Hana Financial : 3Q 2022 Review Report (Separated)

We conducted our review in accordance with the review standards for interim financial statements in the Republic of Korea. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Korean Auditing Standards and, consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim separate financial statements are not prepared, in all material respects, in accordance with K-IFRS 1034 Interim Financial Reporting.

Other Matter

The interim separate statement of comprehensive income for the three months and nine months ended September 30, 2021, interim separate statement of changes in equity and interim separate statement of cash flows for the nine months ended September 30, 2021, prepared in accordance with K-IFRS 1034 and presented for comparative purposes, have been reviewed by EY Hanyoung Co., Ltd. whose review report dated November 15, 2021, expressed an unqualified review conclusion.

Moreover, the separate statement of financial position as of December 31, 2021, and the related separate statement of comprehensive income, separate statement of changes in equity and separate statement of cash flows for the year then ended, which have been audited by EY Hanyoung Co., Ltd., in accordance with auditing standards generally accepted in the Republic of Korea (not presented herein), whose report dated March 10, 2022, expressed an unqualified opinion.

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The accompanying separate statement of financial position as of December 31, 2021, presented for comparative purpose is not different, in all material respects, from the above audited separate statement of financial position.

November 14, 2022

This review report is effective as of November 14, 2022, the independent auditors' review report date. Accordingly, certain material subsequent events or circumstances may have occurred during the period from the date of the independent auditors' review report to the time this report is used. Such events and circumstances could significantly affect the accompanying interim separate financial statements and may result in modifications to this review report.

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