INDICATOR: 11.21.7
Country-by-country reporting
A. All tax jurisdictions in which the entities included in the organization’s audited consolidated financial statements or financial information filed in the public record are tax resident.
B. For each taxing jurisdiction listed in Publication 207-4-a:
i. Names of the permanent entities
ii. Primary activities of the organisation
iii. Number of employees and basis for calculating this number
iv. Revenue from third party sales
v. Income from intra-group transactions with other tax jurisdictions
vi. Profit/loss before tax
vii. Tangible assets other than cash and cash equivalents
viii. Corporate income tax paid on a cash basis
ix. Corporate income tax arising from the results
x. Reasons for the difference between the corporate income tax arising from the results and the tax due, if the statutory tax rate is applied to the profit/loss before tax.
C. The time period covered by the information referred to in disclosure 207-4.
With regard to the items in points A & A B, please find below the relevant CbCR tables (fiscal year 2022) for your reference and convenience.
These tables shall be prepared and submitted to the competent authority on an annual basis, in accordance with OECD legislation and guidelines, together with the relevant disclosures, submitted by entity and jurisdiction.
With respect to item B-(x), please note that any difference between the corporate income tax arising on profits/losses and the tax due arises from the difference in accounting and tax basis, in accordance with the specific provisions applicable in each jurisdiction. For example, there may be different treatment for deductibility/recognition of expenses, carry forward of tax losses, recognition of income, etc.
All amounts are in Euro.
Tax Authority | Income from non-affiliated parties | Income from affiliated parties | Total revenue | Profit before tax | Income tax paid | Income tax at the tax rates applicable to profits | Share capital & premium share | Retained earnings | Number of employees | Fixed assets (PPE+lnventory) | |
---|---|---|---|---|---|---|---|---|---|---|---|
Albania | 508,106.00 | 0.00 | 508,106.00 | -108,168.00 | 0.00 | 0.00 | 15,998,827.00 | -25,185,004.00 | 2 | 108,238.00 | |
Austria | 0.00 | 183,339.00 | 183,339.00 | -13,625,406.00 | 0.00 | 0.00 | 196,237,287.00 | 13,232,964.00 | 0 | 0.00 | |
Bulgaria | 334,894,137.00 | 3,579.00 | 334,897,716.00 | 4,407,336.00 | 290,925.00 | 596,166.00 | 30,740,913.00 | 10,480,972.00 | 75 | 75,221,773.00 | |
Cyprus | 449,072,797.00 | 199,392,911.00 | 648,465,708.00 | 14,237,062.00 | 2,386,900.00 | 2,421,064.00 | 222,220,024.00 | 50,753,215.00 | 100 | 221,952,083.00 | |
Republic of North Macedonia | 973,524,137.00 | 44,122.00 | 973,568,259.00 | 9,952,146.00 | 1,265,930.00 | 1,182,875.00 | 40,212,902.00 | 38,165,074.00 | 290 | 36,827,812.00 | |
Greece | 13,210,767,264.00 | 8,443,249,655.00 | 21,654,016,919.00 | 1,472,011,621.00 | 2,128,892.00 | 154,365,609.00 | 2,415,114,553.00 | 1,774,686,039.00 | 3,377 | 5,552,498,395.00 | |
Montenegro | 314,943,646.00 | 0.00 | 314,943,646.00 | 14,027,995.00 | 528,269.00 | 2,067,159.00 | 67,986,605.00 | 33,669,070.00 | 114 | 77,742,151.00 | |
Netherlands | 0,00 | 0.00 | 0.00 | -156,000.00 | 0.00 | 0.00 | 143,839,000.00 | 102,030,000.00 | 0 | 0.00 | |
Serbia | 212,773,286.00 | 0.00 | 212,773,286.00 | 1,198,477.00 | 860,859.00 | 433,145.00 | 42,447,137.00 | 2,686,392.00 | 58 | 53,196,491.00 | |
United Kingdom | 410.00 | 23,403,850.00 | 23,404,260.00 | 8,973,286.00 | 0.00 | 0.00 | 10,000,000.00 | 10,373,108.00 | 0 | 0.00 | |
Total | 15,496,485,783,00 | 8,666,277,456.00 | 24,162,761,239.00 | 1,510,918,349.00 | 7,461,775.00 | 161,066,018.00 | 3,184,797,248.00 | 2,010,891,830.00 | 4,016 | 6,017,546,943.00 |
