Linee guida per la compilazione DIF Emittenti

Transcription

Completion Guidelines
DIF
Dati Informativi Finanziari
FINANCIAL INFORMATION (“DATI INFORMATIVI FINANZIARI”) Form for industrial
issuers
COMPLETION GUIDELINES
1
DIF
Contents
Introduction
1. General completion criteria
2. Guidance on completing the form fields
2
DIF
Introduction
This document provides guidance
guidanc on completing the form in CONSOB's electronic data collection
system containing “Dati
Dati Informativi Finanziari”
Finanziari (Financial Information; hereinafter referred to as
"DIF") regarding issuers that belong to industry sectors (hereinafter "industrial
industrial issuers"). These
guidelines do not apply to issuers who prepare financial statements according to the presentation
formats and standards envisaged in regulations issued by the Bank of Italy and by ISVAP (Bank
of Italy Circular no. 262 of 22 December 2005; Bank of Italy
Italy regulation of 16 December 2009;
ISVAP Regulation no. 7 of 13 July 2007) for which various methods have been defined for
electronically collecting the financial data needed by CONSOB.
DIF forms are transmitted to CONSOB through the "electronic data collection"
ction" system, already in
use for electronically sending other supervisory reports indicated by the Issuers’ Regulation.
Regulation
Issuers log in to the electronic data collection system through the access page on CONSOB's
website (Italian version) in the section "“Soggetti
"
vigilati” - > “Per gli emittenti” - >
“Comunicazione Dati informativi finanziari” - > “Sistema di Teleraccolta””
Teleraccolta” (Supervised
entities>
> For issuers> Financial information Communication > Electronic data collection
system). The login page then appears; access is allowed to issuers who have a login and password
issued by CONSOB.
Once the issuer has logged in, the system shows the welcome page with the list and description of
the system's technical features, illustrated in greater detail in the "User Manual" available on the
access page of the DIF electronic data collection system.
The DIF for industrial issuers is made up of six sections:
1. General Information (“Dati
Dati Generali”).
Generali
2. Information contained in the balance sheet or in the explanatory notes to the balance sheet
(“Stato Patrimoniale”).
3. Information
nformation contained in the income statement or in the explanatory notes to the income
statement (“Conto
“Conto Economico”).
Economico”
4. Information contained in the cash flow statement or in the explanatory notes to the cash flow
statement (“Rendiconto
“Rendiconto Finanziario”).
Finanziario”
5. Other information contained in the explanatory notes to the financial statements (“Altri Dati”).
6. Other information required by recommendation DEM/9017965 of 26 February 2009 (Financial
disclosures for listed real estate companies) (“Società Immobiliari”).
3
DIF
1. General completion criteria
A) Thee information contained in the “Dati Informativi Finanziari” form (hereinafter, "DIF
form") refers to the consolidated financial statements.
statements Companies not required to prepare
consolidated financial statements should provide information
rmation regarding the separate financial
statements.
B) DIF forms refer to the latest annual financial statements approved by the Shareholders'
Meeting1 at the date of transmission. If at that date the annual financial statements have only
been approved by the
he Board of Directors2, but not yet by the shareholders' meeting, the
issuer should provide information contained in the draft financial statements approved by the
Board of Directors (or by the Management Board); in these cases, if the shareholders'
meeting approves the financial statements with amendments to the draft prepared by the BoD,
the issuer must inform CONSOB of this fact via email to afi@consob.it,
afi@consob.it indicating what
amendments were made. In such cases, CONSOB reserves
rves the right to allow the issuer to
send the DIF a second time, according to the methods indicated in the User Manual.
C) DIF forms include certain financial statement items from the last two financial years closed
by the company. As regards the items for the previous year, the information reported in the
last financial statements should be provided for comparison purposes. If the previous year's
information was restated following the retrospective adoption of new accounting standards or
if significant errors have been corrected (in accordance with IAS 8), the restated values
should be indicated.
D) DIF forms must be expressed in millions (in the currency in which the financial statements
were prepared) indicating three decimal points for the thousands, unless
unles otherwise instructed
in the following pages for specific DIF items. The separators accepted by the system are:
• decimal separator: [.] (decimal
decimal point);
point
• thousands separator: no separator is indicated in the DIF field.
For example, 1,000,250,300 euro (one billion
illion two hundred and fifty thousand and three
hundred euro) must be entered in the DIF field as 1000.250.
Companies preparing financial statements in millions can omit the three zeros after the
decimal point (the system automatically inputs these three zeros).
1
2
Or by the Supervisory Board in companies that have adopted a dual management and control model.
Or by the Management Board in companies that have adopted a dual management and control model.
4
DIF
E) The instructions for individual DIF sections, set out below in paragraph 2, contain indications
regarding the plus (+) sign and the minus (-)
( sign used on the DIF forms.
forms In general,
positive amounts are entered in the fields without the + sign (the
the system recognises these
figures as positive values), while negative amounts should be entered with a - sign before the
value.
F) All fields of the DIF form sections 2 to 5 must contain a numeric value.. If the item requested
in the DIF form is not included
includ in the financial statements, the issuer should enter 0 (zero) in
the field. The system does not allow submission of the DIF if there are empty fields in
sections 1 to 5. The only exceptions
exception are the fields in section 6 (information for real estate
companies)
ies) which can be left empty if the requested item is not indicated in the financial
statements.
G) The DIF form includes a series of accounting items to be indicated exactly as reported in the
financial statements or explanatory notes. The indication of certain
tain DIF may require
aggregation, breakdown or restatement of information reported in the financial statements,
only for the purpose of completing the DIF form. If there are any doubts regarding
completion of the form issuers can use CONSOB's help desk service,, described in point (I)
below.
