MEDIOBANCA

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SECTION 2 General Principles of Compilation The consolidated financial position consists of: — the consolidated balance sheet; — the consolidated statement of financial position; — the consolidated comprehensive income statement; — the consolidated statement of changes in equity; — the consolidated cash flow statement, prepared using the direct method; — the supplementary note. All statements are prepared in accordance with the general principles set forth by IAS and as illustrated in Part A.2.

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SECTION 2 General Principles of Compilation The consolidated financial position consists of: — the consolidated balance sheet; — the consolidated statement of financial position; — the consolidated comprehensive income statement; — the consolidated statement of changes in equity;