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Annual Financial Statements 2011 of Bank Austria

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A – Accounting policies<br />

A.1 – Information on the company 70<br />

A.2 – Basis for the preparation <strong>of</strong> the financial statements 70<br />

A.3 – Consolidation principles 70<br />

A.4 – Application <strong>of</strong> amended and new IASs and IFRSs 70<br />

A.5 – Significant accounting policies 73<br />

A.6 – Impairment test 84<br />

A.7 – Group <strong>of</strong> consolidated companies and changes<br />

in the group <strong>of</strong> consolidated companies <strong>of</strong> the<br />

<strong>Bank</strong> <strong>Austria</strong> Group in <strong>2011</strong> 87<br />

<strong>Bank</strong> <strong>Austria</strong> · <strong>Annual</strong> <strong>Financial</strong> <strong>Statements</strong> <strong>2011</strong><br />

69

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