H) The issuer can add optional comments to clarify information indicated in a field of the DIF
form. The notes should be added in the appropriate “Note
ote alla segnalazione”
segnalazione (report notes)
field at the bottom of section 1 “Dati generali” (General Information). In the note, a
reference should be made to the DIF form field to which the comment refers, as shown in the
example below:
Field 1 - Net property, plant and equipment: ......... (comment).
I)
Support services. If issuerss have difficulty using the electronic data collection system,
system or need
technical information and clarification, they can contact the technical support service by
phone: +3906-8477388,
8477388, available from 9:30 AM to 5:30 PM on working days, or send a
request by email to the address: gmit-helpdesk-consob@eng.it. This service can also be
contacted for clarification regarding completion of the individual DIF form fields, requests
then being redirected to the relevant Issuers Division offices.
5
DIF
2. Guidance on completing the form fields
Section 1- Dati generali (General Information)
General issuer information
Certain issuer information must be entered into the “Dati Generali” (General Information)
section.
Field
Content
Denominazione della società
Enter the full name of the issuer to which the DIF transmitted refers.
refer
(Company name)
Codice fiscale
Enter the tax code (if applicable) of the issuer to which the DIF
(tax code)
transmitted refers.
Persona di riferimento da
Enter the following details of the issuer personnel to be contacted for
contattare in caso di chiarimenti
DIF queries:
(Reference contact for
- name(s) of the person (persons);
clarification) -
- telephone number(s);
(optional)
This field is optional.
General
neral information about the financial information transmitted
The “Dati
Dati generali relativi alle informazioni finanziarie trasmesse”
trasmesse” (General information about
the transmitted financial information) box should be completed with certain information required
to identify and qualify the financial statements referred to in the DIF form transmitted.
transmitted
Field
Content
Tipo di bilancio
Enter the type of the last financial statements to which the DIF refers:
refer
(type of financial statements)
a) consolidated
or
b) separate.
As indicated in point (A) of paragraph 1 "General
"
completion
criteria", the DIF form should contain information taken from the
consolidated financial statements. Information from the separate
financial statements should be sent only if the issuer is not required to
6
DIF
prepare consolidated financial statements.
Data di chiusura del bilancio
Enter the date (in dd/mm/yyyy format) for the closing date of the last
dell’ultimo esercizio
financial statements
tements (consolidated or separate, please see previous
(gg/mm/aaaa)
field) from which the information for the DIF form is taken, to be
(Closing date of the last annual
entered in the first column of the various sections (see point C of
report (dd/mm/yyyy))
paragraph 1 General completion criteria).
Durata dell’ultimo esercizio
Enter the duration (in months) of the last financial year to which
(mesi)
information in the DIF form refers, to be entered in the first column
(Duration of the last financial
of each section.
year (months))
Organo sociale che ha approvato
Enter the corporate body which approved the last annual report
il bilancio dell’ultimo esercizio
including the consolidated financial statements (if applicable) from
(Corporate body which approved
which the DIF is taken:
the last year's financial
a) Assemblea dei Soci (Shareholders'
Shareholders' meeting or supervisory board)
board if the annual report was approved by the shareholders' meeting (or
statements)
by the supervisory board in companies adopting the dual
management and control model);
or
b) Consiglio di Amministrazione (Board of Directors or other
management board) - if the financial reports have only been
approved by the Board of Directors (or by the management board
in companies adopting the dual management and control model) but
not yet by the shareholders' meeting (or by the
th supervisory board
in companies adopting the dual management and control model).
model)
Please see point (B) of paragraph 1. "General
General completion criteria" for
instructions on timing of the DIF transmission.
Data di approvazione del bilancio
Enter the date (in dd/mm/yyyy format) on which the last year’s
(gg/mm/aaaa)
financial statements were approved by the corporate body indicated in
(Financial statements approval
the previous field.
date (dd/mm/yyyy))
Valuta in cui sono espressi i dati
Enter the operating currency adopted in preparing the financial
di bilancio
statements.
(Financial statements currency)
Data di chiusura del bilancio
Enter the closing date (in dd/mm/yyyy format) of the previous year
dell’esercizio precedente posto in
used for comparison in the DIF form, to be entered in the second
comparazione (gg/mm/aaaa)
column of each section (please see point C of paragraph 1 General
(Closing date of the previous
completion criteria).
7
DIF
year's financial statements used
for comparison) (dd/mm/yyyy)
Durata dell’esercizio precedente
Enter the duration (in months) of the last financial year to which
(mesi)
information in the DIF form refers, to be entered in the second
(Duration of the previous
column of each section.
financial year (months))
Note alla segnalazione
Enter any comments on the DIF reported, as illustrated in point (H) of
(Report comments)
paragraph 1 "General completion criteria".
8
DIF
Section 2 - Information contained in the balance sheet or in the explanatory notes to the
balance sheet (“Stato
tato Patrimoniale”).
A) Certain DIF to be entered in this section refers to the current/non-current
current nature of balance
sheet assets and liabilities. For the definition of current/non-current
current, please refer to the
provisions of IAS 1 paragraph 60 et seq. If an issuer
ssuer prepares the balance sheet using assets
and/or liabilities presentation criterion based on liquidity, the distinction between current and
non-current must be made,, in line with in the content of the explanatory notes (see IAS 1,
paragraph 61) based onn the realisation or settlement date indicated in the explanatory notes.
In such cases,, the assets and liabilities must be classified, for DIF purposes, as current if the
recovery or settlement date is within twelve months of the financial statements date; if not
(the settlement or recovery date beyond twelve months), the assets/liabilities must be
classified as non-current.
B) The DIF to be indicated in this section is entered with a plus sign (according to the rules
described in point (E) of paragraph 1 - General completion criteria) except for certain fields,
indicated in the table below, in which values with a minus (-) sign can also be entered.
