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

Half-yearly financial report at June 30, 2013Financial statementsThe Group has adopted a format for the balance sheet which presents current and noncurrentassets and current and non-current liabilities as separate classifications, as requiredby paragraphs 60 and following of IAS 1 (Revised).48The income statement is presented by nature, a format which is considered morerepresentative than a presentation by function. The selected format is in agreement with thepresentation used by the Group’s major competitors and in line with international practice.The results of ordinary operations are shown in the income statement separately fromincome or expense deriving from transactions which are non-recurring in the business'sordinary operations, such as gains or losses on the sale of investments and other nonrecurringincome or expense; this makes it easier to measure the effective performance of theGroup’s ordinary operating activities.The cash flow statement has been prepared using the indirect method as permitted by IAS 7.The statement of changes in equity has been prepared in accordance with IAS 1 (Revised).The formats adopted for the financial statements are the same as those used to prepare theannual consolidated financial statements at December 31, 2012.