Central Puerto S A : 3Q 2023 Financial Statements

Central Puerto S.A.

Consolidated financial statements for the nine-month periods ended September 30, 2023 and 2022, together with the independent auditor´s report

- 1 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

Registered office: Av. Edison 2701 - Ciudad Autónoma de Buenos Aires - República Argentina

FISCAL YEAR N° 32 BEGINNING JANUARY 1, 2023

CONSOLIDATED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE-MONTH PERIOD ENDED SEPTEMBER 30, 2023

CUIT (Argentine taxpayer identification number): 33-65030549-9.

Date of registration with the Public Registry of Commerce:

• Of the articles of incorporation: March 13, 1992.
• Of the last amendment to by-laws: December 29, 2022.

Registration number with the IGJ (Argentine regulatory agency of business associations): 1.855, Book 110, Volume A of Corporations.

Expiration date of the articles of incorporation: March 13, 2091.

The Company is not enrolled in the Statutory Optional System for the Mandatory Acquisition of Public Offerings.

CAPITAL STRUCTURE

AS AT SEPTEMBER 30, 2023

(stated in pesos)

		Subscribed, paid-in, issued and registered
		Outstanding		Treasury
Class of shares		shares		shares		Total
1,514,022,256 common, book-entry shares, with face value of 1
each and entitled to one vote per share.	1,503,744,540	10,277,716	1,514,022,256

- 2 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

CONSOLIDATED STATEMENT OF INCOME AND COMPREHENSIVE INCOME for the three and nine-month periods ended September 30, 2023

			9 months			3 months
			Unaudited			Unaudited
			01-01-2023 to			01-01-2022 to			07-01-2023 to			07-01-2022 to
	Notes	09-30-2023	09-30-2022	09-30-2023	09-30-2022
			ARS 000			ARS 000			ARS 000			ARS 000
Revenues	4		157,069,327	162,481,520	58,269,030	48,326,711
Cost of sales	Exhibit F	(106,529,848)	(82,763,888)	(38,711,002)	(26,389,500)
Gross income			50,539,479			79,717,632			19,558,028			21,937,211
Administrative and selling expenses	Exhibit H	(14,306,286)	(10,936,781)	(5,052,342)	(3,698,925)
Other operating income	5.1		93,229,132	52,060,289	39,255,941	21,485,988
Other operating expenses	5.2		(1,964,775)	(171,344)	(1,519,809)	246,291
Operating income			127,497,550			120,669,796			52,241,818			39,970,565
Loss on net monetary position			(77,169,197)	(45,031,151)	(34,832,402)	(20,387,479)
Finance income	5.3		71,524,513	34,875,409	34,629,836	22,497,918
Finance expenses	5.4		(98,284,669)	(60,796,334)	(42,944,651)	(24,624,584)
Share of the loss of associates			1,080,534	729,697	1,141,738	503,541
Income before income tax			24,648,731			50,447,417			10,236,339			17,959,961
Income tax for the period	6		(14,871,675)	(16,492,972)	(6,538,957)	(7,182,741)
Net income for the period			9,777,056			33,954,445			3,697,382			10,777,220
Total comprehensive income for the
period			9,777,056	33,954,445	3,697,382	10,777,220
Attributable to:
- Equity holders of the parent			11,080,936	33,829,223	4,489,842	10,785,257
- Non-controlling interests			(1,303,880)	125,222	(792,460)	(8,037)
			9,777,056			33,954,445			3,697,382			10,777,220
Basic and diluted earnings per share
(ARS)			7.36	22.48	2.99	7.17

