ORLEN S.A is the ultimate parent company preparing the consolidated financial statements, in which as at 31 December 2022 the State Treasury holding 49.9% of shares is the largest shareholder. As at 31 December 2021, the State Treasury owned 27.52% of the shares of the Parent Company of the ORLEN Group - ORLEN.

The Group identified transactions with related parties, which are also parties related to the State Treasury, based on the "List of companies with State Treasury share" provided by the Prime Minister’s Office.

In 2022 and in 2021 and as at 31 December 2022 and as at 31 December 2021, the Group identified the following transactions:

Above transactions were concluded on an arm’s length basis, were related to the ORLEN Group current operating activities and concerned mainly fuel sales, purchase and sales of natural gas, energy, transport and storage services.
Additionally, there were also financial transactions (loans, guarantees, bank fees, commissions) with Bank Gospodarstwa Krajowego.