35. Glossary of terms and abbreviations

The following is a list of the terms and abbreviations most frequently used in these consolidated financial statements.

Abbreviation Full name
CCIRS Cross Currency Interest Rate Swaps
CGU Cash Generating Units
FDP Forced Delivery Price
FCP Forced Reception Price
EBIT Earnings Before Interest and Taxes
EBITDA Earnings Before Interest, Taxes, Depreciation and Amortisation
EUA European Union Allowances
MPLF Mining Plant Liquidation Fund
ECH Exchange Clearing House
PGE Capital Group, PGE Group, Group, PGE CG The Capital Group of PGE Polska Grupa Energetyczna S.A.
WCCH Warsaw Commodity Clearing House
IRS Interest Rate Swaps
PPA Power Purchase Agreements
IFRIC International Financial Reporting Interpretations Committee
KOGENARACJA S.A. Zespół Elektrociepłowni Wrocławskich KOGENARACJA S.A.
NIP National Investment Plan
IFRS International Financial Reporting Standards
EU IFRS International Financial Reporting Standards as adopted by the European Union
NEPWMF National Environmental Protection and Water Management Fund
IP Investment property
TSO Transmission System Operator
ROUA Rights to use assets
PGE S.A., Company, parent company PGE Polska Grupa Energetyczna S.A.
PGE EC S.A. PGE Energia Ciepła S.A.
PGE EO S.A. PGE Energia Odnawialna S.A.
PGE GiEK S.A. PGE Górnictwo i Energetyka Konwencjonalna S.A.
PGE PGK Tax Capital Group
RPUL Right of perpetual usufruct of land
PPE Property, plant and equipment
Financial statements, consolidated financial statements Consolidated financial statements of the PGE Capital Group
TGE Towarowa Giełda Energii S.A.
ERO Energy Regulatory Office
Electricity Pricing Act The Act amending the Act on excise tax and certain other acts
WACC Weighted Average Cost of Capital
PEPWMF Provincial Environmental Protection and Water Management Fund
IA Intangible assets
CSBF Company Social Benefits Fund

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