Interim report
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Interim condensed separate financial statements of Alior Bank Spółka Akcyjna for the 9-month period ended 30 September 2026 This version of our report is a translation from the original, which was prepared in Polish language. All possible care has been taken to ensure that the translation is an accurate representation of the original. However, in all matters of interpretation o f information, views or opinions, the original language version of our report takes precedence over this translation.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 66 Table of Contents Interim condensed separate income statement .................................................................................................... 67 Interim condensed separate statement of comprehensive income .............................................................................. 67 Interim condensed separate statement of financial position ..................................................................................... 68 Interim condensed separate statement of changes in equity .................................................................................... 69 Interim condensed separate cash flow statement ................................................................................................. 70 1 Basis of preparation and other information......................................................................................... 70 2 Accounting principles .................................................................................................................. 72 3 Restatement of comparative data and explanation of differences in relation to previously published financial statements ............................................................................................................................... 72 Notes to the interim condensed separate income statement .................................................................................... 73 4 Net interest income ..................................................................................................................... 75 5 Net fee and commission income ...................................................................................................... 75 6 Net expected credit losses ............................................................................................................ 76 7 Cost of legal risk of FX mortgage loans ............................................................................................. 76 8 Income tax ................................................................................................................................ 77 Notes to the interim condensed separate statement of financial position ..................................................................... 77 9 Loans and advances to customers ................................................................................................... 77 10 Investments in subsidiaries ............................................................................................................ 82 11 Amounts due to customers ............................................................................................................ 82 12 Debt securities issued .................................................................................................................. 83 13 Provisions ................................................................................................................................ 84 Other additional information ........................................................................................................................... 84 14 Off-balance sheet items ............................................................................................................... 84 15 Fair value ................................................................................................................................. 87 16 Transactions with subsidiaries ........................................................................................................ 90 17 Transactions with the State Treasury and related entities....................................................................... 91 18 Transactions with senior executives ................................................................................................. 93 19 Legal claims .............................................................................................................................. 94 20 Contingent liability...................................................................................................................... 97 Other …………………………………………………………………………………………………………………………………………………………………….97 21 Events significant to the business operations of the Bank ....................................................................... 97 22 Significant events after the end of the reporting period .......................................................................... 98
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 67 Interim condensed separate income statement note 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Interest income calculated using the effective interest method 1 593 046 4 568 660 1 691 834 5 119 964 Income of a similar nature 50 736 153 207 27 288 72 273 Interest expense -361 347 -1 122 123 -447 566 -1 396 544 Net interest income 4 1 282 435 3 599 744 1 271 556 3 795 693 Fee and commission income 281 607 818 999 272 825 783 423 Fee and commission expense -79 182 -237 062 -77 193 -229 027 Net fee and commission income 5 202 425 581 937 195 632 554 396 Dividend income 12 67 848 25 39 984 The result on financial assets measured at fair value through profit or loss and FX result 21 466 63 875 21 965 37 030 The result on derecognition of financial instruments not measured at fair value through profit or loss 12 833 25 524 2 547 5 628 measured at fair value through other comprehensive income 12 769 23 654 2 546 5 624 measured at amortized cost 64 1 870 1 4 Other operating income 23 079 68 156 17 756 55 794 Other operating expenses -101 107 -217 215 -44 409 -129 696 General administrative expenses -542 037 -1 656 270 -533 531 -1 634 222 Net expected credit losses 6 -56 443 -261 567 -107 257 -224 140 The result on impairment of non-financial assets -589 -1 421 -558 -1 319 Cost of legal risk of FX mortgage loans 7 -54 139 -103 471 -41 404 -100 973 Banking tax -75 666 -221 546 -73 994 -213 567 Gross profit 712 269 1 945 594 708 328 2 184 608 Income tax 8 -263 540 -719 870 -159 660 -503 567 Net profit 448 729 1 225 724 548 668 1 681 041 Weighted average number of ordinary shares 130 553 991 130 553 991 130 553 991 130 553 991 Basic/diluted earnings per ordinary share (in PLN) 3.44 9.39 4.20 12.88 Interim condensed separate statement of comprehensive income 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Net profit 448 729 1 225 724 548 668 1 681 041 Other comprehensive net income, that may be reclassified to the income statement once the relevant conditions have been met -334 095 -409 673 102 804 442 160 Exchange rate differences from the conversion of entities operating abroad 0 0 0 -256 Results of the measurement of financial assets (net) -253 903 -305 204 49 285 158 716 Gain/loss from fair value measurement -244 964 -288 646 51 347 163 271 Gain/loss reclassified to profit or loss after derecognition -8 939 -16 558 -2 062 -4 555 Results on the measurement of hedging instruments (net) -80 192 -104 469 53 519 283 700 Gain/loss from fair value measurement of financial instruments hedging cash flows in the part constituting an effective hedge -66 736 -93 433 9 893 106 780 Gain/loss on financial instruments hedging cash flows reclassified to profit or loss -13 456 -11 036 43 626 176 920 Net other comprehensive income that will not be reclassified to the income statement -6 587 -3 877 5 474 32 096 Total comprehensive income, net 108 047 812 174 656 946 2 155 297 The notes presented on pages 71-98 constitute an integral part of these interim condensed separate financial statements
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 68 Interim condensed separate statement of financial position ASSETS Note number 30.09.2026 31.12.2025 Cash and cash equivalents 3 870 724 4 056 501 Amounts due from banks 2 030 850 2 203 109 Securities and derivatives 29 285 077 26 492 443 measured at fair value through other comprehensive income 23 621 615 22 540 515 measured at fair value through profit or loss 403 222 356 192 measured at amortized cost 5 260 240 3 595 736 Derivative hedging instruments 343 362 659 589 Loans and advances to customers 9 69 737 388 65 555 035 Assets pledged as collateral 202 158 0 Property, plant and equipment 688 632 778 392 Intangible assets 565 840 523 855 Investments in subsidiaries 10 222 452 222 252 Assets held for sale 58 165 0 Income tax asset 544 344 463 980 deferred income tax asset 544 344 463 980 Other assets 610 299 687 950 TOTAL ASSETS 108 159 291 101 643 106 LIABILITIES AND EQUITY Note number 30.09.2026 31.12.2025 Amounts due to banks 342 464 589 204 Amounts due to customers 11 89 558 711 82 666 358 Financial liabilities held for trading 366 428 327 124 Derivative hedging instruments 338 615 69 034 Change in fair value measurement of hedged items in hedged portfolio against interest rate risk -390 670 202 118 Provisions 13 510 379 402 624 Other liabilities 2 044 930 1 962 395 Income tax liabilities 97 274 214 437 current income tax liabilities 97 274 214 437 Debt securities issued 12 2 756 891 2 321 870 Total liabilities 95 625 022 88 755 164 Share capital 1 305 540 1 305 540 Supplementary capital 9 834 515 8 648 809 Revaluation reserve -5 957 407 593 Other reserves 174 447 174 447 Net profit of current period 1 225 724 2 351 553 Equity 12 534 269 12 887 942 TOTAL LIABILITIES AND EQUITY 108 159 291 101 643 106 The notes presented on pages 71-98 constitute an integral part of these interim condensed separate financial statement
