- 1. Uniform Group accounting policies
- 2. Consistency
- 3. Published, not yet operative IFRSs that have not yet been applied early
- 4. Companies included in consolidation
- 5. Principles of consolidation
- 6. Financial instruments
- 7. Assets held for trading purposes
- 8. Placements, loans and advances
- 9. Allowances for losses on loans and advances and for losses on guarantees and indemnities
- 10. Investments
- 11. Property, plant and equipment
- 12. Lease operations
- 13. Intangible assets
- 14. Assets of discontinued operations and non-current assets or disposal groups held for sale
- 15. Liabilities
- 16. Liabilities held for trading purposes
- 17. Provisions
- 18. Other liabilities
- 19. Foreign currency translation
- 20. Income tax for the period





