Glossary

ARA

Dollar based carbon price index in the EU. Loco Amsterdam – Rotterdam – Antwerp ports.

BASE contract

A baseload contract for the supply of electricity at all hours of the period.

BAT

Best Available Technology - the most efficient and sophisticated level of technology development and methods for conducting a given business. BATs are defined for various branches of industry. In the energy sector.

BAT conclusions

Best Available Techniques with respect to large combustion plants (LCP), introduced by way of the Executive Decision of the European Commission (EU) no. 2017/1442of July 31, 2017.

Biomass

Denotes a biodegradable fraction of products.

CAPEX

Capital Expenditures.

Cash pool

True real time (online) cash pool structure.

Catalyst

Bond market. It is operated on the trading platforms of the Warsaw Stock Exchange and BondSpot.

CCGT

Combined Cycle Gas Turbine

CCS

Carbon Capture and Storage - technology for carbon dioxide capture.

CCU

Carbon Capture and Utilisation - technology for capture and use (management) of carbon dioxide.

CCU

Carbon Capture and Utilisation - technology for capture and use (management) of carbon dioxide.

CDS

Clean Dark Spread – margin ratio used to calculate the profitability of electricity production.

CER

Certified Emission Reduction.

Coal winnings

The rock material taken from the mine face. It includes the mineral and gangue.

Coarse coals

Group of coals with the particle size distribution from 25 mm to 200 mm. This group includes in particular cube coal (63-200).

Cold intervention reserve

The mechanism introduced by the Transmission System Operator in 2016. It consists of the TSO paying the owners of generation sources scheduled to be withdrawn to keep them ready to start up at the operator's command during anticipated periods of power deficit.

Color certificates

Property rights based on the certificates of origin of electricity generated in the way that is subject to support. They include:

  • green – certificates of origin of electricity from RES;
  • blue – certificates of origin of electricity generated from agricultural biogas;
  • white – energy efficiency certificates (mechanism stimulating and forcing pro-savings behaviors);
  • yellow – certificates of origin of electricity generated in co-generation from gas-fired sources or with the total installed capacity below 1 MW;
  • red – certificates of origin of electricity from co-generation (CHP certificates - Combined Heat and Power);
  • violet – certificates of origin of electricity generated in co-generation fired using methane released and captured during underground mining works in active in liquidation or liquidated hard coal mines or using gas obtained from biomass processing.

Covenant

Contractual clause, order or ban imposed on a borrower to minimize the risk of its insolvency. Covenants most frequently constitute protection for sources of debt payment to creditors, e.g. by banning further borrowing or disposing of assets.

Covenants

Contractual clauses, orders or bans imposed on a borrower to minimize the risk of its insolvency. Covenants most frequently constitute protection for sources of debt payment to creditors, e.g. by banning further borrowing or disposing of assets.

COVID-19

Coronavirus Disease 2019 – acute respiratory system contagious disease caused by the SARS-CoV-2 virus infection. The disease was first diagnosed and described in November 2019 in central China in the city of Wuhan, Hubei Province.

CRO

Cena Rozliczeniowa Odchylenia (Deviation Settlement Price) - the price at which PSE (transmission system operator) accounts for deviations in the production or consumption of electricity by the electricity balancing market (RB) participants.

CSI

Customer Satisfaction Index

CSR

Corporate Social Responsibility.

Customer loyalization

Strategy to acquire and retain customers in this time of growing competition.

CUW

Centrum Usług Wspólnych (Shared Services Center) - separate organizational units responsible for providing a specific range of support services (CUW R – accounting services, CUW HR – human resources services, CUW IT – IT services, CUW Insurance, CUW Protection).

CVaR

Credit Value at Risk – a measure of risk determining the maximum potential loss due to credit risk with the given probability and within a specified time horizon.

CVC

Corporate Venture Capital – Venture Capital (VC) investments carried out by VC funds with the intention of achieving not only financial goals, but also strategic (industry) goals set by a large company (corporation) which is the capital donor for this fund. VC are capital investments made on the OTC market in business ventures that are in the early stages of development. CVC is a development of VC as a way of investing capital and is to have a positive impact on the industry objectives of TAURON Capital Group.

Dividend

Portion of a company’s net earnings per share designated for payment to shareholders.