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 69 Interim condensed separate statement of changes in equity 01.01.2026 – 30.09.2026 Share capital Supplementary capital Other reserves Revaluation reserve Retained earnings Total equity Aa at 1 January 2026 1 305 540 8 648 809 174 447 407 593 2 351 553 12 887 942 Dividend paid 0 0 0 0 -1 165 847 -1 165 847 Transfer of last year's profit 0 1 185 706 0 0 -1 185 706 0 Comprehensive income incl. 0 0 0 -413 550 1 225 724 812 174 net profit 0 0 0 0 1 225 724 1 225 724 other comprehensive income 0 0 0 -413 550 0 -413 550 As at 30 September 2026 1 305 540 9 834 515 174 447 -5 957 1 225 724 12 534 269 01.01.2025 - 31.12.2025 Share capital Supplementary capital Other reserves Revaluation reserve Exchange differences on revaluation of foreign units Retained earnings Total equity As at 1 January 2025 1 305 540 7 431 101 174 447 -197 210 256 2 417 499 11 131 633 Dividend paid 0 0 0 0 0 -1 199 791 -1 199 791 Transfer of last year's profit 0 1 217 708 0 0 0 -1 217 708 0 Comprehensive income incl. 0 0 0 604 803 -256 2 351 553 2 956 100 net profit 0 0 0 0 0 2 351 553 2 351 553 other comprehensive income 0 0 0 604 803 -256 0 604 547 As at 31 December 2025 1 305 540 8 648 809 174 447 407 593 0 2 351 553 12 887 942 01.01.2025 - 30.09.2025 Share capital Supplementary capital Other reserves Revaluation reserve Exchange differences on revaluation of foreign units Retained earnings Total equity Aa at 1 January 2025 1 305 540 7 431 101 174 447 -197 210 256 2 417 499 11 131 633 Dividend paid 0 0 0 0 0 -1 199 791 -1 199 791 Transfer of last year's profit 0 1 217 708 0 0 0 -1 217 708 0 Comprehensive income incl. 0 0 0 474 512 -256 1 681 041 2 155 297 net profit 0 0 0 0 0 1 681 041 1 681 041 other comprehensive income 0 0 0 474 512 -256 0 474 256 As at 30 September 2025 1 305 540 8 648 809 174 447 277 302 0 1 681 041 12 087 139 The notes presented on pages 71-98 constitute an integral part of these interim condensed separate financial statements
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 70 Interim condensed separate cash flow statement 01.01.2026- 30.09.2026 01.01.2025- 30.09.2025* Operating activities Profit before tax for the year 1 945 594 2 184 608 Adjustments: Unrealized foreign exchange gains/losses 0 -256 Amortization/depreciation of property, plant and equipment and intangible assets 186 803 180 176 Change in property, plant and equipment and intangible assets impairment write -down 1 421 1 319 Net interest income -3 599 744 -3 795 693 Change in loans and receivables -3 937 275 -2 582 222 Change in financial assets measured at fair value through other comprehensive income -1 506 430 -670 285 Change in financial assets measured at fair value through profit or loss -47 030 -26 850 Change in assets pledged as collateral -202 158 -316 Change in assets held for sale -58 165 0 Change in other assets 77 651 82 639 Change in deposits 6 904 911 3 628 617 Change in own issue 12 983 -254 723 Change in financial liabilities 39 304 4 551 Change in hedging derivative -32 902 9 303 Change in other liabilities -135 803 469 298 Change in provisions 107 755 54 525 Short-term lease contracts 913 837 Interest income received 4 467 788 5 064 571 Interest expenses paid -1 088 669 -1 347 274 Income tax paid -785 177 -518 323 Net cash flow from operating activities 2 351 770 2 484 501 Investing activities Outflows: -2 165 091 -130 762 Purchase of property, plant and equipment -57 819 -46 608 Purchase of intangible assets -85 840 -71 078 Purchase of investments in subsidiaries -200 0 Acquisition of assets measured at amortized cost -2 021 232 -13 076 Inflows: 571 634 249 628 Disposal of property, plant and equipment 7 537 11 363 Redemption of assets measured at amortized cost 496 249 198 281 Dividends received 67 848 39 984 Net cash flow from investing activities -1 593 457 118 866 Financing activities Outflows: -1 744 090 -1 735 793 Principle payments - subordinated and long-term liabilities -450 000 -400 000 Interest payments – subordinated and long-term liabilities -69 430 -71 368 Principle payments - lease liabilities -51 182 -59 078 Interest payments - lease liabilities -7 631 -5 556 Dividend paid -1 165 847 -1 199 791 Inflows: 800 000 400 000 Issue of debt securities - long-term liabilities 800 000 400 000 Net cash flow from financing activities -944 090 -1 335 793 Total net cash flow -185 777 1 267 574 incl. exchange gains/(losses) 26 525 -25 256 Balance sheet change in cash and cash equivalents -185 777 1 267 574 Cash and cash equivalents, opening balance 4 056 501 2 111 054 Cash and cash equivalents, closing balance 3 870 724 3 378 628 *Restated – note 3 The notes presented on pages 71-98 constitute an integral part of these interim condensed separate financial statement 1 Basis of preparation and other information
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 71 Statement of compliance These interim condensed separate financial statements of Alior Bank Spółka Akcyjna for the 9-month period ended 3 0 September 2026 have been prepared in accordance with the International Accounting Standard 34 “Interim Financial Reporting” as adopted by the European Union and in accordance with the requirements set out in the Regulation of the Minister of Finance o n 6 June 2025 on current and periodic information provided by issuers of securities and the conditions for recognizing as equivalent information required by the law of a non-member state. The interim condensed separate financial statements do not include all information and disclosures required in the annual financial statements and should therefore be read in conjunction with the financial statements of Alior Bank S.A. prepared for the period from 1 January 2025 to 31 December 2025. The interim condensed separate income statement, interim condensed separate statement of comprehensive income, interim condensed separate statement of changes in equity and interim condensed separate statement of cash flows for the financial period from 1 January 2026 to 30 September 2026 and interim condensed separate statement of financial position as at 30 September 2026 including the comparatives, have been prepared in accordance with the same accounting policies as those applied in the preparation of the last annual financial statements, except for the changes in the standards that entered into force on 1 January 2026 and the changes in hedge accounting described in note 3. Changes to standards and interpretations that entered into force on or after 1 January 2026 had no material impact on the Bank's financial statements Scope and reporting currency The interim condensed separate financial statements of Alior Bank SA comprise the data concerning the Bank. The interim condensed separate financial statements have been prepared in Polish zlotys. Unless otherwise stated, amounts are presented in thousands of zlotys. Going concern The interim condensed separate financial statements of Alior Bank SA for the period from 1 January 2026 to 30 September 2026 have been prepared on a going concern basis on the assumption that the Bank will continue its business operations substantially unchanged in scope for a period of at least 12 months from the date of preparation. Parent Entity In accordance with IFRS 10 "Consolidated Financial Statements", the parent entity of Alior Bank SA is Powszechny Zakład Ubezpieczeń SA, of which the State Treasury is a 34.2% shareholder. Related entities include: PZU SA and entities related to it and enti ties related to members of the Bank's Management Board and Supervisory Board. Via PZU SA, the Bank is indirectly controlled by the State Treasury.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 72 2 Accounting principles 2.1 Significant accounting policies The accounting principles are presented in detail in the annual financial statements of Alior Bank SA ended 31 December 2025, published on 24 February 2026 and available on the Alior Bank website. 2.2 Changes in accounting standards Changes in accounting principles effective from 1 January 202 6 and standards and interpretations that have been issued but are not yet in force because they have not been approved by the European Union are presented in the interim condensed consolidated financial statements in note 2.2.3. 2.3 Significant estimates Significant estimates, including: recognition of income from bancassurance, impairment of loans and advances, expected credit losses, impairment of fixed assets, provision for legal risk related to the FX portfolio, updated estimates of expected cash flows for the consumer loan portfolio regarding the exclusion of interest on credit-based costs, principles of fair value measurement which affect the values of assets and liabilities reported in this and the next reporting period are presented in detail in the interim condensed consolidated financial statements in note 2.2.1. These estimates have not changed in relation to the previous reporting period. 3 Restatement of comparative data and explanation of differences in relation to previously published financial statements Compared to the financial statements prepared as at 30 September 2025, the Bank made the following presentation changes: • in the Statement of cash flows, transferring the item: Dividend payment from operating activities to financing activities and dividend received from operating activities to investing activities. This change is consistent with and dictated by the new requirements of IFRS 18: "Presentation and Disclosure in Financial Statements", which will become effective on 1 January 2027 Published 01.01.2025-30.09.2025 change Restated 01.01.2025-30.09.2025 Dividend to be received -39 984 39 984 0 Change in other liabilities -650 525 1 119 823 469 298 Net cash flow from operating activities 1 324 694 1 159 807 2 484 501 Dividend payment 0 -1 199 791 -1 199 791 Net cash flow from financing activities -136 002 -1 199 791 -1 335 793 Dividend received 0 39 984 39 984 Net cash flow from investing activities 78 882 39 984 118 866 • in the Statement of comprehensive income, the Bank presented separately an item that will not be reclassified to profit or loss Published 01.01.2025-30.09.2025 Change Restated 01.01.2025-30.09.2025 Other comprehensive net income, that may be reclassified to the income statement once the relevant conditions have been met 474 256 -32 096 442 160 Results of the measurement of financial assets (net) 190 812 -32 096 158 716
