BPER Banca S p A : Consolidated interim report on operations as at 31 03 2023

CONSOLIDATED INTERIM REPORT ON OPERATIONS AS AT 31 MARCH 2023

The present document is the English translation of the Italian Consolidated interim report on operations, prepared for and used in Italy, and has been translated only for the convenience of international readers. The Consolidated interim report on operations was prepared using International Reporting Standards (IAS/IFRS); therefore it is not intended to present the financial position and results of operations and cash flows according to accounting principles and practices other than IAS/IFRS.

BPER Banca s.p.a.

Head office in Via San Carlo 8/20, Modena, Italy

Tel. [phone] - Fax [phone]

Register of Banks no. 4932

Parent Company of the BPER Banca S.p.A. Banking Group

Registered in the Register of Banking Groups with ABI code 5387.6

http://www.bper.it, https://istituzionale.bper.it;

E-mail: [e-mail] - Certified e-mail (PEC): [e-mail]

Company belonging to the BPER Banca VAT Group VAT no. 03830780361

Tax Code and Modena Companies Register no. 01153230360

C.C.I.A.A. Modena Chamber of Commerce 222528 Share capital Euro 2,104,315,691.40

Member of the Interbank Deposit Protection Fund and of the National Guarantee Fund

Ordinary shares listed on the regulated Euronext market

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Contents

Contents

Directors and officers of the Parent Company at the date of approval of the Consolidated interim report on	page 5
operations as at 31 March 2023
Group interim report on operations as at 31 March 2023	page 7

Consolidated financial statements

Consolidated balance sheet as at 31 March 2023	page 59
Consolidated income statement as at 31 March 2023	page 60
Consolidated statement of other comprehensive income	page 61
Consolidated statement of changes in shareholders' equity	page 62
Explanatory notes
Form and content of the Consolidated interim report on operations	page 65
as at 31 March 2023
Information on the consolidated balance sheet	page 79
Information on the consolidated income statement	page 97
Information on risks and related hedging policies	page 109
Information on consolidated shareholders' equity	page 117
Attachments
Geographical organisation of the Group	page 123
Certification of the Manager responsible for preparing the Company's	page 127
financial reports

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Contents

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Directors and officers of the Parent Company at the date of approval of the Consolidated interim report on operations

Directors and officers of the Parent Company at the date of approval of the Consolidated interim report on operations as at 31 March 2023

Board of Directors

Chair:	Flavia Mazzarella
Deputy chair:	Riccardo Barbieri
Chief Executive Officer:	Piero Luigi Montani
Directors:	Elena Beccalli
	Monica Cacciapuoti (*)
	Silvia Elisabetta Candini
	Maria Elena Cappello
	Cristiano Cincotti
	Gianfranco Farre
	Alessandro Robin Foti
	Roberto Giay
	Gianni Franco Papa
	Marisa Pappalardo
	Monica Pilloni
	Elisa Valeriani
Board of Statutory Auditors
Chair:	Daniela Travella
Acting Auditors:	Patrizia Tettamanzi
	Carlo Appetiti (**)
Substitute Auditors:	Sonia Peron
	Andrea Scianca
General Management
General Manager:	Piero Luigi Montani
Deputy General Managers (***):	Gian Luca Santi
	Elvio Sonnino

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