6.c.        RETAINED EARNINGS (LOSSES)

 

The change in Retained earnings (losses) was due to the cover of the loss of the previous year and to the reclassification described above.

 

 

INFORMATION AS PER  aRT. 2427 – 7BIS – CIVIL CODE

 

The following chart gives a breakdown of the items of shareholders’ equity and shows how they can be utilized:

 

(in thousands of euro)

 

Amount at

December 31 2010

Possible

uses

Part

available

Summary of uses made

in the last three periods (*)

For covering

losses

For distributing

as dividends

Other

CAPITAL

396,059

--

--

--

--

--

Capital reserves:

 

 

 

 

 

 

Share premium reserve

34,130

ABC

 

--

--

--

Legal reserve

12,678

B

 

--

--

--

Capital reserve

3

A

 

--

--

--

Earnings reserves:

 

 

 

 

 

 

Legal reserve

103,291

B

 

--

--

--

Statutory reserve

119

ABC

 

--

--

--

Art. 6 D.Lgs no. 38 reserve

(74)

ABC

 

--

--

--

First adoption of IFRS reserve

162,210

ABC

 

--

--

--

Stock Option reserve

15,007

ABC

 

--

--

--

Retained earnings

259,834

ABC

 

--

(21,847)

(1,463)

TOTAL

983,257

 

 

--

(21,847)

(1,463)

 

Key = A: for capital increases; B: for covering losses; C: for distribution to shareholders

 

(*)The uses shown are those that caused a reduction in total equity