DMS

Distribution Management System.

DSM

Demand Side Management

DSO

Distribution System Operator (Operator Systemu Dystrybucyjnego -OSD).

DSR

Demand Side Response – a mechanism that involves a temporary reduction of electricity consumption by the consumers or a postponement of its consumption at the request of the transmission system operator.

EBIT

Earnings Before Interest and Taxes.

EBITDA

Earnings Before Interest, Taxes, Depreciation and Amortization.

Electromobility

Using electric vehicles, both individual vehicles such as an electric car, electric scooter, electric motorcycle and electric bicycle and public transport means: trams, trolleybuses and trains.

EMAS

Eco Management and Audit Scheme – an EU instrument to encourage all types of organizations to improve their environmental protection constantly. Functions on the basis of Regulation (EU) no. 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organizations in a Community eco-management and audit scheme (EMAS). The EMAS requirements constitute guidelines for organizations to structure their environmental protection duties, optimize costs and effectively manage energy and resources. EMAS is also a system for reporting an organization’s environmental impact making it easier to conduct dialogue in this area with stakeholders. Registration in the EMAS system means that an organization has satisfied the most rigorous environmental requirements.

EPCM

Engineering Procurement Construction Management - construction, engineering and procurement management service (Contract Manager).

ERM

Enterprise Risk Management.

ERO

Energy Regulatory Office. A state administrative body that regulates the Polish energy market (including electricity and gas).

ESG

Environmental, Social and Governance - environmental, social and corporate governance factors used in the investment decision making process.

EU ETS

European Union Emission Trading System.

EUA

European Union Allowance – an allowance to introduce the carbon dioxide (CO2) equivalent to the air, within the meaning of Article 2 section 4 of the Act of July 17, 2009 on the management system of emissions of greenhouse gases and other substances, which is used for settlements of emission level within the system and which can be managed under the rules provided in the Act of April 28, 2011 on the system of greenhouse gases emission allowances trading.

EUA unit

CO2 emission unit.

EWI

Early Warning Indicator.

FGD

Flue gas desulphurization installation.

Fine carbonate sorbent

Limestone powder – a product derived from the process of dehydrating and profound milling of limestone whose active ingredient is calcium carbonate, CaCO3. Fine carbonate sorbent is used in processes to desulfurize flue gas – to remove SOx.

Fine coals

Group of coals with the particle size distribution from 0 mm (optionally from 1 mm – for coal covered by the Act on Fuel Quality Monitoring System) to 31.5 mm. This group includes fine coal i (0/1-31.5mm), fine coal ii (0/1-20mm), fine coal iii (0/1 – 6/10).

FIP

Feed-in premium – system of subsidies to the market price, which is a form of support for the generation of electricity from renewable energy sources.

FIT

Feed-in tariff - guaranteed tariff system, which is a form of support for the generation of electricity from renewable energy sources.

Gangue

The rock that is extracted from a deposit of a given mineral that is considered to be unusable waste.

GM

General Meeting.

GPW

Warsaw Stock Exchange (WSE) (Giełda Papierów Wartościowych w Warszawie S.A.) with its registered office in Warsaw.

GRI

Global Reporting Initiative. An independent international organization whose mission is to create a globally shared framework for communicating responsibility and sustainability. GRI guidelines are an international standard for reporting for organizations regardless of size, sector of activity or location. Their use ensures consistency of language and indicators.

HEMS

Home Energy Management System.

Highly-efficient cogeneration

Generating electrical or mechanical energy and usable thermal energy in cogeneration to save the original energy used in the cogeneration unit in an amount no lower than 10% compared to the generation of electrical energy and thermal energy in separate systems or in a cogeneration unit with an installed electricity capacity under 1 MW compared to the generation of electrical energy and thermal energy in separate systems.

HV

High voltage grid in which the voltage ranges from 110 kV. This grid is used to transmit electrical energy over large distances.

HV/MV

HV - high voltage grid in which the voltage ranges from 110 kV. This grid is used to transmit electrical energy over large distances. MV - medium voltage grid i.e. an electrical energy grid in which the electrical voltage ranges from 1 kV to 110 kV. Medium voltage is broadly used in electrical energy grids to transmit electrical energy over medium distances and switch energy. It is used as an intermediate voltage between high voltage and low voltage connected to end-users.