- 3 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

CONSOLIDATED STATEMENT OF FINANCIAL POSITION as at September 30, 2023

	Notes	09-30-2023	12-31-2022
	Unaudited			Audited
Assets				ARS 000			ARS 000
Non-current assets
Property, plant and equipment	Exhibit A	394,016,021	402,065,512
Intangible assets	Exhibit B	12,843,789	15,795,311
Biological assets				37,554,858	24,985,019
Investment in associates				25,020,498	24,699,002
Inventories				7,754,550	4,445,195
Other non-financial assets	8.1			361,032	499,503
Trade and other receivables	7.1			72,948,332	85,971,262
Other financial assets	7.4			2,783,496	2,369,568
Deferred tax asset	6			1,812,214	1,697,681
Current assets				555,094,790			562,528,053
Biological assets				2,074,757	5,989,424
Inventories				17,629,293	12,839,794
Other non-financial assets	8.1			3,290,689	1,811,850
Trade and other receivables	7.1			94,520,802	89,167,003
Other financial assets	7.4			90,484,721	84,806,480
Cash and cash equivalents				20,356,044	18,778,800
Total assets				228,356,306			213,393,351
			783,451,096			775,921,404
Equity and liabilities
Capital stock				1,514,022	1,514,022
Adjustment to capital stock				160,560,015	160,560,015
Legal reserve				26,917,468	24,983,421
Voluntary reserve				225,917,236	316,917,236
Other equity accounts				(12,405,059)	(11,802,002)
Voluntary reserve for future dividends distribution				127,436,747	-
Retained earnings				11,132,760	38,370,794
Equity attributable to holders of the parent				541,073,189			530,543,486
Non-controlling interests				4,310,562	402,255
Total equity				545,383,751			530,945,741
Non-current liabilities
Other non-financial liabilities	8.2			13,046,704	15,383,135
Other loans and borrowings	7.3			87,309,507	91,907,354
Compensation and employee benefits liabilities	8.3			2,281,945	1,514,443
Provisions				59,373	120,617
Deferred income tax liabilities	6			49,107,908	49,707,565
Current liabilities				151,805,437			158,633,114
Trade and other payables	7.2			21,759,979	15,249,872
Other non-financial liabilities	8.2			15,090,202	17,820,492
Other loans and borrowings	7.3			36,051,270	36,945,063
Compensation and employee benefits liabilities	8.3			8,364,654	6,546,321
Income tax payable				4,642,282	9,687,116
Provisions	Exhibit E	353,521	93,685
Total liabilities				86,261,908			86,342,549
			238,067,345			244,975,663
Total equity and liabilities				783,451,096			775,921,404

- 4 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the nine-month period ended September 30, 2023

							Attributable to holders of the parent
	Capital stock		Retained earnings				Voluntary
			Adjustment						Other	reserve for		Unappropria
	Face	to capital		Legal	Voluntary		equity	future dividends		ted retained		Total		Non-controlling		Total
	value (1)	stock		reserve	reserve		accounts	distribution		earnings			interests
	ARS 000	ARS 000		ARS 000	ARS 000		ARS 000	ARS 000		ARS 000		ARS 000		ARS 000		ARS 000
As of January 1, 2023	1,514,022		160,560,015	24,983,421		316,917,236	(11,802,002)		-	38,370,794	530,543,486	402,255	530,945,741
Net income (loss) for the period	-		-	-		-	-		-	11,080,936	11,080,936	(1,303,880)	9,777,056
Total comprehensive income (loss) for the
period	-		-	-		-	-		-	11,080,936	11,080,936	(1,303,880)	9,777,056
Increase in legal reserve	-		-	1,934,047		-	-		-	(1,934,047)	-	-	-
Increase in voluntary reserve for future
dividends distribution	-		-	-		-	-		36,436,747	(36,436,747)	-	-	-
Increase in voluntary reserve for future
dividends distribution	-		-	-		(91,000,000)	-		91,000,000	-	-	-	-
Business combination (Note 2.3)	-		-	-		-	-		-	-	-	5,336,098	5,336,098
Dividends in cash distributed by a
subsidiary (2)	-		-	-		-	-		-	-	-	(123,911)	(123,911)
Dividends in cash collected by a
subsidiary (3)	-		-	-		-	-		-	51,824	51,824	-	51,824
Acquisition of owned shares (Note 7.3.10)	-		-		-		-		(603,057)		-		-		(603,057)		-		(603,057)
As of September 30, 2023	1,514,022		160,560,015	26,917,468		225,917,236	(12,405,059)		127,436,747	11,132,760	541,073,189	4,310,562	545,383,751

1. A subsidiary holds 10,277,716 common shares.
2. Distribution of dividends in cash approved by the Shareholders' Meeting of the subsidiary Central Vuelta de Obligado S.A. held on May 24, 2023.
3. Dividend collection by the subsidiary Proener S.A.U. in relation to the dividends distribution decided by the Company's Shareholders Meeting dated December 23, 2022.

