Slides
Page 1
- Business and Financial Results for Q3 2025 ING Bank Śląski S.A. Warsaw, 30 October 2025
Page 2
Table of contents 2 1. Introduction to financial results and the Bank’s market position 2. Financial results for Q3 2025 3. Appendices
Page 3
Introduction to financial results and the Bank’s market position
Page 4
Key facts – Q3 2025 4 Client base Client volumes Financial results in Q3 2025 MCFH-adjusted ROE = total net profit for 4 consecutive quarters / average equity for 5 subsequent quarters excluding MCFH; *according to NBP data. • 80 thousand new retail clients and 16 thousand new corporate clients in Q3 2025 • The number of outgoing electronic transfers of individual clients in Moje ING increased by 5% y/y in Q3 2025 • Our corporate clients made 9% more mobile banking transfers in Q3 2025 • Retail loans portfolio increased by PLN 2.5 billion q/q to the level of PLN 78.4 billion (+ PLN 8.9 billion y/y) • Corporate loans portfolio increased by PLN 0.3 billion q/q and amounted to PLN 98.7 billion (+ PLN 2.5 billion y/y) • Clients’ deposits increased by PLN 6.6 billion q/q to the level of PLN 230.2 billion (+ PLN 20.1 billion y/y) • The Bank’s L/D ratio was 75.3% vs. 66.8% in banking sector* • Net interest income amounted to PLN 2,192 million (+1% q/q, -3% y/y) • Net fee and commission income of PLN 598 million (+2% q/q, +3% y/y) • Opex amounted to PLN 1,047 million (-1% q/q, +9% y/y) • Net profit of PLN 1,112 million (-2% q/q, +1% y/y) • Cumulative ROE adjusted for MCFH is 21.0% (20.5% a year earlier)
Page 5
Market shares 5 Notes: Note: Market data – NBP data on monetary financial institutions (Monrep, WEBIS); ING BSK – total standalone data of ING BSK and ING Bank Hipoteczny, as per NBP segmentation (Monrep, WEBIS). *Including individual entrepreneurs and individual farmers; **Excluding FX mortgage loans. 9.1 9.3 10.2 10.7 11.1 12.0 12.6 12.0 11.9 12.0 11.9 11.8 2016 2017 2018 2019 2020 2021 2022 2023 2024 1Q 25 2Q 25 3Q 25 7.8 8.4 8.8 9.1 9.1 9.5 10.6 10.7 10.3 10.1 10.2 10.4 2016 2017 2018 2019 2020 2021 2022 2023 2024 1Q 25 2Q 25 3Q 25 8.6 8.8 9.2 9.4 10.0 10.4 10.4 10.0 10.1 10.3 10.3 10.2 2016 2017 2018 2019 2020 2021 2022 2023 2024 1Q 25 2Q 25 3Q 25 4.9 5.8 6.5 7.3 8.1 9.2 9.2 9.4 9.9 10.1 10.3 10.5 8.3 9.3 10.3 11.6 12.6 13.5 13.5 13.2 13.5 13.8 14.0 14.1 3.49 3.83 3.98 4.20 4.42 4.87 4.72 4.75 4.81 4.80 4.80 4.87 2016 2017 2018 2019 2020 2021 2022 2023 2024 1Q 25 2Q 25 3Q 25 Individuals’ loans PLN mortgage loans Cash loans
Page 6
Business volumes 6 PLN million Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 change % q/q change % y/y change q/q change y/y Total client deposits 211,340 209,157 210,156 218,148 221,180 223,650 230,214 + 3% + 10% 6,564 20,058 Corporate deposits 88,865 89,626 89,579 92,474 89,384 90,373 95,759 + 6% + 7% 5,386 6,180 Retail deposits 122,475 119,531 120,577 125,674 131,796 133,277 134,455 + 1% + 12% 1,178 13,878 Total funds entrusted by retail clients 145,326 143,547 145,585 151,196 159,921 163,521 166,614 + 2% + 14% 3,093 21,029 Investment funds and other off-balance sheet products distributed by the Bank 22,851 24,016 25,008 25,522 28,125 30,244 32,159 + 6% + 29% 1,915 7,151 Total client loans 160,278 163,840 165,723 167,415 170,431 174,318 177,104 + 2% + 7% 2,786 11,381 Loans to corporate banking clients incl. leasing and factoring 94,205 95,819 96,226 96,148 97,199 98,464 98,732 + 0% + 3% 268 2,506 Loans to retail clients 66,073 68,021 69,497 71,267 73,232 75,854 78,372 + 3% + 13% 2,518 8,875 Mortgage 56,715 58,292 59,689 61,295 63,117 65,508 67,563 + 3% + 13% 2,055 7,874 Cash loans 7,968 8,309 8,387 8,552 8,706 8,913 9,343 + 5% + 11% 430 956
Page 7
Meeting strategic goals after Q3 2025 Society is transitioning to a low-emission economy. Our clients are making this transition, and so are we at ING. We fund many sustainable activities, but still more of those that are not. Check how we are doing – go to esg.ing.pl 7 *the survey is carried out every second year ; **there was no new study in 3Q25 *total for 2015-2023 – target of 4.5 billion PLN; total for 2024-2030 – target of 5 billion PLN *commercial balance at the end of the period (loans and other receivables and liabilities) per full - time employee of the COO division at the end of the same period 2.11 2.19 2.28 2.35 0.205 0.213 0.294 0.303 77.0 78.8 78.7 80.2 2022 2023 2024 3Q25 number of retail primary clients (million) number of corporate primary clients (million) share of primary mobile clients (%) 214 243 283 334 2022 2023 2024 3Q25 commercial balance per full-time employee* 2.5 2.2 1.8 2.2 2022 2023 2024 3Q25 level of compliance risk 99.98 99.95 99.94 99.97 99.86 99.91 99.89 100.00 6 27 31 38 2022 2023 2024 3Q25 Moje ING availability (%) ING Business availability (%) % of solutions planned to be launched in the cloud 84 8478 84 68 76 53 48 48 56 2022 2023 2024 2Q25** Organisational health index* eNPS / employees rate the bank as an employer eNPS / employees as clients rate the bank 3.3 4.1 0.5 1.8 93 137 176 212 2022 2023 2024 3Q25 2015-2022 2015-2023 2024 2024-9M25 RES financing provided (billion, cumulatively)* number of unique IKE or IKZE clients (thousand)
Page 8
Financial results for Q3 2025
Page 9
Financial results 9 PLN million Q3 2024 Q2 2025 Q3 2025 % change q/q % change y/y Net interest income 2,260 2,173 2,192 + 1% -3% Net fee and commission income 582 584 598 + 2% +3% Other income 75 163 168 + 3% +124% Total income 2,917 2,920 2,958 + 1% +1% Total expenses -957 -1,055 -1,047 - 1% +9% Result before risk costs 1,960 1,865 1,911 + 2% -3% Risk costs including legal risk cost for FX mortgage loans -348 -193 -251 + 30% -28% Bank tax -182 -198 -199 + 1% +9% Profit (loss) before tax 1,430 1,474 1,461 - 1% +2% Income tax -328 -339 -349 + 3% +6% Net Result 1,102 1,135 1,112 - 2% +1% Total Capital Ratio (TCR) 14.98% 15.66% 14.85% -0.81 p.p. -0.13 p.p. Tier 1 capital ratio 13.81% 14.69% 13.97% -0.72 p.p. +0.16 p.p. ROE (%)* 27.1% 27.1% 25.7% -1.5 p.p. -1.5 p.p. ROE adjusted for MCFH (%)* 20.5% 21.4% 21.0% -0.4 p.p. +0.5 p.p. Total expenses incl. bank tax/total income (%) 39.0% 42.9% 42.1% -0.8 p.p. +3.1 p.p. *ROE = total net profit for 4 consecutive quarters / average equity for 5 subsequent quarters. 9M 2024 9M 2025 % change y/y 6,464 6,576 +2% 1,729 1,761 +2% 186 460 +147% 8,379 8,797 +5% -3,024 -3,304 +9% 5,355 5,493 +3% -863 -653 -24% -548 -593 +8% 3,944 4,247 +8% -884 -986 +12% 3,060 3,261 +7% 14.98% 14.85% -0.13 p.p. 13.81% 13.97% +0.16 p.p. 27.1% 25.7% -1.5 p.p. 20.5% 21.0% +0.5 p.p. 42.6% 44.3% +1.7 p.p.
