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Rules & Regulations


Accounting rules

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


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



Transition to IFRS272kB
UniCredit Accounting Policies207kB
UniCredit Accounting Policies7716kB
UniCredit Accounting Policies747kB

Banking laws and regulations



Banca d'Italia - Nuove Disposizioni di vigilanza prudenziale per le banche Circ. 263 del 27/12/2006 (full version)4910kB
Banca d'Italia - New regulations for the prudential supervision of banks Circular 263 of 27 December 20065970kB
Banca d'Italia

Capital rules



Decreto ministeriale pubblicato sulla gazzetta del 7/03/2009 - Prospetto di emissione degli strumenti finanziari (Italian only)283kB
EU Commission Document regarding the recapitalisation of financial institutions155kB
Gazzetta Ufficiale
European Commission



Updated on:
08.12.2009