LNG is the abbreviation for Liquefied Natural Gas, a lightweight hydrocarbon mainly made up of methane that is converted into the liquid state by atmospheric pressure and temperature at -161°C. LNG must therefore undergo a regasification process at the time it is used.

Net financial position is financial liabilities minus cash and cash equivalents. Net financial position may be negative, in which case it is referred to as net debt. 

The amount by which assets exceed liabilities in a company's balance sheet. 

Ordinary shares are a class of shares entitling their owners to administrative rights, generally the right to vote at the annual and extraordinary general meetings -except for specific cases set out in the articles of association-, as well as to patrimonial rights. They do not guarantee the payment of dividends or capital refund, which can only occur once the holders of savings shares and preference shares have been paid. 

Evaluation of the creditworthiness of companies issuing bonds or a specific issue of bonds, provided by an independent specialized agency (such as Moody’s, Standard & Poor’s or Fitch) and expressed on a scale of alpha and/or numeric symbols. 

The record date is the date relevant to the exercise of voting rights in the general meeting of a listed company. Investors who can prove they held shares at a set date prior to the date designated for the general meeting, i.e. the record date, can exercise their voting rights. This mechanism prevents any limitation to the transferability of shares in the run-up to the general meeting, as any transfer occurring after the record date, but prior to the date of the general meeting, are not relevant to the exercise of voting rights.

Bonds issued at European level and on a voluntary basis, very similar to the Italian Green Certificates which certify the production of electricity from renewable sources for at least 1MWh.

The liquefied natural gas, transported by a methane tanker at atmospheric pressure and temperature of -161°C, reaches the sea terminal where it is stored in insulated tanks until its use is required. When this happens, the plant takes the natural gas back to its gaseous state from the liquid state, compresses it to the gas pipeline pressure, and introduces it into the pipeline.

Savings shares do not entitle their holders to the right of voting in the general meeting, but they carry broader patrimonial rights as opposed to ordinary shares, e.g. the right to receive guaranteed minimum dividends. They can be issued only by listed companies and they are payable to the bearer. 

This document is produced by a parent company (i.e. an investor with control of a subsidiary) where the investments are accounted for in their patrimonial, economic, and financial aspects.