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https://brand.ing.com Changing a photo • Select a new photo from our Brand site https://brand.ing.com and save the file on your computer. • Click on the existing photo and choose “Change Picture” via the right mouse button and choose “From a File…” • In the dialogue box, select the new photo and click “Insert”. • Finally, click on the new photo and choose “Move to Back” via the right mouse button to ensure the title is layered on top of the image. Adjusting photos within image frames Sometimes a newly added photo doesn’t sit nicely in its frame and needs to be adjusted i.e. moving the subject to the centre. • Select the photo you want to adjust. • Go to the Picture Format tab in the top navigation. • Click the “Crop” button and scale or move the image within the crop box. • Make sure that your picture is properly visible and not stretched. • Click outside of the photo frame to save the crop. ING logo or identifier: which cover should I use? You can choose between covers with the ING logo or with the ING identifier. The identifier is best applied in commercial and informal presentations, assuming it has significant brand recognition in your market. It is less suitable for formal information Changing the text/background color To change the background colour of your slide, just right click on it and choose “Format Background…”. Ensure that “Solid fill” is selected and choose one of our secondary brand colours by clicking the paint bucket icon next to “Colour”. To change the text colour, select the text you want to change and navigate to the “Home” tab. Here you will find the “Font Colour” button next to the font size and highlight options. Click on this and select either white or black colour swatch. To ensure the slides remain legible, please use one of the following text/background pairings for the correct contrast: Text Text - financial and business results for Q2 2026 ING Bank Śląski S.A. Warsaw, 30 July 2026
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Changing numbered lists to bullet points • Select the text frame • In the “Home” tab click the “Bullet List” button, situation right next to the font style and “Numbering” button https://brand.ing.com Changing a photo • Select a new photo from our Brand site https://brand.ing.com and save the file on your computer. • Click on the existing photo and choose “Change Picture” via the right mouse button and choose “From a File…” • In the dialogue box, select the new photo and click “Insert”. • Finally, click on the new photo and choose “Move to Back” via the right mouse button to ensure the title is layered on top of the image. Adjusting photos within image frames Sometimes a newly added photo doesn’t sit nicely in its frame and needs to be adjusted i.e. moving the subject to the centre. • Select the photo you want to adjust. • Go to the Picture Format tab in the top navigation. • Click the “Crop” button and scale or move the image within the crop box. • Make sure that your picture is properly visible and not stretched. • Click outside of the photo frame to save the crop. Table of contents 2 1. Introduction to financial results and the Bank’s market position 2. Updated information on the macroeconomic situation according to the ING Analyses Bureau 3. Financial results for Q2 2026 4. Appendices
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Changing the text/background color To change the background colour of your slide, just right click on it and choose “Format Background…”. Ensure that “Solid fill” is selected and choose one of our secondary brand colours by clicking the paint bucket icon next to “Colour”. To change the text colour, select the text you want to change and navigate to the “Home” tab. Here you will find the “Font Colour” button next to the font size and highlight options. Click on this and select either white or black colour swatch. To ensure the slides remain legible, please use one of the following text/background pairings for the correct contrast: Text Text Text Text Text Text Text https://brand.ing.com Changing a photo • Select a new photo from our Brand site https://brand.ing.com and save the file on your computer. • Click on the existing photo and choose “Change Picture” via the right mouse button and choose “From a File…” • In the dialogue box, select the new photo and click “Insert”. • Finally, click on the new photo and choose “Move to Back” via the right mouse button to ensure the title is layered on top of the image. Adjusting photos within image frames Sometimes a newly added photo doesn’t sit nicely in its frame and needs to be adjusted i.e. moving the subject to the centre. • Select the photo you want to adjust. • Go to the Picture Format tab in the top navigation. • Click the “Crop” button and scale or move the image within the crop box. • Make sure that your picture is properly visible and not stretched. • Click outside of the photo frame to save the crop. Introduction to financial results and the Bank’s market position
