ZE PAK SA
FINANCIAL STATEMENT
FOR THE 12-MONTH PERIOD CONCLUDED ON 31 DECEMBER 2022
27 APRIL 2023
27 APRIL 2023
ZE PAK SA | ||
Financial statement for the year concluded on 31 December 2022 | ||
(in PLN thousand) | ||
TABLE OF CONTENTS | ||
INCOME STATEMENT (CALCULATION VARIANT) | 8 | |
CASH FLOW STATEMENT (INDIRECT METHOD) | 9 | |
CASH FLOW STATEMENT (INDIRECT METHOD) (CONT.) | 10 | |
STATEMENT OF EQUITY (FUND) CHANGES | 11 | |
STATEMENT OF EQUITY CHANGES (CONT.) | 12 | |
INTRODUCTION TO THE FINANCIAL STATEMENT | 13 | |
1. | GENERAL INFORMATION ABOUT THE COMPANY | 13 |
2. | COMPOSITION OF THE MANAGEMENT BOARD | 13 |
3. DESCRIPTION AND CLARIFICATION OF DIFFERENCES IN THE DISCLOSED DATA AND SIGNIFICANT DIFFERENCES REGARDING THE ADOPTED ACCOUNTING PRINCIPLES (POLICY) BETWEEN THE STATEMENT AND COMPARABLE
DATA, AS WELL AS THE STATEMENT AND THE COMPARABLE DATA DEVELOPED ACC. TO THE IAS | 13 | |
4. | GOING CONCERN ASSUMPTION | 15 |
5. | MERGER OF COMMERCIAL COMPANIES | 15 |
6. | ADOPTED ACCOUNTING PRINCIPLES (POLICY) | 15 |
ADDITIONAL INFORMATION AND EXPLANATIONS TO THE FINANCIAL STATEMENT | 24 |
1. INFORMATION ON SIGNIFICANT EVENTS RELATED TO PREVIOUS YEARS, INCLUDED IN THE FINANCIAL YEAR
FINANCIAL STATEMENT | 24 |
2. INFORMATION ON SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE AND NOT RECOGNIZED IN THE
FINANCIAL STATEMENT | 24 | |
3. | CHANGES IN THE ACCOUNTING PRINCIPLES (POLICY) IN THE FINANCIAL YEAR | 24 |
4. | ERROR ADJUSTMENT AND COMPARATIVE DATA RESTATEMENT | 24 |
5. COMPARABILITY OF FINANCIAL DATA FOR THE PRECEDING PERIOD WITH THE STATEMENT FOR THE CURRENT
PERIOD | 24 | ||
6. | INTANGIBLE ASSETS | 25 | |
7. | TANGIBLE FIXED ASSETS | 27 | |
Tangible fixed asset impairment test | 29 | ||
8. | INVESTMENTS | 30 | |
8.1. | Long-term investments | 30 | |
8.2. | Short-term investments | 31 | |
9. | SHORT-TERMRECEIVABLES | 32 | |
10. | PREPAYMENTS | 33 | |
11. | CAPITALS | 33 | |
12. | INTEREST-BEARING BANK LOANS AND BORROWINGS, AND OTHER FINANCIAL LIABILITIES | 33 | |
13. | DIVISION OF PROFIT / LOSS COVERAGE | 34 | |
13.1 Previous year loss coverage | 34 | ||
13.2 Current year profit distribution | 34 | ||
14. | PROVISIONS | 35 | |
15. | RECEIVABLE IMPAIRMENT WRITE-DOWNS | 36 | |
16. | SHORT-TERMLIABILITIES | 36 | |
17. | LIABILITIES SECURED WITH THE ENTITY'S ASSETS | 37 | |
18. | CONTINGENT LIABILITIES | 38 | |
19. | OTHER CONTRACTS NOT INCLUDED IN THE BALANCE SHEET | 38 | |
20. | SALES BY TYPE AND TERRITORY | 38 | |
21. | IMPAIRMENT WRITE-DOWNSAGAINST TANGIBLE ASSETS | 39 |
22. INTEREST AND EXCHANGE RATE DIFFERENCES THAT INCREASED THE GOOD ACQUISITION PRICE OR GOODS
PRODUCTION COST DURING THE FINANCIAL YEAR | 39 | |
23. | INVENTORIES | 39 |
24. INFORMATION ON REVENUES, COSTS AND RESULTS OF DISCONTINUED ACTIVITIES IN THE FINANCIAL YEAR OR
PLANNED TO BE DISCONTINUED IN THE FOLLOWING YEAR | 40 | |
25. | INCOME TAX | 40 |
26. | COSTS BY TYPE | 43 |
27. | OTHER OPERATING REVENUES | 43 |
28. | OTHER OPERATING COSTS | 43 |
2
ZE PAK SA | ||
