13. EXPLANATORY NOTES TO THE STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
13.2 Sales revenues by operating segments in division on assortments
13.3 Sales revenues geographical division - disclosed by customer’s premises countries
13.4 Revenue from contracts with customers by type of contract
13.5 Revenue from contracts with customers by date of transfer
13.6 Revenue from contracts with customers by duration of contract
13.7 Revenue from contracts with customers by sales channel
13.8 Compensation for electricity and gas prices
13.11 Other operating expenses
13.12 Finance income and costs
13.14.1 Reconciliation of effective tax rate
14. EXPLANATORY NOTES TO THE STATEMENT OF FINANCIAL POSITION
14.1 Property, plant and equipment
14.2 Intangible assets and goodwill
14.3 Investments in jointly controlled entities and associates
14.4.2 Key assumptions used in asset impairment tests as at 31 December 2022
14.5.2 Trade and other receivables
14.5.2.1 Change in expected credit loss of trade receivables
14.5.2.2 Ageing analysis of trade receivables and expected credit loss as at 31 December 2021
14.5.3 Trade and other liabilities
14.5.4 Change in liabilities from contracts with customers
14.7 Loans, borrowings and bonds
14.8 Net debt and equity management
14.8.1 Changes in liabilities from financing activities and net debt
14.8.2 Equity management policy
14.9.5 Equity attributable to non-controlling interest
14.9.7 Distribution of the Parent Company’s profit for 2021
14.10 Derivatives and other assets and liabilities
14.10.1 Derivatives and other assets
14.10.1.1 Financial assets measured at fair value through other comprehensive income
14.10.2 Derivatives and other liabilities
14.11.1 Environmental and decommissioning cost provision
14.11.2 Provision for jubilee bonuses and post-employment benefits
14.11.3 Provision for CO2 emissions, energy certificates
15. EXPLANATORY NOTES TO THE STATEMENT OF CASH FLOWS
15.1 Foreign exchange gain/(loss)
15.3 (Profit)/Loss on investing activities
16. EXPLANATORY NOTES TO THE FINANCIAL INSTRUMENTS AND FINANCIAL RISK
16.1 Financial instruments by category and class
16.2 Income, expenses, profit or loss and other comprehensive income
16.3.1 Methods applied in determining fair value (fair value hierarchy)
16.5.1.1 Risk of changes in the prices of refinery and petrochemical products and raw materials
16.5.1.2 Risk of changes in CO2 emission allowances prices
16.5.2 The risk of exchange rates changes
16.5.3 The risk of interest rates changes
16.5.4 Liquidity and credit risk
17.4 Contingent assets and liabilities
17.6 Related party transactions
17.6.2 ORLEN Group companies’ transactions and balances of settlements with related parties
17.6.3 Transactions with entities related to the State Treasury
18. EVENTS AFTER THE END OF THE REPORTING PERIOD
18.1 Acquisition of petrochemical assets
18.2 Transaction of acquisition of REMAQ s.r.o
