291
289 PARENT COMPANY FINANCIAL
STATEMENTS AND
EXPLANATORY NOTES
292 Statement of financial position
293 Income statement
293 Statement of comprehensive income
294 Statement of changes in equity
295 Statement of cash flows
296
Explanatory notes
296 A. General information
299 B. Accounting policies
and standards
301 C. Financial risk management
304 D. Estimates and assumptions
306 1. Property, plant and equipment
307 2. Intangible assets
308 3. Investments in subsidiaries
309 4. Deferred tax assets
310 5. Trade and other receivables
312 6. Cash and cash equivalents
312 7. Share capital and reserves
315 8. Borrowings from banks
and other lenders
322 9. Trade and other payables
323 10. Provisions for risks and charges
324 11. Employee benefit obligations
PARENT COMPANY
7 DIRECTORS’ REPORT
326 12. Revenue from sales
and services
326 13. Other income
326 14. Raw materials
and consumables used
327 15. Personnel costs
331 16. Amortisation, depreciation
and impairment
331 17. Other expenses
332 18. Finance income and costs
334 19. Dividends from subsidiaries
334 20. Taxes
335 21. Contingent liabilities
336 22. Commitments
337 23. Related party transactions
339 24. Significant non-recurring
events and transactions
339 25. Compensation of directors
and statutory auditors
339 26. Atypical or unusual
transactions
340 27. Group financial covenants
341 28. Statement of cash flows
342 29. Information pursuant
to art.149-Duodecies of the
consob issuer regulations
342 30. Events after the reporting
period
343 31. Filing of financial statements
344 List of equity investments in
subsidiaries at 31 december 2012
345 Certification of the financial
statements pursuant to art. 81-Ter
of consob regulation 11971 dated 14
May 1999 and subsequent amendments
and additions
347 AUDIT REPORT
351 REPORT BY THE BOARD
OF STATUTORY AUDITORS
149 CONSOLIDATED FINANCIAL
STATEMENTS AND
EXPLANATORY NOTES
263 AUDIT REPORT
267 PARENT COMPANY
DIRECTORS’ REPORT