Financial statement for the year concluded on 31 December 2022 | ||
(in PLN thousand) | ||
29. | FINANCIAL REVENUES | 44 |
30. | FINANCIAL COSTS | 44 |
31. | CAPITAL WORK IN PROGRESS PRODUCTION COST | 44 |
32. | REVENUES AND COSTS OF EXTRAORDINARY VALUE OR INCIDENTAL | 45 |
33. | STRUCTURE OF CASH ACCEPTED TO THE CASH FLOW STATEMENT | 45 |
34. REASONS BEHIND DIFFERENCES BETWEEN CHANGES IN CERTAIN BALANCE SHEET ITEMS AND CHANGES OF THE
SAME ITEMS DISCLOSED IN THE CASH FLOW STATEMENT | 45 | |
35. | INFORMATION ON AVERAGE EMPLOYMENT DIVIDED INTO OCCUPATIONAL GROUPS | 46 |
36. | INFORMATION ON AUDIT COMPANY REMUNERATION, PAID OR DUE FOR THE FINANCIAL YEAR | 47 |
37. INFORMATION ON REMUNERATION, TOGETHER WITH REMUNERATION ON PROFIT AND PENSIONS PAID OR DUE
TO PERSONS MAKING UP MANAGEMENT AND SUPERVISORY BODIES | 47 |
38. INFORMATION ON LOANS AND BENEFITS SIMILAR IN NATURE GRANTED TO PERSONS MAKING UP
MANAGEMENT AND SUPERVISORY BODIES | 47 | ||
39. | INFORMATION ON JOINT VENTURES NOT SUBJECT TO CONSOLIDATION | 47 | |
40. | INFORMATION ON THE CAPITAL GROUP AND TRANSACTIONS WITH AFFILIATED ENTITIES | 47 | |
40.1. | Capital Group | 47 | |
40.2. | Transactions with affiliated entities | 50 |
41. LIST OF COMPANIES WITH COMPANY'S EQUITY INTEREST OR 20% OF THE TOTAL NUMBER OF VOTES IN THE
COMPANY'S GOVERNING BODY | 53 | |
42. | INFORMATION ON FULFILLING THE OBLIGATIONS OF ART. 44 OF THE ENERGY LAW ACT | 54 |
43. | GOALS AND RULES OF FINANCIAL RISK MANAGEMENT | 58 |
Interest rate risk | 58 | |
Credit risk | 58 | |
Currency risk | 60 | |
Financial instruments | 60 | |
44. | WAR IN UKRAINE | 61 |
45. | EVENTS AFTER THE BALANCE SHEET DATE | 61 |
3
ZE PAK SA
Financial statement for the year concluded on 31 December 2022
(in PLN thousand)
BALANCE SHEET
Assets
A. Fixed assets
- Intangible and legal assets
- Costs of completed development work
- Goodwill
- Other intangible and legal assets
- Advance payment on intangible and legal assets
- Tangible fixed assets
- Fixed assets
- lands (including the perpetual usufruct of land)
- buildings, premises, as well as civil and water engineering facilities
- technical equipment and machinery
- means of transport
- other fixed assets
- Capital work in progress
- Advance payments for capital work in progress
- Long-termreceivables
- From affiliated entities
- From other entities, where the entity has equity interests
- From other entities
IV. Long-term investments
- Properties
- Intangible and legal assets
- Long-termfinancial assets
- in affiliated entities
- shares or stocks
- other securities
- loans granted
- other long-term financial assets
- in other entities where the unit has equity interest
- shares or stocks
- other securities
- loans granted
- other long-term financial assets
- in other entities
- shares or stocks
- other securities
- loans granted
- other long-term financial assets
4. Other long-term investments
- Long-termprepayments
- Deferred income tax assets
- Other prepayments and accruals
B. Current assets
- Inventories
- Materials