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 73 Published 01.01.2025-30.09.2025 Change Restated 01.01.2025-30.09.2025 Gain/loss from fair value measurement 195 367 -32 096 163 271 Net other comprehensive income that will not be reclassified the income statement 0 32 096 32 096 Total comprehensive income, net 2 155 297 0 2 155 297 Change in accounting principles regarding hedge accounting Until 31 March 2026, the Bank used the option of applying the hedge accounting requirements of IAS 39 "Financial Instruments: Recognition and Measurement" instead of the requirements set out in IFRS 9 "Financial Instruments." As of April 1, 2026, the accounting p olicies in this area were changed to comply with IFRS 9 and were implemented prospectively, excluding relationships hedging the fair value of a portfolio of financial assets or liabilities against interest rate risk, for which the Bank, in accordance with the option provided in IFRS 9, continues to apply the requirements of IAS 39. Hedging relationships to which the Bank applies IFRS 9 qualify for hedge accounting when all of the following criteria are met: • the hedging relationship consists exclusively of hedging instruments and hedged items permitted under IFRS 9, • as of the date of designation of the hedging relationship, formal documentation of the hedging relationship was prepared, specifying the purpose and strategy of the hedging instrument and hedged item, the nature of the hedged risk, and the method for assessing the effectiveness of the hedge, • the adopted assessment method is applied consistently throughout the duration of the hedging relationship, • the hedging relationship meets all of the following requirements for an effective hedge: • there is an economic relationship between the hedged item and the hedging instrument, meaning that the value of the hedging instrument and the hedged item generally changes inversely due to the same risk, which is the hedged risk. • the impact of credit risk does not dominate the changes in the value of both the hedging instrument and the hedged item resulting from the existence of the economic relationship. • the hedge ratio reflects the proportions resulting from the actual risk management strategy and the amounts of the hedged item and the hedging instrument used for hedging purposes. If circumstances arise that result in an imbalance between the hedged item and the hedging instrument, the Bank adjusts the hedge ratio accordingly (rebalancing). The Bank conducted an in-depth analysis of all hedging relationships to determine whether they meet the qualifying criteria for hedge accounting specified in IFRS 9. This included, in particular, an analysis of the risk characteristics of the hedged items and hedging instruments, and an analysis of the interest rate curves that influence the valuation of the hedged item and the hedging instrument. This analysis confirmed that all hedging relationships within the cash flow hedge (CFH) and micro fair value he dge (FVH) meet the qualifying criteria for hedge accounting specified in IFRS 9. Hedging relationships that were eligible for hedge accounting under IAS 39 and that also qualify for hedge accounting in accordance with the criteria specified in IFRS 9 (para graph 6.4.1) were considered continuing hedging relationships. This change has no impact on the Bank's financial result.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 74 Fair Value Hedge Accounting Starting 1 April 2026, the Bank will continue to apply fair value hedge accounting in accordance with IFRS 9 accounting principles to its previously existing hedging relationships: "FVH IRS bonds." Under this relationship, the Bank hedges the risk of changes in the fair value of purchased fixed-rate debt securities, classified as measured at fair value through other comprehensive income resulting from changes in the interest rate swap curve. As part of this strategy, the Bank establishes hedging relationships in which the hedged item is fixed-coupon debt securities denominated in a given currency, and the hedging instrument is interest rate swaps (IRS) in the same currency. Under this strategy, the Bank hedges the risk arising from changes in the interest rate swap curve (risk of volatili ty of market interest rate swaps) excluding other effects that affect valuation (including asset swap spread). The Bank continues to apply hedge accounting principles consistent with IAS 39 for relationships hedging the fair value of financial liabilities against interest rate risk: "FVH IRS deposits," in which the Bank hedges changes in the fair value of deposits (current accounts, savings accounts without an explicitly specified repricing date) against risks arising from changes in the interest rate curve (risk of volatility of market interest rates) excluding other effects that affect valuation (including asset swap spre ad). As part of this strategy, the Bank establishes hedging relationships in which the hedged item is a specified amount of deposits with a hedging horizon defined in the hedging agreement, and the hedging instrument is a float- to-fixed IRS/OIS transaction . The deposit layer is defined using a replication profile of the interest rate repricing date, determined in accordance with the methodology used to improve the measurement of interest rate risk in the banking book. The fair value of modeled deposits is s ubject to changes due to changes in the market forward interest rate curve. Cash Flow Hedge Accounting Starting 1 April 2026, the Bank will continue to apply cash flow hedge accounting in accordance with IFRS 9 accounting principles to its previously existing hedging relationships: "CFH IRS Loans," where the hedging strategy aims to hedge interest rate risk arising from the volatility of cash flows from variable - rate assets using IRS transactions. In the established hedging relationships, the hedged items are cash flows from a portfolio of variable-rate loans, advances, and bonds, while the hedging instruments are IRS and FRA transactions, under which the Bank receives fixed -rate interest and pays variable -rate interest. The hedged items are measured at amortized cost (for the loan portfolio) and at fair value through other comprehensive income (for the bond portfolio), while the hedging instruments are measured at fair value. The effective portion of changes in the fair value of hedging instruments is recognised in other comprehensive income, and as interest accrues on the hedged item, an appropriate portion of this valuation is transferred from other comprehensive income to the statement of profit or loss.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 75 Notes to the interim condensed separate income statement 4 Net interest income 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Interest income calculated using the effective interest method 1 593 046 4 568 660 1 691 834 5 119 964 term deposits 0 232 1 606 5 578 loans and advances measured at amortized cost * 1 176 326 3 368 422 1 294 306 3 923 467 securities measured at amortized cost 54 289 163 222 23 667 72 175 securities measured at fair value through other comprehensive income 253 405 762 315 294 990 851 360 receivables acquired 7 978 22 755 8 964 27 569 repo transactions in securities 66 804 149 481 27 912 100 625 current accounts 29 587 90 473 36 807 125 972 overnight deposits 566 1 614 990 3 094 other 4 091 10 146 2 592 10 124 Income of a similar nature 50 736 153 207 27 288 72 273 derivatives instruments 50 736 153 207 27 288 72 273 Interest expense -361 347 -1 122 123 -447 566 -1 396 544 term deposits -154 366 -475 010 -199 640 -584 478 own issue -37 990 -106 289 -33 466 -108 633 repo transactions in securities -25 246 -77 544 -26 347 -78 014 cash deposits -4 352 -14 764 -4 663 -12 196 leasing -2 552 -7 631 -1 720 -5 556 other -16 -43 -40 -391 current deposits -116 625 -329 210 -96 770 -301 853 derivatives -20 200 -111 632 -84 920 -305 423 Net interest income 1 282 435 3 599 744 1 271 556 3 795 693 *Including an update of the estimates of expected cash flows of the consumer loan portfolio, excluding interest on credited c osts in the amount of PLN 153.2 million. 5 Net fee and commission income 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Fee and commission income 281 607 818 999 272 825 783 423 payment and credit cards service 44 096 126 836 41 403 121 537 transaction margin on currency exchange transactions 82 394 234 878 84 372 235 654 maintaining bank accounts 31 216 89 136 28 089 80 824 brokerage commissions 27 864 80 022 17 362 52 228 revenue from bancassurance activity 9 989 29 646 10 795 25 601 loans and advances 33 581 101 128 35 827 106 229 transfers 17 468 49 862 16 627 47 544 cash operations 8 630 24 640 8 792 25 146 guarantees, letters of credit, collection, commitments 5 112 14 218 5 813 13 601 receivables acquired 1 260 3 690 1 059 3 162 for custody services 887 4 501 2 525 8 363 repayment of seizure 2 411 7 542 2 619 7 771 other commissions 16 699 52 900 17 542 55 763 Fee and commission expenses -79 182 -237 062 -77 193 -229 027
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 76 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 costs of card and ATM transactions, including costs of cards issued -24 679 -71 416 -20 147 -62 556 commissions paid to agents -13 055 -39 214 -13 327 -37 736 insurance of bank products -1 983 -6 370 -5 269 -15 963 costs of awards for customers -8 330 -24 657 -8 963 -25 954 commissions for access to ATMs -9 084 -24 106 -7 367 -21 145 commissions paid under contracts for performing specific operations -5 795 -22 307 -6 480 -19 617 brokerage commissions -1 623 -4 893 -1 253 -4 143 for custody services -410 -2 237 -1 242 -3 547 transfers -7 569 -23 071 -6 319 -19 849 other commissions -6 654 -18 791 -6 826 -18 517 Net fee and commission income 202 425 581 937 195 632 554 396 6 Net expected credit losses 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Expected credit losses Stage 3 -85 182 -337 223 -202 667 -411 185 retail customers -84 192 -193 617 -72 816 -212 720 corporate customers -990 -143 606 -129 851 -198 465 Expected credit losses Stage 1 and 2(ECL) 4 565 -15 784 67 642 70 556 Stage 2 19 161 -4 697 63 648 49 238 retail customers -2 587 -7 438 -1 807 -5 795 corporate customers 21 748 2 741 65 455 55 033 Stage 1 -14 596 -11 087 3 994 21 318 retail customers -3 845 -5 465 1 440 6 984 corporate customers -10 751 -5 622 2 554 14 334 POCI -13 754 -80 549 -6 588 -52 485 Recoveries 37 722 171 028 24 888 163 324 Securities -530 -2 696 -933 -1 944 Off-balance provisions 736 3 657 10 401 7 594 Net expected credit losses -56 443 -261 567 -107 257 -224 140 Expected credit losses for the first three quarters of 2026 are higher than those for the corresponding period in 2025. The primary reason is the recognition of losses for c ustomers in the renewable energy sector (reflected in both Stage 3 and Stage 2 impairment allowances within the corporate customers); in 2025, the recognition of actual defaults for major ("TOP") customers had been preceded by the recognition of expected credit loss in the prior year. 7 Cost of legal risk of FX mortgage loans 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Loans and advances to customers - adjustment decreasing the gross carrying amount of loans -39 615 -65 143 -26 127 -65 993 Provisions -16 215 -43 864 -15 814 -37 194 Other 1 691 5 536 537 2 214
