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- Other current receivables and payables, net of
short-term financial receivables classified in the net
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-cur-
rent 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 receiv-
ables
- Short/long-term available-for-sale financial assets,
not instrumental to the Group's activities
- Financial assets held for trading
- Cash and cash equivalents.