Accounting principles

Under EU Regulation 1606 issued on 19 July 2002, the UniCredit Group is required to prepare its consolidated accounts in accordance with the IFRS issued by the IASB.

For further information about the transition to IFRS download the extract from the 2005 Consolidated Report and Accounts (Notes to the Consolidated Accounts - Part M) and the extracts from the Consolidated Report and Accounts (Notes to the Consolidated Accounts - Part A)