In compliance with the provisions of CONSOB resolution no. 17221 of 12 March 2010 and subsequent amendments, the procedure relating to transactions with related parties, approved by the Board of Directors on 1 December 2010, was prepared. This document was published in the “Investor Relations” section of the Bank’s website www.bancaifis.it.

Since the coming into force of this rule on 31 December 2010 no significant transactions have been made with related parties.

For information on individual related party transactions, please refer to part H of the notes.