Prospectus - Notowania

Introduction
Prefatory Note
General Matters
This Consolidated Interim Report at September 30, 2009 was compiled under Italian Legislative Decree no. 58 of 24
February 1998, Section 154-ter, paragraph 2 and in compliance with IAS/IFRS, as indicated by IAS 34 on Interim Financial
Reporting, in the condensed version provided for in paragraph 10, instead of the full reporting provided for annual accounts.
In UniCredit’s website the press releases concerning the main events of the period and the presentation to the market of the
results for the period are to be found.
General Principles
This Consolidated Interim Report continues previous years’ practice of presenting a condensed Balance Sheet and Income
Statement compiled following the principles adopted for the 2008 Accounts and interim reports. The report is supplemented
by a set of tables (Highlights, Condensed Accounts, Quarterly Figures, Comparison of Q3 2009 / Q3 2008, Results by
Business Segment, Group Figures 1999-2009, UniCredit Share), and by information on Group Results.
For the purposes of the “Prospectus for the offer in option to shareholders”, this Report is supplemented by the
Condensed Accounts (i.e. the Consolidated Balance Sheet and Income Statement, Statement of Comprehensive Income,
Statement of Changes in Shareholders’ Equity, Cash-Flow Statement, Notes to the Accounts and Annexes). For further
information see Part A - Accounting Policies, Section 2 – Preparation Criteria.
This document also contains:
- the Consolidated Financial Statement Certification (already included in the reporting);
- the Report of External Auditors (KPMG SpA) on their limited review.
Consolidation Area
In the first nine months of 2009 there were no significant changes. Data has been restated where necessary on a comparable
basis to take account of changes in the area of consolidation, scope of operations and reclassification of assets held for
disposal under IFRS 5. Changes that occurred between December 2008 and September 2009 refer to thirteen newly included
companies in the Bank Austria sub-group, ten in the HVB sub-group and a further two companies, which had previously been
considered not significant (except for Redstone Redstone Mortgages Plc, see Part E) Risks and related risk management
policies; Information on Structured Credit Products and Trading Derivatives with customers). The impact on the Group’s
consolidated assets was 0.20%.
CONSOLIDATED INTERIM REPORT
AS AT SEPTEMBER 30, 2009
8