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 77 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Cost of legal risk of FX mortgage loans -54 139 -103 471 -41 404 -100 973 8 Income tax In accordance with IAS 34, the Bank took into account the principle of recognizing income tax charges on the financial result based on the management's best possible estimate of the weighted average annual income tax rate that the Bank expects in 202 6. The projected annual effective tax rate is approximately 37%. On 1 January 2026, the Act of 6 November 2025, amending the Corporate Income Tax Act and the Act on Tax on Certain Financial Institutions (Journal of Laws of 2025, item 1658), entered into force, which changes the corporate income tax rate for banks. The Act increases the corporate incom e tax rate for banks (excluding taxpayers who are cooperative banks) in 2026 from the current 19% to 30%. 8.1 Tax charge disclosed in the profit and loss account 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Current tax 302 915 668 032 194 700 469 624 Deferred income tax -39 375 51 838 -35 040 33 943 Income tax 263 540 719 870 159 660 503 567 8.2 Effective tax rate calculation 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Gross profit 712 269 1 945 594 708 328 2 184 608 Income tax at 30%/19% 213 680 583 678 134 583 415 076 Non-tax-deductible expenses (tax effect) 44 714 163 797 39 890 111 797 Allowances for expected credit losses, written- off receivables -7 166 -6 081 13 882 27 138 Prudential fee to BGF 0 26 039 2 066 18 337 Tax on Certain Financial Institutions 22 700 66 464 14 059 40 578 Cost of legal risk of FX mortgage loans 16 241 31 041 7 867 19 185 Other 12 939 46 334 2 016 6 559 Non-taxable income (tax effect) -1 062 -28 307 -68 -8 507 Other 6 208 702 -14 745 -14 799 Income tax recognized in the income statement 263 540 719 870 159 660 503 567 Effective tax rate 37.00% 37.00% 22.54% 23.05% Notes to the interim condensed separate statement of financial position 9 Loans and advances to customers
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 78 The accounting principles are presented in the interim condensed consolidated financial statements in note 19. Loans and advances granted to customers 30.09.2026 31.12.2025 Retail segment 46 069 508 43 866 251 Consumer loans 20 000 052 20 862 061 Mortgage loans 26 069 456 23 004 190 Corporate segment 26 191 686 24 312 416 Gross carrying amount 72 261 194 68 178 667 Expected credit losses -2 523 806 -2 623 632 Carrying amount 69 737 388 65 555 035 Loans and advances granted to customers 30.09.2026 Stage 1 Stage 2 Stage 3 POCI Total Retail segment 41 530 702 3 534 923 986 253 17 630 46 069 508 Consumer loans 17 115 478 2 116 334 755 653 12 587 20 000 052 Mortgage loans 24 415 224 1 418 589 230 600 5 043 26 069 456 Corporate segment 19 999 128 3 944 154 1 915 281 333 123 26 191 686 Gross carrying amount 61 529 830 7 479 077 2 901 534 350 753 72 261 194 Expected credit losses -316 678 -542 258 -1 641 410 -23 460 -2 523 806 Carrying amount 61 213 152 6 936 819 1 260 124 327 293 69 737 388 Loans and advances granted to customers 31.12.2025 Stage 1 Stage 2 Stage 3 POCI Total Retail segment 39 428 926 3 423 401 1 001 015 12 909 43 866 251 Consumer loans 17 938 288 2 116 225 796 694 10 854 20 862 061 Mortgage loans 21 490 638 1 307 176 204 321 2 055 23 004 190 Corporate segment 17 616 232 4 177 476 2 260 944 257 764 24 312 416 Gross carrying amount 57 045 158 7 600 877 3 261 959 270 673 68 178 667 Expected credit losses -305 166 -536 752 -1 766 367 -15 347 -2 623 632 Carrying amount 56 739 992 7 064 125 1 495 592 255 326 65 555 035 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Retail segment Consumer loans Gross carrying amount As at 01.01.2026 17 938 288 2 116 225 796 694 10 854 20 862 061 New / purchased / granted financial assets 7 908 713 0 0 6 069 7 914 782 Changes due to the sale or expiry of the instrument -4 987 049 -229 317 -190 380 -799 -5 407 545 Transfer to Stage 1 254 437 -247 991 -6 446 0 0 Transfer to Stage 2 -885 649 933 174 -47 525 0 0 Transfer to Stage 3 -185 902 -190 409 376 311 0 0 Valuation changes including partial repayments -2 928 132 -264 809 -15 473 -2 956 -3 211 370 Assets written off the balance sheet 0 0 -157 566 -586 -158 152 Other changes, including exchange differences 772 -539 38 5 276
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 79 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total As at 30.09.2026 17 115 478 2 116 334 755 653 12 587 20 000 052 Expected credit losses As at 01.01.2026 216 508 261 891 528 519 -4 337 1 002 581 New / purchased / granted financial assets 97 869 10 564 108 433 Changes due to the sale or expiry of the instrument -57 392 -32 244 -109 677 -2 190 -201 503 Transfer to Stage 1 43 458 -41 013 -2 445 0 0 Transfer to Stage 2 -33 943 53 645 -19 702 0 0 Transfer to Stage 3 -17 312 -37 635 54 947 0 0 Change in the estimate of expected credit losses* -26 880 65 759 261 835 7 899 308 613 Net expected credit losses in the income statement 5 800 8 512 184 958 16 273 215 543 Assets written off the balance sheet 0 0 -157 556 -586 -158 142 Fair value evaluation at the moment of initial recognition 0 0 0 -15 726 -15 726 Other changes, including exchange differences -7 18 -45 729 -251 -45 969 As at 30.09.2026 222 301 270 421 510 192 -4 627 998 287 Carrying amount as at 30.09.2026 16 893 177 1 845 913 245 461 17 214 19 001 765 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Retail segment Consumer loans Gross carrying amount As at 01.01.2025 17 943 094 1 663 438 920 082 18 709 20 545 323 New / purchased / granted financial assets 8 062 799 0 0 1 570 8 064 369 Changes due to the sale or expiry of the instrument -4 304 346 -150 348 -139 453 -2 373 -4 596 520 Transfer to Stage 1 210 143 -201 132 -9 011 0 0 Transfer to Stage 2 -616 048 669 983 -53 935 0 0 Transfer to Stage 3 -206 642 -188 977 395 619 0 0 Valuation changes including partial repayments -2 915 696 -160 414 -39 188 -3 078 -3 118 376 Assets written off the balance sheet 0 0 -129 677 -1 328 -131 005 Other changes, including exchange differences -193 88 -267 2 -370 As at 30.09.2025 18 173 111 1 632 638 944 170 13 502 20 763 421 Expected credit losses As at 01.01.2025 271 944 232 658 596 776 -543 1 100 835 New / purchased / granted financial assets 115 231 0 0 3 698 118 929 Changes due to the sale or expiry of the instrument -61 214 -18 551 -94 698 -2 414 -176 877 Transfer to Stage 1 41 539 -37 417 -4 122 0 0 Transfer to Stage 2 -33 512 58 387 -24 875 0 0 Transfer to Stage 3 -22 750 -40 027 62 777 0 0 Change in the estimate of expected credit losses* -43 982 23 479 259 736 3 751 242 984 Net expected credit losses in the income statement -4 688 -14 129 198 818 5 035 185 036 Assets written off the balance sheet 0 0 -129 677 -1 328 -131 005 Fair value evaluation at the moment of initial recognition 0 0 0 -4 336 -4 336 Other changes, including exchange differences -1 -7 -41 730 -1 896 -43 634 As at 30.09.2025 267 255 218 522 624 187 -3 068 1 106 896 Carrying amount as at 30.09.2025 17 905 856 1 414 116 319 983 16 570 19 656 525
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 80 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Retail segment Mortgage loans Gross carrying amount As at 01.01.2026 21 490 638 1 307 176 204 321 2 055 23 004 190 New / purchased / granted financial assets 4 921 563 0 0 3 455 4 925 018 Changes due to the sale or expiry of the instrument -1 483 241 -61 818 -19 430 -1 -1 564 490 Transfer to Stage 1 161 360 -158 719 -2 641 0 0 Transfer to Stage 2 -395 623 414 358 -18 735 0 0 Transfer to Stage 3 -32 483 -45 067 77 550 0 0 Valuation changes including partial repayments -361 415 -42 684 -3 331 -170 -407 600 Assets written off the balance sheet 0 0 -8 081 -309 -8 390 Other changes, including exchange differences 114 425 5 343 947 13 120 728 As at 30.09.2026 24 415 224 1 418 589 230 600 5 043 26 069 456 Expected credit losses As at 01.01.2026 11 507 62 654 70 748 -257 144 652 New / purchased / granted financial assets 2 331 0 0 2 225 4 556 Changes due to the sale or expiry of the instrument -1 004 -2 826 -12 493 15 -16 308 Transfer to Stage 1 6 610 -6 003 -607 0 0 Transfer to Stage 2 -1 524 5 578 -4 054 0 0 Transfer to Stage 3 -560 -3 509 4 069 0 0 Change in the estimate of expected credit losses* -6 188 5 686 21 744 429 21 671 Net expected credit losses in the income statement -335 -1 074 8 659 2 669 9 919 Assets written off the balance sheet 0 0 -8 081 -309 -8 390 Fair value evaluation at the moment of initial recognition 0 0 0 -2 190 -2 190 Other changes, including exchange differences 73 227 5 238 -351 5 187 As at 30.09.2026 11 245 61 807 76 564 -438 149 178 Carrying amount as at 30.09.2026 24 403 979 1 356 782 154 036 5 481 25 920 278 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Retail segment Mortgage loans Gross carrying amount As at 01.01.2025 19 293 245 986 039 255 591 3 689 20 538 564 New / purchased / granted financial assets 3 082 243 0 0 345 3 082 588 Changes due to the sale or expiry of the instrument -784 615 -46 807 -45 084 -1 840 -878 346 Transfer to Stage 1 153 572 -148 015 -5 557 0 0 Transfer to Stage 2 -331 402 343 553 -12 151 0 0 Transfer to Stage 3 -40 395 -36 185 76 580 0 0 Valuation changes including partial repayments -346 832 -27 729 -1 066 -147 -375 774 Assets written off the balance sheet 0 0 -28 415 -59 -28 474 Other changes, including exchange differences -21 773 -635 -188 -11 -22 607 As at 30.09.2025 21 004 043 1 070 221 239 710 1 977 22 315 951 Expected credit losses As at 01.01.2025 20 399 45 113 111 019 92 176 623 New / purchased / granted financial assets 1 797 0 0 175 1 972 Changes due to the sale or expiry of the instrument -1 199 -2 777 -34 008 -2 095 -40 079
