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As Of Filer Filing For·On·As Docs:Size Issuer Agent 6/02/04 Sanpaolo Imi SpA CB 19:64M Banca Fideuram SpA Merrill Corp/New/FA |
Document/Exhibit Description Pages Size
1: CB Rights/Exchange/Tender Offer Notification/Response HTML 33K
2: EX-1.0 Underwriting Agreement HTML 30K
3: EX-2.0 Plan of Acquisition, Reorganization, Arrangement, HTML 33K
Liquidation or Succession
4: EX-3.0 Articles of Incorporation/Organization or By-Laws HTML 107K
5: EX-4.0 Instrument Defining the Rights of Security Holders HTML 72K
6: EX-5.0 Opinion re: Legality HTML 139K
7: EX-6.0 Opinion re: Discount on Capital Shares HTML 642K
8: EX-7.0 Opinion re: Liquidation Preference HTML 511K
9: EX-8.0 Opinion re: Tax Matters HTML 12K
10: EX-9.0 Voting Trust Agreement HTML 191K
11: EX-10.0 Material Contract HTML 17K
12: EX-11.0 Statement re: Computation of Earnings Per Share HTML 83K
13: EX-12.0 Statement re: Computation of Ratios HTML 11.61M
14: EX-13.0 Annual or Quarterly Report to Security Holders HTML 7.78M
15: EX-14.0 Material Foreign Patent HTML 8.74M
16: EX-15.0 Letter re: Unaudited Interim Financial Information HTML 2.53M
17: EX-16.0 Letter re: Change in Certifying Accountant HTML 2.23M
18: EX-17.0 Letter re: Departure of Director HTML 2.08M
19: EX-18.0 Letter re: Change in Accounting Principles HTML 15K
Exhibit 10.0
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• Reconta Ernst & Young S.p.A. |
• Tel. (+39) 06 324751 |
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Via G.D. Romagnosi, 18/A |
Fax (+39) 06 32475504 |
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00196 Roma |
Banca Fideuram S.p.A.
Piazzale Giulio Douhet, 31
00143 Rome
Italy
Dear sirs,
We are independent auditors of Banca Fideuram S.p.A (the “Company”) with respect to standards established within the meaning of the applicable laws of the Republic of Italy and the rules and regulations under such laws, including the applicable rules published by CONSOB (the Italian Stock Exchange Regulatory Agency) and the rules of independence promulgated by the Italian accounting profession. Our appointment to serve as independent auditors became effective starting from the Shareholders meeting of the Company held on April 23, 2004. We have not audited any financial statements of the Company as of any date or for any period.
We have been appointed by the Court of Rome (Italy) on April 26, 2004 to prepare the expert report, in accordance with Article 2501 (sexies) as referred to by Article 2506 (ter) of the Italian Civil Code, regarding the ratio of the exchange of ordinary shares of Sanpaolo IMI S.p.A. to be assigned to the minority interest shareholders of Banca Fideuram S.p.A. in regards to the demerger of the equity investment held by Banca Fideurarn in Fideuram Vita S.p.A. (the “Transaction”). We hereby attach the translation in the English language of our expert report issued in the original Italian language on May 25, 2004.
With respect to the CONSOB Communication N. 73063 of October 5, 2000 we represent that the above mentioned report, whose translation is attached, does not express an opinion on the fairness of the transaction, the value of the security, or the adequacy of the consideration to shareholders and therefore the issuance of the report would not impair the auditor’s independence under the U.S. independence requirements.
Kind regards
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Reconta Ernst & Young S.p.A. |
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/s/ Guido Celoria |
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(Partner) |
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• Reconta Ernst & Young S.p.A. |
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Sede Legale: 00196 Roma - Via G.D. Romagnosi, 18/A |
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Capitale Sociale € 1.111.000,00 i.v. |
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Iscritta alla S.O. del Registro delle Imprese presso la C.C.I.A.A. di Roma |
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Codice fiscale e numero di iscrizione 00434000584 |
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P.I. 00891231003 |
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(vecchio numero R.I. 6697/89 - numero R.E.A. 250904) |
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| This ‘CB’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 6/2/04 | None on these Dates | ||
| Filed on: | 6/1/04 | |||
| 5/25/04 | ||||
| 4/26/04 | ||||
| 4/23/04 | ||||
| 10/5/00 | ||||
| List all Filings | ||||