- 5 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY for the nine-month period ended September 30, 2022

					Attributable to holders of the parent
	Capital stock		Retained earnings		Other		Unappropriat
			Adjustment
	Face		to capital		Legal		Voluntary		equity		ed retained		Total		Non-controlling		Total
	value (1)		stock		reserve		reserve		accounts		earnings			interests
	ARS 000		ARS 000		ARS 000		ARS 000		ARS 000		ARS 000		ARS 000		ARS 000		ARS 000
As of January 1, 2022	1,514,022	160,560,015	24,983,421	328,683,919	(11,744,041)	(2,902,704)	501,094,632	673,178	501,767,810
Net income for the period	-	-	-	-	-	33,829,223	33,829,223	125,222	33,954,445
Total comprehensive income for the period	-		-		-		-		-		33,829,223		33,829,223		125,222		33,954,445
Decrease in voluntary reserve due to loss
absorption	-	-	-	(2,902,704)	-	2,902,704	-	-	-
Dividends in cash distributed by a
subsidiary (2)	-	-	-	-	-	-	-	(347,077)	(347,077)
As of September 30, 2022	1,514,022		160,560,015		24,983,421		325,781,215		(11,744,041)		33,829,223		534,923,855		451,323		535,375,178

1. A subsidiary holds 8,851,848 common shares.
2. Distribution of dividends in cash approved by the Shareholders' Meeting of the subsidiary Central Vuelta de Obligado S.A. held on May 4, 2022.

- 6 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

CONSOLIDATED STATEMENT OF CASH FLOWS

for the nine-month period ended September 30, 2023

	09-30-2023	09-30-2022
	Unaudited
	ARS 000		ARS 000
Operating activities
Income for the period before income tax	24,648,731	50,447,417
Adjustments to reconcile income for the period before income tax to net cash
flows:
Depreciation of property, plant and equipment	29,326,112	23,680,719
Amortization of intangible assets	2,951,522	6,914,280
Income from sale of property, plant and equipment and inventories	(55,897)	(15,948)
Charge (Recovery) of tax receivables	937,084	(321,221)
Interest earned from customers	(17,828,185)	(9,695,899)
Finance income	(71,524,513)	(34,875,409)
Finance expenses	98,284,669	60,796,334
Insurance recovery	-	(2,716,537)
Share of the profit of associates	(1,080,534)	(729,697)
Movements in provisions and long-term employee benefit plan expense	1,597,014	539,560
Biological assets revaluation	(17,359,214)	-
Foreign exchange difference for trade receivables	(57,628,777)	(38,999,659)
Loss on net monetary position	56,489,440	21,550,000
Working capital adjustments:
Decrease in trade and other receivables	21,825,905	11,495,603
(Increase) Decrease in other non-financial assets and inventories and biological assets	2,010,435	5,272,662
Decrease in trade and other payables, other non-financial liabilities and liabilities from
employee benefits	(8,638,388)	(11,059,618)
Interest received from customers	14,746,671	8,132,687
Income tax paid	(18,358,564)	(9,148,452)
Tax interests paid	(640,461)	-
Insurance recovery collected	76,979	2,551,142
Net cash flows provided by operating activities	59,780,029		83,817,964
Investing activities
Purchase of property, plant and equipment and inventories, net	(4,997,593)	(1,831,456)
Acquisition of associates	-	(8,459)
Acquisition of owned shares	(603,057)	-
Acquisition of other financial assets, net	(625,318)	(59,176,216)
Dividends collected	771,255	297,660
Acquisition of subsidiaries, net of cash acquired	(21,825,191)	-
Net cash flows used in investing activities	(27,279,904)		(60,718,471)
Financing activities
Bank and investment accounts overdrafts (cancelled) obtained, net	(856,870)	1,621,288
Loans received	14,494,277	-
Loans paid	(27,278,273)	(13,907,357)
Corporate bonds repurchase payment	(4,223,540)	-
Interest and other financial costs paid	(10,418,440)	(9,469,039)
Dividends paid	(1,485,342)	(347,077)
Net cash flows used in financing activities	(29,768,188)		(22,102,185)
Increase in cash and cash equivalents	2,731,937	997,308
Exchange difference and other financial results	7,078,517	698,623
Monetary results effect on cash and cash equivalents	(8,233,210)	(962,263)
Cash and cash equivalents as of January 1	18,778,800	1,114,866
Cash and cash equivalents as of September 30	20,356,044		1,848,534

