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Endesa S A : Half-yearly Financial Report
Endesa S A : Half-yearly Financial
About this update from Endesa S.a.
HALF-YEARLY FINANCIAL REPORT 30 JUNE 2024 (Translation from the original issued in Spanish. In the event of discrepancy, the Spanish-language version prevails) HALF-YEARLY FINANCIAL REPORT 30 JUNE 2024 TABLE OF CONTENTS . LIMITED REVIEW REPORT ON THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 7 . CONSOLIDATED MANAGEMENT REPORT 13 4 Half-Yearly Financial Report 30 June 2024 1 Limited Review Report 2 Consolidated 3 Interim Condensed 4 Limited Review Report 5 Individual Interim on the Interim Condensed Management Report Consolidated Financial on the Individual Interim Condensed Financial Consolidated Financial Statements Condensed Financial Statements and Statements Statements Management Report . INTERIM CONDENSED . INDIVIDUAL INTERIM CONSOLIDATED CONDENSED FINANCIAL FINANCIAL STATEMENTS 99 STATEMENTS AND MANAGEMENT REPORT 239 . LIMITED REVIEW REPORT ON THE INDIVIDUAL INTERIM CONDENSED FINANCIAL STATEMENTS 233 Table of contents 5 6 Half-Yearly Financial Report 30 June 2024 1 Limited Review Report 2 Consolidated 3 Interim Condensed 4 Limited Review Report 5 Individual Interim on the Interim Condensed Management Report Consolidated Financial on the Individual Interim Condensed Financial Consolidated Financial Statements Condensed Financial Statements and Statements Statements Management Report 1. LIMITED REVIEW REPORT ON THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 7 Limited review report on Endesa, S.A. and subsidiaries ( Together with the interim condensed consolidated financial statements and consolidated management report of Endesa, S.A. and subsidiaries for the six-month period ended 30 June 2024) (Free translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.) 8 Half-Yearly Financial Report 30 June 2024 1 Limited Review Report 2 Consolidated 3 Interim Condensed 4 Limited Review Report 5 Individual Interim on the Interim Condensed Management Report Consolidated Financial on the Individual Interim Condensed Financial Consolidated Financial Statements Condensed Financial Statements and Statements Statements Management Report KPMG Auditores, S.L. Pº. de la Castellana, 259 C. 28046 Madrid Report on Limited Review of Interim Condensed Consolidated Financial Statements (Free translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.) To the Shareholders of Endesa, S.A., commissioned by the Directors of Endesa, S.A. REPORT ON THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Introduction______________________________________________________________ We have carried out a limited review of the accompanying interim condensed consolidated financial statements (the "interim financial statements") of Endesa, S.A. (the "Parent") and subsidiaries (the "Group"), which comprise the statement of financial position at 30 June 2024, the income statement, statement of other comprehensive income, statement of changes in equity, statement of cash flows for the six-month period then ended, and explanatory notes (all condensed and consolidated). The Directors of the Parent are responsible for the preparation of these interim financial statements in accordance with International Accounting Standard (IAS) 34 Interim Financial Reporting as adopted by the European Union, pursuant to article 12 of Royal Decree 1362/2007 as regards the preparation of condensed interim financial information. Our responsibility is to express a conclusion on these interim financial statements based on our limited review. Scope of Review _________________________________________________________ We conducted our limited review in accordance with International Standard on Review Engagements 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity". A limited review of interim financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A limited review is substantially less in scope than an audit conducted in accordance with prevailing legislation regulating the audit of accounts in Spain and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion on the accompanying interim financial statements. Conclusion _______________________________________________________________ Based on our limited review, which can under no circumstances be considered an audit, nothing has come to our attention that causes us to believe that the accompanying interim financial statements for the six-month period ended 30 June 2024 have not been prepared, in all material respects, in accordance with International Accounting Standard (IAS) 34 Interim Financial Reporting as adopted by the European Union, pursuant to article 12 of Royal Decree 1362/2007 as regards the preparation of condensed interim financial statements. KPMG Auditores S.L., a limited liability Spanish company and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. Paseo de la Castellana, 259C 28046 Madrid Filed at the Madrid Mercantile Registry in volume 11,961, sheet 90, section 8, page number M-188,007, entry number 9 Tax identification number (NIF): B-78510153 1. Limited Review Report on the Interim Condensed Consolidated Financial Statements 9 2 (Free translation from the original in Spanish. In the event of discrepancy, the Spanish-language version prevails.) Emphasis of Matter_______________________________________________________ We draw your attention to the accompanying note 2, which states that these interim financial statements do not include all the information that would be required in a complete set of consolidated financial statements prepared in accordance with International Financial Reporting Standards as adopted by the European Union. The accompanying interim financial statements should therefore be read in conjunction with the Group's consolidated annual accounts for the year ended 31 December 2023. This matter does not modify our conclusion. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS The accompanying consolidated interim management report for the six-month period ended 30 June 2024 contains such explanations as the Directors of the Parent consider relevant with respect to the significant events that have taken place in this period and their effect on the interim financial statements, as well as the disclosures required by article 15 of Royal Decree 1362/2007. The consolidated management report is not an integral part of the interim financial statements. We have confirmed that the accounting information contained therein is consistent with that disclosed in the interim financial statements for the six-month period ended 30 June 2024. Our work is limited to the examination of the consolidated management report within the scope described in this paragraph and does not include a review of information other than that obtained from the accounting records of Endesa, S.A. and subsidiaries. Other Matter _____________________________________________________________ This report has been prepared at the request of the Company's Directors in relation to the publication of the six-monthly financial report required by article 100 of Securities Market and Investment Services Law 6/2023 of 17 March 2023. KPMG Auditores, S.L. (Signed on original in Spanish) Estíbaliz Bilbao Belda 23 July 2024 10 Half-Yearly Financial Report 30 June 2024