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2012 Annual Report Enel Rete Gas Group

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2012 Annual Report Enel Rete Gas Group 2012 Annual Report Enel Rete Gas Group Enel Rete Gas Group – Annual Report 2012 I. Contents I. Contents ................................................................................................................... 2 II. Company directors and auditors ................................................................................. 5 2 Foreword ........................................................................................................................................ 7 3 Key figures ...................................................................................................................................... 7 4 Enel Rete Gas Group: local distribution .......................................................................................... 9 5 Significant share capital transactions during the year ............................................................ 10 6 2012 consolidation scope ........................................................................................................... 10 7 Results of the Enel Rete Gas Group........................................................................................... 11 8 Development activities and management of concessions ...................................................... 14 8.1 Regulatory framework .......................................................................................................... 19 8.2 Tariff framework ................................................................................................................... 22 8.3 Regulatory framework .......................................................................................................... 24 9 Support for gas transport activities .......................................................................................... 24 9.1 Commercial quality ............................................................................................................... 24 9.2 Management of complaints .................................................................................................. 25 9.3 Invoicing of gas transport ..................................................................................................... 25 9.4 Gas network commercial field .............................................................................................. 25 10 Plant construction, environment and safety ............................................................................ 26 10.1 Gas distribution plant ........................................................................................................... 26 10.2 Gas remote alarm .................................................................................................................. 28 10.3 Service continuity and safety ............................................................................................... 29 10.4 Funded work .......................................................................................................................... 29 10.5 Resolution no. 155/08 – (Smart meters) ............................................................................. 30 10.6 Plan to replace traditional meters ....................................................................................... 31 10.7 ISO certifications ................................................................................................................... 31 10.8 SOA certification ................................................................................................................... 32 10.9 Work certification issued for SOA purposes ........................................................................ 32 10.10 Water sector .................................................................................................................. 33 11 Human resources ......................................................................................................................... 33 11.1 Relations with trade unions ................................................................................................. 34 11.2 Selection ................................................................................................................................ 34 11.3 Training and development .................................................................................................... 35 12 Quality, Safety and Environment ............................................................................................... 35 13 Information systems ................................................................................................................... 36 2 Enel Rete Gas Group – Annual Report 2012 14 Research and development ........................................................................................................ 37 15 Financial results ........................................................................................................................... 38 16 Business risk management ......................................................................................................... 46 17 Outlook ......................................................................................................................................... 47 18 Reconciliation of equity and profit for the year shown in the financial statements at 31 December 2012 of Enel Rete Gas S.p.A. and the corresponding amounts in the consolidated financial statements ................................................................................................................................. 48 III. Income Statement 51 IV. Statement of Comprehensive Income 52 V. Statement of Financial Position 53 VI. Statement of Cash Flows 55 VII. Statement of Changes in Equity 56 VIII. Notes 57 1. Structure and contents of the consolidated financial statements ........................................ 57 2. Compliance with IFRS .................................................................................................................... 57 3. Basis of presentation .................................................................................................................. 57 4. Consolidation criteria .................................................................................................................... 58 5. Use of estimates ............................................................................................................................ 61 5.1 Revenue recognition ............................................................................................................. 61 5.2 Pensions and other post-employment benefits .................................................................. 61 5.3 Recoverability of non-current assets ................................................................................... 62 5.4 Disputes .................................................................................................................................. 62 5.5 Allowance for impairment of receivables ........................................................................... 62 6. Accounting policies........................................................................................................................ 63 6.1 Equity investments in subsidiaries and associates ............................................................. 63 6.2 Business combinations .......................................................................................................... 63 6.3 Property, plant and equipment ............................................................................................ 64 6.4 Intangible assets.................................................................................................................... 66 6.5 Impairment losses ................................................................................................................. 68 6.6 Inventories ............................................................................................................................. 69 6.7 Financial instruments ............................................................................................................ 69 6.8 Employee benefits ................................................................................................................. 71 6.9 Provisions for risks and charges ........................................................................................... 72 6.10 Grants ..................................................................................................................................... 73 6.11 Revenue ................................................................................................................................. 73 6.12 Financial income and expense .............................................................................................. 74 6.13 Dividends ............................................................................................................................... 74 3 Enel Rete Gas Group – Annual Report 2012 6.14 Income taxes .......................................................................................................................... 74 6.15 Discontinued operations and non-current assets held for sale ......................................... 74 6.16 Recently issued accounting standards ................................................................................. 75 7. Risk management .........................................................................................................................
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