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4 Financial statements8

The items on the balance sheet are classified as “current” and “non-current”, while those on the income statement are classified according to their nature.

The statement of comprehensive income shows the integrated income statement of income and expense which is disclosed directly in shareholders’ equity through the express IFRS provisions.

The statement of changes in the items of shareholders’ equity reports the total income (expense) for the financial year, shareholder transactions and the other changes in shareholders’ equity.

The statement of cash flows is prepared using the “indirect” method, adjusting the profit for the period from non-monetary components.

It is considered that these statements adequately represent the Group’s situation with regard to its balance sheet, income statement and financial position.

8 The financial statements are the same as those adopted in the 2012 Annual Report, except for the statement of comprehensive income, in which, due to the entry into force of the amendments to IAS 1, “Presentation of the financial statements”, the components of comprehensive income are consolidated based on the possibility of their reclassification in the income statement in accordance with the reference IFRS provisions (“reclassification adjustments”).

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