Separate financial statements

Criteria for the preparation of the separate financial statements

The Separate Financial Statements as of and for the year ended 31 December 2013 have been 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 Separate Financial Statements, expressed in 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.
For clearer disclosure, it was deemed preferable to show in the notes all amounts rounded off to the nearest EUR thousand; consequently, in some statements, totals may differ slightly from the sum of the amounts that comprise it.
The Separate Financial Statements as of and for the year ended 31 December 2013 have been audited by the independent firm Deloitte & Touche S.p.A. using the procedures dictated by 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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