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ENAV S.p.A. Financial Statement

Financial statements of ENAV S.p.A 165
Statement of financial position 166
Income Statement 168
Statement of other comprehensive income 169
Statement of changes in equity 170
Cash flows statement 172

Notes to the financial statements of ENAV S.p.A. 171
General information 175
Format and content of the financial statements 175
Accounting policies 177
New accounting standards, interpretations and amendments adopted
by the Company 190
Information on items in the statement of financial position 195
Information on items in the income statement 222
Other information 232

Statement of the Chief Executive officer and Manager responsible 246
for company’s accounting documents on the separate
financial statements

Report of the Board of Statutory Auditors 248

Report of the Independent Auditors on the Separate Financial
Statements 262

164 ENAV - Annual financial report 2015