INTERPUMP GROUP S.P.A. Annual Financial Report
at 31 December 2022
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Annual Financial Report at 31-12-2022 - Interpump Group
Contents
Page | |||
Composition of corporate bodies | 3 | ||
Board of Directors' Report for 2022 | 5 | ||
Consolidated financial statements at 31/12/2022 | 37 | ||
Consolidated statement of financial position | 38 | ||
Consolidated income statement | 40 | ||
Comprehensive consolidated income statement | 41 | ||
Consolidated cash flow statement | 42 | ||
Statement of changes in consolidated shareholders' equity | 44 | ||
Notes to the annual financial report | 45 | ||
1. | General information | 45 | |
2. | Scope of consolidation | 45 | |
3. | Accounting standards | 48 | |
3.1 | Reference accounting standards | 48 | |
3.1.1 Accounting standards, amendments and interpretations in force | |||
from 1 January 2022 and adopted by the Group | 49 | ||
3.1.2 New accounting standards and amendments | |||
not yet applicable and not adopted early by the Group | 50 | ||
3.2 | Consolidation principles | 52 | |
3.3 | Business sector information | 54 | |
3.4 Treatment of foreign currency transactions | 54 |
3.5 Non-current assets held for sale
and discontinued operations | 56 | ||
3.6 | Property, plant and equipment | 56 | |
3.7 | Goodwill | 57 | |
3.8 | Other intangible assets | 57 | |
3.9 | Impairment of assets | 59 | |
3.10 | Equity investments | 59 | |
3.11 | Cash and cash equivalents | 59 | |
3.12 | Financial assets (Trade receivables, Other financial assets | ||
and Other assets) | 60 | ||
3.13 | Derivative financial instruments | 61 | |
3.14 | Inventories | 62 | |
3.15 | Share capital and treasury shares | 62 | |
3.16 | Financial liabilities (Trade payables, Bank payables, | ||
Interest-bearing financial payables and Other liabilities) | 62 | ||
3.17 | Liabilities for employee benefits | 63 | |
3.18 | Income taxes | 64 | |
3.19 | Provisions for risks and charges | 65 | |
3.20 | Revenues | 66 | |
3.21 | Costs | 66 |
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Annual Financial Report at 31-12-2022 - Interpump Group
4. | Business sector information | 66 |
5. | Business combinations | 72 |
6. | Cash and cash equivalents | 77 |
7. | Trade receivables | 78 |
8. | Inventories | 78 |
9. | Other current assets | 79 |
10. | Property, plant and equipment | 79 |
11. | Goodwill | 81 |
12. | Other intangible assets | 82 |
13. | Other financial assets | 83 |
14. | Deferred tax assets and liabilities | 84 |
15. | Assets held for sale | 85 |
16. | Interest-bearing financial payables and bank payables | 85 |
17. | Other current liabilities | 88 |
18. | Provisions for risks and charges | 88 |
19. | Liabilities for employee benefits | 89 |
20. | Other non-current liabilities | 90 |
21. | Share capital | 90 |
22. | Reserves | 95 |
23. | Minority shareholders' equity | 96 |
24. | Other net revenues | 97 |
25. | Costs by nature | 98 |
26. | Directors' and statutory auditors' remuneration | 98 |
27. | Financial income and expenses | 99 |
28. | Income taxes | 100 |
29. | Earnings per share | 102 |
30. | Information on financial assets and liabilities | 103 |
31. | Information on financial risks | 104 |
32. | Notes to the cash flow statement | 110 |
33. | Commitments | 110 |
34. | Transactions with related parties | 111 |
35. | Events occurring after the close of the year | 113 |
Annex 1: Certification of the consolidated financial statements pursuant to art. 81-(3) of | ||
Consob regulation no. 11971 of 14 May 1999 as amended | 114 | |
Report of the Board of Statutory Auditors on the consolidated financial statement | 115 | |
Report of the Independent Auditors on the consolidated financial statement | 124 | |
Separate Financial Statement at 31 December 2022 - Interpump Group S.p.A. | 132 |
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Annual Financial Report at 31-12-2022 - Interpump Group
Board of Directors
Fulvio Montipò
Chairman and Chief Executive Officer
Giovanni Tamburi (b)
Deputy Chairman
Fabio Marasi
Executive Director
Claudio Berretti
Non-Executive Director
Angelo Busani (a) (c)
Independent Director
Antonia Di Bella
Independent Director
Marcello Margotto (b)
Independent Director
Lead Independent Director
Federica Menichetti (a) (b) (c)
Independent Director
Stefania Petruccioli
Independent Director
Paola Tagliavini (a) (c)
Independent Director
Board of Statutory Auditors
Anna Maria Allievi
Chairman
Roberta De Simone
Statutory Auditor
Mario Tagliaferri
Statutory Auditor
Independent Auditors
EY S.p.A.
- Member of the Audit, Risks and Sustainability Committee
- Member of the Remuneration Committee and Appointments Committee
- Member of the Related Party Transactions Committee
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Disclaimer
Interpump Group S.p.A. published this content on 23 May 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 30 May 2023 18:20:31 UTC.