C) The system provides for certain balancing controls for items entered in the balance sheet
section. In the event of a discrepancy,
discrepancy the system will not allow submission of the report. The
balancing controls are as follows:
follows
•
•
balancing of non-current
current assets: field 8 = [field 1 + field 2 + field 3 + field 4 + field 5
+ field 6 + field 7]
balancing of current assets: field 16 = [field 9 + field 10 + field 11 + field 12 + field
•
13 + field 14 + field 15]
balancing of total assets: field 18 = [field 8 + field 16 + field 17]
•
•
•
•
balancing of non-current
current liabilities: field 25 = [field 21 + field 22 + field 23 + field 24]
balancing
ing of current liabilities: field 31 = [field 26 + field 27 + field 28 + field 29 +
field 30]
balancing of total liabilities: field 33 = [field 25 + field 31 + field 32]
balancing between assets and liabilities: field 18 = [field 19 + field 20 + field 33]
No. Item to be completed
1
Content
Immobilizzazioni materiali nette Enter the total property, plant and equipment, net of related
(Net property, plant and
depreciation and accumulated provisions for write-downs,
write
as
equipment)
shown in the balance sheett (IAS 1 para. 54 letter (a) - Property,
9
DIF
plant and equipment). The field must also include the total
tangible assets assumed in financial lease posted to assets in
accordance with IAS 17. Please do not enter the amount of the
item "Investment property", recorded
corded in the balance sheet (IAS 1
par. 54 letter (b)) in this field;; the amount for this item must be
entered in field 7 "Altre attività non correnti" (Other
(
non-current
assets).
2
Immobilizzazioni immateriali
Enter the total
tal intangible assets, net of related depreciation and
nette
accumulated provisions for write-downs,
downs, as shown in the balance
(Net intangible assets)
sheet (IAS 1 para. 54 letter (c) - intangible assets). This field
must also include the total intangible assets acquired through
financial leases and recognised as assets in accordance with IAS
17.
2a
3
Avviamento e altre
Enter the total for i) goodwill and ii) other fixed assets with an
immobilizzazioni a vita utile
indefinite useful
ful life, net of related accumulated impairment, as
indefinite
shown in the balance sheet and explanatory notes. The amount in
(Goodwill and other indefinite
this field must also be included in field 2, which includes all
life fixed assets)
intangible assets recognised to the balance sheet.
Partecipazioni valutate
te con il
Enter the total investments accounted for using the equity
metodo del patrimonio netto
method,, as recorded in the balance sheet (IAS 1 para. 54 letter
(Investments accounted for
(e)).
using the equity method)
4
Attività finanziarie non correnti
Enter the total non-current financial assets classified as "held for
disponibili per la vendita
sale" in accordance with IAS 39.
(Non-current financial assets
held for sale)
5
Crediti finanziari non correnti
Enter the total financial receivables posted to non-current
non
assets.
(Non-current financial
The item includes receivables generated by the company
receivables)
classified under financial assets in the financial statements,
statements and
loans issued by the group.
6
Altre attività finanziarie non
Enter the total non-current
current financial assets which were not
correnti
included in fields 4 and 5.
(Other non-current financial
assets)
7
Altre attività non correnti
Enter the total non-current assets recorded in the balance sheet
(Other non-current assets)
which were not indicated in fields 1, 2, 3, 4, 5 e 6.
10
DIF
7a
Attività per imposte anticipate
Enter the total deferred tax assets gross of deferred tax liabilities
(Deferred tax assets)
(to be indicated in field 24a). This amount must also be included
in field 7.
8
Attività non correnti totali
Enter the total non-current assets recorded in the balance sheet.
(Total non-current assets)
9
Crediti commerciali netti
Enter the total amounts due from customers for the sale of goods
(Net trade receivables)
or services provided as part of ordinary business activities, as
recorded in the balance sheet or in the explanatory notes. The
amount only refers to the current share of such receivables, and
must be entered net of the related provision for write-downs.
write
9a
Fondo svalutazione crediti
Enter the total provision for write-down
down of trade receivables
commerciali
indicated in field 9.
down of
(provision for write-down
trade receivables)
10
Rimanenze
Enter the total inventories of: i) raw materials and consumables;
(Inventories)
ii) production in progress and semi-finished
finished goods; iii) finished
goods; iv) work in progress under long-term
long
contracts, as
recorded in the balance sheet or in the explanatory notes. The
amount must be entered net of any provisions for write-downs
write
for
these items. For real estate companies, the amount should include
any value of the real estate portfolio classified under inventories.
11
Disponibilità liquide ed
Enter the total cash and cash equivalents, as recorded
recorde in the
equivalenti
balance sheet (IAS 1 para. 54 letter (i)).
(cash and cash equivalents)
12
Attività finanziarie detenute per
Enter the total financial assets classified as "held for trading" in
negoziazione
accordance with IAS 39.
(financial assets held for
trading)
13
Crediti finanziari correnti
Enter the total financial receivables recognised under current
(current
current financial receivables)
receivables
assets, also including the current portions of non-current financial
receivables. This item includes receivables generated by the
company recognised to the financial statements under financial
assets, and loans issued by the company.
14
Altre attività finanziarie
Enter the total current financial assets not already included in
correnti
fields 11, 12 and 13.
assets
(other current financial assets)
11
DIF
15
16
Altre attività correnti
Enter the total current assets recorded in the balance sheet not
(other current assets)
already included in fields 9, 10, 11, 12, 13 and 14.
Attività correnti totali
Enter the total current assets recorded in the balance sheet.
(total current assets)
17
Attività cessate/destinate ad
Enter the total assets classified as held for sale and discontinued
essere cedute
operations classified as held for sale in compliance with IFRS 5,
(discontinued
discontinued operations/assets
as recorded in the balance sheet (IAS 1 paragraph letter (j)). The
held for sale)
amount of this item must be entered gross of any liabilities
included in discontinued operations classified as held for sale in
compliance with IFRS 5.
