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PATTERN SPA
INFORMATION ON THE INCOME STATEMENT …………………………………….. ……….. ………………………………… ……………………… ….
88
5. OTHER INFORMATION ………………………………………. … ……………………………………….. ………………. …………………………. ………
91
EFFECTIVE …………………………………………. …………… …………………………….. …………………………. ………………. ………………………….
91
FEES OF DIRECTORS AND STATUTORY AUDITORS …………………………………… …… …………………………………….. …
91
FEES OF THE INDEPENDENT STATUTORY AUDITORS …………………………………… .. ………………………………………….. ………….. …………
92
GUARANTEES, COMMITMENTS AND CONTINGENT LIABILITIES …………………………………….. …… ……………………
92
TRANSACTIONS WITH RELATED PARTIES ……………………………………… ………………… ……………………….. ………………………………. ………
92
AGREEMENTS NOT RESULTING FROM THE STATEMENT OF FINANCIAL POSITION ……………………………….. ……….
93
SIGNIFICANT EVENTS SUBSEQUENT TO THE COMMUNICATION PERIOD OF THE CONSOLIDATED FINANCIAL STATEMENTS
…. 93
OUTLOOK FOR THE YEAR ……………………………………… ….. ……………………………………… ………………… ……………………….. …..
94
INFORMATION ON FINANCIAL DERIVATIVES UNDER ARTICLE 2427-BIS OF THE ITALIAN CIVIL CODE94
RECLASSIFIED STATEMENT OF FINANCIAL POSITION AND RECLASSIFIED INCOME STATEMENT ………………
95
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS ………………………………………….. ……………. …………………………….
97
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (ANNEX A) ………………………………………….. ……………. ………………….
97
RECONCILIATION BETWEEN EQUITY AND CONSOLIDATED RESULTS AND EQUITY
RESULTS (APPENDIX B) ……………………………………… ….. ……………………………………… ………………… ……………………….. …………………
98
STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT SHOWING CHANGES IN
YEAR (APPENDIX C) …………………………………………. ………………………………………….. ……………. ……………………………. ………….
99
CONSOLIDATED ANALYTICAL STATEMENT OF FINANCIAL POSITION (APPENDIX D) ………………………………… . ………
102
FINANCIAL STATEMENTS AT DECEMBER 31, 2020………………………………………….. ……………. ……………………………. …………….
107
STATEMENT OF FINANCIAL POSITION ……………………………………… . …………………………………………. …………….. …………………
108
REVENUE STATEMENT ……………………………………….. . …………………………………………. …………….. …………………………… …………………..
111
STATEMENT OF CASH FLOWS, INDIRECT METHOD …………………………………… ………………………………………….. ……………..
113
APPENDIX TO THE FINANCIAL STATEMENTS AT DECEMBER 31, 2020………………………………………….. ……………. ……………………
115
FOREWORD……………………………………….. …. ………………………………………. ……………….. ………………………… ……………………………… ..
115
PART I: GENERAL PRINCIPLES ……………………………………… …. ………………………………………. ……………….. ……………………….
116
PART II: PRINCIPLES FOR THE PREPARATION OF FINANCIAL STATEMENTS …………………………………. …….. …….
116
PART III: ACCOUNTING AND MEASUREMENT CRITERIA ………………………………….. ……. ……………………………………. ….
118
PART IV: EXAMINATION OF INDIVIDUAL ELEMENTS ……………………………………. ….. ……………………………………… ………………… ………….
127
Notes to the financial statements, Assets …………………………………….. ……….. ………………………………… ……………………… ……..
127
Notes to the financial statements, liabilities and equity ………………………………….. ……… ………………………………….
140
Notes to the financial statements, income statement …………………………………… ……. ………………………………….
151
PART V: ADDITIONAL INFORMATION ……………………………………… … ……………………………………….. ………………. …………….
158
Effective …………………………………………. ……………. ……………………………. ………………………….. ……………… …………………………………………
158
Fees, advances and receivables granted to directors and auditors and commitments made
on their behalf ……………………………………….. ………………………………………….. ……………. ……………………………. ………….
158
Fees of the Statutory Auditor or Statutory Auditors …………………………………… …….. …………………………………… …..
158
Financial statements as of December 31, 2020
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