Consolidated financial statements of the f. I. L. A

  
                              
                                           
 
Consolidated Financial Statements of the F.I.L.A. Group   
 
 
 
                  Separate Financial Statements of F.I.L.A. S.p.A. 
 
 
 
60 
 
Statement of financial position with indication of transactions with related parties pursuant to 
CONSOB motion No. 15519 of July 27, 2006 
 
Euro thousands
December 31, 2016
of which:
Related Parties
December 31, 2015
of which:
Related Parties
Assets
680,501
12
384,450
Non-Current Assets
324,614
12
152,229
Intangible Assets
Note 1
218,440
88,156
Property, Plant and Equipment
Note 2
81,321
12
47,901
Non-Current Financial Assets
Note 3
3,709
1,787
Investments Measured at Equity
Note 4
271
322
Investments Measured at Cost
Note 5
31
31
Deferred Tax Assets
Note 6
20,842
14,032
Current Assets
355,887
232,221
Current Tax Receivables
Note 3
275
268
Deferred Tax Assets
Note 7
5,105
5,020
Inventories
Note 8
177,406
118,519
Trade and Other Receivables
Note 9
113,582
77,731
Cash and Cash Equivalents
Note 10
59,519
30,683
Liabilities and Equity 
680,501
802
384,450
637
Equity
Note 12
238,970
211,727
Share Capital
37,171
37,171
Reserves
35,550
80,828
Retained Earnings
120,767
86,424
Net Profit for the year
20,993
(16,663)
Group Equity 
214,481
187,760
Non-Control. Int. Equity 
24,489
23,967
Non-Current Liabilities
250,152
27,421
Non-Current Financial Liabilities
Note 13
190,052
1,510
Financial Instruments
Note 17
-
-
Employee Benefits
Note 14
11,343
5,352
Provisions for Risks and Charges
Note 15
1,618
942
Deferred Tax Liabilities
Note 16
47,034
19,485
Other Payables
Note 19
105
132
Current Liabilities
191,379
802
145,302
637
Current Financial Liabilities
Note 13
93,534
68,539
Financial Instruments
Note 17
-
21,504
Provisions for Risks and Charges
Note 15
2,449
434
Current Tax Payables
Note 18
4,951
1,840
Trade and Other Payables
Note 19
90,445
802
52,985
637
 

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Consolidated Financial Statements of the F.I.L.A. Group   
 
 
 
                  Separate Financial Statements of F.I.L.A. S.p.A. 
 
 
 
61 
 
Income  statement  with  indication  of  transactions  with  related  parties  pursuant  to  CONSOB 
motion No. 15519 of July 27, 2006 
 
Euro thousands
December 31, 2016
of which:
Related 
Parties
of which:
Non-
Recurring 
Charges
December 31, 2015
of which:
Related 
Parties
of which:
Non-
Recurring 
Charges
Revenue from Sales and Service 
Note 20
422,609
14
275,333
Other Revenue and Income
Note 21
19,652
7,210
Total Revenue 
442,261
282,543
Raw Materials, Ancillary, Consumables and Goods
Note 22
(196,991)
(2,379)
(126,609)
(1,107)
Services and Rent, Leases and Similar Costs
Note 23
(101,731)
(601)
(7,519)
(68,477)
(695)
(5,339)
Other Operating Costs
Note 24
(20,313)
(983)
(8,188)
(443)
Change in Raw Materials, Semi-Finished, Work-in-progress & Finished Prod.
Note 22
15,997
18,175
Labour Costs
Note 25
(82,399)
(1,897)
(55,664)
(61)
Amortisation & Depreciation
Note 26
(14,910)
(6,792)
Write-downs
Note 27
(828)
(989)
Total Operating Costs 
(401,175)
(248,544)
EBIT 
41,086
33,999
Financial Income
Note 28
4,470
15,695
1
Financial Expense
Note 29
(10,231)
(58,281)
(106)
Income/Expense from Investments at Equity
Note 31
(19)
420
Net financial charges
(5,780)
(42,166)
Pre-Tax Profit/(loss)
35,306
(8,167)
Income Taxes
(14,385)
(10,444)
Deferred Tax Income and Charges
1,051
2,158
Total Income Taxes
Note 32
(13,334)
(8,286)
Net Profit/(loss) - Continuing Operations
21,972
(16,453)
Net Profit - Discontinued Operations
-
53
Net Profit/(loss) for the year 
21,972
(16,400)
Attributable to:
Profit attributable to non-controlling interests 
979
263
Profit/(loss) attributable to shareholders of the parent
20,993
(16,663)
Other Comprehensive Income Items which may be reclassified subsequently in 
the P&L account
(9,922)
1,426
Translation Difference recorded in Equity
(10,384)
1,426
Adjustment Fair value of Hedges 
462
-
Other Comprehensive Income Items which may not be reclassified subsequently 
in the P&L account
(1,961)
36
Actuarial Gains/(Losses) for Employee Benefits recorded directly to Equity
(2,216)
14
Income Taxes on income and charges recorded directly to Equity
255
22
Other Comprehensive Income Items (net of tax effect) 
(11,883)
1,462
Total Comprehensive Income 
10,089
(14,938)
Attributable to:
Profit attributable to non-controlling interests 
1,100
340
Profit/(loss) attributable to shareholders of the parent
8,989
(15,278)
Earnings per share:
     basic
0.51
(0.49)
     diluted
0.50
(0.49)
 

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