18
19
Attività totali
Enter the total assets as recorded in the balance sheet. The
(total assets)
amount shall also include field 17.
Patrimonio netto di gruppo
Enter the total shareholders’ equity pertaining to parent company
(group shareholders’ equity))
shareholders as recorded in the balancee sheet.
sheet
The amount shall be indicated with the minus sign (-) if the issuer
recorded a negative group shareholders' equity.
19a
20
Capitale sociale
Enter the total parent company share capital as recorded in the
(share capital)
balance sheet or in the explanatory notes.
Patrimonio netto di terzi
Enter the total shareholders’ equity attributable to minority
(minority interests)
shareholders of the consolidated companies as recorded in the
balance sheet.
The amount should be indicated with a minus sign (-) if the issuer
recorded a negative value for minority interests.
interest
21
Debiti non correnti verso
Enter the total amounts owed to banks recognised to the balance
banche
sheet under non-current financial liabilities.
(Non-current payables to banks)
banks
22
Debiti non correnti per
Enter the total payables on bonds loans issued,
issued recognised to the
obbligazioni emesse
balance sheet under non-current financial liabilities.
(non-current bond issue
payables)
23
Altri debiti e passività
Enter the total non-current
current financial liabilities recorded in the
finanziarie non correnti
balance sheet not already indicated in fields 21 and 22.
(other financial non-current
payables and liabilities)
24
Altre passività non correnti
Enter the total non-current liabilities recorded in the balance sheet
current liabilities)
liabilities
(Other non-current
not already indicated in fields 21, 22 and 23.
12
DIF
24a
Passività per imposte differite
Enter the total deferred tax liabilities gross of deferred tax assets
(deferred tax liabilities)
(to be indicated in field 7a). This amount must also be included in
field 24.
24b
Altri fondi del passivo (fondi
Enter the total provisions for risks and charges and for personnel
rischi ed oneri, fondi relativi al
expenses (also including provisions for employee benefits).
benefits This
personale)
amount must also be included in field 24.
(other provisions classed as
liabilities (provision for risks
and charges, provisions for
personnel))
25
26
Passività non correnti totali
Enter the total non-current liabilities recorded in the balance
(total non-current liabilities)
sheet.
Debiti correnti verso banche
Enter the total recognised as current payables in the balance sheet
(current payables to banks)
in relation to amounts owed to banks, also including current
portions of non-current payables to banks. This amount must also
include payables for current account overdrafts.
overdrafts
27
Debiti correnti per obbligazioni
Enter the total payables on bond loans issued recognised to the
emesse
balance sheet under current liabilities.
(current bond issue payables))
28
Altri debiti e passività
Enter the total current financial liabilities recorded in the balance
finanziarie correnti
sheet not already indicated in fields 26 and 27.
(other financial current
payables and liabilities)
29
Debiti commerciali
Enter the total amounts due to suppliers for the purchase of
(trade payables)
materials or goods or for services received as part of the
company's business cycle, as recorded in the balance sheet or in
the explanatory notes.
30
31
Altre passività correnti
Enter the total current liabilities recorded in the balance sheet not
(other current liabilities)
already indicated in fields 26, 27, 28 and 29.
Passività correnti totali
Enter the total current liabilities as recorded
ded in the balance sheet.
(total current liabilities)
32
Passività direttamente correlate
Enter the total liabilities recorded for discontinued operations
ad attività cessate/destinate ad
classified
lassified as held for sale in compliance with IFRS 5, as recorded
essere cedute
in the balance sheet (IAS 1 paragraph 54 letter (p)). The amount
(liabilities directly related to
of this item must be entered gross of any assets classified as held
discontinued operations/assets
for sale and assets included in discontinued operations classified
c
13
DIF
33
held for sale)
as held for sale in compliance with IFRS 5.
Passività totali
Enter the total liabilities as recorded in the balance sheet. The
(total liabilities)
amount must also include that indicated in field 32.
Altri dati finanziari-patrimoniali
patrimoniali riportati
riportati nel bilancio (Other financial information recorded in
the financial statements)
34
Posizione finanziaria netta
Enter the net financial position determined
ined in accordance with
(net financial position)
Communication DEM/6064293 of 28 July 2006 (which
(whi refers to
the
CESR
Recommendation
of
10
February
2005
"Recommendations for standard implementation of the European
Commission's regulation on prospectuses")
prospectuses as reported in the
explanatory notes or in the report on operations.
operations
The amount must be indicated with a plus sign (+) if there are
more financial liabilities than assets (in this case, net debt).
The amount must be indicated with a minus sign (-) if the
financial assets are more than the financial liabilities (in this case,
net cash and cash equivalents).
35
Attività per strumenti derivati
Enter the total assets for hedging derivatives in accordance with
di copertura
IAS 39.
(assets - hedging derivatives))
36
Attività per strumenti derivati
Enter the total assets for derivatives not designated as hedges in
non di copertura
accordance with IAS 39.
(assets - non-hedging
derivatives)
37
Passività per strumenti derivati
Enter the total liabilities for hedging derivatives in accordance
di copertura
with IAS 39.
(liabilities - hedging
derivatives)
38
Passività per strumenti derivati
Enter the total liabilities for derivatives not designated as hedges
non di copertura
in accordance with IAS 39.
