Page 158 - ENAV eng_Relazione_Finanziaria_Annuale_2014

156 ENAV – 2014 Financial Statements

3 Separate Financial
Statements of Enav SpA
for the Year Ended
31 December 2014

Financial Statements of Enav SpA 157
Statement of financial position 158
Income statement 160
Statement of comprehensive income 161
Statement of changes in equity 162
Statement of cash flows 164

Notes to the Financial Statements 165
of Enav SpA
General information 166
Form and contents of the financial statements 167
Accounting standards 168
Information on items in the statement of financial position 186
Information on items in the income statement 213
Other information 221
Subsequent events 229
Transition to international accounting standards 230

Attestation of the Chief Financial Officer and the Manager in Charge 242
on the Separate Financial Statements

Report of the Board of Auditors on the Separate Financial Statements 244
Report of the Independent Auditors on the Separate Financial Statements 255