Communication of change in share capital of BPER Banca S.p.A. pursuant to article 85-bis of Issuers’ Regulation

Further to the information provided in the press release issued on 14 April 2026, it is hereby confirmed that the legal effects of the merger by absorption of Banca Popolare di Sondrio S.p.A. (“BP Sondrio”) into BPER Banca S.p.A. (“BPER”) take effect from today. For accounting purposes, the transactions carried out by BP Sondrio will be accounted in the financial statements of BPER starting from 1 January 2026. The fiscal effects will also take effect on the same date.