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Financial Reports
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.
In accordance with the (EU) directive 2022/2464, Corporate Sustainability Reporting Directive (CSRD), starting from 31 December 2024 the Sustainability Statement is part of the Consolidated report on operations.
Starting from 31 December 2023. the Country By Country Reporting, disclosed pursuant to Art.89 CRD IV (Directive 2013/36/EU), is published as annex of the Consolidated financial statements.
This section contains also the "G-SIBs Quantitative indicators" disclosed pursuant to Art.441 of Regulation (EU) 575/2013.
On 25 February 2025, KPMG S.p.A., which has been appointed to perform the sustainability assurance engagement pursuant to article 8 of Legislative decree no. 125 of 6 September 2024, issued the report required by article 14-bis of Legislative decree no. 39 of 27 January 2010, as amended by article 9 of Legislative decree no. 125/2024.
This report was issued on 25 February 2025, following the entry into force of Law no. 15 of 21 February 2025, converting Decree law no. 202 of 27 December 2024, which specifies the requirements for the issuance of assurance reports, pending the adoption of the decree of the Ministry of Economy and Finance pursuant to article 6.1-bis of Legislative decree no. 39/2010.