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90 B.C. INTESA SANPAOLO ROMANIA S.A. 31/3/2008 Accounting & Balance Sheet Dept BALANCE SHEET * as at ASSETS - RON / Closing balance : restated 31/12/ Cash and cash equivalents a) Cash and cash equivalents b) On demand deposits with Central Bank Financial assets held for trading a) HFT loans b) HFT financial derivatives (with positive value) Financial assets designated at fair value through profit and loss Financial assets available for sale a) AFS debt securities b) AFS equity securities Investments held to maturity Due from banks a) Loans to banks b) Loans to Central Bank Loans to customers a) Performing loans b) Non Performing loans Positive value of hedging derivatives Changes in fair value of assets in hedged portfolios (+/-) Equity investments Property and equipment a) Land b) Buildings c) Fixtures and fittings 25 (0) 124 d) Electrical equipment e) Other tangible assets Intangible assets a) software yet to be implemented b) software in use c) limited duration Tax assets a) tax assets - current b) tax assets - deferred Other assets a) Other assets and prepaid expenses b) Accrued interest Total Assets *) according IAS-IFRS GENERAL MANAGER EZIO SALVAI CHIEF FINANCIAL OFFICER CATELLO DE SIMONE

91 B.C. INTESA SANPAOLO ROMANIA S.A. Accounting & Balance Sheet Dept BALANCE SHEET * as at RON / LIABILITIES Closing balance restated 31/12/ Due to banks Due to customers a) Current accounts b) Time deposits c) Other debts Securities issued Financial liabilities held for trading Financial liabilities designated at fair value through profit and loss Hedged derivatives Changes in fair value of liabilities in hedged portfolios (+/-) Tax liabilities a) Tax liabilities - current b) Tax liabilities - deferred Liabilities included in disposal groups classified as held for sale Other liabilities a) Other Liabilities and deferred income b) Accrued expenses Provision for employee termination indemnities Provision for risks and charges a) Provision for personnel charges b) Provision for other charges c) Provision for legal disputes d) Provision for guarantees issued Technical reserves Valuation reserves a) Financial assets available for sale b) Tangible assets (0) (0) 143 c) Valuation reserve-cash flow hedge Redeemable shares Equity instruments Reserves (40.913) 171 a) Legal reserves b) Other reserves c) Loss carried forward (14.111) (58.109) 180 Share premium reserve Share capital Own Shares (-) Minority interest (+/-) Profit (loss) for the period (+/-) (43.998) ( ) Total Liabilities *) according IAS-IFRS GENERAL MANAGER EZIO SALVAI CHIEF FINANCIAL OFFICER CATELLO DE SIMONE

92 B.C. INTESA SANPAOLO ROMANIA S.A. Accounting & Balance Sheet Dept GUARANTEES GRANTED AND COMMITMENTS as at RON/000 - Off Balance Closing balance restated 31/12/ Guarantees issued a) To banks b) To customers Margin on irrevocable loan lines issued Letters of credit - - GENERAL MANAGER CHIEF FINANCIAL OFFICER EZIO SALVAI CATELLO DE SIMONE