- 7 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS for the nine-month period ended September 30, 2023

1. Corporate information and main business

Central Puerto S.A. (hereinafter the "Company", "we", "us" or "CEPU") and the companies that make up the business group (hereinafter the "Group") form an integrated group of companies pertaining to the energy sector. The Group is mainly engaged in electric power generation.

CEPU was incorporated pursuant to Executive Order No. 122/92. We were formed in connection with privatization process involving Servicios Eléctricos del Gran Buenos Aires S.A. ("SEGBA") in which SEGBA's electricity generation, transportation, distribution and sales activities were privatized.

On April 1, 1992, Central Puerto S.A., the consortium-awardee, took possession over SEGBA's Nuevo Puerto and Puerto Nuevo plants, and we began operations.

Our shares are listed on the BYMA ("Argentine Stock Exchanges and Markets"), and, since February 2, 2018, they are listed on the NYSE ("New York Stock Exchange"), both under the symbol "CEPU".

In order to carry out its electric energy generation activity the Group owns the following assets:

• Our Puerto complex is composed of two facilities, Central Nuevo Puerto ("Nuevo Puerto") and Central Puerto Nuevo ("Puerto Nuevo"), located in the port of the City of Buenos Aires. Our Puerto complex's facilities include steam turbines plants and a Combined Cycle plant and has a current installed capacity of 1,747 MW.
• Our Luján de Cuyo plants are located in Luján de Cuyo, Province of Mendoza and have an installed capacity of 576 MW and a steam generating capacity of 125 tons per hour.
• The Group also owns the concession right of the Piedra del Águila hydroelectric power plant located at the edge of Limay river in Neuquén province. Piedra del Águila has four 360 MW generating units.
• The Group is engaged in the management and operations of the thermal plants José de San Martín and Manuel Belgrano through its equity investees Termoeléctrica José de San Martín S.A. ("TJSM") and Termoeléctrica General Belgrano S.A. ("TMB"). Those entities operate the two thermal generation plants with an installed capacity of 865 MW and 873 MW, respectively. Additionally, through its subsidiary Central Vuelta de Obligado S.A. ("CVO") the Group is engaged in the operation of the thermal plant Central Vuelta de Obligado, with an installed capacity of 816 MW.
• The thermal station Brigadier López located in Sauce Viejo, Province of Santa Fe, with an installed power of 280.5 MW (open-cycle operation).
• The thermal cogeneration plant Terminal 6 - San Lorenzo, located in Puerto General San Martín, Santa Fe Province, with an installed power of 391 MW and 340 tn/h of steam production.
• Equity interest of 75.69% in Central Costanera S.A. This company operates a thermal generation plant located in the city of Buenos Aires, which is made by six turbo-steam units with an installed power capacity of 1,131 MW and two combined cycle plants with an installed power capacity of 1,121 MW (see Note 11.1).