HVAC

Heating, Ventilation, Air Conditioning.

IAS

International Accounting Standards.

ICE exchange

InterContinental Exchange – commodity and financial exchange, where, among others, contracts for oil, coal, natural gas and CO2 emission allowances are traded.

IFRS

International Financial Reporting Standards – standards and their interpretations approved by the International Accounting Standards Board (IASB).

IIRC

International Integrated Reporting Council - an organization whose purpose is to create globally accepted integrated reporting guidelines based on combining financial, environmental, social and corporate governance reporting in a clear, succinct, coherent and comparable format. It consists of global leaders such as the International Federation of Accountants (IFAC), the International Accounting Standards Board, the United Nations Environmental Program (UNEP), the International Organization of Securities Commissions, the World Business Council for Sustainable Development and the Global Reporting Initiative (GRI).

Impairment losses

Impairment losses on non-current assets recognized in accordance with IFRS (IAS).

Integrated reporting

An international standard for integrated reporting, that is, including both financial and non-financial data, developed by the IIRC.

International Integrated Reporting Council

An organization whose purpose is to create globally accepted integrated reporting guidelines based on combining financial, environmental, social and corporate governance reporting in a clear, succinct, coherent and comparable format. It consists of global leaders such as the International Federation of Accountants (IFAC), the International Accounting Standards Board, the United Nations Environmental Program (UNEP), the International Organization of Securities Commissions, the World Business Council for Sustainable Development and the Global Reporting Initiative (GRI).

Internet of Things

Concept according to which clearly identified objects may directly or indirectly collect, process or exchange data via computer network.

IoT

Internet of Things - concept according to which clearly identified objects may directly or indirectly collect, process or exchange data via computer network.

ISO 14001

One of the ISO standards used in managing environmental protection. This standard designated for all organizations regardless of their type and size defines the requirements whose satisfaction supports the achievement of environmental (for instance preventing the emission of pollutants) and economic objectives.

KPI

Key Performance Indicator.

KRI

Key Risk Indicator.

KSE

National Power System (Krajowy System Elektroenergetyczny).

Ksh

Act of September 15, 2000, Code of Commercial Companies.

Medium coals

Group of coals with the particle size distribution from 5 mm to 40 mm. This group includes pea coal (5–40), pea coal i (e.g. 16–40) and pea coal ii (5–25).

MV

Medium voltage grid i.e. an electrical energy grid in which the electrical voltage ranges from 1 kV to 110 kV. Medium voltage is broadly used in electrical energy grids to transmit electrical energy over medium distances and switch energy. It is used as an intermediate voltage between high voltage and low voltage connected to end-users.

Net debt

Liabilities for loans and borrowings less cash and cash equivalents.

NOx

Nitrogen oxides

OPEC

Organization of the Petroleum Exporting Countries with its registered office in Vienna.

OTC

Over the Counter Market – European OTC market.

OTF

Organized Trading Facility.

PEAK

Peak contract for the supply of electricity during business hours (8-22) on business days, e.g. the PEAK contract for March 2020 is related to the supply of the same amount of electricity on all business days in March 2020 between 8 and 22.

PEAK Power Generation Units

Power generation units used only during a period when the power system has the highest demand for capacity. Power generation units in this class are used fewer than 2000 hours a year.

PMEF

Property rights related to the energy efficiency certificates.

PMOZE_A

Property rights related to the certificates of origin confirming generation of electricity in RES after March 1, 2009.  

PMOZE-BIO

Property rights related to the certificates of origin confirming generation of electricity from agricultural biogas from July 1, 2016.

Polygeneration

Parallel generation of energy and other products.

POPC

Digital Poland Operational Program (Program Operacyjny Polska Cyfrowa).

Property rights

Property rights based on the certificates of origin of electricity generated in the way that is subject to support; the so-called color certificates:

  • green – certificates of origin of electricity from RES;
  • blue – certificates of origin of electricity generated from agricultural biogas;
  • white – energy efficiency certificates (mechanism stimulating and forcing pro-savings behaviors);
  • yellow – certificates of origin of electricity generated in co-generation from gas-fired sources or with the total installed capacity below 1 MW;
  • red – certificates of origin of electricity from co-generation (CHP certificates - Combined Heat and Power);
  • violet – certificates of origin of electricity generated in co-generation fired using methane released and captured during underground mining works in active in liquidation or liquidated hard coal mines or using gas obtained from biomass processing.

