Financial statements are an accounting document issued by a company to provide shareholders and third parties with an overview of the economic, financial, and patrimonial conditions of the company.

The financial statements are made up of the balance sheet (an outline of the company's assets and liabilities), the P&L account (outline of the income), and the notes to the financial statements (providing a more in-depth analysis of some of the items included in the other documents, of assessment criteria, and other information.) Said documents are accompanied by the annual report on the financial statements, the report of the board of statutory auditors on the accounts, and by the report of external auditors where necessary.

Financial statements are issued annually.  

Pipeline that transports gas.

International declaration of the intention to obtain consensus and support for certain fundamental principles and relating to standards applying to work, human rights and environmental safeguards.

Bonds that certify the production of energy from renewable sources, imposed by law as a determined minimum percentage on parties that import or produce energy from conventional sources (gas, oil, natural gas) above a certain threshold. Green certificates replace the previous incentive system known as CIP 6 which began in 1992. Like the other certificates, green certificates have their own market, the Green Certificate Market.

Gross margin is the result of a company's revenues minus the costs incurred. It is positive (profit) when revenues exceed total costs, or negative (loss) if costs exceed revenues. P&L accounts allow for the calculation of intermediate results such as Ebitda (Earnings before taxes, depreciation and amortisation), l’Ebit (Earnings before interests and taxes), and EBT (Earnings before taxes.)

An interim report is a document produced on a quarterly or biannual basis with a view to integrating the report attached to the financial statements, so as to provide market operators with the information they need.

Italian Power Exchange (see "Electricity stock exchange").

Financial operation by a company or a corporation that decides to offer investors shares representing the company itself, or bonds.

A legal entity that raises funds by issuing securities that can be exchanged on the market.

Regulation implementing Italian Legislative Decree No. 58 of 24 February 1998, concerning the discipline of issuers (adopted by Consob under resolution No. 11971 of 14 May 1999 and subsequently amended)