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| The financial statement are prepared in compliance with the international accounting standards issued by the International Accounting Standards Board (IASB) and homologated at the date of preparation of this report and also in compliance with the related interpretations of the International Financial Reporting Interpretation Committee |
| List of the main IAS/IFRS Standards homologated by the European Commission |
| IAS/IFRS |
ACCOUNTING STANDARDS |
APPROVAL |
| IAS1 |
Presentation of Financial Statements |
Reg. 2238/2004, amend. 1910/2005, 108/2006 |
| IAS2 |
Inventories |
Reg. 2238/2004, 1358/2007 |
| IAS7 |
Statement of cash flows |
Reg. 1725/2003 amend. 2238/2004, 1358/2007 |
| IAS8 |
Accounting policies, Changes in Accounting Estimates, and Errors |
Reg. 2238/2004 |
| IAS10 |
Events after the balance sheet date |
Reg. 2238/2004 |
| IAS11 |
Contruction contracts |
Reg. 1725/2003 |
| IAS12 |
Taxes on income |
Reg. 1725/2003 amend. 2236/2004, 2238/2004, 211/2005 |
| IAS14 |
Segment Reporting |
Reg. 1725/2003 amend. 2236/2004, 2238/2004, 108/2006 |
| IAS16 |
Property, plant and equipment |
Reg. 2238/2004 amend. 211/2005, 1910/2005 |
| IAS17 |
Leasing |
Reg. 2238/2004, 108/2006 |
| IAS18 |
Revenues |
Reg. 1725/2003 amend. 2236/2004 |
| IAS19 |
Employee benefits |
Reg. 1725/2003 amend. 2236/2004, 2238/2004, 211/2005, 1910/2005, 1358/2007 |
| IAS20 |
Accounting for government grants and disclosure of government assistance |
Reg. 1725/2003, amend. 2238/2004 |
| IAS21 |
The effects of changes in foreign exchange rates |
Reg. 2238/2004 |
| IAS23 |
Borrowing costs |
Reg. 1725/2003, amend. 2238/2004 |
| IAS24 |
Related party disclosures |
Reg. 2238/2004 amend. 1910/2005 |
| IAS26 |
Retirement benefit plans |
Reg. 1725/2003 |
| IAS27 |
Consolidated and separate financial statements |
Reg. 2238/2004, 1358/2007 |
| IAS28 |
Investments in associates |
Reg. 2238/2004 |
| IAS29 |
Financial reporting in hyperinflationary economies |
Reg. 1725/2003 amend. 2238/2004 |
| IAS31 |
Interests in companies subject to joint control |
Reg. 2238/2004 |
| IAS32 |
Financial instruments: disclosure and presentation |
Reg. 2237/2004 amend. 2238/2004, 211/2005, 1864/2005, 108/2006 |
| IAS33 |
Barnings per share |
Reg. 2238/2004 amend. 211/2005, 108/2006, 1358/2007 |
| IAS34 |
Interim financial reporting |
Reg. 1725/2003 amend. 2236/2204, 2238/2004, 1358/2007 |
| IAS36 |
Impairment of assets |
Reg. 2236/2004 amend. 2238/2004, 1358/2007 |
| IAS37 |
Previsions, contingent liabilities and contingent assets |
Reg. 1725/2003 amend. 2236/2004, 2238/2004 |
| IAS38 |
Intangible assets |
Reg. 2236/2004 amend. 2238/2004, 211/2005, 1910/2005 |
| IAS39 |
Financial instruments: recognition and mesurement |
Reg. 2086/2004 amend. 2236/2004, 211/2005, 1751/2005, 1864/2005, 1910/2005, 2106/2005, 108/2006
|
| IAS40 |
Investment properties |
Reg. 2038/2004 |
| IAS41 |
Agriculture |
Reg. 1725/2003 amend. 2236/2004, 2238/2004 |
| IFRS1 |
First-time adoption of international financial reporting standards |
Reg. 707/2004 amend. 2236/2004, 2237/2004, 2238/2004, 211/2005, 1751/2005, 1864/2005, 1910/2005, 108/2006 |
| IFRS2 |
Share-based payments |
Reg. 211/2005 |
| IFRS3 |
Business combinations |
Reg. 2236/2004 |
| IFRS4 |
Insurance contracts |
Reg. 2236/2004, 108/2006 |
| IFRS5 |
Non-current assets held for sale and discontinued opearations |
Reg. 2236/2004, 1358/2007 |
| IFRS6 |
Exploration for and evaluation of mineral resources |
Reg. 1910/2005, 1358/2007 |
| IFRS7 |
Financial instruments: disclosures |
Reg. 108/2006 |
| IFRS8 |
Operating segments |
Reg. 1358/2007 |
| SIC/IFRIC |
INTERPRETATION DOCUMENTS |
APPROVAL |
| IFRIC1 |
Changes in existing decommissioning restoration and similar iabilities |
Reg. 2237/2004 |
| IFRIC2 |
Members' Shares in Co-operative Entires and Similar Instruments |
Reg. 1073/2005 |
| IFRIC4 |
Determining whether an arrangement contains a lease |
Reg. 1920/2005 |
| IFRIC5 |
Rights to interest arising from decommissioning, restoration and environmental funds |
Reg. 1910/2005 |
| IFRIC6 |
Liabilities arising from partecipating in a specific market - waste electrical and electronic equiment |
Reg. 108/2006 |
| IFRIC7 |
Applying the restatement approach under IAS29 "Financial reporting in hyperinflationary econimies" |
Reg. 706/2006 |
| IFRIC8 |
Scope of IFRIC2 |
Reg. 1329/2006 |
| IFRIC9 |
Reassessment of Embedded Derivatives |
Reg. 1329/2006 |
| IFRIC10 |
Interim financial reporting and impairment |
Reg. 610/2007 |
| IFRIC11 |
IFRS2 - Group and treasury share transactions |
Reg. 610/2007 |
| SIC7 |
Introduction of euro |
Reg. 1725/2003 amend. 2238/2004 |
| SIC10 |
Government assistance - no specific relation to operating activities |
Reg. 1725/2003 |
| SIC12 |
Consolidation - special purpose entities |
Reg. 1725/2003 amend. 2238/2004, 1752/2005 |
| SIC13 |
Jointly controlled entities - non-monetary contributions by ventures |
Reg. 1725/2003 amend. 2238/2004 |
| SIC15 |
Operating leases - Incentives |
Reg. 1725/2003 |
| SIC21 |
Income taxes - Recovery of revalued non-depreciable assets |
Reg. 1725/2003 amend. 2038/2004 |
| SIC25 |
Income taxes - hanges in the status of an enterprise or its shareholders |
Reg. 1725/2003 amend. 2238/2004 |
| SIC27 |
Evaluating the substance of transactions in the legal form of a lease |
Reg. 1725/2003 amend. 2238/2004 |
| SIC29 |
Disclosure - service concession arrangements |
Reg. 1725/2003 |
| SIC31 |
Revenue - Barter transactions involving advertising services |
Reg. 1725/2003 amend. 2238/2004 |
| SIC32 |
Intangible assets - Website costs |
Reg. 1725/2004 amend. 2236/2004, 2238/2004 |
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