Fondiaria-SAI SpA (FSA.MI) and its parent company Premafin Finanziaria Holding di Partecipazioni SpA (PF.MI) said late Monday they have restated and approved first-quarter results to take into account the bankruptcy of Sinergia Holding di Partecipazioni SpA and IMCO SpA.

In two separate filings, the companies said the approval of the adjusted earnings results was necessary to carry on with capital increases and their plan to merge with Unipol Gruppo Finanziario SpA (UNI.MI).

Premafin reiterated it will continue with its plan to increase its capital by up to EUR400 million to merge with Unipol. According to Italian news agency ANSA, FonSAI has also approved a EUR1.1 billion capital increase in the pursuit of a complex four-way merger plan with Unipol, Premafin and FonSAI's unit Milano Assicurazioni.

In its filing, FonSAI said its board has also examined a new offer put forward last week by Italian investments funds Palladio Finanziaria SpA and Sator Capital Ltd. and decided to put off a decision on it until its next meeting on Thursday.

Premafin said in its statement it will study the offer by the two funds, but taking into account that such offer remains subject to the failure of the Unipol deal.

In an attempt to frustrate an offer launched by Unipol, the two funds had earlier this year already launched two previous offers on FonSai's holding company Premafin, which have already expired.

Exchange Web Site: www.borsaitaliana.it

-Write to Enza Tedesco at enza.tedesco@dowjones.com

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