, net debt would have been €1.7 bn at year-end and net debt to RCA Ebitda 1.2x.

At the end of the period, Galp had unused credit lines of approximately €1.3 bn, of which c.75% were contractually guaranteed.

A Eurobond of €500 m was repaid in January 2021, with no material redemptions due until mid-2022.

Debt maturity profile (€ m)

Reconciliation of IFRS and RCA figures

Ebitda by segment

€m

Fourth
Quarter
2020 Full
Year
IFRS
Ebitda
Inventory
effect
RC
Ebitda
Non
recurring
items
RCA
Ebitda
IFRS
Ebitda
Inventory
effect
RC
Ebitda
Non
recurring
items
RCA
Ebitda
418 (23) 396 1 4 410 Galp 1,113 469 1,582 (12) 1,570
318 - 318 1 319 Upstream 1,177 (0) 1,177 (66) 1,111
74 1 74 (3) 71 Commercial 320 8 328 (2) 325
6 (24) (18) 34 17 R&Mid. (396) 462 6 5 48 113
(3) - (3) - (3) R&NB (9) - (9) - (9)
24 - 24 (17) 6 Others 21 - 21 8 30

Ebit by segment

€m

Fourth
Quarter
2020 Full
Year
IFRS
Ebit
Inventory
effect
RC
Ebit
Non
recurring
items
RCA
Ebit
IFRS
Ebit
Inventory
effect
RC
Ebit
Non
recurring
items
RCA
Ebit
(80) (23) (103) 262 159 Galp (282) 469 187 240 427
159 - 159 1 161 Upstream 468 (0) 468 (61) 407
50 1 50 (3) 47 Commercial 227 8 234 (2) 232
(308) (24) (332) 281 (51) R&Mid. (967) 462 (505) 295 (210)
(1) - (1) - (1) R&NB (19) - (19) - (19)
20 - 20 (17) 3 Others 8 - 8 8 17

31

Non-recurring items

Quarter Full Year
3Q20 4Q20 2019 2020
4 2 1 4 Non-recurring items impacting Ebitda 174 (12)
1 0 Margin (Change in production) - Unitisation 200 (30)
- - Gains/losses
on disposal of assets
(47) -
41 13 Headcount restructuring charges 21 54
1 1 Exchange rate differences related with Brazil unitisation processes - (36)
(0) 248 Non-recurring items impacting non-cash costs (7) 252
- 94 Provisions for environmental charges and others (Matosinhos Refinery) - 94
(0) 0 Depreciations and Amortisations - Unitisation (7) 5
- 153 Asset impairments (Matosinhos Refinery) - 153
1 1 (99) 35 (142)
0 (99) on financial investments (GGND)1
Gains/losses
14 (91)
10 1 Gains/losses
on financial investments - Unitisation
- (56)
(0) (0) Financial costs - Unitisation 20 5
5 3 (114) 36 81
(12) (82) Taxes on non-recurring items (72) (75)
58 (35) BRL/USD
FX impact on deferred taxes in Brazil
- 119
- - SPT adjustments from previous years 59 -
7 4 Energy sector contribution taxes 49 36
(21) 1 0 Non-controlling interests (Unitisation
and FX on deferred taxes Brazil)
(60) (8)
85 60 Total non-recurring items 177 171
Non-recurring items impacting financial results
Non-recurring items impacting taxes

Includes adjustments from the correspondent CESE, previously booked at GGND.