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 81 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Transfer to Stage 1 7 244 -5 912 -1 332 0 0 Transfer to Stage 2 -3 090 6 234 -3 144 0 0 Transfer to Stage 3 -877 -3 501 4 378 0 0 Change in the estimate of expected credit losses* -6 171 25 879 48 008 1 831 69 547 Net expected credit losses in the income statement -2 296 19 923 13 902 -89 31 440 Assets written off the balance sheet 0 0 -28 415 -59 -28 474 Fair value evaluation at the moment of initial recognition 0 0 0 -160 -160 Other changes, including exchange differences -33 -49 -7 013 17 -7 078 As at 30.09.2025 18 070 64 987 89 493 -199 172 351 Carrying amount as at 30.09.2025 20 985 973 1 005 234 150 217 2 176 22 143 600 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Corporate segment Gross carrying amount As at 01.01.2026 17 616 232 4 177 476 2 260 944 257 764 24 312 416 New / purchased / granted financial assets 6 846 479 0 0 116 486 6 962 965 Changes due to the sale or expiry of the instrument -2 196 992 -534 186 -311 828 -9 201 -3 052 207 Transfer to Stage 1 485 988 -482 032 -3 956 0 0 Transfer to Stage 2 -1 283 129 1 296 416 -13 287 0 0 Transfer to Stage 3 -231 478 -200 715 432 193 0 0 Valuation changes including partial repayments -1 355 781 -325 401 -110 340 -34 853 -1 826 375 Assets written off the balance sheet 0 0 -347 986 -818 -348 804 Other changes, including exchange differences 117 809 12 596 9 541 3 745 143 691 As at 30.09.2026 19 999 128 3 944 154 1 915 281 333 123 26 191 686 Expected credit losses As at 01.01.2026 77 151 212 207 1 167 100 19 941 1 476 399 New / purchased / granted financial assets 94 324 44 966 139 290 Changes due to the sale or expiry of the instrument -10 155 -37 756 -131 110 -2 249 -181 270 Transfer to Stage 1 13 045 -11 825 -1 220 0 0 Transfer to Stage 2 -62 417 66 064 -3 647 0 0 Transfer to Stage 3 -18 270 -26 322 44 592 0 0 Change in the estimate of expected credit losses* -10 905 7 098 234 991 18 890 250 074 Net expected credit losses in the income statement 5 622 -2 741 143 606 61 607 208 094 Assets written off the balance sheet 0 0 -347 986 -818 -348 804 Fair value evaluation at the moment of initial recognition 0 0 -44 012 -44 012 Other changes, including exchange differences 359 564 91 934 -8 193 84 664 As at 30.09.2026 83 132 210 030 1 054 654 28 525 1 376 341 Carrying amount as at 30.09.2026 19 915 996 3 734 124 860 627 304 598 24 815 345 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Corporate segment Gross carrying amount As at 01.01.2025 17 105 773 4 468 294 2 779 705 242 879 24 596 651 New / purchased / granted financial assets 5 718 111 0 0 22 585 5 740 696 Changes due to the sale or expiry of the instrument -2 275 859 -538 795 -224 512 -2 115 -3 041 281 Transfer to Stage 1 484 771 -481 164 -3 607 0 0
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 82 Loans and advances to customers Stage 1 Stage 2 Stage 3 POCI Total Transfer to Stage 2 -1 283 175 1 329 406 -46 231 0 0 Transfer to Stage 3 -208 843 -383 663 592 506 0 0 Valuation changes including partial repayments -267 342 -387 749 -169 260 -22 075 -846 426 Assets written off the balance sheet 0 0 -306 235 -12 206 -318 441 Other changes, including exchange differences -8 156 -808 0 -100 -9 064 As at 30.09.2025 19 265 280 4 005 521 2 622 366 228 968 26 122 135 Expected credit losses As at 01.01.2025 91 898 252 362 1 407 308 34 420 1 785 988 New / purchased / granted financial assets 78 509 0 0 39 085 117 594 Changes due to the sale or expiry of the instrument -16 568 -25 073 -188 543 -2 043 -232 227 Transfer to Stage 1 12 919 -12 527 -392 0 0 Transfer to Stage 2 -24 697 34 123 -9 426 0 0 Transfer to Stage 3 -42 377 -45 411 87 788 0 0 Change in the estimate of expected credit losses* -22 120 -6 144 309 038 10 497 291 271 Net expected credit losses in the income statement -14 334 -55 032 198 465 47 539 176 638 Assets written off the balance sheet 0 0 -306 235 -12 206 -318 441 Fair value evaluation at the moment of initial recognition 0 0 0 -39 020 -39 020 Other changes, including exchange differences -92 -547 98 428 -8 482 89 307 As at 30.09.2025 77 472 196 783 1 397 966 22 251 1 694 472 Carrying amount as at 30.09.2025 19 187 808 3 808 738 1 224 400 206 717 24 427 663 *The change in the estimate of expected losses includes changes in the level of credit risk 10 Investments in subsidiaries Company name - subsidiaries Share% 30.09.2026 Share value 30.09.2026 Share% 31.12.2025 Share value 31.12.2025 Alior Services sp. z o.o. 100% 5 357 100% 5 357 Alior Leasing sp. z o.o. 100% 146 895 100% 146 895 Meritum Services ICB SA 100% 32 185 100% 32 185 Alior TFI SA 100% 21 453 100% 21 453 Corsham sp. z o.o. 100% 10 405 100% 10 205 RBL_VC sp. z o.o. 100% 30 100% 30 RBL_VC sp. z o.o. ASI spółka komandytowo- akcyjna 100% 6 127 100% 6 127 Total 222 452 222 252 11 Amounts due to customers Structure by type and customer segment 30.09.2026 31.12.2025 Retail segment 65 877 153 59 112 643 Current deposits 49 123 577 43 137 688 Term deposits 16 438 639 15 678 809 Other liabilities 314 937 296 146 Corporate segment 23 681 558 23 553 715 Current deposits 15 116 579 15 685 264 Term deposits 8 195 556 7 646 127 Other liabilities 369 423 222 324
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 83 Structure by type and customer segment 30.09.2026 31.12.2025 Total 89 558 711 82 666 358 12 Debt securities issued Structure by type 30.09.2026 31.12.2025 Bonds issued liabilities 2 654 117 2 268 934 Bank structured securities issued liabilities(“BPP”) 102 774 52 936 Total 2 756 891 2 321 870 Nominal value in the currency 30.09.2026 Nominal value in the currency 31.12.2025 Currency Term Interest Status of liabilities 30.09.2026 31.12.2025 Series N Bonds 0 450 000 PLN 20.12.2023- 15.06.2027 WIBOR6M +2.81 0 451 415 Series O Bonds 550 000 550 000 PLN 27.06.2024- 09.06.2028 WIBOR6M +1.99 560 187 552 066 Series P Bonds 400 000 400 000 PLN 14.11.2024- 14.04.2028 WIBOR6M +2.07 411 085 405 653 Series R Bonds 400 000 400 000 PLN 17.06.2025- 17.04.2029 WIBOR6M +1.95 410 670 405 280 Series S Bonds 450 000 450 000 PLN 30.10.2025- 19.10.2029 WIBOR6M +1,50 460 944 454 520 Series T Bonds 800 000 0 PLN 30.06.2026- 14.06.2030 WIBOR6M +1.60 811 231 0 BPP 101 861 52 620 PLN 03.2025-09.2028 The amount of the benefit is calculated by the BPP Issuer according to the formula described in the final terms of a given series. The payment and amount of the benefit depend on the conditions of the valuation of the underlying instrument, such as a stock exchange index, valuation of company shares. 102 774 52 936 Total 2 756 891 2 321 870 Issues in the reporting periods 01.01.2026-30.09.2026 Currency Issues - original currency Issues - in PLN Redemptions - original currency Redemptions – in PLN Series N Bonds PLN 0 0 450 000 450 000 Series T Bonds PLN 800 000 800 000 0 0 BPP PLN 49 472 49 472 231 231 Total 849 472 450 231 On 26 May 2026, the Bank's Management Board adopted a resolution on the early redemption of series N bonds issued on 20 December 2023, with a final redemption date of 15 June 2027. The early redemption took place, i.e. on 15 June 2026. 01.01.2026-30.09.2025 Currency Issues - original currency Issues - in PLN Redemptions - original currency Redemptions – in PLN Series M Bonds PLN 0 0 400 000 400 000
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 84 01.01.2026-30.09.2025 Currency Issues - original currency Issues - in PLN Redemptions - original currency Redemptions – in PLN Series R Bonds PLN 400 000 400 000 0 0 BPP PLN 45 209 45 209 60 60 BPW PLN 0 0 140 140 BPW USD 0 0 55 228 Total 445 209 400 428 13 Provisions Provisions for legal claims Provisions for retirement benefits Provisions for off- balance sheet liabilities granted Provision for reimbursement of credit costs Total provisions As at 01.01.2026 312 003 13 834 37 158 39 629 402 624 Established provisions 184 458 14 155 97 640 0 296 253 Reversal of provisions -37 603 -322 -101 297 -6 946 -146 168 Utilized provisions -23 271 -14 334 0 -5 644 -43 249 Other changes 495 0 424 0 919 As at 30.09.2026 436 082 13 333 33 925 27 039 510 379 Provisions for legal claims Provisions for retirement benefits Provisions for off- balance sheet liabilities granted Provision for reimbursement of credit costs Total provisions As at 01.01.2025 213 069 9 325 42 773 53 739 318 906 Established provisions 100 986 13 954 87 658 1 017 203 615 Reversal of provisions -7 985 -542 -95 252 -341 -104 120 Utilized provisions -22 809 -10 259 0 -11 832 -44 900 Other changes -32 0 -38 0 -70 As at 30.09.2025 283 229 12 478 35 141 42 583 373 431 Other additional information 14 Off-balance sheet items Off-balance sheet liabilities granted to customers 30.09.2026 31.12.2025 Granted off-balance liabilities 14 069 428 15 251 070 Concerning financing 13 220 465 14 401 019 Guarantees 848 963 850 051 Performance guarantees 281 297 280 740 Financial guarantees 567 666 569 311 30.09.2026 31.12.2025 Granted off-balance liabilities by entity 14 069 428 15 251 070 Concerning financing 13 220 465 14 401 019 customers 12 883 335 14 214 751 public entities 337 130 186 268 Guarantees 848 963 850 051 banks 11 173 11 272 customers 837 790 838 779