Page 10
Net interest income 10 Net interest income (PLN million) and interest margin Interest income and expenses (PLN million) Loan-to-deposit ratio 77.0% 75.3% 75.3% 76.3% 75.3% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 3,356 3,410 3,368 3,453 3,504 -1,096 -1,149 -1,157 -1,280 -1,312 5.41% 5.39% 5.17% 5.09% 5.03% -1.90% -1.96% -1.92% -2.03% -2.03% -5.00% -3.00% -1.00% 1.00% 3.00% 5.00% 7.00% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Interest income Interest expenses Interest assets profitability Funding costs +1% q/q y/y +4%+2% +20% 2,260 2,261 2,211 2,173 2,192 3.56% 3.52% 3.47% 3.44% 3.33% 3.65% 3.57% 3.40% 3.20% 3.15% 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 0.010.020.030.040.050.060.070.080.090.0100.0110.0120.0130.0140.0150.0160.0170.0180.0190.0200.0210.0220.0230.0240.0250.0260.0270.0280.0290.0300.0310.0320.0330.0340.0350.0360.0370.0380.0390.0400.0410.0420.0430.0440.0450.0460.0470.0480.0490.0500.0510.0520.0530.0540.0550.0560.0570.0580.0590.0600.0610.0620.0630.0640.0650.0660.0670.0680.0690.0700.0710.0720.0730.0740.0750.0760.0770.0780.0790.0800.0810.0820.0830.0840.0850.0860.0870.0880.0890.0900.0910.0920.0930.0940.0950.0960.0970.0980.0990.01,000.01,010.01,020.01,030.01,040.01,050.01,060.01,070.01,080.01,090.01,100.01,110.01,120.01,130.01,140.01,150.01,160.01,170.01,180.01,190.01,200.01,210.01,220.01,230.01,240.01,250.01,260.01,270.01,280.01,290.01,300.01,310.01,320.01,330.01,340.01,350.01,360.01,370.01,380.01,390.01,400.01,410.01,420.01,430.01,440.01,450.01,460.01,470.01,480.01,490.01,500.01,510.01,520.01,530.01,540.01,550.01,560.01,570.01,580.01,590.01,600.01,610.01,620.01,630.01,640.01,650.01,660.01,670.01,680.01,690.01,700.01,710.01,720.01,730.01,740.01,750.01,760.01,770.01,780.01,790.01,800.01,810.01,820.01,830.01,840.01,850.01,860.01,870.01,880.01,890.01,900.01,910.01,920.01,930.01,940.01,950.01,960.01,970.01,980.01,990.02,000.02,010.02,020.02,030.02,040.02,050.02,060.02,070.02,080.02,090.02,100.02,110.02,120.02,130.02,140.02,150.02,160.02,170.02,180.02,190.02,200.02,210.02,220.02,230.02,240.02,250.02,260.02,270.02,280.02,290.02,300.02,310.02,320.02,330.02,340.02,350.02,360.02,370.02,380.0 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Reported net interest income NIM - cumulative NIM - quaterly -3% +1% 6,464 6,576 3.56% 3.33% 0.0 1,000.0 2,000.0 3,000.0 4,000.0 5,000.0 6,000.0 7,000.0 9M 24 9M 25 +2% 92 days90 days92 days273 days274 days 92 days 91 days 4.73%5.80%5.82%5.22%5.82% 5.86% 5.12% 6M WIBOR
Page 11
Fee and commission income 11 Fee and commission income per category (PLN million) • The quarterly increase in the result from foreign exchange transactions and payment and credit cards resulted from the higher transaction volume of our clients. -137 -149 357 380 532 533 237 238 429 422 127 141 184 196 1,729 1,761 9M 24 9M 25 r/r +11% -2% +7% +6% +0% +0% +9% +2% -48 -56 -42 -54 -53 120 127 126 126 128 178 185 173 176 184 83 74 73 81 84 142 134 141 141 140 44 41 44 49 48 63 60 64 65 67 582 565 579 584 598 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Bancassurance Distribution of participation units, brokerage and custody services Financing (loans, leasing, factoring) Payment and credit cards, net FX transactions Client account maintenance Other commission income and costs, net kw/kw -2% -1% +3% +2% +5% +4% -2% r/r +9% -1% +6% +7% +3% +1% 10% +2% +3%
Page 12
Total expenses including bank tax 12 Total expenses including bank tax (PLN million) 518 541 501 526 535 348 303 387 430 408 90 90 80 74 79 234 25 25182 192 196 198 1991,139 1,126 1,398 1,253 1,246 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Personnel costs General and administrative costs Amortisation and depreciation Regulatory costs (PFSA + BGF) Bank levy 1,490 1,562 1,104 1,225 250 233180 284548 593 3,572 3,897 9M 24 9M 25 33.9% FTEs 7,7547,9478,0668,066 Total expenses including bank levy / total income 42.1%38.8%39.0%42.6% 7,754 44.3% 7,840 42.9% 7,892 47.9% Own expenses / total income 34.6%32.2%32.8%34.3% 35.3%33.2% y/yq/q +1% 0% +0% +7% -5% +2% -1% -12% +17% +3% +7% y/y +58% +8% +20% -7% +11% +5% +6% +9% -1% +9% +9% +25x +22%
Page 13
Cost of risk, including legal risk costs 13 Consolidated data for ING BSK (PLN million) Corporate banking (PLN million) Retail banking (PLN million) *Provision additions presented with a (+) sign, terminations with a (-) sign. legal risk costs PLN million Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Impact of macroeconomic parameters on net provisions* Retail banking -1 -11 0 -19 +4 Corporate banking -21 +5 +51 -34 +17 Total -22 -6 +52 -53 +21 Impact of the sale of the Stage 3 and POCI receivables portfolios* Retail banking -57 0 0 -43 0 Corporate banking -2 -21 0 -2 0 Total -59 -21 0 -45 0 65 1 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 173 209 193 251 27 1 9M 24 9M 25 863 0.84% 0.42% 0.49% 0.45% 0.57% Cumulative risk cost margin 0.64% 0.64% 0.63% 0.55% 0.48% Quarterly risk cost margin Adjusted for CHF, cumulative risk cost margin 0.56% 0.58% 0.58% 0.51% 0.44% 0.84% 0.26% 0.49% 0.45% 0.57%Adjusted for CHF, quarterly risk cost margin 653 348 432 55 186 235 200 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 860 621 9M 24 9M 25 1.80% 0.23% 0.77% 0.96% 0.81% Cumulative risk cost margin 1.11% 0.96% 0.98% 0.94% 0.69% Quarterly risk cost margin 65 1 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 118 23 -42 51 27 1 9M 24 9M 25 3 -0.49% 0.67% 0.13% -0.23% 0.26% Cumulative risk cost margin -0.02% 0.18% 0.16% 0.02% 0.20% Quarterly risk cost margin Adjusted for CHF, cumulative risk cost margin -0.22% 0.04% 0.03% -0.07% 0.11% -0.49% 0.30% 0.13% -0.23% 0.26%Adjusted for CHF, quarterly risk cost margin 32 -84