- Semi-finishedproducts and products in progress
- Finished products
Note | as at 31 December | as at 31 December | |
2022 | 2021 | ||
779 112 | 842 868 | ||
6 | 2 420 | 1 917 | |
- | - | ||
- | - | ||
2 420 | 1 917 | ||
- | - | ||
7 | 37 490 | 660 059 | |
5 952 | 450 232 | ||
1 647 | 1 685 | ||
1 119 | 107 942 | ||
2 391 | 339 815 | ||
64 | 147 | ||
731 | 643 | ||
13 870 | 187 291 | ||
17 668 | 22 536 | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
8.1 | 732 081 | 176 354 | |
- | - | ||
- | - | ||
732 081 | 176 354 | ||
731 929 | 170 527 | ||
687 842 | 161 850 | ||
- | - | ||
41 557 | 6 147 | ||
2 530 | 2 530 | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
152 | 5 827 | ||
152 | 152 | ||
- | - | ||
- | - | ||
- | 5 675 | ||
- | - | ||
10 | 7 121 | 4 538 | |
3 660 | - | ||
3 461 | 4 538 | ||
2 005 531 | 1 858 904 | ||
23 | 14 220 | 57 225 | |
11 841 | 23 852 | ||
- | - | ||
- | - |
4
ZE PAK SA
Financial statement for the year concluded on 31 December 2022
(in PLN thousand)
- Goods
- Advance payments for supplies
II. Short-term receivables
- Receivables from affiliated units
- trade-related,with a payment period of:
- up to 12 months
- above 12 months
- other
- Receivables from other entities where the unit has equity interests
- trade-related,with a payment period of:
- up to 12 months
- above 12 months
- other
- Receivables from other parties
- trade-related,with a payment period of:
- up to 12 months
- above 12 months
- on account of taxes, subsidies, customs duties, social and health insurance, and other benefits
- other
- pursued in court
- Short-terminvestments
- Short-termfinancial assets
- in affiliated entities
- shares or stocks
- other securities
- loans granted
- other short-term financial assets
- in other entities
- shares or stocks
- other securities
- loans granted
- other short-term financial assets
- cash and cash equivalents
- cash in hand and at bank
- other cash
- other monetary assets
- Other short-term investments
IV. Short-term prepayments
- Called-upshare capital (fund) contributions
- Equity shares
Total assets
Konin, 27 April 2023
2 378 | 33 373 | ||
1 | - | ||
9 | 487 932 | 1 356 364 | |
40.2 | 23 126 | 28 226 | |
20 499 | 28 171 | ||
20 499 | 28 171 | ||
- | - | ||
2 627 | 55 | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
464 806 | 1 328 138 | ||
46 514 | 171 531 | ||
46 514 | 171 531 | ||
- | - | ||
7 410 | 11 585 | ||
410 882 | 1 145 022 | ||
- | - | ||
8.2 | 1 499 496 | 445 020 | |
1 499 496 | 445 020 | ||
281 499 | 33 075 | ||
- | - | ||
- | - | ||
281 499 | 33 075 | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
- | - | ||
33 | 1 217 997 | 411 945 | |
1 217 997 | 411 945 | ||
- | - | ||
- | - | ||
- | - | ||
10 | 3 883 | 295 | |
- | - | ||
- | - | ||
2 784 643 | 2 701 772 |
5
Attachments
- Original Link
- Original Document
- Permalink
Disclaimer
Zespól Elektrowni Patnów-Adamów-Konin SA published this content on 13 June 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 21 June 2023 13:02:13 UTC.