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Glossary

 

F
  • Ferrous metals (Environment Glossary)

    Alloys containing an iron component.

     
  • Financial Statements analysis (Investor Relations Glossary)

    Examination on the values of one or more financial statements with the objective to have useful elements in order to understand the economic and financial situation of the company examined and of its future prospects.
    Instruments for this study are financial ratios and comparison between the financial statements of the same company relating to different years and with companies in the same sector.

     
  • Financial fixed assets (Investor Relations Glossary)

    They consist of investments in subsidiary, associated or other companies (for example treasury shares held by the company) and non-current receivables: of a financial nature with medium/long term expiry, over 12 months.

     
  • Financial management (Investor Relations Glossary)

    This is the management related to the financial structure of the company and therefore to the decisions of source and use of the financial resources, that is reflected in the size of the financial income and/or charges.

     
  • Financial requirements (Investor Relations Glossary)

    Represented by the total assets of the balance sheet composed of the permanent part, corresponding to the value of the net fixed assets, and a variable part, or rather the gross working capital that includes the inventory, the receivables and the short-term financial assets

     
  • Financial statements (Investor Relations Glossary)

    This is an obligatory accounting document prepared by a company in order to determine the profit of the company in the accounting period under consideration and the existing working capital.
    The document consists of the balance sheet, income statement, and the notes thereto (for listed companies it also includes the directors' report).
    The financial statements must be prepared by the Directors with clarity and must represent in a true and fair manner the equity and financial situation of the company and the results for the year.
    If the information required by specific provisions of law is not sufficient to provide a true and fair view, additional information must be provided for this purpose.

     
  • Fixed Rate (Energy glossary)

    Part of the gas price of reference established at the beginning of every thermal year (from 1 October until 30 September of the following year) and that remains unchanged for this entire period.

     
  • Fixed assets (Investor Relations Glossary)

    Investments that a company utilises over several years or more than one operating cycle, including plant, tangible fixed assets and research costs.

     
  • Free market (Energy glossary)

    Environment in which electricity producers and wholesalers, both national and foreign, compete to supply electricity to eligible customers.

     
  • Future (Investor Relations Glossary)

    Particular type of forward contract in which the party that subscribes has the obligation to purchase or sell the asset at a pre-determined date and price.

     
 
2017 Sustainability report embraces shared value
 
Valore condiviso al centro del bilancio di sostenibilità 2017
 
 
Sustainability in Hera Group
 
Sustainability in Hera Group
 
 
2017 Economic results
 
Risultati economici 2017 - Il commento del Presidente del Gruppo Hera