GENERAL MEETING DRAFT - Bankier.pl

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These consolidated Accounts have been compiled according to the accounting principles issued as at 31
December 2009 by the International Accounting Standards Board (IASB), including all interpretations of
SIC and IFRIC, endorsed by the European Commission, as provided for by the European Union
Regulation no. 1606/2002, which was transposed in Italian law by the Legislative Decree no. 38 dated 28
February 2005 (see Section 5 – Other matters).
This report is part and parcel of the Annual Financial Statements under section 154-ter, paragraph 1 of
the Single Finance Act (TUF, Leg. Decree no. 58 dated 24/2/1998).
Banca d’Italia, whose powers as per LD #87/92 in relation to banks’ and regulated financial companies’
Accounts were confirmed in the above-mentioned LD, laid down the formats for the Accounts and the
Notes to the Accounts in its circular #262 dated 22 December 2005. On 18 November 2009 Banca d’Italia
issued a first amendment to this Circular, which implemented the amendments to IAS/IFRS and aligned
Italian banks’ financial statements to the FINREP framework. In this respect, see Section 2 – Preparation
Criteria below, as well as Part A2 concerning the main items in the accounts.
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As mentioned above, these Accounts have been prepared in accordance with the IFRS endorsed by the
European Commission. The following documents were used to interpret and support the application of
IFRS (albeit not endorsed by the EC):
� Framework for the Preparation and Presentation of Financial Statements issued by the IASB in
2001;
� Implementation Guidance, Basis for Conclusions, IFRIC and any other documents prepared by the
IASB or IFRIC (International Financial Reporting Interpretations Committee) supplementing IFRS;
� Interpretative documents on the application of IFRS in Italy prepared by the Organismo Italiano di
Contabilità (OIC) and Associazione Bancaria Italiana (ABI).
The consolidated accounts comprise the Balance Sheet, the Income Statement, the Statement of
Comprehensive Income (introduced in June 2009 following the implementation of the new IAS 1
“Presentation of Financial Statements” through the EC Regulation 1274/2008), the Statement of Changes
in Shareholders’ Equity, the Cash Flow Statement (compiled using the indirect method), the Notes to the
Accounts and Annexes, accompanied by the Directors’ Report on Operations.
As noted in the Report on Operations, the Report on Corporate Governance and Proprietary Structures is
available in the "Governance" section of the UniCredit website
(http://www.unicreditgroup.eu/it/Governance/corporate_governance_report.htm).
Figures, if not specified in the tables, are given in thousands of euros.
2009 CONSOLIDATED REPORTS AND ACCOUNTS
162