The condensed Semi-Annual Financial Statements of Energie AG Oberösterreich as of 31 March 2019 were drawn up in accordance with IAS 34 (interim financial reporting), the International Financial Reporting Standards (IFRS) for interim financial reporting as applicable on the balance sheet date together with the applicable interpretations as published by the International Accounting Standards Board (IASB) and adopted by the European Union. The interim report provides an update to the consolidated financial statements as of 30 September 2018. The Semi-Annual Financial Statements were not subjected to a complete review or a review by a public auditor.

The accounting policies current as of 30 September 2018 were applied without changes, with the exception of the changes disclosed in this report.