93 B.C. INTESA SANPAOLO ROMANIA S.A. Accounting & Balance Sheet Dept STATEMENT OF INCOME* as at RON / Closing balance restated 31/12/ Interest income and similar revenues Interest expenses and similar charges (85.566) ( ) 30 Net Interest margin Fee and commission income Fee and commission expense (5.036) (7.916) 60 Net fee and commission income Dividends and similar revenues Profits (losses) on financial trading activities Net Result from hedge accounting Profits (losses) from sale or repuchase of: a) Profits (Losses) from sale or repurchase of loans b) Profits (Losses) from sale or repurchase of available for sale financial assets c) Profits (Losses) from sale or repurchase of held to maturity investments d) Profits (Losses) from sale or repurchase of financial liabilities Profits (losses) on financial assets and liabilities designated at fair value Net interest and other banking income Impairment losses/write-back to: (78.925) ( ) 131 a) Loans (77.156) ( ) 132 b) Available for sale financial assets c) Held to maturity investments d) Other financial transactions (1.769) (253) 140 Net income from banking activities (24.929) 150 Net insurance premiums Other net insurance income Net result of financial and insurance activities (24.929) 180 Administrative expenses: ( ) ( ) 181 a) Personnel expenses (64.210) (62.720) 182 b) Other administrative expenses (59.924) (48.952) 190 Net provision for risks and charges (1.303) Net adjustments to property and equipment (11.942) (14.102) 210 Net adjustments to intangible assets (5.064) (4.455) 220 Other operating income (expense) (8.848) (992) 230 Operating expenses ( ) ( ) 240 Profits (losses) on investments in associates and companies subject to joint control Net result on fair value adjustments to tangible and intagible assets Impairment of goodwill Profits (losses) on disposal of investments Operating profits (losses) before tax from continuing operations (49.996) ( ) 290 Income taxes for the period Net profit (losses) after tax from continuing operation (43.998) ( ) 310 Profits (losees) from discontinued operations Net income (loss) (43.998) ( ) 330 Profit (loss) for the period attributable to minority interest Net profit (loss) (43.998) ( ) *) according IAS-IFRS GENERAL MANAGER EZIO SALVAI CHIEF FINANCIAL OFFICER CATELLO DE SIMONE

94 B.C. INTESA SANPAOLO ROMANIA S.A. 31/3/2008 Accounting & Balance Sheet Dept BALANCE SHEET * as at ASSETS - RON / Closing balance : restated 31/12/ Cash and cash equivalents a) Cash and cash equivalents b) On demand deposits with Central Bank Financial assets held for trading a) HFT loans b) HFT financial derivatives (with positive value) Financial assets designated at fair value through profit and loss Financial assets available for sale a) AFS debt securities b) AFS equity securities Investments held to maturity Due from banks a) Loans to banks b) Loans to Central Bank Loans to customers a) Performing loans b) Non Performing loans Positive value of hedging derivatives Changes in fair value of assets in hedged portfolios (+/-) Equity investments Property and equipment a) Land b) Buildings c) Fixtures and fittings 25 (0) 124 d) Electrical equipment e) Other tangible assets Intangible assets a) software yet to be implemented b) software in use c) limited duration Tax assets a) tax assets - current b) tax assets - deferred Other assets a) Other assets and prepaid expenses b) Accrued interest Total Assets *) according IAS-IFRS GENERAL MANAGER EZIO SALVAI CHIEF FINANCIAL OFFICER CATELLO DE SIMONE

95 B.C. INTESA SANPAOLO ROMANIA S.A. Accounting & Balance Sheet Dept BALANCE SHEET * as at RON / LIABILITIES Closing balance restated 31/12/ Due to banks Due to customers a) Current accounts b) Time deposits c) Other debts Securities issued Financial liabilities held for trading Financial liabilities designated at fair value through profit and loss Hedged derivatives Changes in fair value of liabilities in hedged portfolios (+/-) Tax liabilities a) Tax liabilities - current b) Tax liabilities - deferred Liabilities included in disposal groups classified as held for sale Other liabilities a) Other Liabilities and deferred income b) Accrued expenses Provision for employee termination indemnities Provision for risks and charges a) Provision for personnel charges b) Provision for other charges c) Provision for legal disputes d) Provision for guarantees issued Technical reserves Valuation reserves a) Financial assets available for sale b) Tangible assets (0) (0) 143 c) Valuation reserve-cash flow hedge Redeemable shares Equity instruments Reserves (40.913) 171 a) Legal reserves b) Other reserves c) Loss carried forward (14.111) (58.109) 180 Share premium reserve Share capital Own Shares (-) Minority interest (+/-) Profit (loss) for the period (+/-) (43.998) ( ) Total Liabilities *) according IAS-IFRS GENERAL MANAGER EZIO SALVAI CHIEF FINANCIAL OFFICER CATELLO DE SIMONE

96 B.C. INTESA SANPAOLO ROMANIA S.A. Accounting & Balance Sheet Dept GUARANTEES GRANTED AND COMMITMENTS as at RON/000 - Off Balance Closing balance restated 31/12/ Guarantees issued a) To banks b) To customers Margin on irrevocable loan lines issued Letters of credit - - GENERAL MANAGER CHIEF FINANCIAL OFFICER EZIO SALVAI CATELLO DE SIMONE