For the purpose of payment of the contribution, “turnover” shall mean the amount resulting from the income statement under item A1 (revenues from sales and services) added to item A5 (other revenue and income) – or corresponding items for financial statements drawn up in accordance with international accounting standards IAS/IFRS or other criteria – of the last financial statements approved on 27 January 2023, i.e. the date of publication of Decision No 242/2022. In order to determine the relevant turnover for contribution, Decision No 242/2022, as supplemented by Resolution No 51/2023 of the Secretary-General, provided that the following is excluded from the total revenue:

1. any revenue achieved in respect of activities not falling within the areas of competence of the Authority as identified in the above-mentioned decision;
2. revenue obtained from activities carried out abroad;
3. grants for expenditure on plant and equipment or for investments received and channeled through the income statement;
4. grants for operating expenses, up to the cost coverage for the purpose of maintaining the full efficiency of nationally and regionally significant railway infrastructure;
5. the revenues of entities operating in the field of motorway infrastructure management, resulting from the “equivalent increase of the relevant charge” applied with the entry into force of Decree-Law No 78 of 1 July 2009, as converted into Law No 102 of 3 August 2009, to be used for ordinary and extraordinary maintenance and for upgrading and improvement of roads and motorways directly managed by ANAS S.p.A.;
6. revenues from activities carried out in the postal market for undertakings holding authorisation for the postal service;
7. capital gains and extraordinary income arising from the sale of immovable property;
8. non-operating income;
9. compensations for damage exclusively relating to the company’s assets;
10. amounts due for reimbursement of advances made in the name and on behalf of the other party, provided that they are duly documented and excluded from the calculation of the VAT tax base.