Circular 262 of 22 December 2005, “Banks’ financial statements: layout and preparation”, contains the administrative provisions issued by the Bank of Italy pursuant to Article 9.1 of Legislative Decree 38/2005.
These provisions govern, in conformity with IAS/IFRS, the formats of the financial statements (balance sheet, income statement, statement of comprehensive income, statement of changes in shareholders’ equity and statement of cash flows), the notes to the financial statements and the report on operations that banks (on a solo basis) and banking groups (on a consolidated basis) are required to produce.
Circular 262 contains the provisions governing, in conformity with IAS/IFRS, the formats of the financial statements (balance sheet, income statement, statement of comprehensive income, statement of changes in shareholders' equity and statement of cash flows), the notes to the financial statements and the report on operations that banks (on a solo basis) and banking groups (on a consolidated basis) are required to produce.
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