CONSOLIDATED HALF-YEAR REPORT AS AT 30 JUNE 2023

Contents

The present document is the English translation of the Italian half-year Consolidated report, prepared for and used in Italy, and it has been translated only for the convenience of international readers. The Group 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. +39 059/2021111 - Fax +39 059/2022033

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: servizio.clienti@gruppobper.it - Certified e-mail (PEC): bper@pec.gruppobper.it

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 as of the date of approval of the half-year Consolidated report

page 5

as at 30 June 2023

Group interim report on operations as at 30 June 2023

page 9

Condensed half-year consolidated financial statements

Consolidated financial statements

Consolidated balance sheet as at 30 June 2023

page 80

Consolidated income statement as at 30 June 2023

page 82

Consolidated statement of other comprehensive income

page 83

Consolidated statement of changes in shareholders' equity

page 84

Consolidated statement of cash flows

page 85

Consolidated explanatory notes

Part A - Accounting policies

page 90

Part B - Information on the consolidated balance sheet

page 110

Part C - Information on the consolidated income statement

page 134

Part E - Information on risks and related hedging policies

page 150

Part F - Information on consolidated shareholders' equity

page 171

Part H - Related-party transactions

page 175

Part I - Equity-based payments

page 179

Part L - Segment reporting

page 183

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Contents

Attachments

Geographical organisation of the Group

page 191

Certifications and other reports

Certification of the consolidated financial statements pursuant to art. 81-ter of CONSOB Regulation no.

page 197

11971 dated 14 May 1999 and subsequent additions and amendments

Deloitte & Touche s.p.a. Limited Review Report of the half-year condensed consolidated financial statements

page 199

as at 30 June 2023

4

Directors and officers of the Parent Company

Directors and officers of the Parent Company as of the date of approval of the half-year Consolidated report as at 30 June 2023

5

Attachments

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BPER Banca S.p.A. published this content on 06 October 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 06 October 2023 11:45:03 UTC.