Current Report No.: 42/2017, 19.12.2017 21:32Selection of an entity authorised to audit financial statements

Current Report No.: 42/2017

Date of publication: 19.12.2017

Short name of issuer: Enea S.A.

Subject: Selection of an entity authorised to audit financial statements

Legal basis: Article 56 item 1(2) of the Act on Offerings - current and periodic information

Content of report:

The Management Board of Enea S.A. ('Company', 'Issuer') informs that on 19 December 2017 the Company's Supervisory Board selected PricewaterhouseCoopers Sp. z o.o., as an entity authorised to audit financial statements, with which an agreement for financial statements audit and review will be concluded.

The scope of the agreement will be:

• reviews of the non-consolidated statements of Enea S.A. and consolidated statements of Enea Capital Group as at 30 June of a given year (2018, 2019 and 2020), pursuant to EU IFRS and preparing a report from the review in Polish and English.

• audit of the non-consolidated statements of Enea S.A. and consolidated statements of Enea Capital Group as at 31 December of a given year (2018, 2019 and 2020), pursuant to EU IFRS and preparing the audit report in Polish and English.

Irrespective of the above, based on the aforementioned agreement, the selected entity will perform additional services including e.g. verification activities relating to the indicated financial aspects as well as the audit of the regulatory report under the provisions of the Energy Law.

The agreement with the selected entity will be concluded for the period of performing the obligations resulting therefrom.

PricewaterhouseCoopers Sp. z o.o., Al. Armii Ludowej 14, 00-638 Warsaw, is entered into the list of entities authorised to audit financial statements maintained by the National Chamber of Statutory Auditors under the register number of 144.

The Issuer used the services of PricewaterhouseCoopers Sp. z o.o. as regards the performance of the audit of the non-consolidated and consolidated annual financial statements for 2005.

Detailed legal basis: § 5 item 1(19) of the regulation of the Minister of Finance of 19 February 2009 on current and periodic information published by issuers of securities [...]