The condensed semi-annual financial statements of Energie AG Oberösterreich as of 31 March 2021 were drawn up in accordance with the International Financial Reporting Standards (IFRS) and the interpretations, published by the International Accounting Standards Board (IASB), as required for interim financial reports as of the reporting date and as adopted by the European Union, applying IAS 34 (interim financial reporting). The interim financial report is an update to the consolidated financial statements as of 30 September 2020. The semi-annual financial statements were not audited or reviewed by an auditor.
The accounting policies applied on 30 September 2020 were used again, except where stated below.