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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 8.0
SANPAOLO IMI SpA
Piazza San Carlo 156
10121 Torino
For the attention of Dott. Alfonso Iozzo
Turin, 31st May 2004
Dear Sirs,
Please find attached the English translation of our report, pursuant to article 2506 ter and 2501 sexies of the Italian Civil Code, issued in connection with the partial proportional demerger from Banca Fideuram Spa to Sanpaolo IMI SpA of an equity interest held by Banca Fideuram SpA in Fideuram Vita Compagnia di Assicurazioni e Riassicurazioni SpA.
This report does not express and opinion on the fairness of the transaction, the value of the security, or the adequacy of consideration to shareholders and therefore the issuance of the report would not impair the auditor’s independence under US independence requirements.
Yours faithfully,
/s/ Sergio Duca |
|
Sergio Duca
(Partner)
Enclosures
Sede legale: Milano 20124 Via Vittor Pisani 20 Tel. 0267831 Fax 0266981433 Cap. Soc. 3,754,400,00 Euro i.v., C.F. P.IVA e Reg. Imp. Milano 12979880155 Iscritta all’Albo Consob – Altri Uffici: Ancona 60123 Via Corridoni 2 Tel. 07136881 - Bari 70125 Viale della Repubblica 110 Tel. 0805429863 – Bologna 40122 Via delle Lame 111 Tel. 051526611 – Brescia 25124 Via Cefalonia 70 Tel. 0302219811 – Firenze 50129 Viale Milton 65 Tel. 0554627100 Genova 16121 Piazza Dante 7 Tel. 01029041 – Milano 20122 Corso Europa 2 Tel. 0277851 - Napoli 80121 Piazza dei Martin 30 Tel. 0817644441 – Padova 35137 Largo Europa 16 Tel. 0498762677 – Palermo 90141 Via Marchese Ugo 60 Tel. 091349737 – Parma 43100 Viale Tanara 20/A Tel. 0521242848 – Roma 00154 Largo Fochetti 29 Tel. 06570251 – Torino 10129 Corso Montevecchio 37 Tel. 011556771 – Trento 38100 Via Manzoni 16 Tel. 0461237004 - Treviso 31100 Piazza Crispi 8 Tel. 0422542726 Trieste 34125 Via Cesare Battisti 18 Tel. 0403480781 – Udine 33100 Via Marinoni 12 Tel. 043225789 – Verona 37122 Corso Porta Nuova 125 Tel. 045002561