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ORLEN GroupAnnual Report
Corporate responsibilityReport

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Accounting principles and other explanatory information

1. General information - 1.1. Principal activity of the ORLEN Group

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1.2. Concessions held

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1.3. Shareholders’ structure

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1.4. Composition of the Management Board and the Supervisory Board of the Parent

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2. Statements of the Management Board

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3. Accounting principles - 3.1. Principles of preparation of financial statements

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3.2. Impact of IFRS amendments and interpretations on consolidated financial statements of the ORLEN Group

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3.3. Applied accounting policies (3.3.1. - 3.3.10.)

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3.3. Applied accounting policies (3.3.11. - 3.3.20.)

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3.3. Applied accounting policies (3.3.21. - 3.3.32.)

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4. Significant values based on professional judgement and estimates

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5. Entities consolidated using full and proportionate method

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5.1. Changes in the ORLEN Group structure in 2013

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