PV

Photovoltaic – using semi-conductor material in which the energy of solar radiation is converted into electrical energy.

R&D

Research and Development.

R&D&I

Research, development and Innovation

RB

Rynek Bilansujący (Balancing Market) – the balancing market is what is referred to as a technical market. That means it is not a place to sell energy. Its purpose is the physical delivery of the energy purchase/sale agreements executed by participants and balancing.

RDB

Intraday Market - a market operating on the POLPX TGE), where trading is carried out in a continuous trading formula, 24 hours a day. Instruments with delivery on the next day are traded, with their trading starting at 14:00 the day before the delivery and gradually exiting the market one hour before the start of the delivery.

RDB

Intraday Market (Rynek Dnia Bieżącego) - a market operating on the POLPX TGE), where trading is carried out in a continuous trading formula, 24 hours a day. Instruments with delivery on the next day are traded, with their trading starting at 14:00 the day before the delivery and gradually exiting the market one hour before the start of the delivery.

RDN

Day Ahead Market  (Rynek Dnia Następnego) - a market operating on the POLPX (TGE), where trading is carried out one and two days ahead of the delivery.

RDNg

Day Ahead Gas Market - a market operating on the POLPX (TGE), where trading is carried out every day and is conducted in the continuous trading system.

RES

Renewable Energy Sources (Odnawialne Źródła Energii – OZE).

RFX

Request for quotation.

ROI

Return on Investment – profitability ratio used to measure efficiency.

RTT

Rynek Terminowy Towarowy (Futures Commodity Market) – market operating on the POLPX (TGE), where trading in contracts is carried out in the continuous trading system and in the auction system.

SAIDI

System Average Interruption Duration Index - the indicator of the average system duration of a long and very long interruption, expressed in minutes per consumer per year, which is the sum of the products of its duration multiplied by the number of consumers exposed to the effects of this interruption during the year divided by the total number of consumers served.

SAIFI

System Average Interruption Frequency Index – the indicator of the average system frequency of long and very long interruptions, representing the number of consumers exposed to the effects of all these interruptions during the year divided by the total number of consumers served.

SARS-CoV-2

Severe Acute Respiratory Syndrome Coronavirus 2 – the virus that causes the COVID-19 disease.

SCR

Selective Catalytic Reduction - flue gas denitrification system.

SM

Shareholders' Meeting.

SMAR GRID

Smart electrical energy grids to facilitate communication between participants on the energy market to supply energy services while cutting costs and enhancing efficiency and integrating distributed sources of energy, including renewable energy.

SMART CITY

Smart city is a project consisting in the introduction of special solutions having a tangible impact on citizens. An example can be providing city inhabitants with tools, among others, to monitor energy consumption. It is possible thanks to a special platform eLicznik. TAURON provides smart meters, e.g. within the Smart City Wrocław project.

Smart Grid

Smart electrical energy grids to facilitate communication between participants on the energy market to supply energy services while cutting costs and enhancing efficiency and integrating distributed sources of energy, including renewable energy.

SMART HOME

Smart home management system. SMART HOME technologies control, among other things, burglar alarms, temperature regulation and electricity supply. TAURON offers a solution for real-time monitoring of electricity consumption through a platform that allows to check readings from a smart electricity meter.

Smart Metering

Comprehensive and integrated information system encompassing electrical energy smart meters for users of energy, telecommunication infrastructure, central database and management system. Smart metering systems support two-way communication in real time between information systems and electronic electricity meters installed in customers’ locations. Moreover, they may automate the entire billing process for energy users – from obtaining metering data to processing and aggregating them to issuing invoices.

Sorbent

Fine carbonate sorbent (limestone powder) – is a product derived from the process of dehydrating and profound milling of limestone whose active ingredient is calcium carbonate, CaCO3. Fine carbonate sorbent is used in processes to desulfurize flue gas – to remove SOx.

SOx

Sulfur oxides.

