The alternative indicators used for reviewing the reclassified
statement of financial position include:
• Net fixed assets:
sum of the following items contained in
the statement of financial position.
• Intangible assets
• Property, plant and equipment
• Investments in associates
• Available-for-sale financial assets, net of non-current
securities classified as long-term financial
receivables in the net financial position
• Net working capital:
sum of the following items contained
in the statement of financial position.
• Inventories
• Trade receivables
• Trade payables
• Other non-current receivables and payables, net of
long-term financial receivables classified in the net
financial position
• Other current receivables and payables, net of short-term
financial receivables classified in thenet financial position
• Derivatives net of financial instruments for hedging
interest rate and currency risks relating to financial
transactions, classified in the net financial position
• Current tax payables
• Net operating working capital:
sum of the following items
contained in the statement of financial position.
• Inventories
• Trade receivables
• Trade payables
• Other non-current receivables and payables, net of
long-term financial receivables classified in the net
financial position
• Other current receivables and payables, net of short-term
financial receivables classified in the net financial position
• Current tax payables
• Provisions:
sum of the following items contained in the
statement of financial position.
• Provisions for risks and charges – current portion
• Provisions for risks and charges – non-current portion
• Provisions for deferred tax liabilities
• Deferred tax assets
• Net capital employed:
sum of Net fixed assets, net working
capital and Provisions.
•
Employee benefit obligations
and
total equity:
these
indicators correspond to employee benefit obligations and
Total equity reported in the statement of financial position.
• Net financial position:
sum of the following items.
• Borrowings from banks and other lenders - non-current
portion
• Borrowings from banks and other lenders - current portion
• Derivatives for financial transactions recorded as
non-current derivatives and classified under long-term
financial receivables
• Derivatives for financial transactions recorded as current
derivatives and classified under short-term financial
receivables
• Derivatives for financial transactions recorded as
Non-current derivatives and classified under long-term
financial payables
• Derivatives for financial transactions recorded as Current
derivatives and classified under short-term financial
payables
• Medium/long-term financial receivables recorded in other
non-current receivables
• Bank fees on loans recorded in other non-current
receivables
• Short-term financial receivables recorded in other current
receivables
• Bank fees on loans recorded in other current receivables
• Short/long-term available-for-sale financial assets, not
instrumental to the Group’s activities
• Financial assets held for trading
• Cash and cash equivalents
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