Page 14
Portfolio quality and provisioning 14 Share of non-performing portfolio in the total loan portfolio Note: market ratios – estimates based on PFSA data (data for August 2025 for Q3 2025); NPL = Stage 3 + POCI. 3.9% 3.9% 3.9% 3.9% 4.0% 4.9% 4.7% 4.7% 4.5% 4.5% -2% 0% 2% 4% 6% 8% 10% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 ING BSK Market 5.7% 5.7% 5.9% 5.9% 6.2% 6.6% 6.4% 6.4% 6.3% 6.2% -2% 0% 2% 4% 6% 8% 10% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 ING BSK (corporate segment) Market 1.3% 1.3% 1.4% 1.2% 1.2% 0.5% 0.5% 0.5% 0.4% 0.5% 3.3% 3.1% 3.1% 2.8% 2.8% -2% 0% 2% 4% 6% 8% 10% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 ING BSK (retail segment - total) ING BSK (retail segment - mortgage loans) Market (total) 12.7% 12.7% 12.4% 8.3% 7.8%10.0% 11.5% 11.0% 3.8% 2.7% 14.7% 13.6% 13.5% 11.8% 11.8% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Consolidated data for ING BSK Retail banking Corporate banking 0.18% 0.17% 0.16% 0.15% 0.15% 2.54% 2.66% 2.74% 3.62% 3.93% 0.50% 0.50% 0.50% 0.45% 0.46% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Coverage of assets in Stage 1 Coverage of assets in Stage 2 Coverage of assets in Stage 1 and 2 51.0% 48.7% 50.3% 51.7% 52.4% 62.3% 62.9% 64.2% 60.3% 61.2% 49.0% 46.2% 47.8% 50.4% 51.1% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Consolidated data for ING BSK Retail banking Corporate banking
Page 15
Capital adequacy and liquidity position 15 15.66% 14.85% -0.24% -0.06% -0.52% Q2 25 Tier 1 Tier 2 RWA Q3 25 -0.81 p.p. 212% 279% 241% 243% 245% 172% 178% 179% 180% 175% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 LCR NSFR 14.98% 15.67% 16.14% 15.66% 14.85% 13.81% 14.58% 15.10% 14.69% 13.97% 11.32% 11.51% 11.51% 11.51% 12.50% 9.32% 9.51% 9.51% 9.51% 10.50% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Total capital ratio (TCR) Tier 1 ratio Minimum requirement TCR Minimum requirement Tier 1 22.37% 24.15% 26.10% 25.55% 24.42% 10.19% 11.12% 10.34% 9.88% 9.69% 19.45% 19.95% 19.95% 19.76% 20.75% 5.91% 5.91% 5.91% 5.91% 5.91% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 MREL ratio (TREA) MREL ratio (TEM) Minimum requirement MREL (TREA) Minimum requirement MREL (TEM)
Page 16
Appendices
Page 17
120,577 134,455 Q3 24 Q3 25 8,387 9,343 Q3 24 Q3 25 59,689 67,563 Q3 24 Q3 25 Retail banking 17 • We granted PLN 5,005 million in mortgage loans in Q3 2025 (+46% y/y) • We granted PLN 1,863 million in cash loans in Q3 2025 (+26% y/y) … • ... of which 94% were sold via online channels • We operate 4.0 million current accounts for retail clients • In Q3 2025, our retail clients performed: • 5% y/y more outgoing electronic transfers in Moje ING (173 million) • 15% y/y more BLIK transactions (total 60.3 million) • 3% y/y more debit card transactions (total 317.5 million) • 3% y/y fewer transactions in branches (212 thousand) Mortgage loans (PLN million) Cash loans (PLN million) Deposits (PLN million) +12% +11% +13%
Page 18
Retail client base 4.7 million retail clients 18 • 88% of current accounts are Direct Accounts • In Q3 2025 clients using the National Hub, the standard for the circulation of electronic identity used for administrative purposes and government services, confirmed their identity 4.3 million times, of which 18% of confirmations were made through a mobile application • Our clients submitted 316,000 300+ and 123,000 800+ applications through us in Q3 2025. Note: current accounts in PLN. Primary clients – clients who have a current account with a balance higher than PLN 100 (salary inflows) and who also have another active product. 4,541 4,566 4,615 4,654 4,676 2,246 2,284 2,292 2,322 2,348 78 74 89 78 80 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Number of individual clients - total Number of individual clients - primary Number of new individual clients, gross q/q y/y +22k +135k +26k +102k 3,853 3,896 3,957 4,004 4,037 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 q/q y/y +33k +184k
Page 19
Retail lending • PLN 1.9 billion worth of cash loans granted to retail clients in Q3 2025 (+26% y/y) • PLN 5.0 billion worth of mortgage loans granted in Q3 2025 (+46% y/y), which translates into a 17.7% market share: • including 3,429 million worth of fixed interest rate mortgage loans (+18% y/y) • including PLN 807 million worth of loans for energy- efficient houses** (+149% y/y) • A 14.1% market share in terms of PLN mortgage loans; 13.0% in total mortgage loans (Q3 2025) 19 *FX mortgage loans after adjusting the gross carrying amount for legal risk provisions, which amounted to PLN 369.7 million in Q3 2024, PLN 387.2 million in Q4 2024, PLN 344.0 million in Q1 2025, PLN 319 million in Q2 2025 and PLN 296 milion in Q3 2025; **We do not charge a commission and offer a lower margin for a house or residential premises whose annual demand for non-renewable primary energy for heating, ventilation and hot water preparation does not exceed respectively: 62 kWh/m2/year in the case of a house or 76 kWh/m2/year in the case of a house after renovation and 58 kWh/m2/year in the case of residential premises in a multi-family building or 62 kWh/m2/year in the case of a residential premises in a single- family building. 39,311 38,903 39,174 39,982 40,309 20,242 22,287 23,839 25,413 27,146136 105 104 113 1088,387 8,552 8,706 8,913 9,3431,421 1,420 1,409 1,433 1,46669,497 71,267 73,232 75,854 78,372 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 PLN mortgage loans - floating % rate PLN mortgage loans - fixed % rate FX mortgage loans* Cash loans Other loans +13% +3% q/q y/y +1% +3% +5% +11% -4% -21% +2% +3% +7% +34% 1,476 1,469 1,437 1,697 1,863 0 200 400 600 800 1,000 1,200 1,400 1,600 1,800 2,000 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 +10% +26% 85% 90% 69% 62% 68% 15% 10% 31% 38% 32%3,426 3,761 4,676 4,917 5,005 0 1,000 2,000 3,000 4,000 5,000 6,000 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Fixed rate Floating rate +2% +46%
