Engie集团（ENGIE）2025年管理报告与年度合并财务报表（英文版）（172页）.pdf

1、 2025 MANAGEMENT REPORT AND ANNUAL CONSOLIDATED FINANCIAL STATEMENTS ENGIE-2025 CONSOLIDATED FINANCIAL STATEMENTS 2 CONTENTS 01 MANAGEMENT REPORT 1 ENGIE FULL-YEAR 2025 RESULTS.6 2 PARENT COMPANY FINANCIAL STATEMENTS.19 02 CONSOLIDATED FINANCIAL STATEMENTS INCOME STATEMENT.22 STATEMENT OF COMPREHENS

2、IVE INCOME.23 STATEMENT OF FINANCIAL POSITION.24 STATEMENT OF CHANGES IN EQUITY.26 STATEMENT OF CASH FLOWS.28 03 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 1 ACCOUNTING FRAMEWORK AND BASIS FOR PREPARING THE CONSOLIDATED FINANCIAL STATEMENTS.31 Note 2 MAIN SUBSIDIARIES AT DECEMBER 31,2025.36

3、 Note 3 INVESTMENTS IN EQUITY METHOD ENTITIES.42 Note 4 MAIN CHANGES IN GROUP STRUCTURE AND OTHER HIGHLIGHTS OF THE YEAR.50 Note 5 FINANCIAL INDICATORS USED IN FINANCIAL COMMUNICATION.54 Note 6 SEGMENT INFORMATION.58 Note 7 REVENUES.64 Note 8 OPERATING EXPENSES.68 Note 9 OTHER ITEMS OF NET INCOME/(L

4、OSS)FROM OPERATING ACTIVITIES.70 Note 10 NET FINANCIAL INCOME/(LOSS).73 Note 11 INCOME TAX EXPENSE.74 Note 12 EARNINGS PER SHARE.78 Note 13 FIXED ASSETS.79 Note 14 FINANCIAL INSTRUMENTS.99 Note 15 RISKS ARISING FROM FINANCIAL INSTRUMENTS.115 Note 16 EQUITY.132 Note 17 PROVISIONS.136 Note 18 POST-EMP

5、LOYMENT BENEFITS AND OTHER LONG-TERM BENEFITS.144 Note 19 SHARE-BASED PAYMENTS.152 ENGIE-2025 CONSOLIDATED FINANCIAL STATEMENTS 3 Note 20 RELATED PARTY TRANSACTIONS.155 Note 21 EXECUTIVE COMPENSATION.157 Note 22 WORKING CAPITAL REQUIREMENTS,INVENTORIES,OTHER ASSETS AND OTHER LIABILITIES 158 Note 23

6、LEGAL AND ANTI-TRUST PROCEEDINGS.160 Note 24 SUBSEQUENT EVENTS.167 Note 25 FEES PAID TO THE STATUTORY AUDITORS AND TO MEMBERS OF THEIR NETWORKS.168 Note 26 INFORMATION REGARDING LUXEMBOURG AND DUTCH COMPANIES EXEMPTED FROM THE REQUIREMENTS TO PUBLISH ANNUAL FINANCIAL STATEMENTS.169 ENGIE-2025 CONSOL