The Financial statements have been prepared in accordance with the IFRS issued by the International Accounting Standards Board (IASB), including the interpretation documents issued by the SIC and the IFRIC, and endorsed by the European Commission, pursuant to Regulation (EU) 1606/2002. The formats for the Financial statement and Notes to the accounts are prepared in compliance with Circular 262 of 22 December 2005 of Banca d'Italia (and subsequent amendments).
The contents of the Condensed interim consolidated financial statements are in line with IAS34 on interim reporting.
The Consolidated interim report (31 March and 30 September) is prepared, as a Press release, on a voluntary basis.
This section contains also the "G-SIBs Quantitative indicators" disclosed pursuant to Art.441 of Regulation (EU) 575/2013 and the "Country By Country Reporting" disclosed pursuant to Art.89 CRD IV (Directive 2013/36/EU).