Report issued on 05 July 2011 did not identify any changes with significant impacts on the financial statements but covered the following practice issues:
Lending commissions previously regarded as compensation for performed services now treated as an integral part of the effective interest rate of a loan.
Change in the categorisation of savings related commissions.
Explanation provided for a €42 million pension curtailment gain.
Prior year disclosure of assets pledged as security for liabilities restated without explanation.
