6 - Vicat

20Financial information concerning the asset base,the financial condition and the results of the issuer20.1. Accounting policies20.1. ACCOUNTING POLICIESAccounting principles are described in Note 1."Accounting principles and methods of evaluation"to section 20.2.2. "Notes to the 2009 consolidatedfinancial statements" of this Registration Document.20.2. HISTORICAL FINANCIALINFORMATIONPursuant to article 28-1 paragraph 5 of the Regulations(EC) No. 809/2004 of the European Commissionof April 29, 2004, the consolidated financial statementsof the Group for the financial year ending onDecember 31, 2008 and December 31, 2007 (preparedin accordance with IFRS and including comparativedata with respect to financial years 2007 and2006) as well as the respective reports prepared bythe statutory auditors, which appear on pages 139 to175 of the Registration Document registered with theAMF on April 9, 2009 under number R. 09-015 andon pages 132 to 165 of the Registration Documentregistered with the AMF on April 29, 2008 undernumber R. 08-04, are included by reference in thisRegistration Document.128 VICAT - 2009 registration document