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Corporate loans portfolio PLN 105.7 bn (+7.3 bn y/y) Key facts – Q2 2026 4 Net interest income PLN 2,330 mn (no change q/q, +7% y/y) Net fee and commission income PLN 679 mn (+14% q/q, +16% y/y) Opex PLN 1,101 mn (-14% q/q, +4% y/y) Cumulative ROE adjusted for MCFH 20.0% (21.4% a year earlier) Net profit PLN 1,193 mn (+45% q/q, +5% y/y) 101 ths new retail clients 19 ths new corporate clients in Q2 2026 Client base Client volumes Cash loans portfolio PLN 10.2 bn (+1.3 bn y/y) Clients’ deposits PLN 258.3 bn (+34.7 bn y/y) MCFH-adjusted ROE = total net profit for 4 consecutive quarters / average equity for 5 subsequent quarters excluding MCFH; *according to NBP data. L/D - bank 72.6% L/D - sector 66.7% Mortgage loans portfolio PLN 72.5 bn (+6.9 bn y/y)
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Copy content slides Using this slide is great for sharing information with colleagues as a document, rather than in presentations. Key elements of the implementation of the ‚ING. In the Beat of Life’ strategy in Q2 2026 Our Promise to clients Our Bold moves Our Advantages supporting implementation of the strategy Most impactful Most valuedMost loved Our vision Undisputable customer experiences powered by digital innovation and AI / Gen AI capabilities Assisting clients in wealth management and making sound financial decisions Strategic partner in key projects shaping Poland's economy Investments and retirement solutions New clients Boosting lending activity Modern product offering Frictionless banking 252 ths clients with pension product1 394 ths Investing clients2 15% investment market share3 Corporate Mortgages Digital Mortgage #LeasingOnClick Accounts in the subscription model 4.7 Google Play Moje ING Consumer lending Factoring4 5.43 m Clients, including: Retail clients: 4.81 m Corporate clients – 611 ths PLN 72,5 bn 4,9% market share #3 PLN 106 bn ING Business Integration of KSeF with ING Accounting, Moje ING, and ING Business 4.9 App Store 4.9 Google Play 4.4 App Store #1NPS Expansion of benefits and initiatives supporting dialogue and strong workplace relationships Redefinition of the ALCO role and the establishment of a Financial Risk Committee Transformation of accounting processes Combining finance, technology and education to address customers’ evolving needs 50% of applications migrated to Cloud Moje ING & ING Business availability: 100% Level of process automation (STP): 82% RES financing5: PLN 2.9 bn Share of energy-efficient properties in new mortgage sales: 57% ESG & Sustainability Scalable operating modelInnovative technology#1 financial brand in Poland Modern Risk and Finance Top employer 1) Defined as clients holding an IKE or IKZE account with an active investment register and a positive product balance; 2) Defined as clients with investment fund-based products (including IKE, IKZE) and/or individual brokerage accounts and a fund balance of at least PLN 100; 3) Defined as the ratio of ING TFI assets—plus the volume of bank clients' funds held with other investment fund companies and in brokerage accounts—to the total assets of investment fund companies in the capital market.; 4) Market position by the value of financed invoices; 5) Cumulative value since 2024.
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Market shares 6 Corporate deposits (%)* Corporate loans (%)* Retail loans (%) Retail deposits (%) 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. 9.1 9.3 10.2 10.7 11.1 12.0 12.6 12.0 11.9 11.9 11.7 11.5 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 1Q 26 2Q 26 7.8 8.4 8.8 9.1 9.1 9.5 10.6 10.7 10.3 9.8 10.2 10.4 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 1Q 26 2Q 26 8.6 8.8 9.2 9.4 10.0 10.4 10.4 10.0 10.1 10.2 10.4 11.0 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 1Q 26 2Q 26 4.9 5.8 6.5 7.3 8.1 9.2 9.2 9.4 9.9 10.6 10.7 10.7 8.3 9.3 10.3 11.6 12.6 13.5 13.5 13.2 13.5 14.2 14.3 14.2 3.5 3.8 4.0 4.2 4.4 4.9 4.7 4.7 4.8 4.9 4.9 4.9 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 1Q 26 2Q 26 Individuals’ loans PLN mortgage loans Cash loans
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Business volumes 7 PLN million Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 change % q/q change % y/y change q/q change y/y Total client deposits 218,148 221,180 223,650 230,214 233,356 242,489 258,330 + 7% + 16% 15,841 34,680 Corporate deposits 92,474 89,384 90,373 95,759 97,305 97,372 102,000 + 5% + 13% 4,628 11,627 Retail deposits 125,674 131,796 133,277 134,455 136,051 145,117 156,330 + 8% + 17% 11,213 23,053 Investment funds and other off- balance sheet products distributed by the Bank* 25,522 28,125 30,244 32,159 33,864 35,538 82,959 + 133% + 174% 47,421 52,715 Total client loans 167,415 170,431 174,318 177,104 181,159 185,202 189,897 + 3% + 9% 4,695 15,579 Loans to corporate banking clients incl. leasing and factoring 96,148 97,199 98,464 98,732 100,735 102,947 105,735 + 3% + 7% 2,788 7,271 Loans to retail clients 71,267 73,232 75,854 78,372 80,424 82,255 84,162 + 2% + 11% 1,907 8,308 Mortgage 61,295 63,117 65,508 67,563 69,268 70,823 72,455 + 2% + 11% 1,632 6,947 Cash loans 8,552 8,706 8,913 9,343 9,699 9,993 10,246 + 3% + 15% 253 1,333 *Full consolidation of ING TFI took place in Q2 2026.
