The Interim report on operations of the Salini Impregilo Group was prepared on a going concern basis and in accordance with the measurement criteria set forth in the International Financial Reporting Standard IAS/IFRS.
The presentation and content of these quarterly consolidated statement of financial position, income statement and statement of cash flows comply with the disclosure requirements of Article 154-ter of the Consolidated Finance Act.
The recognition and measurement criteria are consistent with those issued by the International Accounting Standards Board (IASB) and endorsed by the European Union as required by Regulation No. 1606/2002 issued by the European Parliament and Council and enacted in Italy by Legislative Decree No. 38/2005.
The accounting standards and measurement criteria used to prepare these statement of financial position, income statement and statement of cash flows at March 31, 2014 are the same as those used to prepare the consolidated financial statements for the 2013 reporting year, which are explicitly cited here by reference, except for the international accounting standards that went into effect as of January 1, 2014. The adoption of these standards did not produce any material effects on revenue, net profit, shareholders’ equity and net financial position.