Prospectus - Notowania

The reclassified income statement figures as at September 30, 2008 were taken from the
abridged consolidated financial statements as at September 30, 2009 included in the
consolidated interim report as at the same date, provided in the Appendix to the Prospectus and
available on the internet site www.unicreditgroup.eu, 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 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 consolidated interim report as of the same date. The abridged
consolidated financial statements as at September 30, 2008 drawn up for the purposes of the
“Prospectus related to the offer under option to the shareholders and the admission to listing
on the Electronic Equity Market (MTA) organized 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, have been subject to
a limited audit by the External Auditors who issued their report on December 18, 2008.
The balance sheet and income statement figures presented, refer to the reclassified statements.
The reconciliation between the items of the reclassified income statement and reclassified
balance sheet and the financial statement schedules is included in Chapter 9 of the Prospectus.
Main changes in the scope of consolidation from 2006 to 2009
The main changes in the scope of the UniCredit Group over the three-year period 2006-2009
are reported below. The balance sheet, income statement and financial information presented in
this Chapter refers to these changes. In general, the changes in question refer to the effects
deriving from integration with the HVB Group, carried out in 2005, the merger with the
Capitalia Group and the expansion of the Group, specifically in Central and Eastern European
countries. In particular:
• 2006
− Disposal of Splitska Banka, Uniriscossioni, 2S Banca and Banque Monegasque de
Gestion.
• 2007
− Merger of Capitalia into UniCredit.
− Acquisition, through foreign subsidiaries, of Planethome AG, Wealth Management
Capital Holding GMBH, Aton Group, and ATF Group.
− Disposal of Indexchange, HVB Payments & Services GMBH, LocatRent, and FMS
Bank.
• 2008
− Acquisition of the Ukrsotsbank Group.
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