Notes to the financial statements
2. Composition of the Group and its changes
2.1. Planned merger with Polski Koncern Naftowy Orlen S.A.
4. New standards and interpretations
5. Impact of the COVID-19 pandemic on the Group’s performance
6. Use of accounting assumptions, estimates and judgements
7.6. Value-added tax, excise duty, fuel charge and emission charge
7.7. Functional currency, presentation currency and foreign currency translation
7.8. Foreign currency transactions
7.9. Property, plant and equipment and intangible assets
7.10. Impairment losses on non-financial non-current assets
7.15. Cash and cash equivalents
7.17. Bank and non-bank borrowings and notes
7.18. Employee benefit obligations
7.20. Financial assets and liabilities
7.21. Impairment of financial assets
7.22. Derivative financial instruments
7.25. Trade and other payables, and accrued expenses and deferred income
7.29. Contingent liabilities and assets
7.30. Carbon dioxide (CO2) emission allowances
7.31. Carbon dioxide (CO2) emission allowances
9.1. Costs by nature of expense
9.2. Employee benefits expense
9.7. (Impairment losses)/reversal of impairment losses on financial instruments
13. Property, plant and equipment and intangible assets
13.1. Non-current assets – Refining & Marketing
13.2. Non-current assets – Exploration & Production
13.4. Other information on property, plant and equipment and intangible assets
14. Equity-accounted joint ventures
14.1. Condensed financial information on equity-accounted joint ventures
14.2. Transactions with equity-accounted joint ventures
15. Trade receivables and other assets
15.1. Change in impairment losses on receivables
15.2. Finance lease receivables
16.1. Change in inventory write-downs
20. Cash flow hedging reserve capital
21.1. Restricted ability of subsidiaries to transfer funds to the Parent in the form of dividends
22. Bank and non-bank borrowings, notes and leases
23. Derivative financial instruments
24. Employee benefit obligations
24.1. Obligations under length-of-service awards and post-employment benefits
24.2. Total cost of future employee benefit payments charged to profit or loss
25. Trade payables, other liabilities and provisions
27. Objectives and policies of financial risk management
27.1. Risk of movements in commodity and petroleum product prices
27.2. Risk of movements in prices of carbon dioxide (CO2) emission allowances
29. Contingent liabilities and assets
29.2. Other contingent liabilities
30.1. Entity having control of the Group
30.2. Remuneration of members of the Company’s governing bodies and its key management staff
30.3. Remuneration paid or payable to other members of key management staff
30.4. Transactions with related parties of members of the Management Board and the Supervisory Board