Integrated Report 2019 | PGE Capital Group
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
CONSOLIDATED STATEMENT OF CASH FLOWS
1. General information
1.1 Information on the parent
1.2 Information on PGE Group
1.3 PGE Group's composition
2. Basis for preparation of the financial statements
2.1 Statement of compliance
2.2 Presentation and functional currency
2.3 New standards and interpretations published, not yet effective
3. Test for impairment of property, plant and equipment, intangible asstes and goodwill
3.1 Description of assumptions for the Conventional Generation segment
3.2 Description of assumptions for the District Heating segment
3.3 Description of assumptions for the Renewables segment
3.4 Property, plant and equipment of the Distribution segment
4. Selected accounting policies
5. Changes in accounting policies and data presentation
6. Information on operating segments
6.1 Information on business segments
6.2 Information on geographical areas
7. Revenue and expenses
7.1 Revenue from sales
7.2 Costs by nature and function
7.2.1 Depreciation, amortisation, disposal and impairment losses
7.2.2 Materials and energy consumption
7.2.3 External services
7.2.4 Employee benefits expenses and employee structure
7.3 Other operating income and expenses
7.4 Finance income and costs
7.5 Share of profit of entities accounted for using the equity method
8. Income tax
8.1 Tax in the statement of comprehensive income
8.2 Effective tax rate
9. Property, plant and equipment
10. Investment property
11. Intangible assets
12. Right-of-use assets
13. Shares accounted for using the equity method
14. Deferred tax in the statement of financial position
14.1 Deferred income tax assets
14.2 Deferred tax liabilities
15. Inventories
16. CO2 emission allowances for captive use
17. Other current and non-current assets
17.1 Other non-current assets
17.2 Other current assets
18. Cash and cash equivalents
19. Assets related to employee welfare activities and liabilities to the Company Social Benefits Fund
20. Equity
20.1 Share capital
20.2 Reserve capital
20.3 Hedging reserve
20.4 Foreign exchange differences from translation
20.5 Undistributed profit and limitations on dividend payment
20.6 Equity attributable to non-controlling interests
20.7 Net profit/loss per share
20.8 Dividends paid and proposed
21. Provisions
21.1 Rehabilitation provision
21.2 Provision for shortage of CO2 emission allowances
21.3 Provision for energy origin units held for redemption
21.4 Provision for non-contractual use of property
22. Employee benefits
23. Deferred income and government grants
23.1 Non-current deferred income and government grants
23.2 Current deferred income and government grants
24. Other non-financial liabilities
24.1 Other non-financial liabilities – non-current
24.2 Other current non-financial liabilities
25. Financial instruments
25.1 Description of significant items within particular classes of financial instruments
25.1.1 Financial receivables and other financial receivables
25.1.2 Derivatives and other instruments measured at fair value through profit or loss
25.1.3 Credit facilities, loans, bonds and leases
25.1.4 Trade and other financial liabilities
25.2 Fair value of financial instruments
25.3 Fair value hierarchy
25.4 Statement of comprehensive income
25.5 Collateral for repayment of receivables and liabilities
26. Objectives and principles of financial risk management
26.1 Market risk
26.1.1 Commodity risk
26.1.2 Interest rate risk
26.1.3 Currency risk
26.2 Liquidity risk
26.3 Credit risk
26.3.1 Trade receivables. Other loans and financial receivables
26.3.2 Deposits, cash and cash equivalents
26.3.3 Derivatives
26.3.4 Guarantees and sureties issued
26.4 Market (financial) risk – sensitivity analysis
26.5 Hedge accounting
27. Statement of cash flows
27.1 Cash flows from operating activities
27.2 Cash flows from investing activities
27.3 Cash flows from financing activities
28. Contingent liabilities and receivables. Legal claims
28.1 Contingent liabilities
28.2 Other significant issues related to contingent liabilities
28.3 Contingent receivables
28.4 Other legal claims and disputes
29. Future investment commitments
30. Tax settlements
31. Information on related parties
31.1 Associates and jointly controlled entities
31.2 State Treasury-controlled companies
31.3 Management remuneration
32. Entity authorised to audit of financial statements
33. Significant events during and after the reporting period
33.1 Act amending the act on excise duty and certain other acts
33.2 Onerous contracts resulting from, among other, the approval of a tariff for G tariff group customers
33.3 Granting of additional CO2 emission allowances for PGE’s installations
33.4 Establishment of Eko-Inwestycje Fund
33.5 Events after the reporting period
34. Approval of the financial statements
