Half-yearly financial Report at June 30, 2013 - A2A

Half-yearly financial report at June 30, 2013Other informationThe item “Non-current assets held for sale” also contains the reclassification of five smallflowing water hydroelectric plants following the agreement reached with the BKW groupwhich was finalized in July 2013, as discussed in further detail in the section “Significant eventsfor the Group after June 30, 2013”.There was no requirement for the reclassified balances in either of the above transactions to bewritten down.Summarized figures relating to these assets and liabilities are as follows.Figures at June 30, 2013Millions of euro Assets Assets TotalEdipower A2A S.p.A.S.p.A.Assets and liabilities held for saleNon-current assets 318 15 333Current assets 13 13Total assets 331 15 346Non-current liabilities 50 50Current liabilities 2 2Total liabilities 52 – 521054) Disclosures for IFRS 13 and IFRS 7The following information required by IFRS 13 and IFRS 7 is provided in accordance with IAS34 Revised.IFRS requires specific disclosures to be made about fair value, a part of which replace thedisclosure requirements of other standards, including IFRS 7 “Financial Instruments:Disclosures”, and certain of this information is specifically required for financial instrumentsby IAS 34.16(j) and accordingly has an effect of the Half-yearly financial report.The following table provides a classification of financial instruments measured at fair valuecarried out on the basis of the quality of the sources of the inputs used in determining fair value:• level 1: financial assets/liabilities whose fair value is determined on the basis of unadjustedquoted prices on active markets, either official or over the counter, for identical assets andliabilities, are classified within this level;• level 2: financial assets/liabilities whose fair value is determined on the basis of inputs otherthan quoted prices included within level 1 that are observable for the asset/liability, eitherdirectly or indirectly on the market, are classified within this level;