Erste Bank JPMorgan Merrill Lynch International

Share
Capital
Capital
Reserves
Profit
Reserves
Unrealised
Gains and
Losses
Currency
Conversion
and Other
Reserves
Shareholders’
Equity before
Minority
Share Interest
Minority
Interests
Shareholders’
Equity
in EUR ’000
Status as of 1 January 2005 ...... 89,655 150,000 323,614 268,055 17,404 848,728 65,050 913,778
Exchange rate . . . . . . . . . . . . . . . 0 0 0 0 7,348 7,348 1,099 8,447
Changes in amount of shareholding . . 0 0 �33,995 0 0 �33,995 �10,606 �44,601
Capital Increase . . . . . . . . . . . . . .
Unrealised gains and losses on
financial instruments available for
19,354 885,029 0 0 0 904,383 0 904,383
sale. . . . . . . . . . . . . . . . . . . . . 0 0 0 117,857 0 117,857 3,595 121,452
Profit for the period . . . . . . . . . . . . 0 0 196,977 0 0 196,977 1,760 198,737
Dividend payment . . . . . . . . . . . . . 0 0 �39,806 0 0 �39,806 �3,058 �42,864
Status as of 31 December 2005. ... 109,009 1,035,029 446,790 385,912 24,752 2,001,492 57,840 2,059,332
Unrealised gains and losses as of 31 December 2005 are equal to a gross amount of
EUR 1,021,496 million less deferred taxes in the amount of EUR 123,898 million, less deferred profit
participation of EUR 506,767 million, less minority interests in the amount of EUR 4,919 million.
Minority Interests
in EUR ’000
31.12.2005 31.12.2004
Unrealised gains and losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,919 1,153
Share of profit for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,760 600
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51,161 63,297
Total ........................................................ 57,840 65,050
Earnings per Share
At the beginning of the reporting period, there was a total of 86,357,600 shares outstanding of
which 9,450,000 were preference shares with no voting rights and 76,907,000 were ordinary shares.
By resolution of the General Shareholders’ Meeting on 24.5.2005, the preference shares were
converted into ordinary shares. The conversion was retroactively taken into account, under IAS 33.64,
in the reporting period and in the comparable period of the prior year. Consequent upon the capital
increase on December 2005, the number of shares was increased by 18,642,400 to 105,000,000.
1.1.-31.12.2005 1.1.-31.12.2004
Profit for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . EUR 198,737,000 EUR 121,552,000
Number of shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105,000,000 86,357,600
Before capital increase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86,357,600
Capital increase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,642,400
Earnings per share ............................... EUR 2.27 EUR 1.41
Since there were no potential ordinary shares either in 2004 nor in the current reporting period,
the undiluted earnings per share correspond to the diluted earnings per share.
Consolidated shareholders’ equity
A capital increase in the share capital of Wiener Städtische AG took place during the reporting
period, with 18,642,400 new shares issued at a subscription and offer price of EUR 49.00 per new
share. This capital increase, which made use of authorised capital, resulted in 18,642,400 shares
being issued, which increased the company’s previous share capital of EUR 89,655,022.06 by EUR
19,354,229.20. The capital increase was entered in the commercial register on 20 December 2005,
thereby becoming effective on this date. According to the commercial register entry, the share capital
of Wiener Städtische Allgemeine Versicherung AG is equal to EUR 109,009,251.26. It is divided into
105,000,000 no-par value ordinary bearer shares with voting rights, each share representing an equal
portion of share capital. The Board of Management is authorized until 23 May 2010 at the latest, to
increase the capital stock of the company — in several tranches if need be — by a nominal amount of
EUR 16,982,187.89 by issuing 16,357,600 no-par value ordinary bearer or registered shares against
cash contributions or contributions in kind. The content of the share rights as well as the other terms
and conditions of the share issue shall be decided by the Board of Management with approval of the
Supervisory Board. Preferred shares without voting rights that have equivalent rights to already
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