Financial Statements and Reports - Investors - BFF Banking Group
Annual and Half-year Reports
The adoption of the new IAS/IFRS international accounting principles
Legislative Decree n° 38/2005 implemented the adoption of the international accounting principles into our legislative framework, providing for the mandatory use of IAS/IFRS in the consolidated financial statements of listed companies, banks, supervised financial intermediaries, companies with shares or bonds disseminated among the public and insurance enterprises.
The Financial Statements as of 31/12/2006 are the first drafted in compliance with the IFRS (first application year).
For more information on the new IAS/IFRS international accounting principles please see: www.bancaditalia.it.