(liabilities - non-hedging
derivatives)
39
Crediti e altre attività verso
Enter the total receivables and other assets due from related
parti correlate
parties recorded in the balance sheet or in the explanatory notes
(receivables and
nd other assets
as required by CONSOB resolution no. 15519 of 27 July 2006.
due from related parties)
39a
Crediti finanziari e altre attività
Enter the total financial receivables and other financial assets due
14
DIF
finanziarie verso parti correlate
from related parties recorded in the balance sheet or in the
(financial
financial receivables and other
explanatory notes as required by CONSOB resolution no. 15519
financial assets due from
of 27 July 2006. This amount must also be included in field 39.
related parties)
40
Debiti e altre passività verso
Enter the total payables and
nd other liabilities owed to related
parti correlate
parties recorded in the balance sheet or in the explanatory notes
(payables and other liabilities
as required by CONSOB resolution no. 15519 of 27 July 2006.
to related parties)
40a
Debiti finanziari e altre
Enter the total financial payables and other financial liabilities
passività finanziarie verso parti
owed to related parties recorded in the balance sheet or in the
correlate
explanatory notes as required by CONSOB resolution no. 15519
(financial payables
es and other
of 27 July 2006. This amount must also be included in field 40.
financial liabilities to related
parties)
15
DIF
Section 3 - Information contained in the income statement or in the explanatory notes to the
income statement (“Conto Economico”).
A) The income statement information to be reported in this section of the DIF form assumes
assume the
adoption of an income statement classified using the “nature of expense” method (IAS 1
paragraph 102). Issuers presenting an income statement with items stated according to
“function of expense” or to the "cost of sales" method (IAS
S 1 par. 103) do not need to
complete the fields regarding items not recorded in the financial statements or in the
explanatory notes since they are typical of an income statement classified using the “nature of
expense” method.
B) The DIF to be reported in this section must be entered with a plus sign (according to the rules
described in point (E) of paragraph 1 – General completion criteria) except for certain fields,
shown in the table below, in which either positive or negative values may be entered. The
instructions in the table below indicate cases in which the field value must be entered with a
minus (-) sign.
C) Please note that in this section of the DIF form, only the items expressly indicated on the
form should be reported, which will not be all the
he items that the issuer has recorded in the
income statement. For example, the form does not require that the issuer includes items
typical of industrial financial statements, such as raw material purchase costs or costs for
services, in any field.
D) Thee system has a single balancing control regarding field 63 (“risultato
( risultato netto dell’esercizio”,
dell’esercizio
net profit/loss for the year)
year which must be equal to the sum of field 61 (“risultato
(
di
pertinenza del gruppo”, group profit/loss) and field 62 (“risultato
risultato di pertinenza
per
di terzi”,
minority interest profit/loss).
profit/loss In the event of a discrepancy, the system will not allow
submission of the report.
Content
41
Ricavi delle vendite e delle
Enter the total revenues from the sale of goods or provision of
prestazioni
services,
(revenues from sales and
operations/characteristic business activities of the company, as
services)
recorded in the income statement or in the explanatory notes.
notes
Altri ricavi e proventi operativi
operativ
Enter the total income other than that indicated in field 41, which
(other operating income)
the issuer has classified as relating to operations in the financial
42
financial
16
or
otherwise,
achieved
as
part
of
DIF
statements (therefore contributing to calculation of the Ebit
indicated in field 53).
43
Variazione delle rimanenze di
Enter the total amounts for changes in inventories of finished
prodotti finiti, semilavorati,
goods, semi-finished products, work in progress and long-term
long
prodotti in corso di lavorazione
contracts as recorded in the income statement or in the
e lavori in corso su ordinazione
explanatory notes.
(Change in inventories of
The amount must be indicated with a minus sign (-) if it
finished goods, semi-finished
finished
represents a negative income component recognised to the income
products, work in progress and
statement.
long-term contracts)
44
Oneri capitalizzati
Enter the total capitalised costs for the year recognised under
(Capitalised costs)
assets in the balance sheet. For example, this category includes
costs for internally generated tangible or intangible assets,
capitalised development costs and capitalised financial charges.
charges
45
46
Costi totali per il personale
Enter the total personnel costs, as recorded in the income
(Total personnel costs)
statement or in the explanatory notes.
Ammortamenti delle
Indicate
immobilizzazioni materiali ed
depreciation of property, plant and equipment,
equipment as recorded in the
immateriali
income statement or in the explanatory notes.
the
total
amortization
of
intangible
assets
and
(Amortization of intangible
assets and depreciation of
property, plant and equipment)
equipment
47
Svalutazioni delle attività non
Enter the total impairment losses of non-current
non
assets that the
correnti
company recorded under operations in the income statement
(Impairment losses of non-
(therefore contributing to the calculation of Ebit indicated in field
current assets)
53), as recorded in the income statement or in the explanatory
notes. This item must be entered gross of impairment reversals of
non-current assets, to be indicated in field 48.
48
Ripristini di valore delle attività
Enter the total impairment reversals of non-current
non
assets that the
non correnti
(Impairment reversals of nonnon
current assets)
notes. This item must be indicated gross of impairment losses of
non-current assets, to be indicated in field 47.
47
49
Minusvalenze da realizzo di
Enter the total losses on disposals of non-current
non
assets that the
attività non correnti
(losses on disposals of non-
(therefore contributing to the calculation
culation of Ebit indicated in field
17
DIF
current assets)
notes. This amount must be indicated gross of gains on disposals
of non-current assets, to be entered in field 50.
50
Plusvalenze da realizzo di
Enter the total gains on disposals of non-current
non
assets that the
attività non correnti
(gains on disposals of non-
current assets)
notes. This amount must be indicated gross of losses on disposals
of non-current assets, to be entered in field 49.
51
Accantonamenti a fondi rischi
Enter the total accruals recognised to the income statement for the
ed oneri ed a fondi svalutazione
provision for risks and charges and
nd for write-down of current
di attività correnti
assets, as recorded in the incomee statement or in the explanatory
(Accruals to the provision
rovision for
notes.
risks and the provision for
The total must include all accruals contributing to the calculation
write-down of current assets))
of Ebit (field 53). Accruals to provisions for personnel should not
be included as these are to be entered in field 45.
