Consolidated financial statement

Consolidated income statement analysis

 The sale of the final portion of the equity investment in ISAB S.r.l. thus entailed the departure of the Group from the Coastal Refining business: therefore, the transaction is within the scope of IFRS 5 that specifies the presentation and disclosure of discontinued operations.

In particular, the Standard requires to disclose in a single line of the Income Statement the net profit or loss of the sold operating assets and the capital gain relating to the sale transaction. Consistently, said disclosure is also proposed for the previous period presented in the financial statements.

NOTE 28 – REVENUES FROM ORDINARY OPERATIONS
NOTE 29 – OTHER REVENUES AND INCOME
NOTE 30 – CHANGES IN PRODUCT INVENTORIES
NOTE 31 – CHANGES IN RAW MATERIALS INVENTORIES
NOTE 32 – COST OF PURCHASES
NOTE 33 – COSTS OF SERVICES AND OTHER COSTS
NOTE 34 – PERSONNEL COSTS
NOTE 35 – AMORTISATION, DEPRECIATION AND WRITE-DOWNS
NOTE 36 – INCOME (EXPENSES) FROM SALE OF BUSINESS UNIT
NOTE 37 – NET FINANCIAL INCOME (EXPENSES)
NOTE 38 – NET INCOME (LOSS) FROM EQUITY INVESTMENTS
NOTE 39 – INCOME TAXES
NOTE 40 – NET INCOME FROM SOLD ASSETS AND LIABILITIES
NOTE 41 – NON-RECURRING ITEMS
NOTE 42 – RELATED PARTIES
NOTE 43 – EARNINGS PER SHARE
NOTE 44 – SEGMENT INFORMATION
NOTE 45 – DIVIDENDS
NOTE 46 – FINANCIAL INSTRUMENTS
NOTE 47 – DISCLOSURE ON RISKS
NOTE 48 – INDEPENDENT AUDIT FEES
NOTE 49 – OTHER INFORMATION
NOTE 50 – PUBLICATION DATE OF THE CONSOLIDATED FINANCIAL STATEMENTS