Annual Accounts and Report as at 30 June 2011 Draft - Mediobanca

NOTES TO THE ACCOUNTSPage no.Part A - Accounting policies 73Section 1 - Statement of conformity with IAS/IFRS 73Section 2 - General principles 73Section 3 - Areas and methods of consolidation 74Section 4 - Significant accounting policies 76Part A.3 A - Information n on fair valuev87Part B - Notes to the consolidated balance sheet 91Assets 91Section 1 - Heading 10: Cash and cash equivalents 91Section 2 - Heading 20: Financial assets held for trading 92Section 4 - Heading 40: Available for sale (AFS) securities 94Section 5 - Heading 50: Financial assets held to maturity 97Section 6 - Heading 60: Due from banks 99Section 7 - Heading 70: Due from customers 100Section 8 - Heading 80: Hedging derivatives 102Section 10 - Heading 100: Equity investments 104Section 12 - Heading 120: Property, plant and equipment 108Section 13 - Heading 130: Intangible assets 111Section 14 - Asset heading 140 and liability heading 80: Tax assets andliabilities 113Section 16 - Heading 160: Other assets 117Liabilities 118Section 1 - Heading 10: Due to banks 118Section 2 - Heading 20: Due to customers 119Section 3 - Heading 30: Debt securities in issue 120Section 4 - Heading 40: Trading liabilities 121Section 6 - Heading 60: Hedging derivatives 122Section 8 - Heading 80: Tax liabilities 123Section 10 - Heading 100: Other liabilities 123Section 11 - Heading 110: Staff severance indemnity provision 124Section 12 - Heading 120: Provisions 124Section 13 - Heading 130: Technical reserves 126Section 15 - Headings 140, 160, 170, 180, 190, 200 and 220: Net equity 126Section 16 - Heading 210: Net equity attributable to minorities 128Other information 128– 71