Page 20
Savings and investments • 175.1 thousand bank clients invest on a regular basis (+14% y/y, +3% q/q) and 211.5 thousand clients had a dedicated pension product at ING (+30% y/y, +6% q/q) • In Q3 2025 about 67% of open investment fund units were purchased via mobile banking • At the end of Q3 2025, we serviced 200.9 thousand brokerage accounts (+6% y/y, +1% q/q) • The turnover of our brokerage office on the stock market in Q3 2025 amounted to PLN 3.3 billion (+26% y/y, -13% q/q), which translates into a market share of 1.44% (-0.3 p.p. y/y, without change q/q) • The assets representing investments in funds compliant with Articles 8 and 9 of SFRD* amounted to PLN 8.0 billion (+32% y/y, +9% q/q) *Funds promoting sustainable development (Article 8) and having an impact (Article 9). 20 31,477 31,850 32,938 33,868 35,118 73,153 76,338 80,564 80,225 79,758 15,947 17,486 18,294 19,184 19,57916,954 17,663 19,114 20,558 22,5748,054 7,859 9,011 9,687 9,585 145,585 151,196 159,921 163,521 166,614 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Financial instruments accumulated in brokerage accounts Mutual funds Term deposits and structured products Savings accounts Current accounts +2% +14% +10% q/q y/y +33% +4% +12% +2% +23% -1% +9% -1% +19% 6% 29% 1% 12%
Page 21
Progressive evolution of banking ING is becoming more and more digital 3.2 million mobile banking users • We have a total of 1,730 thousand mobile cards (+1% q/q, +12% y/y) • 60.3 million BLIK transactions in Q3 2025 (+2% q/q, +15% y/y) completed by retail clients, of which 43.3 million transactions online (+3% q/q, +17% y/y) • 4,514 thousand clients with access to online banking (+1% q/q, +4% y/y), 77% of whom are actively using this access • 3,106 thousand active users of the mobile app (+2% q/q, +8% y/y) • 2,444 thousand “mobile only” users (+2% q/q, +11% y/y) • In Q3 2025, we sold 94% of cash loans to retail clients via online channels How our clients use internet banking based on the number of users • 157 meeting places (-18 vs end of 2024) • 853 recyclers (devices with a pay-in function), all with a contactless reader Google Play – 4.8 App Store – 4.9 21
Page 22
Appendices
Page 23
96,226 98,732 Q3 24 Q3 25 89,579 95,759 Q3 24 Q3 25 Deposits (PLN million) Receivables (PLN million) Corporate banking • We serve 589.4 thousand corporate clients, of which: • 464.2 thousand are entrepreneurs • 122.0 thousand are SMEs and mid-corporates • 3.2 thousand are strategic clients • In Q3 2025, our corporate clients using ING Business made 51.0 million transfers (+9% y/y), of which 4.6 million were made in mobile banking (+9% y/y) • We have 47.4 thousand payment terminals in total; we processed 17.4 million transactions in Q3 2025 (+1% y/y) • 11,655 stores with an active imoje payment gateway (+18% y/y) • The portfolio of receivables from entrepreneurs increased by PLN 157 million y/y (+2% y/y) to PLN 9.2 billion • The portfolio of receivables from SMEs and mid- corporates increased by PLN 2.0 billion y/y (+4% y/y) to PLN 53.1 billion • The portfolio of receivables from strategic clients increased by PLN 345 million y/y (+1% y/y) to PLN 36.5 billion +3% +7%
Page 24
Corporate client base 589 thousand companies *Primary clients – clients with a specified number of transactions and an average deposit or credit balance above a specified limit during the last year; the conditions are defined separately for each of the components of the corporate segment (entrepreneurs, medium-sized and large companies and strategic clients). The criteria for qualifying clients for the primary segment have changed since 2025, and the data for 2024 has also been recalculated according to the new methodology. 24 We maintain 472 thousand current accounts for 464 thousand entrepreneurs, of which 99% are Direct accounts 450 451 452 460 464 221 223 225 227 230 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Number of entrepreneurs - total Number of entrepreneurs - primary* +3.7k q/q y/y +14.2k +2.5k +8.4k 118.0 118.4 119.6 120.9 122.0 3.39 3.33 3.27 3.22 3.17121.4 121.7 122.9 124.1 125.2 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Number of SME and mid-corporates Number of strategic clients q/q y/y -0.06k -0.23k +1.2k +4k
Page 25
Corporate receivables *Does not include lease loans. 25 7,185 7,064 7,165 7,150 7,268 37,975 36,786 37,666 38,559 39,595 30,572 31,994 32,120 32,152 31,169 75,732 75,844 76,951 77,861 78,032 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +3% +0% q/q y/y 1,795 1,825 1,831 1,856 1,867 9,574 9,627 9,489 9,763 9,901 2,042 1,992 2,031 2,045 2,100 13,411 13,444 13,351 13,664 13,868 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +3% +1% q/q y/y 14 14 16 16 16 3,562 3,420 3,494 3,604 3,619 3,507 3,426 3,387 3,319 3,197 7,083 6,860 6,897 6,939 6,832 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) -4% -2% -4% q/q y/y -9% +0% +2% 0% +14 % +3% +3% +1% +3% +1% +4% -3% +2% +3% +4% +2% +1%
Page 26
