|Individual Financial Statements at 31 December|
|Consolidated Financial Statements at 31 December|
|Consolidated Financial Statements at 30 June|
|Information sent to the CNMV in the single European-Individual electronic format|
|Information sent to the CNMV in the single European-Consolidated electronic format|
On 5 October 2015, the European Securities and Markets Authority (ESMA) published Guidelines 2015/1415 (hereinafter the Guidelines) on Alternative Yield Measures (AYM) that are mandatory for all issuers whose securities are admitted to trading in an official market and that must publish regulated information as established by Directive 2004/109/EC on transparency.
The financial information of Audax Renovables contains magnitudes and measures prepared in accordance with the applicable accounting regulations, as well as other measures prepared in accordance with the Group’s Reporting model called Alternative Performance Measures (APM). The APMs are considered “adjusted” magnitudes with respect to those that are presented in accordance with IFRS-EU, and therefore should be considered by the reader as complementary but not substitutes for them.
The APMs are important for users of financial information because they are the measures used by the Management of Audax Renovables to assess the financial performance, cash flows or financial situation in making financial, operational and strategic decisions of the Group.