Accruals to the provision for write-down
down of current assets must
include all accruals recorded as adjustments to non-financial
current assets; for example, all accruals for write-down
write
of trade
receivables, tax and social security receivables, inventories and of
other non-financial assets must be included.
included
52
Utilizzo di fondi rischi ed oneri
Enter the total utilisation/reversal of the provisions
provision for risks and
e di fondi svalutazione di
charges and the provisions for write-down
down of current asset
attività correnti
recognised among positive income items,
items as recorded in the
(Utilisation/reversal of the
income statement or in the explanatory notes. For the definition
provisions for risks and charges
charg
of these provisions, please refer too the instructions for field 51.
and the provisions for writedown of current assets)
53
Risultato della gestione
Enter the total earnings before interest and tax from the issuer’s
operativa (EBIT)
operations, as recorded in the income statement, in the
(earnings before interest and
explanatory notes to the financial statements or in the report on
tax (EBIT))
operations.
The amount must be indicated with a minus sign (-) if the issuer
recorded an operating loss.
54
Quota dei risultati delle
Enter the total share of profits/losses recorded in the income
partecipazioni valutate con il
statement regarding investments accounted for using the equity
metodo del patrimonio netto
method, as envisaged in IAS 28 (Investments in associates)
associate and
18
DIF
(Share of profits/losses on
IAS 31 (Investments in Joint Ventures). The amount must not
investments accounted for using
include other types of income and charges deriving from this
the equity method)
category of investment (e.g. capital gains/losses on disposals),
which must instead be entered in field 55.
The amount must be entered with a minus sign (-) if the
comprehensive balance of the item is a cost for the issuer.
55
Proventi finanziari
Enter the total financial income, as recorded in the income
(Financial income)
statement or in the explanatory notes. The amount must include
all the different types of income regarding the company's
financial business, including gains from investments (for
example, capital gains from disposals,, dividends from companies
not accounted for using the equity method)
method not indicated in field
54.
55a
Interessi attivi
Enter the total interest income derived from financial assets
(Interest income)
included in the net financial position (please see the instructions
for field 34). Please note that this amount shall also be included
in field 55.
56
Oneri finanziari
Enter the total financial expenses, as recorded in the income
(Financial expenses)
statement or in the explanatory notes. The amount must include
all different types of costs pertaining to the company's financial
business, including costs from investments other than those
indicated in field 54 (for example, capital losses from disposals,
impairment losses on investments,, including those regarding
investments measured at equity, allocations to provisions for
hedging losses exceeding the shareholders’
hareholders’ equity of associate
companies, etc.).
56a
Interessi passivi
Enter the total interest expense related to financial liabilities
(Interest expense)
included in the net financial position (please see the instructions
for field 34). For "interest expense" reference should be made to
indications provided in paragraph 6, letters (a) and (d) of IAS 23.
Please note that this amount must also be included in field 56.
57
Risultato prima delle imposte
Enter the amount of the profit/ (loss) from operations before
(profit/(loss) before income
income tax, as recorded in the income statement.
taxes)
The amount must be indicated with a minus sign (-) if there is a
pre-tax loss.
58
Imposte differite attive
Enter the total deferred tax assets for the year recorded in the
(deferred tax assets)
income statement, net of related reversals. The amount must be
19
DIF
indicated gross of deferred tax liabilities (field 59).
The amount must be entered with a minus sign (-) if the net
reversals exceed provisions allocated for the year.
59
Imposte differite passive
Enter the total deferred tax liabilities for the year recorded in the
(deferred tax liabilities)
income statement, net of related reversals.
reversals The amount must be
indicated gross of deferred tax assets (field 58).
The amount must be entered with a minus sign (-) if the net
reversals exceed provisions allocated for the year.
60
Risultato delle attività
Enter the total profit/(loss) from disposals or discontinued
cessate/destinate ad essere
operations classified as held for sale in compliance with IFRS 5,
cedute
as recorded in the income statement (IAS 1 paragraph 82 letter
(Profit/(loss) from discontinued
(e) - total capital gains or losses from discontinued operations net
operations/assets held for sale)
sale
of tax effects and capital gains or losses net of tax effects
recorded following measurement at fair value, net of costs to sell,
or from the disposal of assets or groups of assets pertaining to the
discontinued operation).
The amount must be entered with a minus sign (-) if losses were
recorded for this item.
61
Risultato di pertinenza del
Enter the net income attributable to the parent company
gruppo
shareholders as recorded in the income statement.
statement
(group net income)
The amount must be entered with a minus sign (-) if a loss was
62
Risultato di pertinenza di terzi
Enter the net income attributable to minority interests as recorded
(minority interest net income))
in the income statement.
63
Risultato netto dell’esercizio
Enter the net income for the year as recorded in the income
(net income for the year)
statement. The net income for the year corresponds to the sum of
the group net income and the minority interest net income, and
must include the profit(loss) from discontinued operations/assets
held for sale indicated in field 60.
64
Risultato netto per azione
Enter the unit value of the basic earnings per ordinary share,
share as
ordinaria (non diluito)
recorded in the income statement. Indicate the sum of earning per
Earnings per ordinary share
(Earnings
share from continuing operations and from discontinued
(not diluted)
operations/assets held for sale.
20
DIF
The amount must be entered with the minus sign (-) if a loss was
Other information reported in the explanatory notes
65
Proventi da strumenti derivati
Enter the total income recorded in the income statement for
(income from derivatives)
derivatives (hedging and non-hedging),
), as reported in the
explanatory notes. Reference must be made to all types of
derivative-related income, realised and unrealised (fair value
adjustments recorded in the income statement).
statement In addition,
reference must be made to all income recorded in the income
statement, both as a direct adjustment of hedged revenue (or
expense) items and that recorded under financial income.
