Prospectus - Notowania

2. EXTERNAL AUDITORS
2.1 External Auditors of the Issuer
The Company’s shareholders’ meeting held on May 10, 2007 granted the firm KPMG S.p.A. -
with registered offices in Via Vittor Pisani 25, Milan, Italy, enrolled in the ordinary section of
the Companies’ Register at the Milan Chamber of Commerce under No. 00709600159, in
compliance with the matters envisaged by Italian Law No. 262 dated December 28, 2005 and
by the subsequent Italian Legislative Decree No. 303 dated December 29, 2006, as
subsequently amended - the appointment to audit the statutory financial statements of the Issuer
and the consolidated financial statements of the UniCredit Group, carry out a limited audit on
the consolidated interim report of the Group and check the due keeping of the corporate
accounts and the correct reporting of the operating events in the accounting records, until 2012.
The External Auditors also carried out the appointment to audit the individual financial
statements of the Issuer and the consolidated financial statements of the UniCredit Group and
to check the due keeping of the corporate accounts and the correct reporting of the operating
events in the accounting records for the financial years 2004-2006; this appointment had been
granted by the Company’s shareholders’ meeting held on 4 May 2004.
The balance sheet, income statement and financial figures as at December 31, 2007 and
December 31, 2008 were prepared on the basis of the figures taken from the consolidated
financial statements as at December 31, 2008 of the UniCredit Group, audited by the External
Auditors. The figures as at December 31, 2007 were taken from the consolidated financial
statements for the period ended as at December 31, 2008 since, following the completion of the
activities relating to the PPA mainly associated with the merger transaction with the Capitalia
Group, a number of balance sheet figures as at December 31, 2007 were re-calculated, relating
to the fair value of the assets and liabilities acquired. The figures as at December 31, 2007,
therefore, have not been audited but the methods for recalculating these figures and the
disclosure presented in the explanatory notes, with regard to the adjustments made, were
examined by the External Auditors for the purpose of expressing an opinion on the
consolidated financial statements for the period ended as at December 31, 2008, as indicated in
the report issued on April 9, 2009.
The consolidated balance sheet, income statement and financial figures of the UniCredit Group
for the financial year ended as at December 31, 2006 were prepared on the basis of the figures
taken from the consolidated financial statements as at December 31, 2006, audited by the
External Auditors.
The balance sheet, income statement and financial figures as at September 30, 2009 and the
income statement figures as at September 30, 2008 were taken from the consolidated interim
report as at September 30, 2009. The income statement figures as at September 30, 2008 were
taken from the consolidated interim report as at September 30, 2009, since this is the last
expression of the PPA activities associated with the merger transaction with the Capitalia
Group. The figures as at September 30, 2008 used for the purposes of the Prospectus were
therefore not audited, but the methods for re-calculating said figures, with regard to the
adjustments made, were examined by the External Auditors for the purpose of a limited audit
on the abridged consolidated financial statements as at September 30, 2009 and included in the
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