UnipolSai Assicurazioni S p A : Consolidated interim financial report at 30 June 2022

UnipolSai Assicurazioni

Consolidated interim financial report

at 30 June 2022

Translation from the Italian original solely for the convenience of international readers

Contents

Company bodies	5
Introduction	6
Macroeconomic background and market performance	6
Consolidation Scope at 30 June 2022	10

4.3 Dividends

77

4.4 Non-current assets or assets of a disposal group held for sale 78

4.5 Transactions with related parties	78
4.6 Fair value measurements - IFRS 13	81
4.7 Information on personnel	84
4.8 Non-recurring significant transactions and events	84
4.9 Atypical and/or unusual positions or transactions	84

4.10 Additional information on the temporary exemption from

IFRS 9

85

4.11 Analysis of recoverability of goodwill with indefinite useful

life (impairment test)	86
4.12 Risk Report	88

1.Management Report		11		4.Tables appended to the Notes to the Financial
Group highlights			12		Statements	93
Management Report		15		Consolidation scope	94
Salient aspects of business operations		20		Consolidation scope: interests in entities with material non-
		controlling interests	98
Insurance Sector			24		Details of unconsolidated investments	98
Real Estate Sector			33		Statement of financial position by business segment	100
Other Businesses Sector		34		Income statement by business segment	102
Asset and financial management		35		Details of technical insurance items	103
Shareholders' equity		38		Investment income and charges	104
Technical provisions and financial liabilities	39		Details of insurance business expenses	105
Transactions with related parties		40		Details of other consolidated comprehensive income statement 106
Other Information			41
Significant events after the reporting period and business outlook 42
	5.Statement on the Consolidated Half-Yearly	Financial
					Statements in accordance with art.81-ter, Consob
2.Condensed	Consolidated	Half-Yearly	Financial		Regulation n.11971/1999	109
Statements at 30/06/2022		45
Tables of Consolidated Financial Statements	45
	6.Independent Auditors' report	113
Statement of financial position		46
Income statement		48
Comprehensive income statement		49
Statement of changes in shareholders' equity	50
Statement of cash flows (indirect method)	51
3.Notes to the Financial Statements	53
1. Basis of presentation		54
2. Notes to the Statement of financial position	64
3. Notes to the Income statement		72
4. Other information		77
4.1 Hedge Accounting		77
4.2 Earnings (loss) per share		77