Cash management The number of mobile transfers in ING Business increased by +9% y/y to 4.6 million new corporate clients acquired in Q3 2025 16.4 thousand 14,727 16,120 14,834 15,473 16,196 52,289 57,054 53,266 53,399 55,583 22,563 19,300 21,284 21,501 23,980 89,579 92,474 89,384 90,373 95,759 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +7% +6% +12% q/q y/y +6% +4% +6% +5% +10% 10,835 11,957 10,742 11,251 11,816 29,496 33,620 30,650 31,176 31,418 16,180 15,370 16,269 16,946 17,048 56,511 60,947 57,661 59,373 60,282 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +7% +2% +1% q/q y/y +5% +1% +7% +5% +9%
Page 27
Appendices
Page 28
Income statement Consolidated income statement (PLN million) Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 q/q y/y million % million % Net interest income, of which: 2,162 2,042 2,260 2,261 2,211 2,173 2,192 19 0.9% -68 -3.0% Interest income 3,232 3,114 3,356 3,410 3,368 3,453 3,504 51 1.5% 148 4.4% Interest expenses -1,070 -1,072 -1,096 -1,149 -1,157 -1,280 -1,312 -32 2.5% -216 19.7% Net fee and commission income 576 571 582 565 579 584 598 14 2.4% 16 2.7% Result on trade operations and revaluation 12 81 67 39 114 145 158 13 9.0% 91 135.8% Net income on instruments measured at fair value through profit or loss and FX result 19 67 52 60 108 171 116 -55 -32.2% 64 123.1% The result on the sale of securities measured at amortised cost -6 1 -2 1 1 -4 -1 3 -75.0% 1 -50.0% Net income on the sale of securities measured at fair value through other comprehensive income and dividend income 2 11 2 -18 0 12 4 -8 -66.7% 2 100.0% Net income on hedge accounting -3 2 15 -4 5 -34 39 73 - 24 160.0% Net income on other core activities 3 0 0 25 6 7 -2 -9 - -2 - Share in net profit (loss) of associated entities recognised under the equity method 7 8 8 10 9 11 12 1 9.1% 4 50.0% Income 2,760 2,702 2,917 2,900 2,919 2,920 2,958 38 1.3% 41 1.4% Expenses -1,089 -978 -957 -934 -1,202 -1,055 -1,047 8 -0.8% -90 9.4% Personnel expenses -469 -503 -518 -541 -501 -526 -535 -9 1.7% -17 3.3% Depreciation and amortisation -81 -79 -90 -90 -80 -74 -79 -5 6.8% 11 -12.2% Regulatory expenses -179 0 -1 0 -234 -25 -25 0 0.0% -24 25x Other expenses -360 -396 -348 -303 -387 -430 -408 22 -5.1% -60 17.2% Result before risk costs 1,671 1,724 1,960 1,966 1,717 1,865 1,911 46 2.5% -49 -2.5% Risk costs including legal cost of risk for FX mortgage loans -197 -318 -348 -173 -209 -193 -251 -58 30.1% 97 -27.9% Retail -34 -53 84 -118 -23 42 -51 -93 - -135 - Corporate -163 -265 -432 -55 -186 -235 -200 35 -14.9% 232 -53.7% Tax on certain financial institutions -187 -179 -182 -192 -196 -198 -199 -1 0.5% -17 9.3% Profit (loss) before tax 1,287 1,227 1,430 1,601 1,312 1,474 1,461 -13 -0.9% 31 2.2% Income tax -294 -262 -328 -292 -298 -339 -349 -10 2.9% -21 6.4% Net profit (loss), of which: 993 965 1,102 1,309 1,014 1,135 1,112 -23 -2.0% 10 0.9% Net profit (loss) attributable to the shareholders of ING BSK 993 965 1,102 1,309 1,014 1,135 1,112 -23 -2.0% 10 0.9% Number of shares issued (million) 130.1 130.1 130.1 130.1 130.1 130.1 130.1 0.0 0.0% 0.0 0.0% Earnings per share (PLN) – annualised 30.53 29.67 33.88 40.25 31.18 34.90 34.19 -0.71 -2.0% 0.31 0.9% 28
Page 29
Consolidated statement of financial position Consolidated statement of financial position (PLN million) Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 q/q y/y million % million % Assets Cash in hand and balances with the Central Bank 7,041 4,508 3,338 8,965 8,361 9,240 8,828 8,457 -371 -4.2% -508 -5.7% Loans and receivables to other banks 19,620 20,231 19,646 18,150 21,635 18,237 23,105 23,203 98 0.4% 5,053 27.8% Financial assets measured at fair value through profit or loss 2,235 1,983 1,290 1,378 1,927 1,728 1,664 1,446 -218 -13.1% 68 4.9% Derivative hedge instruments 208 327 103 92 61 159 47 126 79 168.1% 34 37.0% Investment securities 56,614 64,439 58,931 54,231 58,992 60,706 56,162 60,635 4,473 8.0% 6,404 11.8% Assets securing liabilities 165 0 1,996 4,495 179 4,805 16,431 7,940 -8,491 -51.7% 3,445 76.6% Loans and other receivables to clients 156,560 158,453 161,411 164,641 166,698 171,863 173,332 178,586 5,254 3.0% 13,945 8.5% Non-financial assets 1,495 1,483 1,509 1,466 1,468 1,45,7 1,453 1,479 26 1.8% 13 0.9% Income tax assets 1,098 898 686 648 704 607 619 664 45 7.3% 16 2.5% Other assets 325 399 368 354 334 365 339 460 121 35.7% 106 29.9% Total assets 245,361 252,721 249,278 254,420 260,359 269,167 281,980 282,996 1,016 0.4% 28,576 11.2% Equity and liabilities Liabilities Liabilities to banks 13,655 13,590 13,877 13,354 15,468 14,595 14,671 14,746 75 0.5% 1,392 10.4% Financial liabilities at fair value throughprofit or loss 1,822 1,314 974 1,248 1,400 961 839 926 87 10.4% -322 -25.8% Derivative hedge instruments 280 411 149 137 83 172 57 129 72 126.3% -8 -5.8% Liabilities to clients 205,290 214,126 213,541 216,293 219,996 227,994 241,938 239,986 -1,952 -0.8% 23,693 11.0% Liabilities under debt securities issued 404 411 405 914 509 501 509 1,501 992 194.9% 587 64.2% Subordinated liabilities 1,526 1,510 1,514 1,501 1,499 1,467 1,487 1,497 10 0.7% -4 -0.3% Provisions 542 523 645 640 636 613 589 607 18 3.1% -33 -5.2% Income tax liability 115 17 70 156 17 149 455 697 242 53.2% 541 346.8% Other liabilities 4,991 3,379 3,930 3,947 3,581 3,906 3,819 3,753 -66 -1.7% -194 -4.9% Total liabilities 228,625 235,281 235,105 238,190 243,189 250,358 264,364 263,842 -522 -0.2% 25,652 10.8% Equity Share capital 130 130 130 130 130 130 130 130 0 0.0% 0 0.0% Supplementary capital – share premium account 956 956 956 956 956 956 956 956 0 0.0% 0 0.0% Revaluation reserve -5,095 -5,379 -5,274 -4,325 -4,699 -4,076 -3,131 -2,704 427 -13.6% 1,621 -37.5% Retained earnings 20,750 21,744 18,372 19,469 20,783 21,805 19,667 20,772 1,105 5.6% 1,303 6.7% Own shares for the purposes of the incentive programme -5 -11 -11 0 0 -6 -6 0 6 -100.0% 0 - Equity attributable to shareholders of ING BSK 16,736 17,440 14,173 16,230 17,170 18,809 17,616 19,154 1,538 8.7% 2,924 18.0% Non-controlling interests 0 0 0 0 0 0 0 0 0 - 0 - Total equity 16,736 17,440 14,173 16,230 17,170 18,809 17,616 19,154 1,538 8.7% 2,924 18.0% Total equity and liabilities 245,361 252,721 249,278 254,420 260,359 269,167 281,980 282,996 1,016 0.4% 28,576 11.2% Number of shares issued (million) 130.1 130.1 130.1 130.1 130.1 130.1 130.1 130.1 0.0 0.0% 0.0 0.0% Book value per share (PLN) 128.64 134.05 108.94 124.75 131.98 144.57 135.40 147.23 11.82 8.7% 22.48 18.0% 29
