statutory information 117 banco sabadell annual r epor t 2005 statutor y infor mation the set out below consists of following auditor s report consolidated accounts directors and have been prepared by all company whose signatures appear on original statements 118 repor 119 120 121 group contents note section financial balance sheet income statement changes in equity cash flow notes to 1 principal business accounting policies practices 2 3 recommended distribution profits basic earnings per share 4 loans advances credit institutions 5 debt securities 6 other instruments 7 trading derivatives assets liabilities 8 debtors 9 asset transfers 10 11 hedging