C. The above CbCR table refers to the financial year 2022.
With regard to items B-(i) and B-(ii), a summary table of all Group entities and their relevant activity (reference year 2022), which make up and form the above table, is provided, while for 2023 the procedures and deadlines foreseen will also be followed, based on the new acquisitions, mergers and transformations in the Group:
S/N | Company name | Business Activity | Country |
---|---|---|---|
1 | HELLENiQ ENERGY HOLDINGS SOCIETE ANONYME | Holding company for the provision of services | Greece |
2 | HELLENIC FUELS AND LUBRICANTS INDUSTRIAL AND COMMERCIAL SA | Marketing of petroleum products | Greece |
3 | KALYPSO KEA SA | Marketing of petroleum products and natural gas in Greece | Greece |
4 | EKOTAKO SA | Construction, operation and use of a liquid fuels facility | Greece |
5 | VARDAX SA | Operation of a pipeline for the transport of crude oil and petroleum products (Thessaloniki – Skopje) | Greece |
6 | DIAXON SA | Production services (outsourcing) | Greece |
7 | ELPET BALKANIKI SA | Holding company – construction and operation of a pipeline for the transport of crude oil and petroleum products | Greece |
8 | HELLENiQ RENEWABLES | Production and distribution of energy from renewable energy sources | Greece |
9 | HELPE – LARCO ENERGIAKI SERVION | Production and distribution of energy from renewable energy sources | Greece |
10 | ENERGIAKI PYLOU METHONIS SA | Production and distribution of energy from renewable energy sources | Greece |
11 | HELLENiQ ENERGY CONSULTING | Administrative support services to HELLENiQ ENERGY Group companies | Greece |
12 | ASPROFOS | Technical services | Greece |
13 | ATEN ENERGY SA | Production and distribution of energy from renewable energy sources | Greece |
14 | EKO IRA MARITIME COMPANY | Owner of an R/R tanker | Greece |
15 | EKO AFRODITI MARITIME COMPANY | Owner of an R/R tanker | Greece |
16 | APOLLON MARITIME COMPANY | Owner of an R/R tanker | Greece |
17 | HELPE PATRAIKOS SA | Hydrocarbon exploration and production | Greece |
18 | HELLENiQ UPSTREAM SA | Hydrocarbon exploration and production | Greece |
19 | HELLENiQ UPSTREAM WEST KERKYRA SA | Hydrocarbon exploration and production | Greece |
20 | HELLENiQ UPSTREAM SEA OF THRACE SA | Hydrocarbon exploration and production | Greece |
21 | HELLENiQ UPSTREAM HOLDINGS SA | Holding company for the Group’s hydrocarbon exploration and production sector | Greece |
22 | HELLENiQ UPSTREAM WEST CRETE SA | Hydrocarbon exploration and production | Greece |
23 | HELLENiQ UPSTREAM SW CRETE SA | Hydrocarbon exploration and production | Greece |
24 | HELLENiQ UPSTREAM IONIO SA | Hydrocarbon exploration and production | Greece |
25 | HELLENiQ UPSTREAM KIPARISSIAKOS GULF SA | Hydrocarbon exploration and production | Greece |
26 | HELPE ARTA-PREVEZA | Hydrocarbon exploration and production | Greece |
27 | HELPE NW PELOPONNISOS | Hydrocarbon exploration and production | Greece |
28 | HELLENIC PETROLEUM PROVISION OF ELECTROMOBILITY SERVICES SA | Electricity distribution services | Greece |
