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   <link:roleRef xlink:type="simple" xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#id_8" roleURI="https://finecobank.com/xbrl/role/all/ias_1_role-310000"/>
   <link:roleRef xlink:type="simple" xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#id_161" roleURI="https://finecobank.com/xbrl/role/all/ias_1_role-410000"/>
   <link:roleRef xlink:type="simple" xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#id_10" roleURI="https://finecobank.com/xbrl/role/all/ias_1_role-610000"/>
   <link:roleRef xlink:type="simple" xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#id_181" roleURI="https://finecobank.com/xbrl/role/all/ias_7_role-520000"/>
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      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:type="locator"/>
      <link:calculationArc
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                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_InvestmentAccountedForUsingEquityMethod"
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                            order="139.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxAssets" xlink:label="ifrs-full_CurrentTaxAssets" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_CurrentTaxAssets"
                            order="140.0"
                            weight="1.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_DeferredTaxAssets"
                            order="150.0"
                            weight="1.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_CashAndCashEquivalents"
                            order="170.0"
                            weight="1.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherAssets" xlink:label="ifrs-full_OtherAssets" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_OtherAssets"
                            weight="1.0"
                            order="171.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#ext_AttivitàMateriali" xlink:label="ext_AttivitàMateriali" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ext_AttivitàMateriali"
                            weight="1.0"
                            order="172.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss"
                            weight="1.0"
                            order="173.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:label="ifrs-full_FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome"
                            weight="1.0"
                            order="174.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DerivativeFinancialAssetsHeldForHedging" xlink:label="ifrs-full_DerivativeFinancialAssetsHeldForHedging" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_DerivativeFinancialAssetsHeldForHedging"
                            weight="1.0"
                            order="175.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_IntangibleAssetsAndGoodwill"
                            weight="1.0"
                            order="176.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_FinancialAssetsAtAmortisedCost" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ifrs-full_FinancialAssetsAtAmortisedCost"
                            weight="1.0"
                            order="177.0"
                          xlink:type="arc"/>
      <link:loc xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#ext_VariazioniDelFairValueDegliElementiCopertiNelPortafoglioDiCoperturaDelRischioDiTassoDiInteresse" xlink:label="ext_VariazioniDelFairValueDegliElementiCopertiNelPortafoglioDiCoperturaDelRischioDiTassoDiInteresse" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_Assets"
                          xlink:to="ext_VariazioniDelFairValueDegliElementiCopertiNelPortafoglioDiCoperturaDelRischioDiTassoDiInteresse"
                            weight="1.0"
                            order="178.0"
                          xlink:type="arc"/>
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   <link:calculationLink xlink:role="https://finecobank.com/xbrl/role/all/ias_1_role-220000" xlink:type="extended">
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" xlink:type="locator"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_IssuedCapital"
                            weight="1.0"
                            order="1"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SharePremium" xlink:label="ifrs-full_SharePremium" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_SharePremium"
                            weight="1.0"
                            order="2"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TreasuryShares" xlink:label="ifrs-full_TreasuryShares" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_TreasuryShares"
                            weight="-1.0"
                            order="3"
                          xlink:type="arc"/>
      <link:loc xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#ext_AltreRiserve" xlink:label="ext_AltreRiserve" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ext_AltreRiserve"
                            weight="1.0"
                            order="4"
                          xlink:type="arc"/>
      <link:loc xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#ext_RiserveDaValutazione" xlink:label="ext_RiserveDaValutazione" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ext_RiserveDaValutazione"
                            weight="1.0"
                            order="5"
                          xlink:type="arc"/>
      <link:loc xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#ext_StrumentiDiCapitale" xlink:label="ext_StrumentiDiCapitale" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ext_StrumentiDiCapitale"
                            weight="1.0"
                            order="6"
                          xlink:type="arc"/>
      <link:loc xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#ext_UtilePerditaDiEsercizioDiPertinenzaDellaCapogruppo" xlink:label="ext_UtilePerditaDiEsercizioDiPertinenzaDellaCapogruppo" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ext_UtilePerditaDiEsercizioDiPertinenzaDellaCapogruppo"
                            weight="1.0"
                            order="7"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Provisions" xlink:label="ifrs-full_Provisions" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_Provisions"
                            weight="1.0"
                            order="8"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxLiabilities" xlink:label="ifrs-full_CurrentTaxLiabilities" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_CurrentTaxLiabilities"
                            weight="1.0"
                            order="9"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_DeferredTaxLiabilities"
                            weight="1.0"
                            order="10"
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      <link:loc xlink:href="549300L7YCATGO57ZE10-2021-12-31.xsd#ext_TrattamentoDiFineRapportoDelPersonale" xlink:label="ext_TrattamentoDiFineRapportoDelPersonale" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ext_TrattamentoDiFineRapportoDelPersonale"
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                            order="11"
                          xlink:type="arc"/>
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      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading"
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                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DerivativeFinancialLiabilitiesHeldForHedging" xlink:label="ifrs-full_DerivativeFinancialLiabilitiesHeldForHedging" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_DerivativeFinancialLiabilitiesHeldForHedging"
                            weight="1.0"
                            order="13"
                          xlink:type="arc"/>
      <link:loc xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherLiabilities" xlink:label="ifrs-full_OtherLiabilities" xlink:type="locator"/>
      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_OtherLiabilities"
                            weight="1.0"
                            order="14"
                          xlink:type="arc"/>
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      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ifrs-full_FinancialLiabilitiesAtAmortisedCost"
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                          xlink:type="arc"/>
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      <link:calculationArc
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                          xlink:from="ifrs-full_EquityAndLiabilities"
                          xlink:to="ext_PassivitàVariazioniDelFairValueDelleVociCoperteNelPortafoglioCoperturaDelRischioDiTassoDiInteresse"
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                          xlink:type="arc"/>
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   <link:calculationLink xlink:role="https://finecobank.com/xbrl/role/all/ias_1_role-220000" xlink:type="extended">
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      <link:calculationArc
                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_FinancialAssetsAtAmortisedCost"
                          xlink:to="ifrs-full_LoansAndAdvancesToBanks"
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                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_FinancialAssetsAtAmortisedCost"
                          xlink:to="ifrs-full_LoansAndAdvancesToCustomers"
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                            order="2"
                          xlink:type="arc"/>
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   <link:calculationLink xlink:role="https://finecobank.com/xbrl/role/all/ias_1_role-220000" xlink:type="extended">
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                          xlink:from="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss"
                          xlink:to="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading"
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                          xlink:from="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss"
                          xlink:to="ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue"
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                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_FinancialLiabilitiesAtAmortisedCost"
                          xlink:to="ifrs-full_DepositsFromBanks"
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                          xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"
                          xlink:from="ifrs-full_FinancialLiabilitiesAtAmortisedCost"
                          xlink:to="ifrs-full_DepositsFromCustomers"
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