Hana Financial : 3Q 2023 Review Report (Consolidated)

Interim Consolidated Financial Statements

As of September 30, 2022, and December 31, 2021

and for the nine months ended September 30, 2022 and 2021 With the Independent Auditor's Review Report

Table of contents

	Page
Report on review of interim consolidated financial statements	1
InterimConsolidated Financial Statements:
InterimConsolidatedStatements of Financial Position	4
InterimConsolidatedStatements of Comprehensive Income	6
InterimConsolidatedStatements of Changes inEquity	8
InterimConsolidatedStatements of CashFlows	10
Notes to the InterimConsolidatedFinancial Statements	12

Report on review of interim consolidated financial statements

(English Translation of a Report Originally Issued in Korean)

The Shareholders and Board of Directors

Hana Bank Co., Ltd. and its subsidiaries

Reviewed Financial Statements

We have reviewed the accompanying interim consolidated financial statements of Hana Bank (the "Bank") and its subsidiaries: (collectively the "Group"), which comprise the interim consolidated statement of financial position

as of September 30, 2022, and the related interim consolidated statement of comprehensive income for the three months and nine months ended September 3 0, 2022, interim consolidated statement of changes in equity and interim consolidated statement of cash flows for the nine months then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Interim Consolidated Financial

Statements

Management is responsible for the preparation and presentation of these interim consolidated financial statements in accordance with Korean International Financial Reporting Standards ("K-IFRS") 1034 Interim Financial Reporting, and for such internal control as management determines is necessary to enable the preparation of the interim consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express a conclusion on these interim consolidated financial statements based on our review.

We conducted our review in accordance with the review standards for interim financial statements in the Republic of Korea. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Korean Auditing Standards and, consequently, does

not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim consolidated financial statements are not prepared, in all material respects, in accordance with K-IFRS 1034

Interim Financial Reporting.

Other Matter

The interim consolidated statement of comprehensive income for the three months and nine months ended September 30, 2021, interim consolidated statement of changes in equity and interim consolidated statement of cash flows for the nine months ended September 30, 2021, prepared in accordance with K-IFRS 1034 and presented for comparative purposes, have been reviewed by EY Hanyoung Co., Ltd. whose review report dated November 15, 2021, expressed, an unqualified review conclusion.

Moreover, the consolidated statement of financial position as of December 31, 2021, and the related consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement

of cash flows for the year then ended, which have been audited by EY Hanyoung Co., Ltd., in accordance with auditing standards generally accepted in the

- 2 -

Republic of Korea (not presented herein), whose report dated March 10, 2022, expressed an unqualified opinion. The accompanying consolidated statement

of financial position as of December 31, 2021, presented for comparative purpose

is not different, in all material respects, from the above audited consolidated

statement of financial position.

November 14, 2022

This review report is effective as of November 14, 2022, the independent auditor's review report date. Accordingly, certain material subsequent events or circumstances may have occurred during the period from the date of the independent auditor's review report to the time this report is used. Such events and circumstances could significantly affect the accompanying interim consolidated financial statements and may result in modifications to this review report.

- 3 -