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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 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-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
