Annual Report - EDP

notes to the consolidated and company financial statementsEDP - Energias de Portugal, S.A.for the years ended 31 december 2012 and 2011Notes to the Consolidated and Company Financial Statementsfor the years ended 31 December 2012 and 2011Preferentially, it was used analytical accounting reports to allocate gains, costs, assets and liabilities by plant. For the remaining information, since those reports don’tcomprise all the costs - namely the shared costs in the Supplies and Services and Personnel Costs captions, and since the applicability of the previous criterion it's notpossible, the shared costs were allocated in the proportion of costs directly allocated to each plant in the total costs and the remaining assets and liabilities wereallocated following the proportion of each plant net assets in the total assets.In 2012, the EDP Group changed the reported segments, as well as the information disclosed in the Segmental Reporting, according to the mentioned above criteria.To be comparable, the information as of 31 December 2011 has been restated to reflect the changes occurred in 2012.54. EXPLANATION ADDED FOR TRANSLATIONThese financial statements are a free translation of the financial statements originally issued in Portuguese in accordance with International Financial ReportingStandards as adopted by the European Union. In the event of discrepancies, the Portuguese language version prevails.EDP - Annual Report 2012255