The Benetton Group

Directors’ report

Consolidated financial statements

Explanatory notes

Certification of the consolidated financial statements

Auditors’ report

Supplementary schedules

Summary of main accounting standards and policies

Financial risk management

Capital management

Comments on the principal items in the statement of income

Statement of comprehensive income

Comments on the principal asset items

Comments on the principal items in shareholders’ equity and liabilities

Commentary on the statement of cash flows

Supplementary information

Other information

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Explanatory notes » Comments on the principal items in the statement of income

[12] Net income from discontinued operations

This reported the post-tax income in 2008 of the sports equipment manufacturing business sold to the Tecnica group by the subsidiary Benetton Ungheria Kft.

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Summary of main accounting standards and policies

Financial risk management

Capital management

Comments on the principal items in the statement of income

[2-3] Cost of sales

[4-7] General and operating expenses

[8] Share of income/(losses) of associated companies

[9] Financial (expenses)/income

[10] Net foreign currency hedging (losses)/gains and exchange differences

[11] Income taxes

[12] Net income from discontinued operations

Statement of comprehensive income

Comments on the principal asset items

Comments on the principal items in shareholders’ equity and liabilities

Commentary on the statement of cash flows

Supplementary information

Other information

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