Reclassified consolidated financial position

In millions of euros	at 31 Dec, 2010	at 31 Dec, 2009	Change
Net non-current assets
Intangible assets and goodwill	470.6	457.6	13
Property, plant and equipment	7,802.6	6,989.9	812.7
Financial assets (1)	30.4	21	9.4
Total	8,303.6	7,468.5	835.1
Net working capital
Trade receivables(2)	511.5	371.8	139.7
Inventories	11.4	11.7	-0.3
Other assets (3)	16.2	10.7	5.5
Trade payables (4)	480.6	381.3	99.3
Net payable for pass-through energy-related items (5)	77.3	303.4	-226.1
Tax liabilities, net (6)	55.7	14.8	40.9
Other liabilities (7)	294.2	265.3	28.9
Total	-368.7	-570.6	201.9
Gross invested capital	7,934.9	6,897.9	1,037.0
Other provisions (8)	624.2	638.3	-14.1
Net invested capital in continuing operations	7,310.7	6,259.6	1,051.1
Net invested capital in discontinued operations and assets held for sale (9)	398.8	0.1	398.7
Total net invested capital	7,709.5	6,259.7	1,449.8
Equity attributable to the owners of the Parent	2,760.5	2,501.5	259.1
Equity attributable to non-controlling interests	0.2	0	0.2
Net financial debt of continuing operations (10) (*)	4977	3,758.2	1,218.8
Net financial debt of discontinued operations and assets held for sale (11)	-28.3	0	-28.3
Total net financial debt	4,948.7	3,758.2	1,190.5
Total	7,709.5	6,259.7	1,449.8

Reported in the consolidated statement of financial position as:
(1) “Equity-accounted investees”, “Other non-current assets” and “Non-current financial assets” for the carrying amount of the other interests (€ 0.5 million);
(2) “Trade receivables” net of the receivables for energy-related pass-through revenue (€ 984.3 million);
(3) “Other current assets" net of other tax assets (€ 4.6 million) and “Current financial assets“;
(4) “Trade payables” net of the payables for energy-related pass-through costs (€ 1,061.6 million);
(5) the receivables for energy-related pass-through revenue (€ 984.3 million) element of “Trade receivables” and the payables for energy-related
pass-through costs (€1,061.6 million) element of “Trade payables”;
(6) “Tax assets”, the other tax assets element (€ 4.6 million) of “Other current assets”, the other tax liabilities element (€ 7.5 million) of “Other current liabilities” and “Tax liabilities”;
(7) “Other non-current liabilities”, “Current financial liabilities” and “Other current liabilities” net of other tax liabilities (€ 7.5 million);
(8) “Employee benefits”, “Provisions for contingencies and charges” and “Deferred tax liabilities”;
(9) “Invested capital in discontinued operations and assets held for sale” (€ 547.5 million) and “Debt from discontinued operations and assets held for sale”;
(10) “Long-term loans”, “Current portion of long-term loans”, “Short-term loans”, “Non-current financial liabilities”, “Cash and cash equivalents” and “Noncurrent financial assets” for the value of FVH derivatives (€ 200.3 million).
(11) “Invested capital in discontinued operations and assets held for sale” (€ 28.3 million).
(*) Effective net financial debt for continuing operations, if we consider the loan and net liability of the treasury current a/c of Terna S.p.A. with regards to RTR, amounts to € 4,722.4 million.