1、 2022 MANAGEMENT REPORT AND ANNUAL CONSOLIDATED FINANCIAL STATEMENTS ENGIE-2022 CONSOLIDATED FINANCIAL STATEMENTS 3 CONTENTS 01 MANAGEMENT REPORT 1 ENGIE 2022 RESULTS.7 2 OTHER INCOME STATEMENT ITEMS.21 3 CHANGES IN NET FINANCIAL DEBT.23 4 OTHER ITEMS IN THE STATEMENT OF FINANCIAL POSITION.28 5 PARE

2、NT COMPANY FINANCIAL STATEMENTS.29 02 CONSOLIDATED FINANCIAL STATEMENTS INCOME STATEMENT.32 STATEMENT OF COMPREHENSIVE INCOME.33 STATEMENT OF FINANCIAL POSITION.34 STATEMENT OF CHANGES IN EQUITY.36 STATEMENT OF CASH FLOWS.38 03 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 1 ACCOUNTING FRAMEWO

3、RK AND BASIS FOR PREPARING THE CONSOLIDATED FINANCIAL STATEMENTS.41 Note 2 MAIN SUBSIDIARIES AT DECEMBER 31,2022.46 Note 3 INVESTMENTS IN EQUITY METHOD ENTITIES.52 Note 4 MAIN CHANGES IN GROUP STRUCTURE.60 Note 5 FINANCIAL INDICATORS USED IN FINANCIAL COMMUNICATION.64 Note 6 SEGMENT INFORMATION.69 N

4、ote 7 REVENUES.74 Note 8 OPERATING EXPENSES.79 Note 9 OTHER ITEMS OF NET INCOME/(LOSS)FROM OPERATING ACTIVITIES.81 Note 10 NET FINANCIAL INCOME/(LOSS).84 Note 11 INCOME TAX EXPENSE.85 Note 12 EARNINGS PER SHARE.89 Note 13 FIXED ASSETS.90 Note 14 FINANCIAL INSTRUMENTS.105 Note 15 RISKS ARISING FROM F

5、INANCIAL INSTRUMENTS.124 Note 16 EQUITY.143 ENGIE-2022 CONSOLIDATED FINANCIAL STATEMENTS 4 Note 17 PROVISIONS.147 Note 18 POST-EMPLOYMENT BENEFITS AND OTHER LONG-TERM BENEFITS.157 Note 19 SHARE-BASED PAYMENTS.166 Note 20 RELATED PARTY TRANSACTIONS.170 Note 21 EXECUTIVE COMPENSATION.172 Note 22 WORKI

6、NG CAPITAL REQUIREMENTS,INVENTORIES,OTHER ASSETS AND OTHER LIABILITIES 173 Note 23 LEGAL AND ANTI-TRUST PROCEEDINGS.175 Note 24 SUBSEQUENT EVENTS.182 Note 25 FEES PAID TO THE STATUTORY AUDITORS AND TO MEMBERS OF THEIR NETWORKS.183 Note 26 INFORMATION REGARDING LUXEMBOURG AND DUTCH COMPANIES EXEMPTED