1. General information about the TAURON Polska Energia S.A. Capital Group and its parent company
2. Composition of TAURON Group and joint ventures
3. Changes in the composition of TAURON Group
4. Statement of compliance
5. Going concern
6. Functional currency and presentation currency
7. Accounting principles (policy)
8. Material values based on professional judgement and estimates
9. Standards published and amendments to standards which are not yet effective by the balance sheet date
10. Changes in accounting policies used and restatement of comparable data
10.1. Application of amendments to standards
10.2. Restatement of comparable data
11. Climate change and its impact on the accounting principles applied
12. Significant amendments to legal regulations
13. Information on operating segments
13.1. Operating segments
13.2. Geographical areas of operations
14. Impairment in value of non-financial assets
15. Sales revenue
16. Recompensation revenue
17. Cost of goods, products, materials and services sold
17.1. Employee benefit expenses
17.2. Employee benefit expenses
17.3. Depreciation and amortization charges and impairment losses
18. Other operating revenues and costs
19. Financial revenues and costs
20. Costs arising from leases
21. Income Tax
21.1. Tax burden in the statement of comprehensive income
21.2. Reconciliation of the effective tax rate
22. Discontinued activity
23. Earnings/(loss) per share
24. Property, plant and equipment
25. Right-of-use assets
26. Goodwill
27. Energy certificates and CO2 emission allowances
27.1. Long-term energy certificates and CO2 emission allowances
27.2. Short-term energy certificates and CO2 emission rights
27.3. Balance of CO2 emission allowances in the Union Registry
28. Other intangible assets
29. Shares and stocks in joint ventures
30. Loans to joint ventures
31. Derivatives and hedge accounting
32. Other financial assets
33. Other non-financial assets
33.1. Other non-current non-financial assets
33.2. Other current non-financial assets
34. Deferred income tax
35. Inventories
36. Receivables from customers
37. Receivables arising from other taxes and charges
38. Cash and cash equivalents
39. Equity
39.1. Share capital
39.2. Shareholder rights
39.3. Supplementary capital
39.4. Revaluation reserve from the measurement of hedging instruments
39.5. Retained earnings and restrictions on dividends
39.6. Non-controlling interests
40. Dividends paid and proposed for disbursement
41. Debt liabilities
41.1. Bonds issued
41.2. Credits and loans
41.3. Debt agreement covenants
41.4. Lease liability
42. Provisions for employee benefits
43. Provisions for dismantling fixed assets, restoration of land and other provisions
43.1. Provision for mine decommissioning costs
43.2. Provision for restoration of land and dismantling and removal of fixed assets
44. Provisions for liabilities due to energy certificates of origin and CO2 emission allowances
45. Other provisions
45.1. Provision for the non-contractual use of real estate
45.2. Provisions for onerous contracts
45.3. Provisions for counterparty claims, court disputes and other provisions
46. Accruals and governmental subsidies
46.1. Deferred income and government grants
46.2. Accrued expenses
47. Liabilities to suppliers
48. Liabilities due to acquisition of non-controlling shares
49. Investment liabilities
50. Settlements due to income tax
51. Liabilities arising from other taxes and charges
52. Other financial liabilities
53. Other current non-financial liabilities
54. Significant items of the consolidated statement of cash flows
54.1. Cash flows from operating activities
54.2. Cash flows from investment activities
54.3. Cash flows from financial activities
54.4. Cash flows from discontinued operations
55. Financial instruments
55.1. Carrying amount and fair value of financial instrument classes and categories
55.2. Revenue, expenses, gain and loss items included in the statement of comprehensive income by category of financial instruments
56. Objectives and principles of financial risk management
56.1. Credit risk
56.1.1. Credit risk related to receivables from customers
56.1.2. Credit risk related to other financial receivables
56.1.3. Credit risk related to cash and cash equivalents and derivatives
56.1.4. Credit risk related to loans granted
56.2. Liquidity risk
56.3. Market risk
56.3.1. Interest rate risk
56.3.2. Currency risk
56.3.3. Raw material and commodity price risk related to commodity derivative instruments
57. Operational risk
58. Contingent liabilities
59. Collaterals for repayment of liabilities
60. Related party disclosures
60.1. Transactions with joint ventures
60.2. Transactions with the participation of State Treasury companies
60.3. Remuneration of the executives
61. Finance and capital management
62. Fee of the certified auditor or the entity authorized to audit financial statements
63. Other material information
64. Events after the balance sheet date
