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

Half-yearly financial report at June 30, 2013The Half-yearly financial reportThe Half-yearly financial report (in the following the “Half-yearly report”) of the A2A Groupat June 30, 2013 is presented in millions of euro; the euro is also the functional currency of theeconomies in which the Group operates.The Half-yearly report of the A2A Group at June 30, 2013 has been prepared:• in compliance with Legislative Decree no. 58/1998 (art. 154-ter) as amended and with theIssuers’ Regulations published by Consob;• in accordance with the International Financial Reporting Standards (IFRS) issued by theInternational Accounting Standard Board (IASB) and approved by the European Union andin particular IAS 34. IFRS means all the revised international accounting standards (IAS)and all the interpretations of the International Financial Reporting InterpretationsCommittee (IFRIC), formerly known as the Standing Interpretations Committee (SIC).47In preparing the Half-yearly report the Group has applied the same principles as those used inthe preparation of the consolidated annual financial report at December 31, 2012.The principles and interpretations described in detail in the paragraph below “Changes inaccounting principle” were adopted for the first time on January 1, 2013.This Half-yearly report at June 30, 2013, which has been subject to a review by the auditors,was approved by the Management Board on July 31, 2013, which authorized publication.