Page 30
Income per category 30 2,260 2,261 2,211 2,173 2,192 582 565 579 584 598 75 74 129 163 168 2,917 2,900 2,919 2,920 2,958 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Net interest income Net fees and commissions Other income q/q +1% +2% +3% y/y -3% +3% +124% +1% +1% 1,327 1,300 1,280 1,298 1,348 1,590 1,600 1,639 1,622 1,610 2,917 2,900 2,919 2,920 2,958 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Retail banking Corporate banking +1% +1% -1% q/q y/y +1% +4% +2% +1% -2%
Page 31
Bank assets and liabilities 31 120.6 125.7 131.8 133.3 134.5 89.6 92.5 89.4 90.4 95.86.1 1.8 6.8 18.3 9.8 216.3 220.0 228.0 241.9 240.0 0.0 50.0 100.0 150.0 200.0 250.0 300.0 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Retail banking Corporate banking Other liabilities +11% -1% +6% +7% +1% +12% -47% +59% q/q y/y 16.2 17.2 18.8 17.6 19.21.5 1.5 1.5 1.5 1.5 216.3 220.0 228.0 241.9 240.0 13.4 15.5 14.6 14.7 14.77.0 6.2 6.3 6.3 7.6254.4 260.4 269.2 282.0 283.0 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Equity Subordinated debt Deposits and other liabilities to clients Liabilities to banks Other +11% +0% +1% 0% +9% +18% -1% +11% q/q y/y +1% +10% +21% +8% 68.7 70.4 72.3 75.1 77.5 93.0 93.1 93.9 95.0 95.1 3.0 3.2 5.6 3.2 6.0 164.6 166.7 171.9 173.3 178.6 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Retail banking Corporate banking Other receivables +8% +3% +0% q/q y/y +2% +3% +13% +84% +99% 27.1 30.0 27.5 31.9 31.7 59.3 60.2 66.2 73.4 69.0 164.6 166.7 171.9 173.3 178.6 3.3 3.5 3.6 3.3 3.8254.4 260.4 269.2 282.0 283.0 Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Securities Loans, corporate bonds and other receivables from customers Other Razem +11% +0% -1% +17% -6% +16% q/q y/y +3% +8% +15% +13%
Page 32
Capital requirement structure *It may reach the level of 3%-5% after the decisions of i) the European Commission, ii) the European Commission and the European Systemic Risk Board and iii) the European Banking Authority; the 5% level may be exceeded subject to the consent of the European Commission; **In justified cases, it may exceed 2.5%. 32 On 14 October 2025 the Bank concluded a subordinated loan agreement with ING Bank N.V. with the registered office in Amsterdam . The loan amount is EUR 250 million. The loan was granted for 10 years. The transaction date was 15 October 2025.The Bank will apply to the PFSA for approval of loan amount recognition under Tier II capital. 12.497% 10.497% 8.00% 8.00% 8.00% 8.00% 8.00% 2.50% 2.50% 2.50% 2.50% 2.50% 0.50% 1.00% 1.00% 1.00% 1.00% 0.01% 0.01% 0.01% 0.01% 1.00% 0.31% 0.00% 0.00% 0.00% 0.00% 3.66% 4.16% 4.63% 4.15% 2.35% 14.98% 15.67% 16.14% 15.66% 14.85% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 6.00% 6.00% 6.00% 6.00% 6.00% 2.50% 2.50% 2.50% 2.50% 2.50% 0.50% 1.00% 1.00% 1.00% 1.00% 0.01% 0.01% 0.01% 0.01% 1.00% 0.31% 0.00% 0.00% 0.00% 0.00% 4.49% 5.07% 5.59% 5.18% 3.47% 13.81% 14.58% 15.10% 14.69% 13.97% Q3 24 Q4 24 Q1 25 Q2 25 Q3 25 Minimum (CRR) Capital conservation buffer (CCB) Bufor O-SII (0-2%; OSII) Countercyclical buffer (0-2.5%**; ACB) P2G add-on (0-4.5%) Surplus
Page 33
Lending exposure by industry Note: gross credit exposure at amortised cost covering loans, corporate bonds and leasing and factoring receivables. No: Industry Exposure % 1 Wholesale trade 10,386 10.5% 2 Real estate service 8,620 8.7% 3 Financial intermediation 6,257 6.3% 4 Other activity related to business running 6,193 6.3% 5 Land transport and transport via pipelines 5,113 5.2% 6 Constructions 4,328 4.4% 7 Manufacturing 4,248 4.3% 8 Chemicals and chemical goods production 3,807 3.9% 9 Retail trade 3,614 3.7% 10 Renting of equipment 3,523 3.6% 11 Public administration and national defense 3,443 3.5% 12 Foodstuff and beverage production 2,797 2.8% 13 Post office and telecommunications 2,700 2.7% 14 Manufacture of fabricated metal products 2,676 2.7% 15 Auxiliary service connected with financial intermediation 2,354 2.4% 16 Wood and paper industry 2,191 2.2% 17 Power industry 2,170 2.2% 18 Rubber industry 1,905 1.9% 19 Agriculture, forestry, fishery 1,862 1.9% 20 Other 20,535 20.8% Total 98,722 100.0% Consolidated approach 30.09.2025 33
Page 34
Lending exposure by industry Note: gross credit exposure at amortised cost covering loans, corporate bonds and leasing and factoring receivables plus off-balance sheet exposures. No: Industry Exposure % 1 Wholesale trade 17,477 11.1% 2 Constructions 10,605 6.7% 3 Real estate service 9,510 6.0% 4 Other activity related to business running 8,863 5.6% 5 Financial intermediation 8,656 5.5% 6 Retail trade 7,844 5.0% 7 Land transport and transport via pipelines 6,389 4.1% 8 Manufacturing 6,014 3.8% 9 Auxiliary service for transportation 5,394 3.4% 10 Public administration and national defense 5,017 3.2% 11 Foodstuff and beverage production 5,007 3.2% 12 Power industry 4,826 3.1% 13 Renting of equipment 4,779 3.0% 14 Chemicals and chemical goods production 4,659 3.0% 15 Manufacture of fabricated metal products 4,572 2.9% 16 Post office and telecommunications 3,496 2.2% 17 Rubber industry 3,283 2.1% 18 Wood and paper industry 3,245 2.1% 19 Sale, repair and maintenance of motor vehicles 3,009 1.9% 20 Other 34,913 22.2% Total 157,558 100.0% Consolidated approach 30.09.2025 34