66
Oneri da strumenti derivati
Enter the total expense recorded in the income statement for
(expense from derivatives)
derivatives (hedging and non-hedging),
), as reported in the
explanatory notes. Reference must be made to all types of
derivative-related expenses, realised and unrealised (fair value
adjustments recorded in the income statement). In addition,
reference must be made to all expenses recorded in the income
statement, both as direct adjustments of hedged revenue (or
expense) items, and those recorded under financial expense.
67
Proventi da parti correlate
Enter the total income originated from related party transactions
(income from related parties))
reported in the income statement or in the explanatory notes.
Please note that this form of income includes all revenues and
income of any type that the issuer enters with related parties.
Enter the amount gross of expense from related parties (field 68).
68
Oneri da parti correlate
Enter the total expense originated from related party transactions
(expense from related parties)
parties
recorded in the income statement
ent or in the explanatory notes.
Please note that this form of charges include all costs and
expenses of any type incurred by the issuer with related parties.
Enter the amount gross of income from related parties (field 67).
69
Proventi non ricorrenti
Enter the total income items recorded as "non-recurring"
"non
in the
(non-recurring income)
income statement, and any deriving from atypical and/or unusual
transactions.
70
Oneri non ricorrenti
Enter the total expense items recorded as "non-recurring" in the
(non-recurring expense)
income statement, and any deriving from atypical and/or unusual
transactions.
21
DIF
Section 4 - Information included in the cash flow statement or in the explanatory notes to the
cash flow statement (“Rendiconto Finanziario”).
The DIF too be reported in this section should be entered with a plus sign (according to the rules
described in point (E) of paragraph 1 – General completion criteria) except for certain fields,
shown in the table below, in which either positive or negative values may
m be entered. The
instructions contained in the table indicate cases in which the field value should be entered with a
minus (-) sign.
Content
71
Cash flow da attività operative
Enter the amount of total cash flow of the "operating
"
activities"
(cash flow from operating
section (corresponding to the net cash flow from operations for
activities)
the year) of the cash flow statement (IAS 7 paragraphs 13, 14 and
15).
operating activities absorbed cash flows during the course of the
year (cash out-flows exceeding cash in-flows
flows).
72
Variazione delle rimanenze
Enter the amount of the change in inventories as recorded in the
iscritta nel rendiconto
"operating activities"" section of the cash flow statement. The
finanziario
change refers to total inventories (raw materials and consumables,
consumables
(change in inventories recorded
work in progress and semi-finished
finished products, finished goods,
in the cash flow statement)
long-term contracts, real estate classified as inventories).
The amount must be entered with a minus sign (-) if the change
has absorbed cash flows.
73
74
Capex (investimenti lordi in
Enter the total cash flows absorbed during the year to acquire
immobilizzazioni materiali e
property, plant and equipment
ment and intangible assets, as recorded
immateriali)
in the "investing activities"" section of the cash flow statement
(Capex – gross investments in
(IAS 7, paragraph 16 letter (a)). The
he amount must be entered
property, plant, equipment
ment and
gross of incoming cash flows from the sale of property, plant,
intangible assets)
equipment and intangible assets.
Investimenti lordi in
Enter the total cash flows absorbed during the year for the
partecipazioni, imprese e rami
acquisition of: i) companies; ii) business units; iii) investments
d’azienda
recognised as non-current financial
inancial assets and associate company
(Gross investments in equity,,
share capital increases, as recorded in the cash flow statement.
companies and business units)
units
The acquisition cost of companies and business units must be
expressed net of acquired cash and cash equivalents.
22
DIF
The amount must be entered gross of inflows for the year from
the sale of investments,, companies and business units.
75
Cash flow da attività di
Enter the total cash flow of the "investing activities"
activities section of
investimento
the cash flow statement (IAS 7 paragraph 16).
(Cash flow from investing
activities)
investments absorbed cash flows during the course of the year
(cash out-flows exceed cash in-flows).
76
Dividendi pagati nell’esercizio
Enter the total dividends paid during the year, as recorded in the
(dividends paid during the year)
year
cash flow statement. The amount must include both dividends
paid to parent company shareholders and those paid to other
o
minority shareholders in consolidated companies.
compan
77
Aumenti di capitale
Enter the total financial resources collected during the year from
(share capital increases)
share capital increases, as recorded in the cash flow statement.
The amount must also include share capital increases
increase paid up by
the minority shareholders of consolidated companies.
companies
78
Cash flow da attività di
Enter the total cash flow from the "financing
financing activities"
activities section of
finanziamento
the cash flow statement (IAS 7 paragraph 16).
(cash flow from financing
The amount must be indicated with a minus sign (-) if financing
activities)
activities absorbed cash flows during the course of the year (cash
(
out-flows exceed cash in-flows).
79
Cash flow da attività
Enter the amount of cash flow generated (or absorbed) by assets
cessate/destinate ad essere
classified as held for sale and discontinued operations in
cedute
compliance with IFRS 5, as recorded in the cash flow statement.
(cash flow from discontinued
The amount must be indicated with a minus sign (-) if the assets
operations/assets held for sale)
sale
in question absorbed cash flows during the course of the year
(cash out-flows exceed cash in-flows).
80
Cash flow complessivo
Enter the amount of comprehensive cash flow for the year as
(comprehensive cash flow)
recorded in the cash flow statement. Comprehensive cash flow
refers to the change in balance of the item "cash and cash
equivalents" as recorded in the cash flow statement.
sta
This
corresponds to the sum of the following amounts recorded in the
cash flow statement: a) cash flow from operating activities, b)
cash flow from investing activities,, c) cash flow from financing
activities, d) cash flow from discontinued operations/assets
operati
held
for sale,, e) effects on the balance of cash and cash equivalents
determined by changes in the consolidation area,
area f) effects of
changes in exchange rates on the balance of cash and cash
23
DIF
equivalents.