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 85 30.09.2026 Nominal amount Provisions Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Concerning financing 11 441 703 1 700 598 78 164 18 164 13 931 49 Guarantees 745 505 95 193 8 265 236 111 1 434 Total 12 187 208 1 795 791 86 429 18 400 14 042 1 483 31.12.2025 Nominal amount Provisions Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3 Concerning financing 12 368 956 1 971 330 60 733 20 284 16 112 0 Guarantees 703 209 139 192 7 650 166 123 473 Total 13 072 165 2 110 522 68 383 20 450 16 235 473 Reconciliations between the opening balance and the closing balance of off -balance sheet liabilities granted to customers and arrangements regarding the value of provisions created in this respect are presented below. Change in off-balance sheet liabilities – concerning financing (nominal value) Stage 1 Stage 2 Stage 3 Total As at 01.01.2026 12 368 956 1 971 330 60 733 14 401 019 New / purchased / granted financial assets 4 213 161 0 0 4 213 161 Changes due to the sale or expiry of the instrument -3 579 366 -344 126 -13 379 -3 936 871 Transfer to Stage 1 369 136 -368 680 -456 0 Transfer to Stage 2 -529 511 530 476 -965 0 Transfer to Stage 3 -9 988 -14 591 24 579 0 Changing commitment -1 424 620 -74 698 7 652 -1 491 666 Other changes, including exchange rate differences 33 935 887 0 34 822 As at 30.09.2026 11 441 703 1 700 598 78 164 13 220 465 Change in off-balance sheet liabilities – guarantees (nominal value) Stage 1 Stage 2 Stage 3 Total As at 01.01.2026 703 209 139 192 7 650 850 051 New / purchased / granted financial assets 233 146 0 0 233 146 Changes due to the sale or expiry of the instrument -211 264 -42 527 -7 136 -260 927 Transfer to Stage 1 53 365 -53 365 0 0 Transfer to Stage 2 -27 299 27 299 0 0 Transfer to Stage 3 -3 288 -4 464 7 752 0 Changing commitment -3 645 28 562 -122 24 795 Other changes, including exchange rate differences 1 281 496 121 1 898 As at 30.09.2026 745 505 95 193 8 265 848 963 Change in off-balance sheet liabilities – concerning financing (nominal value) Stage 1 Stage 2 Stage 3 Total As at 01.01.2025 10 747 653 1 319 895 57 150 12 124 698 New / purchased / granted financial assets 5 057 504 0 0 5 057 504 Changes due to the sale or expiry of the instrument -2 035 610 -262 545 -25 656 -2 323 811
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 86 Change in off-balance sheet liabilities – concerning financing (nominal value) Stage 1 Stage 2 Stage 3 Total Transfer to Stage 1 183 934 -183 779 -155 0 Transfer to Stage 2 -642 602 643 022 -420 0 Transfer to Stage 3 -5 439 -46 027 51 466 0 Changing commitment -820 537 -37 081 2 779 -854 839 Other changes, including exchange rate differences -437 -500 -2 116 -3 053 As at 30.09.2025 12 484 466 1 432 985 83 048 14 000 499 Change in off-balance sheet liabilities – guarantees (nominal value) Stage 1 Stage 2 Stage 3 Total As at 01.01.2025 744 767 196 046 16 476 957 289 New / purchased / granted financial assets 255 190 0 0 255 190 Changes due to the sale or expiry of the instrument -258 202 -40 701 -5 443 -304 346 Transfer to Stage 1 26 795 -26 795 0 0 Transfer to Stage 2 -50 528 50 528 0 0 Transfer to Stage 3 -514 -2 954 3 468 0 Changing commitment -7 043 1 392 370 -5 281 Other changes, including exchange rate differences -24 -6 -5 -35 As at 30.09.2025 710 441 177 510 14 866 902 817 Change in the provision for off-balance sheet liabilities concerning financing Stage 1 Stage 2 Stage 3 Total As at 01.01.2026 20 284 16 112 0 36 396 New / purchased / granted financial assets 20 252 0 0 20 252 Changes due to the sale or expiry of the instrument -7 508 -27 018 0 -34 526 Transfer to Stage 1 4 468 -4 468 0 0 Transfer to Stage 2 -7 242 7 242 0 0 Transfer to Stage 3 -1 174 -277 1 451 0 Change in the estimate of the provision for off-balance sheet liabilities -11 011 22 025 -1 402 9 612 Other changes, including exchange rate differences 95 315 0 410 As at 30.09.2026 18 164 13 931 49 32 144 Change in the provision for off-balance sheet liabilities guarantees Stage 1 Stage 2 Stage 3 Total As at 01.01.2026 166 123 473 762 New / purchased / granted financial assets 219 0 0 219 Changes due to the sale or expiry of the instrument -44 -25 -1 520 -1 589 Transfer to Stage 1 49 -49 0 0 Transfer to Stage 2 -25 25 0 0 Transfer to Stage 3 -2 -2 4 0 Change in the estimate of the provision for off-balance sheet liabilities -129 39 2 465 2 375 Other changes, including exchange rate differences 2 0 12 14 As at 30.09.2026 236 111 1 434 1 781 Change in the provision for off-balance sheet liabilities concerning financing Stage 1 Stage 2 Stage 3 Total As at 01.01.2025 18 678 14 196 0 32 874
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 87 Change in the provision for off-balance sheet liabilities concerning financing Stage 1 Stage 2 Stage 3 Total New / purchased / granted financial assets 26 634 0 0 26 634 Changes due to the sale or expiry of the instrument -19 440 -13 310 0 -32 750 Transfer to Stage 1 2 277 -2 276 -1 0 Transfer to Stage 2 -9 457 9 460 -3 0 Transfer to Stage 3 -351 -8 616 8 967 0 Change in the estimate of the provision for off-balance sheet liabilities 1 132 7 709 -3 173 5 668 Other changes, including exchange rate differences 2 045 3 701 -5 776 -30 As at 30.09.2025 21 518 10 864 14 32 396 Change in the provision for off-balance sheet liabilities guarantees Stage 1 Stage 2 Stage 3 Total As at 01.01.2025 150 462 9 287 9 899 New / purchased / granted financial assets 518 0 0 518 Changes due to the sale or expiry of the instrument -83 -178 -3 786 -4 047 Transfer to Stage 1 49 -49 0 0 Transfer to Stage 2 -228 228 0 0 Transfer to Stage 3 -222 -196 418 0 Change in the estimate of the provision for off-balance sheet liabilities 37 194 -3 848 -3 617 Other changes, including exchange rate differences -4 196 -200 -8 As at 30.09.2025 217 657 1 871 2 745 15 Fair value The principles of fair value measurement of derivative instruments and unquoted debt securities measured at fair value were presented in the interim condensed consolidated financial statements, note 29 - Fair value, and have not changed in relation to the principles presented in the financial statements prepared as at 31 December 2025. 30.09.2026 Level 1 Level 2 Level 3 Total Securities and derivatives 23 478 479 690 369 199 351 24 368 199 Securities measured at fair value through profit and loss 50 155 347 007 6 060 403 222 SWAP 0 167 565 0 167 565 Cap Floor Options 0 4 500 0 4 500 FX swap 0 48 422 0 48 422 FX forward 0 30 171 0 30 171 CIRS 0 1 417 0 1 417 FX options 0 9 226 163 9 389 Other options 0 0 701 701 Commodity instruments 134 85 706 0 85 840 Financial derivatives 134 347 007 864 348 005 Treasury bonds 50 021 0 0 50 021 Other bonds 0 0 4 4 Equity instruments 0 0 5 192 5 192 Securities 50 021 0 5 196 55 217 Securities measured at fair value through other comprehensive income 23 428 324 0 193 291 23 621 615 Treasury bonds 20 083 710 0 0 20 083 710 Treasury bills 2 105 698 0 0 2 105 698
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 88 30.09.2026 Level 1 Level 2 Level 3 Total Other bonds 1 238 916 0 0 1 238 916 Equity instruments 0 0 193 291 193 291 Assets pledged as collateral 202 158 0 0 202 158 Derivative hedging instruments 0 343 362 0 343 362 Interest rate transactions 0 343 362 0 343 362 31.12.2025 Level 1 Level 2 Level 3 Total Securities and derivatives 21 346 191 2 006 854 203 251 23 556 296 Securities measured at fair value through profit and loss 103 369 247 876 4 947 356 192 SWAP 0 155 724 0 155 724 Cap Floor Options 0 485 0 485 FRA 0 577 0 577 Forward 15 0 0 15 FX Swap 0 16 386 0 16 386 FX forward 0 34 285 0 34 285 CIRS 0 1 058 0 1 058 FX options 0 7 615 24 7 639 Other options 0 0 146 146 Commodity instruments 30 31 746 0 31 776 Financial derivatives 45 247 876 170 248 091 Treasury bonds 103 324 0 0 103 324 Other bonds 0 0 4 4 Equity instruments 0 0 4 773 4 773 Securities 103 324 0 4 777 108 101 Securities measured at fair value through other comprehensive income 21 242 822 1 099 389 198 304 22 540 515 Money bills 0 1 099 389 0 1 099 389 Treasury bonds 19 046 261 0 0 19 046 261 Treasury bills 945 076 0 0 945 076 Other bonds 1 251 485 0 0 1 251 485 Equity instruments 0 0 198 304 198 304 Derivative hedging instruments 0 659 589 0 659 589 Interest rate transactions 0 659 589 0 659 589 30.09.2026 Level 1 Level 2 Level 3 Total Financial liabilities held for trading 38 985 326 531 912 366 428 Bonds 38 952 0 0 38 952 SWAP 0 177 906 0 177 906 Cap Floor Options 0 3 758 0 3 758 FRA 0 346 0 346 FX Swap 0 30 207 0 30 207 FX forward 0 11 066 0 11 066 CIRS 0 6 182 0 6 182 FX options 0 8 916 211 9 127 Other options 0 0 701 701 Commodity instruments 33 88 150 0 88 183 Derivative hedging instruments 0 338 615 0 338 615
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 89 30.09.2026 Level 1 Level 2 Level 3 Total Interest rate transactions 0 338 615 0 338 615 31.12.2025 Level 1 Level 2 Level 3 Total Financial liabilities held for trading 59 239 267 564 321 327 124 Bonds 59 222 0 0 59 222 SWAP 0 190 160 0 190 160 Cap Floor Options 0 485 0 485 FRA 0 893 0 893 FX Swap 0 21 290 0 21 290 FX forward 0 8 908 0 8 908 CIRS 0 6 104 0 6 104 FX options 0 9 850 175 10 025 Other options 0 0 146 146 Commodity instruments 17 29 874 0 29 891 Derivative hedging instruments 0 69 034 0 69 034 Interest rate transactions 0 69 034 0 69 034 Reconciliation of changes at level 3 of fair value hierarchy Changes in financial assets and liabilities Assets Liabilities Equity instruments Debt instruments Derivatives Derivatives As at 01.01.2026 203 077 4 170 321 Acquisitions/Reclassification of assets 0 0 322 370 Net changes recognized in other comprehensive income -5 038 0 0 0 Net changes recognized in profit and loss 101 0 397 397 Exchange rate differences 349 0 0 0 Settlement / redemption -6 0 -25 -176 As at 30.09.2026 198 483 4 864 912 Changes in financial assets and liabilities Assets Liabilities Equity instruments Debt instruments Derivatives Derivatives As at 01.01.2025 149 712 4 26 119 Acquisitions/Reclassification of assets 0 0 302 369 Net changes recognized in other comprehensive income 42 440 0 0 0 Net changes recognized in profit and loss 2 612 0 0 0 Exchange rate differences -1 608 0 0 0 Settlement / redemption -8 169 0 -26 -119 As at 30.09.2025 184 987 4 302 369 During the three quarters of 2026 , the Bank did not reclassify securities and derivatives between levels of the fair value hierarchy. Below is presented the carrying value and fair value of assets and liabilities that are not disclosed in the statement of financial position at fair value.