SPOT

SPOT market - with respect to electricity, it is the place where trade transactions for electricity are concluded with delivery not later than 3 days after the date of the transaction’s conclusion (most often it is one day before the date of delivery). The operation of the SPOT market for electricity is strongly tied to the operation of the Balancing Market run by the TSO.

Stakeholder

Natural or legal entity (individual, community, institution, organization, office etc.) which may affect the company or remain under the influence of its actions.

Stakeholders

Natural or legal entities (individuals, communities, institutions, organizations, offices etc.) which may affect the company or remain under the influence of its actions.

SUB PEAK Power Generation Units

Power generation units used during a period when the power system has a higher demand for capacity. Power generation units in this class are used from 2000 to 4000 hours a year.

TAURONET

TAURON Group's corporate intranet portal, one of the most important tools for communication with employees. At the moment of this Report's release it is one of the largest platforms of this kind in Poland.

TCFD

TCFD Guidelines (Task Force on Climate-related Financial Disclosures) - A Task Force on Climate-Related Disclosures established by the G20 Financial Stability Board, which issued recommendations in June 2017 to encourage financial institutions and non-financial companies to disclose information on the climate related risks and opportunities. These recommendations are considered to be the authoritative (credible) guidance on the financial reporting of the climate related information.

TCFD Guidelines

Task Force on Climate-related Financial Disclosures - A Task Force on Climate-Related Disclosures established by the G20 Financial Stability Board, which issued recommendations in June 2017 to encourage financial institutions and non-financial companies to disclose information on the climate related risks and opportunities. These recommendations are considered to be the authoritative (credible) guidance on the financial reporting of the climate related information.

TGE

Towarowa Giełda Energii (TGE) is the power exchange running the following markets: electricity (Forward Commodity Market – FCM), Day-Ahead Market – DAM, Intraday Market – IDM) and gas (FCMg, DAMg) and the Property Right Market.

TGEozebio

Property rights that confirm the production of electricity from renewable energy sources using agricultural biogas.

Third Party Access

One of the most important principles (besides unbundling) on which the deregulated energy market is founded. TPA gives an energy user the right to buy it from any energy seller of its choosing.

TPA

Third Party Access – TPA is one of the most important principles (besides unbundling) on which the deregulated energy market is founded. TPA gives an energy user the right to buy it from any energy seller of its choosing.

TSO

Transmission System Operator (Operator Systemu Przesyłowego – OSP).

Unbundling

Separation of the operations with respect to transmission or distribution of electricity from the operations that involve the production and delivery (supply) of this electricity to the final consumers.

Underground mining pit

Space created as a result of mining works.

UOKiK

Office of Competition and Consumer Protection (Urząd Ochrony Konkurencji i Konsumentów).

URE

Energy Regulatory Office (Urząd Regulacji Energetyki). A state administrative body that regulates the Polish energy market (including electricity and gas).

VaR

Value at Risk - a measure of risk that determines the maximum possible change in the value of the Portfolio with the given probability and within a specified time frame.

WACC

Weighted Average Cost of Capital - the weighted average cost of capital of the company, weighted respectively by the share of debt and equity in the company's capital structure.

WIBOR

Warsaw Inter Bank Offered Rate – interest rate used on the Polish interbank market for interbank loans.

WIG

WIG index comprises all companies listed at WSE Main List that meet base eligibility criteria.

WIG-Energia

WIG-Energia is a sub-sector index and its portfolio includes WIG constituents belonging to the ‘energy’ sector.

WIG-ESG

The WIG-ESG index has been calculated since September 3, 2019 based on the value of portfolio of companies recognized as socially responsible, i.e. those that comply with the principles of socially responsible business, in particular in the field of environmental, social, economic and corporate governance issues. It is a total return index and thus when it is calculated it accounts both the prices of underlying shares and dividend income. The weight of individual company in the index portfolio is limited to 10%, while the total share of companies, each of which exceeds 5%, is limited to 40%.

WIG-Poland

A national index that groups solely shares of domestic companies listed on WSE’s Main Market that meet the basic criteria for the inclusion in the indices.

WIG20

An index calculated on the basis of the value of the portfolio of the shares of 20 largest and most liquid companies listed on WSE’s Main Market.

WIG30

An index that includes 30 of the largest and most liquid companies listed on WSE’s Main Market.