Prospectus - Notowania

3. SELECTED FINANCIAL INFORMATION
3.1 Introduction
The tables contained in this Chapter contain a summary of:
• the main reclassified consolidated balance sheet and financial figures of the UniCredit
Group, referring to the financial years ended as at December 31, 2008, December 31,
2007, December 31, 2006 and September 30, 2009,
• the reclassified consolidated income statement figures referring to the financial years
ended as at December 31, 2008, December 31, 2007, December 31, 2006 as well as the
reclassified income statement figures referring to the period of nine months ended as at
September 30, 2009 compared with the same period in 2008.
The reclassified consolidated balance sheet and income statement figures of the UniCredit
Group for the financial year ended as at December 31, 2006 shown in the following tables,
have been prepared on the basis of the figures taken from the consolidated financial statements
as at December 31, 2006, as audited by the External Auditors.
The reclassified consolidated balance sheet and income statement figures of the UniCredit
Group for the financial years ended as at December 31, 2007 and December 31, 2008 shown in
the following tables, have been prepared on the basis of the figures taken from the consolidated
financial statements as at December 31, 2008, as audited by the External Auditors.
The reclassified balance sheet, income statement and financial figures as at September 30, 2009
and September 30, 2008 were taken from the abridged consolidated financial statements as at
September 30, 2009 included in the Interim Management Report provided in the Appendix to
the Prospectus and available on the internet site www.unicreditgroup.eu. The abridged
consolidated financial statements as at September 30, 2009 were subject to a limited audit by
the External Auditors who issued their report on 25 November 2009.
The financial statements as at December 31, 2008, 2007 and 2006, drawn up on the basis of the
International Accounting Standards, in accordance with the matters laid down by the
Instructions of the Bank of Italy contained in Circular No. 262 dated December 22, 2005 and
subsequent updates, can be viewed in their full version at the registered offices of the Issuer and
on the website www.unicreditgroup.eu.
The reclassified figures as at December 31, 2007 were taken from the consolidated financial
statements for the period ended as at December 31, 2008 since, following completion of the
activities relating to the PPA mainly associated with the merger transaction with the Capitalia
Group, a number of balance sheet and income statement 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.
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