Net Financial Results definition
Net Financial Results means the net financial expenses of the Group calculated by extracting the relevant line items from the Adjusted Financial Statements and prepared in accordance with the Accounting Principles by applying the same accounting policies, treatments, practices and categorisations, including in relation to the exercise of discretion and judgement, that were used in the Annual Financial Statements for the Financial Year ended 31 December 2019 to the extent consistent with the Accounting Principles in force at the relevant time;
Net Financial Results means the algebraic sum of the following items of the consolidated income statement by nature: “Financial income and gains” and “Financial costs and losses”.