Prospectus - Notowania

20. FINANCIAL INFORMATION REGARDING THE COMPANY’S ASSETS AND LIABILITIES,
CASH FLOW AND PROFITS AND LOSSES
20.1. Financial information for past financial years
The Issuer’s consolidated financial statements as at December 31, 2008, 2007 and 2006 and the
abridged consolidated financial statements relevant to the financial years as at September 30,
2009 and 2008, together with the reports on operations prepared in accordance with Article
2428 of the Italian Civil Code (as with those not subject to External Auditor review) are
included pursuant to Article 11 of Directive 2003/71/EC and Article 28 of Regulation
809/2004/EC. These financial statements, prepared according to IAS/IFRS International
Accounting Standards, as approved by the European Commission and pursuant to Regulation
1606/2002/EC, and according to instructions provided by Banca d’Italia Instructions included
in Circular no. 262 of December 22, 2005 and subsequent updates, are available to be viewed
in their entirety at the Issuer’s headquarters and its internet site www.unicreditgroup.eu as well
as at the Borsa Italiana offices.
The balance sheets, income statements and cash flow statements related to the financial years
ended December 31, 2008, 2007, and 2006 are included below. For the balance sheets, in order
to ensure representative consistency with the information in the previous chapters of the
Prospectus:
• balance sheet data as at December 31, 2007 was extracted from the financial statements as
at December 31, 2008 as the latest expression of PPA (purchase price allocation) activities
for the Capitalia Group business combination Therefore, the data as at December 31, 2007
were not subject to auditing, but the method of recalculating said data was reviewed by the
External Auditors for the audit review of the consolidated financial statements as at
December 31, 2008 included in the consolidated interim report at said date. The financial
statements as at December 31, 2008 were subject to auditing by the External Auditors, who
issued their report on April 9, 2009;
• balance sheet data as at September 30, 2008 was extracted from the condensed
consolidated financial statements as at September 30, 2009 as the latest expression of PPA
(purchase price allocation) activities for the Capitalia Group business combination.
Therefore, the data as at September 30, 2008 was not subject to auditing, but the method of
recalculating said data were reviewed by the External Auditors for the limited audit review
of the condensed consolidated financial statements as at September 30, 2009 included in
the consolidated interim report at said date. The condensed consolidated financial
statements as at September 30, 2009 were subject to limited auditing by the External
Auditors, who issued their report on November 25, 2009. The condensed consolidated
financial statements as at September 30, 2008 prepared for the “Prospectus related to the
option offer to shareholders and authorisation for listing on the electronic equity market
(MTA) organised and managed by Borsa Italiana S.pA., 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 shares” dated
December 23, 2008, was subject to limited audit review by the External Auditors, who
issued their report on December 18, 2008.
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