Acea S.p.a. MIL:ACE

ACEA S p A : Certification of consolidated financial statements abbreviated interim in accordance with art.154-bis of Legislative Decree 58/98 (certification consolidated financial statements abbreviated interim)

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Certification of consolidated financial statements abbreviated interim in accordance with art. 154-bis of Legislative Decree 58/98

(Translation from the original Italian text)

  1. The undersigned Fabrizio Palermo, as Chief Executive Officer, and Pier Francesco Ragni, as Executive Responsible for Financial Reporting of the company ACEA S.p.A., taking also account of provisions envisaged by Art.154-bis, paragraphs 3 and 4, of the Legislative Decree n°58 of 24 February 1998, hereby certify:

    • the consistency to the business characteristics and

    • the effective application

    of the administrative and accounting procedures for preparing the consolidated financial statements abbreviated interim at 30 June 2025.

  2. To this purpose, no significant issues were recorded.

  3. It is also certified that:

    1. the consolidated financial statements abbreviated interim:

      1. were drawn up in compliance the applicable international accounting standards recognised in European Community in accordance with EC regulation 1606/2002 of the European Parliament and the Council, of 19 July 2002;

      2. are consistent with the underlying accounting books and records;

      3. provide a true and correct view of the operating results and financial position of the issuer and the overall of companies included in the consolidation;

    2. the report on operations includes a reliable analysis of the operational performance and result in the first six months of 2025 and its effects on consolidated financial statements abbreviated interim, together with a description of the main risks and uncertainties to which they are exposed for the next six months. The consolidated financial statements abbreviated interim, includes, moreover a reliable analysis of the information on significant transactions with related parties.

Roma, 24.07.2025

signed by: Fabrizio Palermo, The CEO

signed by: Pier Francesco Ragni, The Executive Responsible for Financial Reporting

This report has been translated into the English language solely for the convenience of international readers