Prospectus - Notowania

10. FINANCIAL RESOURCES
10.1. Introduction
The consolidated income statement and financial data of the UniCredit Group for the year
ended at December 31, 2006, shown in the tables below, was drawn up on the basis of the data
obtained from the consolidated financial statements as at December 31, 2006, subject to an
audit by the External Auditors.
The income statement and financial data as at December 31, 2007 and December 31, 2008 was
drawn up on the basis of the data obtained from the consolidated financial statements as at
December 31, 2008, subject to an audit by the External Auditors.
The balance sheet, income statement and financial data as at September 30, 2009 and the
income statement data as at September 30, 2008, used for comparative purposes in this
Chapter, were taken from the Consolidated Interim Report as at September 30, 2009, provided
in the Appendix to the Prospectus and available on the internet site www.unicreditgroup.eu.
The condensed consolidated financial statements as at September 30, 2009 were subject to a
limited audit by the External Auditors that issued their report on November 25, 2009.
The financial statements as at December 31, 2006, 2007 and 2008, prepared on the basis of
International Accounting Standards (IAS/IFRS), according to the provisions of the Instructions
of the Bank of Italy contained in Circular no. 262 of December 22, 2005 and subsequent
amendments and additions, are fully available at the office of the Issuer and on the website
www.unicreditgroup.eu.
The data as at December 31, 2007 was extracted from the consolidated financial statements for
year ended at December 31, 2008 insofar as, following the completion of activities relating to
PPA - connected mainly with the business combination with the Capitalia Group - some values
of the balance sheet as at December 31, 2007 relative to the fair value of assets and liabilities
acquired were recalculated. Therefore, the data as at December 31, 2007 was not subject to an
audit but the methods of redetermination of said data and the information presented in the notes
to the financial statements, as regards the changes made, were examined by the External
Auditors for the purposes of expression of a judgment on the consolidated financial statements
as at December 31, 2008, and so as shown in the report issued on April 9, 2009.
The income statement data as at September 30, 2008, was extracted from the Consolidated
Interim Report as at September 30, 2009, insomuch as the last expression of PPA activities
connected with the business combination with the Capitalia Group. Therefore, the data as at
September 30, 2008 was not subject to an audit but the methods of redetermination of said data,
as regards the changes made, were examined by the External Auditors for the purposes of a
limited audit of the condensed consolidated financial statements as at September 30, 2009 and
included in the Consolidated Interim as at the same date. The condensed consolidated financial
statements as at September 30, 2008, prepared for the purposes of the “Prospectus relative to
the offer under option to shareholders and admission to quotation on the Mercato Telematico
Azionario (Electronic Stock Exchange), organised and managed by Borsa Italiana S.p.A., on
the Frankfurt Stock Exchange (Frankfurter Wertpapierbörse) and on the Warsaw Stock
Exchange (Gielda Papierów Wartościowych w Warszawie SA) of 972,225,376 ordinary
UniCredit S.p.A. shares”, dated December 23, 2008, were subject to a limited audit by the
External Auditors which issued their report on December 18, 2008.
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