Through CP Renovables S.A. ("CPR") and its subsidiaries, Vientos La Genoveva S.A.U. and Vientos La Genoveva II S.A.U. the Group takes part on the development and performance of energy projects based on the use of renewable energy sources. In this regard, as of September 30, 2023, the Group has a total installed capacity of 373.8 MW of commercially-authorized power from sources of renewable energy, which is distributed as follows: (i) wind farm La Castellana 100.8 MW; (ii) wind farm La Castellana II 15.2 MW; (iii) wind farm La Genoveva 88.2 MW; (iv) wind farm La Genoveva II 41.8 MW; (v) wind farm Achiras 48 MW; (iv) wind farm Los Olivos 22.8 MW and (vii) wind farm Manque 57 MW.

- 8 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

The Group is also engaged in the natural gas distribution public sector service in the Cuyo and Centro regions in Argentina, through its equity investees belonging to ECOGAS Group. On July 19, 2018, the National Gas Regulation Entity (Enargas) filed the Company with the Registry of Traders and Trade Agreements of Enargas.

Finally, through Proener S.A.U., a company fully controlled by CPSA, the Group is engaged in the forest activity since Proener S.A.U. is the parent company of: a) Forestal Argentina S.A. and Loma Alta Forestal S.A.; such companies own forestry assets which consist of 72,000 hectares approximately in Entre Ríos and Corrientes provinces, in which 43,000 hectares approximately are planted with eucalyptus and pine tree, and b) Empresas Verdes Argentina S.A., Las Misiones S.A. and Estancia Celina S.A.; such companies own forest assets that are made of approximately 88,063 hectares in Corrientes province, from which 26,000 are planted with pine tree (over a total 36,000 hectares plantable area). See Note 11.2.

The issuance of Group's condensed consolidated financial statements of the nine-month period ended September 30, 2023 was approved by the Company's Board of Directors on November 10, 2023.

1.1. Overview of Argentine Electricity Market

Transactions among different participants in the electricity industry take place through the wholesale electricity market ("WEM") which is a market in which generators, distributors and certain large users of electricity buy and sell electricity at prices determined by supply and demand ("Term market") and also, where prices are established on an hourly basis based on the economic production cost, represented by the short term marginal cost measured at the system's load center ("Spot market"). CAMMESA (Compañía Administradora del Mercado Mayorista Eléctrico Sociedad Anónima) is a quasi-government organization that was established to administer the WEM and functions as a clearing house for the different market participants operating in the WEM. Its main functions include the operation of the WEM and dispatch of generation and price calculation in the Spot market, the real-time operation of the electricity system and the administration of the commercial transactions in the electricity market. Currently, the Term market has CAMMESA as sole seller, in accordance with Section 9 of SE Resolution No. 95/2013.

After the Argentine economic crisis in 2001 and 2002 and the Convertibility Law, the costs of generators increased as a result of the Argentine peso devaluation. In addition, the price of fuel for their generation increased as well. The increasing generation costs combined with the freezing of rates for the final user decided by the Secretariat of Energy lead to a permanent deficit in CAMMESA accounts, which faced difficulties to pay the energy purchases to generators. Due to this structural deficit, the Secretariat of Energy issued a series of regulations to keep the electricity market working despite the deficit.

Secretariat of Energy Resolution No. 59/2023

On February 7, 2023, Resolution No. 59/2023 ("Resolution 59") was published in the Official Gazette whereby generators with combined cycle units are authorized to adhere to the Power Availability and Efficiency Improvement Agreement (the "Agreement") so as to foster the necessary investments for major and minor maintenance of the equipments.

Through this agreement, adhering generators commit to reach, at least, 85% of monthly average power availability in exchange of a new power and energy price formed, in part, by amounts denominated in US dollars. In the case of power, a 2,000 USD/MW-month, plus the amount in ARS corresponding to the 85% and 65% of the power value established by Resolution 826 is set for the spring/autumn and summer/winter periods, respectively. Additionally, the price for generated energy is set at 3.5 USD/MWh in case of using gas, and at 6.1 USD/MWh in case of alternative fuel (gasoil) use.

