Consolidated financial statement

Criteria for the preparation of the consolidated financial statements

 

The Consolidated Financial Statements as of and for the year ended 31 December 2013 were prepared, without any waiver or exception, in accordance with the Standards issued by the International Accounting Standards Board (IASB) and endorsed by the European Union, inclusive of all international standards that have undergone interpretation (International Accounting Standards – IAS – and International Financial Reporting Standards – IFRS) and the interpretations issued by the International Financial Reporting Interpretation Committee (IFRIC) and by the previous Standing Interpretations Committee (SIC).

The Consolidated Financial Statements, expressed in thousands of Euros, were prepared under the general historical cost principle, with the exception of financial assets available for sale, financial assets held for trading and derivative instruments, which were measured at fair value.

The Consolidated Financial Statements as of and for the year ended 31 December 2013 were audited by the independent firm Deloitte & Touche S.p.A. in accordance with CONSOB regulations.

ERG S.p.A. - Genova

Paolo Merli

Head of Corporate Finance & Investor Relations

0039 010 2401376

ERG S.p.A. - Genova

Matteo Bagnara

Investor Relations

0039 010 2401423

ir@erg.it


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