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62 ENAV – 2014 Financial Statements

2 Consolidated Financial
Statements of the
Enav Group for
the Year Ended 31
December 2014

Consolidated Financial Statements 63
of the Enav Group
Consolidated statement of financial position 65
67
Consolidated income statement 68
70
Consolidated statement of comprehensive income 72

Consolidated statement of changes in equity

Consolidated statement of cash flows

Notes to the Consolidated Financial 73
Statements of the Enav Group 74
General information 75
Form and contents of the consolidated
financial statements 76
Consolidation scope and criteria 85
Accounting standards 101
Information on items in the consolidated
statement of financial position 128
Information on items in the consolidated income statement 136
Other information 146
Subsequent events
148
Attestation of the Chief Executive Officer and the Manager in Charge
on the Consolidated Financial Statements

Report of the Independent Auditors on the Consolidated Financial Statements 151