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 90 30.09.2026 Carrying value Fair value Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents 3 870 724 435 127 3 435 597 0 3 870 724 Amount due from banks 2 030 850 0 2 030 850 0 2 030 850 Loans and advances to customers 69 737 388 0 0 73 339 601 73 339 601 Retail segment 44 922 043 0 0 48 208 247 48 208 247 Consumer loans 19 001 765 0 0 19 780 043 19 780 043 Mortgage loans 25 920 278 0 0 28 428 204 28 428 204 Corporate segment 24 815 345 0 0 25 131 354 25 131 354 Securities measured at amortized cost 5 260 240 5 201 256 0 0 5 201 256 Liabilities Amounts due to banks 342 464 0 342 464 0 342 464 Amounts due to customers 89 558 711 0 0 89 949 381 89 949 381 Debt securities issued 2 756 891 0 0 2 754 901 2 754 901 31.12.2025 Carrying value Fair value Level 1 Level 2 Level 3 Total Assets Cash and cash equivalents 4 056 501 430 738 3 625 763 0 4 056 501 Amount due from banks 2 203 109 0 2 203 109 0 2 203 109 Loans and advances to customers 65 555 035 0 0 67 535 616 67 535 616 Retail segment 42 719 018 0 0 44 276 349 44 276 349 Consumer loans 19 859 480 0 0 19 856 657 19 856 657 Mortgage loans 22 859 538 0 0 24 419 692 24 419 692 Corporate segment 22 836 017 0 0 23 259 267 23 259 267 Securities measured at amortized cost 3 595 736 3 633 979 0 61 3 634 040 Liabilities Amounts due to banks 589 204 0 589 204 0 589 204 Amounts due to customers 82 666 358 0 0 82 464 240 82 464 240 Debt securities issued 2 321 870 0 0 2 321 640 2 321 640 16 Transactions with subsidiaries Bank’s subsidiaries as at 30 September 2026 and the date of this report was as follows: Company’s name - subsidiaries 26.10.2026 30.09.2026 31.12.2025 Alior Services sp. z o.o. 100% 100% 100% Alior Leasing sp. z o.o. 100% 100% 100% - AL Finance sp. z o.o. 100% 100% 100% - Alior Leasing Individual sp. z o.o. 100% - Alior Leasing sp.z o.o. 100% - Alior Leasing sp.z o.o. 100% - Alior Leasing sp.z o.o. Meritum Services ICB SA 100% 100% 100% Alior TFI SA 100% 100% 100% Corsham sp. z o.o. 100% 100% 100% RBL_VC sp. z o.o. 100% 100% 100% RBL_VC sp z o.o. ASI spółka komandytowo-akcyjna 100% 100% 100%
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 91 Subsidiaries 30.09.2026 31.12.2025 Loans and advances to customers 7 785 622 6 984 881 Fixed assets 13 299 5 777 Other assets 211 0 Total assets 7 799 132 6 990 658 Amounts due to customers 157 964 159 394 Provisions 670 1 038 Other liabilities 17 377 9 349 Total liabilities 176 011 169 781 Subsidiaries 30.09.2026 31.12.2025 Off-balance liabilities granted to customers 711 747 741 439 Relating to financing 711 747 741 439 Subsidiaries 01.07.2026- 30.09.2026 01.01.2026- 30.09.2026 01.07.2025- 30.09.2025 01.01.2025- 30.09.2025 Interest income 79 898 242 292 94 200 286 498 Interest expenses -517 -1 610 -470 -1 821 Fee and commission income 7 442 21 337 5 624 16 619 Fee and commission expense -89 -312 -147 -333 Dividend income 0 27 413 0 39 906 The result on financial assets measured at fair value through profit or loss and FX result 62 211 66 257 Other operating income 797 2 826 598 2 291 Other operating expense -1 -1 0 0 General administrative expenses -4 309 -13 578 -2 164 -6 238 Net expected credit losses -325 1 548 219 341 Total 82 958 280 126 97 926 337 520 17 Transactions with the State Treasury and related entities Below there are material transactions with the State Treasury and its related entities with the exception of IAS 24.25. The transactions with the State Treasury mainly concern operations on treasury securities. The remaining transactions presented in the note below concern operations with selected ten entities with the highest exposure. Transactions with the State Treasury and related entities as at 30 September 2026 Name Loans and deposit/debt instruments Interest and commission income State Treasury 25 761 033 915 430 Customer 1 208 763 8 109 Customer 2 99 027 6 187 Customer 3 85 825 4 599 Customer 4 85 771 2 136 Customer 5 78 972 3 183
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 92 Name Loans and deposit/debt instruments Interest and commission income Customer 6 59 776 0 Customer 7 50 351 2 203 Customer 8 32 541 1 891 Customer 9 21 230 3 392 Customer 10 17 126 2 275 Name Amounts due to customers Interest costs Customer 1 250 723 -8 173 Customer 2 136 358 -1 332 Customer 3 98 950 -1 261 Customer 4 94 953 -1 310 Customer 5 94 884 -966 Customer 6 87 150 -1 971 Customer 7 84 669 -1 235 Customer 8 82 566 -1 001 Customer 9 49 234 -1 160 Customer 10 27 753 -405 Name Off-balance sheet items Commission income Customer 1 838 502 1 598 Customer 2 200 000 0 Customer 3 152 757 0 Customer 4 100 000 30 Customer 5 85 000 0 Customer 6 69 516 0 Customer 7 60 000 0 Customer 8 50 000 0 Customer 9 50 000 111 Customer 10 50 000 0 Transactions with the State Treasury and related entities as at 31 December 202 5 Name Loans and deposit/debt instruments Interest and commission income State Treasury 18 959 083 851 703 Customer 1 668 138 200 034 Customer 2 217 554 14 127 Customer 3 160 425 11 420 Customer 4 134 146 11 969 Customer 5 95 583 4 815 Customer 6 81 165 3 414 Customer 7 68 864 6 548 Customer 8 53 062 3 871 Customer 9 42 051 7 092 Customer 10 20 158 4 517
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 93 Name Amounts due to customers Interest costs Customer 1 136 514 -4 038 Customer 2 71 474 -2 712 Customer 3 64 888 -1 608 Customer 4 45 473 -1 164 Customer 5 41 152 -1 113 Customer 6 23 905 -377 Customer 7 23 847 -2 598 Customer 8 22 942 -164 Customer 9 21 864 -1 552 Customer 10 20 968 -138 Name Off-balance sheet items Commission income Customer 1 788 856 1 386 Customer 2 200 000 0 Customer 3 178 359 0 Customer 4 102 900 0 Customer 5 85 000 0 Customer 6 60 000 0 Customer 7 50 000 339 Customer 8 50 000 0 Customer 9 46 165 0 Customer 10 29 712 0 All transactions with the State Treasury and its related entities were concluded at arm’s length. 18 Transactions with senior executives Below are presented the items of the statement of financial position, which include the balances of the Bank's transactions with the Bank's Management Board and Supervisory Board. All transactions with supervising and managing persons are performed in line with the relevant regulations concerning banking products and at market rates. 30.09.2026 Supervising, managing persons Supervisory Board Bank's Management Board Amounts due to customers 1 591 252 1 339 Total liabilities 1 591 252 1 339 31.12.2025 Supervising, managing persons Supervisory Board Bank's Management Board Amounts due to customers 1 453 237 1 216 Total liabilities 1 453 237 1 216
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 94 19 Legal claims In the Bank’s opinion, no single court, arbitration court or public administration body proceedings in progress during the three quarters of 2026, and none of the proceedings jointly, could pose a threat to the Bank’s financial liquidity. In accordance with IAS 37, the Bank each time assesses whether a past event gave rise to a present obligation. In legal claims, the Bank additionally uses expert opinions. If, based on expert judgment and taking into account all circumstances, the Bank ass esses that the existence of a present obligation as at the balance sheet date is more likely than not and the Bank is able to reliably estimate the amount of the obligation in this respect, then it creates a provision. As at 3 0 September 2026, the Bank created provisions for legal claims brought against the Bank, which, according to the legal opinion, involve the risk of outflow of funds due to fulfilment of the obligation in the amount of PLN 436 082 thousand and as at 31 December 2025 in the amount of PLN 312 003 thousand. The proceedings which according to the opinion of the Management Board are significant are presented below. Cases related to the distribution of certificates of participation in investment funds The Bank, as part of its activities as part of a separate organizational unit - Biuro Maklerskie Alior Bank SA, in the years 2012 - 2016 conducted activities in the field of distribution of certificates of participation in investment funds: Inwestycje Roln e Fundusz Inwestycyjny Zamknięty Aktywów Niepublicznych, Inwestycje Selektywne Fundusz Inwestycyjny Zamknięty Aktywów Niepublicznych, Lasy Polskie Fundusz Inwestycyjny Zamknięty Aktywów Niepublicznych and Vivante Fundusz Inwestycyjny Zamknięty Aktywów Niepublicznych (hereinafter collectively referred to as "Funds"). The Bank distributed over 250 thousand investment certificates of the Funds. On 21 November 2017, the Polish Financial Supervision Authority ("PFSA") issued a decision to withdraw the permit to operate by FinCrea TFI SA, which is the managing body of the Funds. The Polish Financial Supervision Authority justified the issuance of a decision found in the course of administrative proceedings for gross violations of the provisions of the Act on investment funds and management of alternative investment funds. The decision was immediately enforceable. No society has decided to take over t he management of the Funds, which, pursuant to Art. 68 paragraph 2 in connection with Art. 246 paragraph 1 point 2 of the Act on Investment Funds and Management of Alternative Investment Funds was the reason for the dissolution of the Funds. The dissolution of an investment fund takes place after liquidation. Investment funds were liquidated in 2024 by Raiffeisen Bank International AG with its registered office in Vienna - the liquidator. The liquidator paid out the funds obtained from the liquidation in proportion to the number of investment certificates held by the fund participants. The payments mean the remission of investment certificates held by fund participants. Claims for payment As at 30.09.2026, the Bank is defendant in 17 5 cases brought by the buyers of the Fund's investment certificates for payment (compensation for damage). The total value of the dispute in these cases is PLN 54.9 million.