(iii) Wheeling system charges (-the purposes of the Integrated Annual Report, system charges are the responsibility of the distributing companies (taken directly to the balance sheet) while in the individual financial statements of the countries that operate on the market they are recognized in profit and loss; (iv) Dividends from Companies accounted for using the equity method (70 million euros): for the purposes of the Integrated Annual Report, dividends received from companies consolidated using the full consolidation, proportional or equity method are eliminated; (v) Other consolidation adjustments made on the basis of the application of international accounting principles (156 million euros)21.