(exhaustive example only: (i) adjustments for adaptation of value following impairment tests and consequent adjustments of depreciation and amortization, (ii) elimination of gains from intercompany sales of assets and consequent adjustments of depreciation and amortization and (iii) accounting records for management of derivatives, at the reversal of the Cash Flow Hedge reserve for a possibly different qualification of the transaction between the stand-alone view of the companies and that of the Group.