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 95 As at 31.12.2025, the Bank is defendant in 172 cases brought by the buyers of the Fund's investment certificates for payment (compensation for damage). The total value of the dispute in these cases is PLN 55.8 million. In the Bank's opinion, each payment case requires an individual approach. The Bank conducted an analysis, selected cases and distinguished those with specific risk factors, which the Bank took into account in the approach to the provision created for this purpose. The Bank cha nged the estimate of the reserves held as of the balance sheet date in connection with the cases brought against the Bank by purchasers of the Funds' investment certificates for payment and for determining liability. The Bank will analyse the judgments issued on an ongoing basis, taking into account the impact of the liquidation and payments on this account on court judgments and will shape the amount of provisions accordingly. Liability claims The Bank is the defendant in 1 collective action brought by a natural person - a representative of a group of 328 natural and legal persons, for determination of the Bank's liability for damage and in 2 individual cases for establishing the Bank's liability for damage. The class action was filed on 5 March 2018 against the Bank to determine the Bank's liability for damage caused by the Bank's improper performance of disclosure obligations towards customers and the improper performance of contracts for the provision of se rvices for accepting and transmitting orders to purchase or sell Fund investment certificates. The court decided to hear the case in group proceedings. In 2025, the District Court in Warsaw conducted evidentiary proceedings involving the examination of witnesses. The date of the next hearing has not been set. The initial value of the subject of the extended claim amounts to approx. PLN 103.9 million. The lawsuits were filed to establish liability (not for payment, i.e. compensation for damage), therefore the Bank does not anticipate any outflow of cash from these proceedings, other than litigation costs, the amount of which the Bank estimates at PLN 600 thousand. The total amount of the provision as at 3 0 September 2026 amounted PLN 44.9 million and as at 31 December 2025 – PLN 61.1 million. Court proceedings of FX mortgage loans As at 3 0 September 2026, there were 435 court proceedings pending against the Bank (as at 31 December 2025 - 278) concerning mortgage loans granted in previous years in foreign currencies with a total value of the subject matter of the dispute of P LN 320 million (as at 31 December 2025 - PLN 232 million). The main cause of the dispute indicated by the plaintiffs concerns the questioning of the provisions of the loan agreement regarding the Bank's use of conversion rates and results in claims for the partial or total invalidity of the loan agreements. In accordance with the established case law of the Court of Justice of the European Union and common courts in Poland, these claims, in particular those relating to the CHF currency, are considered to be justified. The Bank monitors the state of court decisions on an ongoing basis in cases of loans indexed or denominated in a foreign currency in terms of the formation and possible changes in the lines of case law. In its April 2026 judgments, the European Court of Justice (CJEU) confirmed the bank's previous position regarding the lack of a statute of limitations on claims for the repayment of capital from clients if a court
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 96 finds the agreement invalid. Therefore, banks retain the right to recover the capital paid and are entitled to pursue claims through counterclaims from clients. The table below presents the cumulative costs of legal risk of FX mortgage loans (in MPLN). 30.09.2026 31.12.2025 Loans and advances to customers - adjustment decreasing the gross carrying amount of loans 241 186 Provisions 148 109 Total 389 295 Legal proceedings concerning the “free credit sanction” The banking sector is facing a growing number of lawsuits brought by consumers as well as specialized entities acquiring claims from them, seeking reimbursement of consumer credit costs due to alleged defects in credit agreements. In practice, one of allegation raised by claimants is the challenging of the permissibility of financing credit -related costs and charging interest (capital interest) on those costs, in particular on the origination fee. On 13 February 2025, the Court of Justice of the European Union (CJEU) issued a ruling in response to preliminary questions referred by a Polish court concerning the application of the free credit sanction. In the Bank’s view, this judgment does not automa tically determine that financing credit costs – including fees – results in the application of the free credit sanction. In particular, the CJEU did not indicate that the mere financing of costs, even if considered unlawful, would in every case lead to the application of this sanction. Consequently, the judgment does not eliminate the need for an individual assessment of the circumstances of each case by national courts. Subsequently, on 23 April 2026, the CJEU clarified the interpretation of Directive 2008/48, stating that it is not permissible to charge interest on financed non-interest credit costs. At the same time, the Court did not rule that such a breach automatically leads to the application of the free credit sanction. Accordingly, it should be concluded that: • charging interest on financed credit costs is not permissible, • however, the assessment of the consequences of such a breach, including the potential application of the free credit sanction, remains within the competence of national courts and should take into account all circumstances of the given case as well as the CJEU’s case law. Despite the above rulings, it should be emphasized that further preliminary ruling proceedings concerning this issue are still pending before the CJEU, which means that the case law in this area is still evolving. As at 30 September 2026, there were pending 6140 court proceedings against the Bank regarding the sanction of a free loan with the value of the subject matter of the dispute amounting PLN 288.0 million (as at 31 December 2025, 4371 proceedings with the value of the subject matter of the dispute amounting PLN 195.2 million). These proceedings are mainly initiated by customers or entities that have purchased receivables from customers and concern the provisions of cash loan agreements. The total amount of the provision for this reason as at 30 September 2026 amounts to PLN 184.1 million (as at 31 December 202 5 – PLN 104.2 million ) and includes both the provision for currently pending disputes and the future inflow of disputes assumed by the Bank.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 97 20 Contingent liability The Bank presented a description of the most significant proceedings conducted as at 30 September 2026 against the Bank, which constitute contingent liabilities in the interim condensed consolidated financial statements in note 33. The total value of the subject matter of the dispute as at 3 0 September 2026 in court proceedings conducted against the Bank amounted to PLN 1 371 003 thousand and as at 31 December 2025 in PLN 1 084 692 thousand. Other 21 Events significant to the business operations of the Bank Assessment of the impact of the IBOR reform on the Bank's situation As at 1 January 2018, a new standard for the provision of benchmarks applies in the European Union, the legal basis of which is Regulation (EU) 2016/1011 of the European Parliament and of the Council on indices used as benchmarks in financial instruments a nd financial contracts or for measuring the performance of investment funds (hereinafter: BMR regulation, IBOR reform). The main goal of the EU bodies during the work on the IBOR reform was the need to increase consumer protection. In accordance with the IBOR reform, all benchmarks that are the basis for determining interest on loans or the interest rate for various financial instruments must be calculated and applied according to strictly defined rules, so as to avoid suspicion of any fraud. The Bank has undertaken and implemented a number of activities to implement IBOR, i.e .: • the contingency plan was amended, which in particular includes a scheme of actions in the event of a significant change or discontinuation of the development of a given benchmark and a list of benchmarks used with their alternatives, • priorities for annexing contracts to replace expired indicators were adopted, • templates of annexes were prepared and introduced for contracts to which the IBOR relates, • the process of annexing the contracts was carried out, • an information and reminding campaign aimed at clients was conducted, • employee training in the field of IBOR was conducted, • the hedge accounting policy was adjusted. The Bank monitors the activities of regulators and benchmark administrators, both at the national, European and global level, in terms of benchmarks. The Bank is involved in the work of the National Working Group for WIBOR reform. The Steering Committee of the National Working Group (KS NGR) after reviewing the opinions on legal, market and marketing aspects, decided on 24 January 2025 to select the target name POLSTR. The administrator of POLSTR - within the meaning of the BMR Regulation is GPW Benchmark SA, entered in the register of the European Securities and Markets Authority (ESMA). The National Working Group Steering Committee (KS NGR) updated the Roadmap setting out the timetable of activities aimed at replacing the WIBOR reference rate with the target POLSTR rate.
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I n t e r i m c o n d e n s e d s e p a r a t e f i n a n c i a l s t a t e m e n t s o f A l i o r B a n k S A f o r t h e 9 - m o n t h p e r i o d e n d e d 3 0 S e p t e m b e r 20 2 6 ( i n P L N ‘ 0 0 0) 98 On 18 May 2026, GPW Benchmark S.A. and the Polish Financial Supervision Authority (KNF) published communications regarding the orderly cessation of the WIBOR and WIBID reference rates. In accordance with the adopted timetable, the 1M, 3M and 6M WIBOR and W IBID fixing tenors will continue to be published until 31 December 2036, and their discontinuation will take effect on 1 January 2037. From 1 January 2027, these rates should no longer be used in new contracts and financial instruments, with the exception of certain derivative transactions related to the risk management of existing portfolios. These measures constitute the next stage of the benchmark reform process in Poland. 22 Significant events after the end of the reporting period No significant events occurred after the end of the reporting period, except those described in these financial statements.