Page 35
Appendices
Page 36
ING Bank Śląski – who we are 3rd largest bank in Poland Key facts • We are a universal bank established in 1989 • We provide comprehensive financial services to retail and corporate clients in all segments • We serve clients through remote channels (including internet and mobile banking) and a network of branches fully equipped with self-service zones • We have 4.7 million retail clients and 589 thousand corporate clients • We employ 7.8 thousand people • We are number three in Poland in terms of deposits’ and net loans’ volumes as at the end of Q2 2025 • Entity rating / outlook: A+ / Negative • Short-term rating: F1+ • Viability rating: bbb+ • Shareholder Support Rating: a+ • Long-term rating on the national scale / outlook: AAA (pol) / Stable • Short-term rating on a national scale: F1+ (pol) ING Bank Hipoteczny S.A. 100% ING Usługi dla Biznesu S.A. 100% ING Investment Holding (Polska) S.A. 100% Nowe Usługi S.A. 100% SAIO S.A. 100% Dom Data IDS Sp. z o.o. 40% ING Lease Polska Sp. z o.o. 100% ING Commercial Finance S.A. 100% Paymento Financial S.A. 100% Goldman Sachs TFI S.A. 45% ING Bank Śląski S.A. • Long/short term deposit rating: A2/ P-1; outlook: Stable • Individual BCA Assessment: baa2 • Adjusted BCA Score: baa1 • Counterparty risk assessment long / short term: A1 ( cr) / P-1 (cr) Moody’s Fitch 36
Page 37
C/WK 2.1x ING Bank Śląski S.A. shares ING BSK shares vs. WSE indices recalculated for comparability other <5% 13.20% ING Bank NV 75.00% Allianz Polska OFE* 6.62% Nationale Nederlanden PTE** 5.18% *Based on the semi-annual asset structure of Allianz Polska OFE as at 30 June 2025. **Based on the notice from Nationale Nederlanden PTE dated 9 July 2025. The share capital of ING Bank Śląski S.A. is divided into 130,100,000 shares with a nominal value of PLN 1 each. The Bank’s shares are ordinary bearer shares. P/T 8.6x ING BSK share price PLN 303.5 as at 30 September 2025 Capitalisation PLN 39.5 billion EUR 9.2 billion Free float PLN 9.9 billion EUR 2.3 billion ISIN: PLBSK0000017 Bloomberg: ING PW Reuters: INGP.WA 37 0 10 20 30 40 50 60 70 80 200 250 300 350 400 Dec 24 Jan 25 Feb 25 Mar 25 Apr 25 May 25 Jun 25 Jul 25 Aug 25 Sep 25 Volume (thousand) Share price (PLN) Volume ING BSK WIG mWIG40 WIG-Banks +26%
Page 38
Selected initiatives ING Bank Hipoteczny with a billionth issue of covered bonds A personal carbon footprint calculator developed in collaboration with Visa and Clarity AI ING will finance the investments housing in the formula Sustainability Linked Loan ING Bank Hipoteczny has subscribed for an issue of four-year covered bonds worth PLN 1 billion. The margin was set at 78 basis points above the 6M WIBOR rate. The subscription for ING Bank Hipoteczny's covered bonds took place on September 23, 2025. The issue generated significant investor interest. During the bookbuilding process, purchase declarations were submitted by international financial institutions, pension and investment funds, and other entities, including banks. The margin of 78 basis points reflects the very high quality of the loan portfolio securing these bonds, as well as the strong and stable standing of the Bank itself. ING Bank Śląski together with Santander Bank Polska provided financing in the amount of PLN 110 million for residential investments in Warsaw and Krakow. The investor is Heimstaden, one of the largest European owners of rental apartments. Financing was granted in a formula Sustainability Linked Loan (SLL), the terms of which are related to the implementation of sustainable goals development. The funds will be used for construction certified buildings compliant with the standard BREEAM and housing estates powered by green energy coming from water and wind. The deal highlights ING Bank Śląski's involvement in the transformation energy and supporting the responsible one construction. Heimstaden committed to reductions CO₂ emissions by 42% by 2030 compared to z levels 2020. ING Bank Śląski has launched a tool that allows users to calculate their estimated individual carbon footprint. It also allows users to see how their daily choices can impact the environment and their surroundings. It shows how their results compare to those of other residents of our country. Additionally, users can learn personalized tips on how to reduce their carbon footprint - in line with their values and lifestyle. The calculator was developed in partnership with Visa and Clarity AI. Using the tool does not require logging in or owning any ING product. The carbon footprint calculator is available at: More information More information 38 ING has released a building energy efficiency calculator More information ING Bank Śląski has prepared a free tool to help you plan renovations that improve energy consumption in your home. Simply provide basic building information, and the calculator will suggest investments that can improve energy efficiency, estimate potential savings on bills, project costs, and payback periods. The calculator has been designed to easily and intuitively guide users through the planning process. Anyone can use the calculator - you don't need to be a bank customer.
