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Consolidated financial statements of the f. I. L. ABu səhifədəki naviqasiya:
- Introduction
- Shareholder Ordinary shares %
- Total 34,665,788 Shareholder Ordinary shares Class B Shares Total Voting rights
- Total 34,665,788 6,566,508 41,232,296
- Note 1 - Intangible assets
- Industrial Patents Intellectual Property Rights Concessions, Licenses, Trademarks Similar Rights
- December 31, 2016 190 3,034 365
- December 31, 2016 (136) (2,627)
Consolidated Financial Statements of the F.I.L.A. Group
Separate Financial Statements of F.I.L.A. S.p.A.
186
Introduction
The company F.I.L.A. S.p.A. operates in the creativity tools market, producing writing and design
objects such as crayons, paints, modelling clay and pencils etc..
The Parent F.I.L.A. S.p.A., Fabbrica Italiana Lapis ed Affini (hereafter “the Company”) is a limited
liability company with registered office in Pero (Italy), Via XXV Aprile 5. The ordinary shares of the
Company were admitted for trading on the MTA, STAR Segment, organised and managed by Borsa
Italiana S.p.A. from November 12, 2015.
The separate financial statements of the F.I.L.A. S.p.A. were prepared in accordance with
International Financial Reporting Standards (IFRS) adopted by the European Union.
The information relating to the shareholding structure at December 31, 2016 is shown below:
Shareholder
Ordinary shares
%
Pencil S.p.A.
13,133,032
37.9%
Venice European Investment Capital S.p.A.
3,916,291
11.3%
Sponsor
1,800,000
5.2%
Market Investors
15,816,465
45.6%
Total_34,665,788_Shareholder_Ordinary_shares_Class_B_Shares_Total_Voting_rights'>Total
34,665,788
Shareholder
Ordinary shares
Class B Shares
Total
Voting rights
Pencil S.p.A.
13,133,032
6,566,508
19,699,540
60.4%
Venice European Investment Capital S.p.A.
3,916,291
3,916,291
7.2%
Sponsor
1,800,000
1,800,000
3.3%
Market Investors
15,816,465
15,816,465
29.1%
Total
34,665,788
6,566,508
41,232,296
The present financial statements, concerning the year ending December 31, 2016, are presented in
Euro, as the functional currency in which the Company operates and comprise the Statement of
Financial Position, the Statement of Comprehensive Income, the Statement of Cash Flows, the
Statement of Changes in Equity, the Explanatory Notes and are accompanied by the Directors’
Report.
Consolidated Financial Statements of the F.I.L.A. Group
Separate Financial Statements of F.I.L.A. S.p.A.
187
Note 1 - Intangible assets
Intangible assets at December 31, 2016 amount to Euro 1,049 thousand (Euro 472 thousand at
December 31, 2015) and consist only of intangible assets with finite useful lives.
The table below shows the changes in the year.
Euro thousands
Industrial Patents &
Intellectual Property
Rights
Concessions, Licenses,
Trademarks & Similar
Rights
Assets in Progress
Other Intangible
Assets
Total
Change in Historical Cost
December 31, 2015
183
2,946
-
2,012
5,141
Increases in the year
7
88
365
231
691
Increases (Investments)
7
88
365
231
691
December 31, 2016
190
3,034
365
2,243
5,832
Change in Amortisation
December 31, 2015
(124)
(2,536)
-
(2,009)
(4,669)
Increases in the year
(12)
(91)
-
(11)
(114)
Amortisation in Year
(12)
(91)
-
(11)
(114)
December 31, 2016
(136)
(2,627)
-
(2,020)
(4,783)
Net Carrying Amount at December 31, 2015
59
410
-
3
472
Net Carrying Amount at December 31, 2016
54
407
365
222
1,049
Change
(5)
(3)
365
219
577
Note 1 - INTANGIBLE ASSETS WITH FINITE LIFE
“Industrial Patents and Intellectual Property Rights” amount to Euro 54 thousand at December 31,
2016 (Euro 59 thousand at December 31, 2015).
The average residual useful life of the “Industrial Patents and Intellectual Property Rights”, recorded
in the financial statements at December 31, 2016, is 5 years.
“Concessions, Licences, Trademarks and Similar Rights” amount to Euro 407 thousand at December
31, 2016 (Euro 410 thousand at December 31, 2015) and includes the costs incurred for the
registration and acquisition of trademarks necessary for the marketing of the Fila products.
Their average residual useful life recorded in the financial statements at December 31, 2016 is 3
years.
“Assets in progress” totalled Euro 365 thousand at December 31, 2016 (Euro 0 thousand at December
31, 2015) and include costs relating to the capitalisation of software licenses owned for the SAP
system, although not activated in 2016.
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