Summary of main accounting principles and policies
Supplementary information
Comments on the principal items in the income statement
(1) Revenues
(2) Other operating income and revenues
(3) Change in inventories of finished products and work in progress
(4) Purchases of raw materials and consumables
(5) Payroll and related costs
Depreciation and amortization
(6) Property, plant and equipment(7) Intangible assets
Other operating costs
(8) External services(9) Leases and rental
(10) Impairment of property, plant and equipment and intangible assets
(11) Write-downs of doubtful accounts
(12) Provisions for risks
(13) Other operating costs
(14) Share of income/(loss) of associated companies
(15) Net financial expenses and exchange differences
(16) Income taxes
Comments on the principal asset items
Non-current assets
(17) Property, plant and equipment(18) Intangible assets
(19) Investments
(20) Guarantee deposits
(21) Medium/long-term financial receivables
(22) Other medium/long-term receivables
(23) Deferred tax assets
Current assets
(24) Inventories(25) Trade receivables
(26) Tax receivables
(27) Other receivables, prepaid expenses and accrued income
(28) Financial receivables
(29) Available for sale financial assets
(30) Cash and cash equivalents
(31) Assets held for sale
Comments on the principal items in shareholders’ equity and liabilities
Shareholders’ equity
(32) Share capital(33) Additional paid-in capital
(34) Fair value and hedging reserve
(35) Other reserves and retained earnings
(36) Minority interests
Non-current liabilities
(37) Medium/long-term loans(38) Other medium/long-term liabilities
(39) Lease financing
(40) Retirements benefit obligations
(41) Other provisions and medium/long-term liabilities
Current liabilities
(42) Trade payables(43) Other payables, accrued expenses and deferred income
(44) Current income tax liabilities
(45) Other current provisions and liabilities
(46) Current portion of lease financing
(47) Current portion of medium/long-term loans
(48) Current portion of bonds
(49) Financial payables
(50) Bank loans and overdrafts
Supplementary information
Reconciliation of income statement by nature of expense and by function
Information by business segment
Revenues by geographic area
Stock options plan
Other