29 | KOZILIO 1 | Production of electricity from photovoltaic systems | Greece |
30 | HELLENiQ RENEWABLES WIND FARMS OF EVIA SA | Electricity generation (Wind power) | Greece |
31 | HELLENiQ ENERGY DIGITAL SA | Computer application services | Greece |
32 | TANAGRA SOLAR ENERGEIAKI SA | Production of electricity from photovoltaic systems | Greece |
33 | S.AETHER ENERGEIAKI SA | Production of electricity from photovoltaic systems | Greece |
34 | HELLENIC PETROLEUM RSSOPP SA | Refining and sale of petroleum products | Greece |
35 | FENSOL | Production of electricity from photovoltaic systems | Greece |
36 | HELLENiQ ENERGY REAL ESTATE SA | Services of investment companies | Greece |
37 | HELLENiQ RENEWABLES WIND FARMS OF MANI SA | Electricity generation from wind energy conversion | Greece |
38 | WINDSPUR SA | Electricity generation from wind energy conversion | Greece |
39 | WIND FARMS MAKRILAKKOMA SA | Electricity generation from wind energy conversion | Greece |
40 | WIND FARMS SAGIAS SA | Electricity generation from wind energy conversion | Greece |
41 | JUGOPETROL AD | Distribution of petroleum products in Montenegro | Montenegro |
42 | HELLENIC PETROLEUM BULGARIA (HOLDINGS) LTD | Holding company | Cyprus |
43 | HELLENIC PETROLEUM SERBIA (HOLDINGS) LTD | Holding company | Cyprus |
44 | RAM OIL CYPRUS LIMITED | Distribution of petroleum products in Cyprus | Cyprus |
45 | SUPERLUBE LTD | Management and operation of pipeline and oil storage facilities | Cyprus |
46 | HELLENIC PETROLEUM CYPRUS (HOLDINGS) LTD | Holding company | Cyprus |
47 | EKO LOGISTICS LTD | Management and operation of a fuel terminal in Vasilikos (Cyprus) | Cyprus |
48 | HELPE RENEWABLES CYPRUS LIMITED | Holding company | Cyprus |
49 | HELPE ENERGY FINANCE CYPRUS LIMITED | Financial services | Cyprus |
50 | FENSOL HOLDING LIMITED | Holding company | Cyprus |
51 | EKO ENERGY CYPRUS LTD | Production of electricity from photovoltaic systems | Cyprus |
52 | BLUE CIRCLE ENGINEERING LIMITED | Natural gas (LPG) distribution in Cyprus | Cyprus |
53 | HELLENiQ ENERGY INTERNATIONAL GmbH | Holding company for the international companies/group holdings | Austria |
54 | HELLENIC PETROLEUM FINANCE PLC | Financial services | United Kingdom |
55 | EKO CYPRUS LTD | Distribution of petroleum products in Cyprus | Cyprus |
56 | EKO CYPRUS LTD (branch) | Distribution of petroleum products in Cyprus | Cyprus |
57 | EKO BULGARIA EAD | Distribution of petroleum products in Bulgaria | Bulgaria |
58 | EKO SERBIA AD | Distribution of petroleum products in Serbia | Serbia |
59 | GLOBAL ALBANIA SA | Distribution of petroleum products in Albania | Albania |
60 | OKTA CRUDE OIL REFINERY AD | Distribution of petroleum products in BM | North Macedonia |
61 | Elpedison BV | Holding company | Netherlands |
62 | Elpedison Power S.A. | Electricity trade | Greece |
63 | HELLENIC PETROLEUM (UK) LIMITED | Holding company | United Kingdom |
64 | Asprofos S.A – Branch Albania | Technical services | Albania |
65 | Vardax – Branch FYROM | Operation of a pipeline for the transport of crude oil and petroleum products | North Macedonia |