Page 39
Our dividend policy 0.0 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% 12.0% 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023* 2024 Dividend yield (%) DPS (PLN) Data prior to the November 2011 stock split (1:10) adjusted accordingly; dividend yield as at the dividend date. *Including: Including: PLN 3,330.5 million from the profit earned by the Bank in 2023, which constitutes 75% of the standalone and consolidated profit of ING Bank Śląski S.A. for 2023, and PLN 1,008.3 million from the reserve capital intended for dividend payment. The amount of PLN 1,008.3 million consists of: PLN 494.4 million of profit for 2019 and PLN 513.9 million of profit for 2022. 39 The key assumptions of the ING Bank Śląski S.A. Dividend Policy: ING Bank Śląski S.A. endorses in the foreseeable future a stable process of dividend payout up to 50% of a yearly net profit of the Bank, in adherence to the rules of prudent management and any and all regulatory requirements which the Bank shall comply with and taking into account the adopted Best Practice for WSE Listed Companies 2021. A proposal to pay a dividend in the amount higher than the dividend ratio referred to above is possible when it is justified by the financial standing of the Bank (e.g. from undivided profit from previous years) and provided that all other requirements set out in the law and the Policy are met. The Dividend Policy endorses the option to pay dividend from the capital surplus over the minimum capital adequacy ratios and over the minimum capital ratios set for the Bank by the PFSA for dividend payout purposes: minimum common equity Tier 1 (CET1) at the level of 4.5% + combined buffer requirement[1], minimum Tier 1 (T1) at the level of 6.0% + combined buffer requirement[1], minimum total capital ratios (TCR) at the level of 8.0% + combined buffer requirement[1], where the footnote [1] means the combined buffer requirement binding in the year of dividend payment. When deciding on the proposed amount of dividend payout, the Bank Management Board considers Polish Financial Supervision Authority’s stance on the banks’ dividend policy, which is subject to official announcement, as well as the following terms and conditions: the current financial standing of the Bank and the Bank Group, including limitations in the case of sustaining a financial loss or low profitability (low ROA/ROE), Bank's and Bank Group’s assumptions of the management strategy and risk management strategy, limitations under Article 56 of the Act on macroprudential supervision over the financial system and crisis management in the financial system of 5 August 2015, the need to adjust profit of the present period or unapproved annual profit recognised as own funds with foreseeable dividends, according to Article 26 of the EU Regulation No. 575/2013, macroeconomic environment.
Page 40
Glossary – simplified definitions of terms used in the presentation 40 LCR Liquidity Coverage Ratio Computed as a ratio of high-liquid assets to short-term liabilities. It is introduced in stages. The minimum value is 100% starting from 2018. Retail clients – individuals. Corporate clients – entrepreneurs, SMEs, mid-corporates and strategic clients (holdings). • Entrepreneurs – with an annual turnover not exceeding PLN 10 million. • SMEs – corporates with an annual turnover between PLN 10 million and PLN 80 million. • Mid-corporates – corporates with an annual turnover between PLN 80 million and PLN 1 billion. • Strategic clients – holdings with an annual turnover over PLN 1 billion. NIM – Net Interest Margin – the ratio of net interest income to the average value of interest earning assets (incl. loans, bonds) as at the end of the quarters in a given period (five quarters for cumulative margin and two quarters for quarterly margin). MREL Minimum Requirement for own funds and Eligible Liabilities (MREL) – minimum level of own funds and liabilities subject to write down or conversion. The institution transposed into Polish law under the Act on the Bank Guarantee Fund, Deposit Guarantee Scheme and Resolution of 10 June 2016. NSFR Net Stable Funding Ratio. It is computed as the ratio of available stable funding to required stable funding. The minimum value (effective from the end of June 2021) is 100%. C/I ratio – ratio of the indicated cost category to the bank’s income (including the share in the net profit of associated entities). Cost of risk – the balance of provisions created and released due to the impairment on the value/quality of the bank’s financial assets (e.g. loans) including legal cost of risk for FX mortgage loans to the average value of gross loans. Provisioning ratio – the ratio of provisions established to impaired loans as part of Stage 3 loans. Bank tax – tax from certain financial institutions; in the case of banks it is paid monthly on the surplus of assets over own funds, treasury bonds and fixed level of PLN 4 billion; the tax rate is 0.0366% monthly (0.44% annually). ROA – Return on Assets – the ratio of net profit to the average assets in a given period. ROE – Return on Equity – the ratio of net profit to the average equity in a given period. L/D ratio – loan to deposit ratio; the ratio describing what portion of deposits was used to fund lending. MCFH Macro Cash Flow Hedge; revaluation reserve from measurement of cash flow hedging instruments. RWA Risk weighted assets – the sum of assets multiplied by the risk weights of a given asset category. Tier 1 ratio – the ratio of Tier 1 capital (the capital of the highest quality) to the bank’s risk weighted assets. TCR Total capital ratio – the ratio of total own funds (including subordinated debt (so-called Tier 2)) to the bank’s risk weighted assets. Definitions of terms used on the slide with the implementation of selected strategic objectives: Organisational Health Index – part of the full Organisational Health Index survey; determines the health of an organisation based on its performance in 9 health areas (including Strategy, Leadership, Innovation, Work Environment). The full Organisational Health Index survey is conducted twice a year. eNPS / employees rate the bank as an employer – determines the employee’s level of job satisfaction – "Would you recommend this place of work to family or friends?". eNPS / employees rate the bank as clients – determines how likely our employees are to recommend their family and friends to become ING clients.
Page 41
Contact details Calendar for 2025 Iza Rokicka Head of Investor Relations, ESG Reporting and Market Research Bureau +48 887 611 162 iza.rokicka@ing.pl ING Bank Śląski S.A. ul. Pulawska 2 02-566 Warsaw investor@ing.pl 41 Report for Q4 2024 (preliminary data) Annual report for 2024 Ordinary General Meeting Dividend record day Report for Q1 2025 Dividend payout day Report for Q2 2025 Report for Q3 2025 6 February 7 March 29 April 6 May 8 May 12 May 31 July 30 October Publication of the strategy18 November
Page 42
Investor Information ING Bank Śląski S.A. prepares the financial statements under the International Accounting Standards (IAS) adopted by the European Union (IFRS-EU). The financial information presented in this document has been prepared based on the same accounting principles as applied in the ING Bank Śląski S.A. Annual Report. All figures in this document are unaudited. Minor differences in figures are possible. Minor differences in figures are possible. Certain statements contained herein are not historical facts; some of them in particular are forecasts and future expectations that are based on current views and assumptions of the Bank Management Board and that involve known and unknown risks and uncertainties. Actual results, performance or events may differ materially from data contained or implied in such statements due to the following: (1) changes in general economic conditions, (2) changes in performance of financial markets, (3) changes in the availability of, and costs associated with, sources of liquidity such as interbank funding, as well as conditions in the credit markets generally, including changes in borrower and counterparty creditworthiness, (4) changes affecting interest rate levels, (5) changes affecting FX rates, (6) changes in general competitive factors, (7) changes in laws and regulations, (8) changes in the policies of governments and/or regulatory authorities, and (9) conclusions with regard to acquisition accounting assumptions and methodologies. ING Bank Śląski S.A. assumes no obligation to publicly update or revise any forward-looking statements, whether as a result of new information or for any other reason. www.ing.pl