The amount must be entered with a minus sign (-) if the
comprehensive cash flow for the year represents a decrease (cash
(
out-flows exceed cash in-flows).
24
DIF
Section 5 - Other information included in the explanatory notes to the financial statements
(“Altri Dati”).
The DIF to be reported in thiss section must be expressed in units, unless indicated otherwise.
otherwise
Content
81
Numero azioni ordinarie alla
Enter the number of ordinary shares issued by the parent
data di chiusura del bilancio
company (including ordinary treasury shares in the portfolio) at
(number of ordinary shares at
the closing date of the financial statements.
the closing date of the financial
statements)
82
Numero azioni di risparmio (se
If any,, enter the number of savings shares issued by the parent
presenti) alla data di chiusura
company (including treasury savings shares in the portfolio) at the
del bilancio
closing date of the financial statements.
(number of savings shares, if
any, at the closing date of the
financial statements)
83
Numero azioni privilegiate
vilegiate (se
If any,, enter the number of preferred shares issued by the parent
presenti) alla data di chiusura
company (including treasury preferred shares in the portfolio) at
del bilancio
the closing date of the financial statements.
(number of preferred shares, if
any, at the closing date of the
financial statements)
84
Numero altre categorie di
If any, enter the number of other classes of shares not
n indicated in
azioni (se presenti) alla data di
fields 81, 82 and 83, issued by the parent company (including
chiusura del bilancio
treasury shares of the same class in the portfolio) at the closing
(number of other classes of
date of the financial statements.
shares, if any, at the closing
date of the financial statements)
statements
85
Numero di azioni proprie in
Enter the number of treasury shares issued by the parent
portafoglio alla data di chiusura
company, belonging to all share classes indicated in fields
field 81 to
del bilancio
84, included in the portfolio of all group companies at the closing
(number of treasury shares in
date of the financial statements.
the portfolio at the closing date
of the financial statements)
86
Numero medio di dipendenti
Enter the average number of group employees during the year
ye as
nell'anno
reported in the explanatory notes.
(average number of employees
25
DIF
during the year)
87
Numero di dipendenti alla data
Enter the exact number of group employees employed at the
di chiusura del bilancio
closing date of the financial
ial statements, as reported in the
(number of employees at the
explanatory notes.
closing date of the financial
statements)
88
Dividendo per azione ordinaria
Enter:
(dividend per ordinary share))
a) in the column relating to last financial year:
year the unit amount
(to three decimal places)) of the dividend per ordinary share
decided by the parent company shareholders' meeting which
approved the financial statements of the last financial year
referred to in the DIF form. If the issuer transmits the DIF
form to CONSOB before approval of the financial statements
by the shareholders' meeting,, enter the dividend amount
proposed by the Board of Directors. The amount of the
dividend must also include any dividends paid in advance
during the year.
b) In the column relating to previous year: the unit amount (to
three decimal places) of the dividend
idend per ordinary share
decided by the parent company shareholders' meeting which
approved the financial statements of the previous year. The
amount of the dividend must also include any dividends paid
in advance during the year.
26
DIF
Section 6 - Other information
rmation required by recommendation DEM/9017965 of 26 February 2009
("Società Immobiliari")
The fields in this section must only be completed by issuers to which recommendation
DEM/9017965 of 26 February 2009 applies (Financial disclosures for listed real estate
e
companies) and only if the requested items are recorded in the financial statements.
statements
The DIF to be reported in this section must be entered with a plus sign (according to the rules
described in point (E) of paragraph 1 – General completion criteria).
OTHER INFORMATION REQUIRED BY RECOMMENDATION DEM/9017965
DEM/9
of 26
February 2009 (FINANCIAL
FINANCIAL DISCLOSURES
DISCLOSURE FOR LISTED REAL ESTATE COMPANIES)
89
90
Debiti finanziari con clausole a
Enter the amount of borrowings
owings for which "significant contractual
contract
rischio di default
clauses" exist in relation to the two potential circumstances
(borrowings with default risk
indicated in Recommendation DEM/9017965 of 26 February
clauses)
2009.
Valore contabile del portafoglio
Enter the total book value of real estate assets consolidated at
immobiliare
group level, even if held through SPVs or funds consolidated on a
(book
book value of the real estate
line-by-line basis.
portfolio)
91
Valore di mercato del
Enter the total market value of real estate assets consolidated at
portafoglio immobiliare
group level, even if held through SPVs or funds consolidated on a
(market
market value of the real estate
line-by-line basis. In accordance with the provisions of
portfolio)
Recommendation DEM/9017965 of 26 February 2009, market
value means the value determined on the basis of independent
valuations. If these are not available for all or part of the real
estate portfolio, the value to be considered for the corresponding
properties must be the same as the related book value. In the
report comments in section 1, please indicate whether any
properties which have not been independently
independen
valuated, also
indicating their total book value.
91a
Progetti di sviluppo
Enter the total market value of properties in the Development
(development projects)
Projects category. If this category has not been independently
valuated, enter the related book value. Please note that this
amount must also be included in fields 90 and 91.
92
Ricavi di natura ricorrente
Enter the total recurring revenues, e.g. revenues from leasing,
(recurring revenues)
fund management commissions and revenues from the provision
27
DIF
of services.
93
Rivalutazioni del portafoglio
Enter the gross amount of revaluations during the year on real
immobiliare
estate portfolios consolidated on a line-by-line
line basis.
basis
(revaluations on the real estate
portfolio)
94
Svalutazioni del portafoglio
Enter the amount of gross write-downs during the year on real
immobiliare
estate portfolios consolidated on a line-by-line
line basis.
bas
(impairment
impairment of the real estate
portfolio)
28

Linee guida per la compilazione DIF Emittenti

Transcription

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