6.6 IFRS consolidated income statement

€m
Quarter Full Year
4Q19 3Q20 4Q20 2019 2020
3,989 2,747 2,701 Sales 15,962 10,771
152 152 128 Services rendered 608 610
170 46 28 Other operating income 368 187
4,311 2,944 2,856 Operating costs 16,938 11,567
(3,056) (2,009) (2,107) Inventories consumed and sold (12,592) (8,461)
(452) (370) (298) Materials and services consumed (1,650) (1,473)
(101) (114) (92) Personnel costs (346) (356)
1 (4) (0) Impairments on accounts receivable 1 (8)
(52) (85) 6 0 Other operating costs (132) (156)
(3,660) (2,582) (2,438) Total operating costs (14,719) (10,454)
650 362 418 Ebitda 2,219 1,113
(289) (294) (407) Depreciation, Amortisation and Impairments (979) (1,289)
(8) 1 (92) Provisions (8) (106)
353 6 9 (80) Ebit 1,232 (282)
18 12 106 Net income from associates 121 220
44 (93) (19) Financial results (74) (186)
9 9 (6) Interest income 37 18
(14) (16) (14) Interest expenses (53) (56)
7 (1) 12 Capitalised interest 24 22
(22) (20) (19) Operating leases interest (IFRS 16) (90) (80)
24 (25) 34 Exchange gain (loss) (10) (78)
6 6 (36) 59 Mark-to-market of derivatives 81 (44)
(25) (3) (86) Other financial costs/income1 (64) 33
416 (12) 7 Income before taxes 1,279 (248)
(272) (99) (3) Taxes2 (742) (242)
(9) (7) (4) Energy sector contribution taxes3 (58) (45)
135 (118) 0 Income before non-controlling interests 479 (535)
(29) 12 (35) Income attributable to non-controlling interests (90) (16)
106 (106) (35) Net income 389 (551)

1 2019 amounts mostly related with the unitisation process of Tupi.

Includes SPT payable in Brazil and IRP payable in Angola.

3 Includes €12 m, €24 m and €9 m related to CESE I, CESE II and FNEE, respectively, during full year 2020.

6.7 Consolidated financial position

€m

31 Dec.
2019
30
Sep.
2020
31 Dec.
2020
Assets
Tangible
fixed
assets
5,671 5,239 4,878
Goodwill 85 86 85
fixed
Other
intangible
assets
577 563 532
of
use (IFRS
16)
Rights
1,167 1,077 1,002
Investments in
associates
870 709 483
Receivables 259 251 267
Deferred
tax assets
367 468 509
Financial
investments
169 206 402
Total
non-current assets
9,167 8,598 8,157
Inventories1 1,055 745 708
Trade
receivables
980 982 781
Other
receivables
935 443 877
Financial
investments
174 150 190
Current
Income tax recoverable
- 73 101
Cash
and
equivalents
1,460 1,687 1,678
Subtotal
current assets
4,603 4,080 4,335
for
Non-current assets held
sale
- 221 -
Total
current assets
4,603 4,301 4,335
Total
assets
13,770 12,899 12,492

1 Includes €35 m of stocks made on behalf of third parties on 31 December 2020

34

€m

31 Dec.
2019
30
Sep.
2020
31 Dec.
2020
Equity
Share
capital
829 829 829
Share
premium
82 82 82
Reserves 1,356 1,158 967
Retained
earnings
1,764 1,833 1,832
Net income 389 (516) (551)
Total
equity
attributable
to equity
holders
of
the
parent
4,420 3,385 3,160
Non-controlling
interests
1,237 950 940
Total
equity
5,657 4,335 4,100
Liabilities
overdrafts
Bank
loans
and
795 808 801
Bonds 1,822 2,410 2,404
(IFRS
16)
leases
Operating
1,042 973 923
Other
payables
121 110 111
benefit
Retirement
and
other
obligations
332 356 381
Deferred
tax liabilities
299 502 479
financial
Other
instruments
5 16 37
Provisions 819 865 1,008
Total
non-current liabilities
5,234 6,040 6,144
overdrafts
Bank
loans
and
278 59 39
Bonds - 500 500
(IFRS
16)
Operating
leases
182 173 166
Trade
payables
852 740 650
Other
payables
1,343 939 763
Other
financial
instruments
84 111 130
Income tax payable 141 - 0
Total
current liabilities
2,879 2,523 2,248
Total
liabilities
8,113 8,564 8,392
Total
equity
and
liabilities
13,770 12,899 12,492

7. BASIS OF REPORTING

Galp's consolidated financial statements have been prepared in accordance with IFRS. The financial information in the consolidated income statement and in the consolidated financial position is reported for the quarters ended on December 31 and September 30, 2020 and December 31, 2019. The presented financial information is still unaudited.