On April 25, 2023, CAMMESA accepted the subscription to the Agreement of all the Group's combined cycle units, except for the unit so-called Buenos Aires that belongs to Central Costanera S.A. Hence, an increase in the remuneration of these units for their sales to the spot market occurred from the transactions since March 2023.

Regarding Buenos Aires combined cycle, on July 28, 2023 CAMMESA agreed to the Agreement subscription by Central Costanera S.A. (valid as from July transactions), once the Secretariat of Energy successfully

- 9 -

English translation of the consolidated financial statements originally filed in Spanish with the Argentine Securities Commission ("CNV").

In case of discrepancy, the consolidated financial statements filed with the CNV prevail over this translation.

CENTRAL PUERTO S.A.

ordered CAMMESA the following regarding the mentioned thermal unit: a) conversion to mono-fuel, i.e. operation just with natural gas, eliminating the possibility of operation with gas oil; and b) the adequation of the installed capacity to the real technical possibility of energy generation by the combined cycle. During the month of October 2023, the corrective maintenance tasks of this unit were concluded, therefore, the increases in the remuneration of this unit were applied as from the transactions of October 2023.

Secretariat of Energy Resolution No. 574/2023

On July 11, 2023, Resolution N. 574/2023 was published, which extended for 60 days (with the possibility of being extended for 60 days more) the termination date for the Concession Agreement of the Hydroelectric Power Station Piedra del Águila, among other Argentine Hydroelectric Power Stations, whose concession term ends during 2023. This way, the Company extended the useful life of generators and auxiliary equipment of Piedra del Águila hydroelectric power station so that they depreciate up to the new termination date of the concession agreement of Piedra del Águila hydroelectric power station.

Energy Secretariat Resolution No. 750/2023

On September 6, 2023, the Energy Secretariat Resolution No. 750/2023 ("Resolution 750") was published in the Official Gazette. Resolution 750 updated the amounts of remuneration for power and energy for the generation which is not committed in contracts. Thus, Annexes I to IV of Resolution 826 were replaced and a 23% increase as from September 1, 2023 was established.

Energy Secretariat Resolution No. 869/2023

On October 30, 2023, the Energy Secretariat Resolution No. 869/2023 ("Resolution 869") was published in the Official Gazette. Resolution 869 updated the amounts of remuneration for power and energy of the generation which is not committed in contracts. Thus, Annexes I to IV of Resolution 750 were replaced and a 28% increase as from November 1, 2023 was established.

2. Basis of preparation of the consolidated financial statements

2.1. Applied professional accounting standards

The Company prepares its condensed consolidated financial statements pursuant to the regulations in force of the Argentine Securities Commission (CNV) on Chapter III, Title IV of the CNV Regulations (N.T. 2013 as amended). Under section 1 of such section of the Regulations, companies issuing negotiable instruments must present their condensed consolidated financial statements applying Technical Resolution 26 of the Argentine Federation of Professional Councils in Economic Sciences ("FACPCE"), which resolution establishes the application of the International Financial Reporting Standards ("IFRS") issued by the International Accounting Standards Board ("IASB"), its amendments and adoption circulars of IFRS that FACPCE may establish in accordance with such Technical Resolution. Interim condensed financial statements must apply the International Accounting Standard 34 ("IAS") "Interim Financial Reporting".

2.2. Basis of presentation and consolidation

These condensed consolidated financial statements for the nine-month period ended September 30, 2023 were prepared applying the financial information framework prescribed by CNV as mentioned in Note 2.1.

In preparing these condensed consolidated financial statements, the Group applied the significant accounting policies, estimates and assumptions described in Notes 2.3 and 2.4 of the issued financial statements for the year ended December 31, 2022.

These condensed consolidated financial statements include all the necessary information for a proper understanding by their users of the relevant facts and transactions subsequent to the issuance of the last annual financial statements for the year ended December 31, 2022 and up to the date of these interim condensed consolidated financial statements. However, these condensed consolidated financial statements include neither all the information nor the disclosures required for the annual financial statements prepared in