Galp's financial statements are prepared in accordance with IFRS, and the cost of goods sold is valued at weighted-average cost. When goods and commodity prices fluctuate, the use of this valuation method may cause volatility in results through gains or losses in inventories, which do not reflect the Company's operating performance. This is called the inventory effect.

Another factor that may affect the Company's results, without being an indicator of its true performance, is the set of non-recurring material items considering the Group's activities.

For the purpose of evaluating Galp's operating performance, RCA profitability measures exclude non-recurring items and the inventory effect, the latter because the cost of goods sold and materials consumed has been calculated according to the Replacement Cost (RC) valuation method.

With regards to risks and uncertainties, please read Part I – C. III Internal control and risk management of Corporate Governance Report 2019.

8. DEFINITIONS

Replacement cost (RC)

According to this method of valuing inventories, the cost of goods sold is valued at the cost of replacement, i.e. at the average cost of raw materials of the month when sales materialise irrespective of inventories at the start or end of the period. The Replacement Cost Method is not accepted by the IFRS and is consequently not adopted for valuing inventories. This method does not reflect the cost of replacing other assets.

Replacement cost adjusted (RCA)

In addition to using the replacement cost method, RCA items exclude nonrecurrent events such as capital gains or losses on the disposal of assets, extraordinary taxes, impairment or reinstatement of fixed assets and environmental or restructuring charges which may affect the analysis of the Company's profit and do not reflect its operational performance.

Acronyms

%: Percentage ACS: Actividades de Construccion Y Servicios SA APETRO: Associação Portuguesa de Empresas Petrolíferas (Portuguese association of oil companies) B2B: Business to business B2C: Business to consumer bbl: barrel of oil bn: billion boe: barrels of oil equivalent BRL: Brazilian real c.: circa

CO2: Carbon dioxide Capex: Capital expenditure CESE: Contribuição Extraordinária sobre o Sector Energético (Portuguese Extraordinary Energy Sector Contribution) CFFO: Cash flow from operations COFINS: Contribution for the Financing of Social Security CMVM: Portuguese Securities Market Commission CORES: Corporación de Reservas Estratégicas de Produtos Petrolíferos (Spain) d: day DD&A: Depreciation, Depletion and Amortisation Ebit: Earnings before interest and taxes Ebitda: Ebit plus depreciation, amortisation and provisions EMPL: Europe Magreb Pipeline, Ltd EUR/€: Euro FCF: Free Cash Flow FID: Final Investment Decision FLNG: Floating liquified natural gas FNEE: Fondo Nacional de Eficiência Energética (Spain) FPSO: Floating, production, storage and offloading unit Galp, Company or Group: Galp Energia, SGPS, S.A., subsidiaries and participated companies GGND: Galp Gás Natural Distribuição, S.A. GSBV: Galp Sinopec Brazil Services GW: Gigawatt GWh: Gigawatt hour IAS: International Accounting Standards IRC: Income tax IFRS: International Financial Reporting Standards IRP: Oil income tax (Oil tax payable in Angola) ISP: Payments relating to tax on oil products kboepd: thousands of barrels of oil equivalent per day kbpd: thousands of barrels of oil per day LNG: liquefied natural gas LTM: last twelve months

m: million

MIBGAS: Iberian Market of Natural Gas mbbl: million barrels of oil mboe: millions of barrels of oil equivalent mbtu: million British thermal units mm³: million cubic metres mton: millions of tonnes MW: Megawatt MWh: Megawatt-hour NB: New Businesses NG: natural gas n.m.: not meaningful NWE: Northwestern Europe PV: photovoltaic p.p.: percentage point Q: Quarter QoQ: Quarter-on-quarter R&Mid: Refining & Midstream

R&NB: Renewables & New Businesses REN: Rede Eléctrica Nacional RC: Replacement Cost RCA: Replacement Cost Adjusted SPA: Sale and purchase agreement SPT: Special participation tax ton: tonnes TTF: Title transfer facility TWh: Terawatt-hour UA: Unitisation Agreements U.S.: United States USD/\$: Dollar of the United States of America Var.: Variation WI: working interest YoY: year-on-year

Otelo Ruivo, Head Inês C. Santos João Antunes João G. Pereira Teresa Rodrigues

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