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Changing the text/background color To change the background colour of your slide, just right click on it and choose “Format Background…”. Ensure that “Solid fill” is selected and choose one of our secondary brand colours by clicking the paint bucket icon next to “Colour”. To change the text colour, select the text you want to change and navigate to the “Home” tab. Here you will find the “Font Colour” button next to the font size and highlight options. Click on this and select either white or black colour swatch. To ensure the slides remain legible, please use one of the following text/background pairings for the correct contrast: Text Text Text Text Text Text Text https://brand.ing.com Changing a photo • Select a new photo from our Brand site https://brand.ing.com and save the file on your computer. • Click on the existing photo and choose “Change Picture” via the right mouse button and choose “From a File…” • In the dialogue box, select the new photo and click “Insert”. • Finally, click on the new photo and choose “Move to Back” via the right mouse button to ensure the title is layered on top of the image. Adjusting photos within image frames Sometimes a newly added photo doesn’t sit nicely in its frame and needs to be adjusted i.e. moving the subject to the centre. • Select the photo you want to adjust. • Go to the Picture Format tab in the top navigation. • Click the “Crop” button and scale or move the image within the crop box. • Make sure that your picture is properly visible and not stretched. • Click outside of the photo frame to save the crop. Updated information on the macroeconomic situation according to the ING Analyses Bureau
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GDP growth gains momentum after softer Q1 2026 In 2026 GDP growth of 3.4% y/y or more In 2026 slower consumption growth but stronger investment Services drive economic growth, industry recovering Source: Statistics Poland, Eurostat, ING. GDP growth and its sources, % y/y, p. p. Slower income growth to trim consumption dynamics Disposable income, households' consumption and savings rate Public investment also lift private investment Fixed investment, % y/y (nominal) 3.0 5.2 6.2 4.6 -2.0 6.9 5.3 0.2 3.2 3.6 3.4 3.2 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026P 2026P Households consumption Public consumption Fixed investment Change in inventories Net exports GDP -4 -2 0 2 4 6 8 10 12 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026P 2027P Savings rate Households consumption Real disposable income 7.2 -6.5 1.9 15.4 10.0 -1.9 3.6 13.1 20.0 3.2 6.1 12.3 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026P Private Central government Local governments Total 8.9 6.1 4.3 3.0 0.7 1.2 1.2 2.0 2.0 2.3 2.3 2.5 2.3 3.0 3.4 3.7 3.3 3.6 1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26 Industry Construction Services Other Gross value added Gross value added and its drivers, % y/y (real)
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Middle East with limited impact on inflation so far Headline inflation back to NBP target in VI’2026 after a surge Central banks less sensitive to current spike in energy prices Interest rates, % Source: Statistics Poland, Eurostat, Macrobond, ING. Consumer inflation (CPI) and its sources, % y/y, p. p. Temporary swell in prices in categories linked to fuels Price growth in selected HICP aggregates, % y/y Disinflationary impact of China continues despite energy shock Changes in prices of durable and semi-durable goods (HICP), % y/y -6 -4 -2 0 2 4 6 8 10 2020 2021 2022 2023 2024 2025 2026 Non-energy durable goods Non-energy semi-durable goods -1 0 1 2 3 4 5 6 sty 24 mar 24 maj 24 lip 24 wrz 24 lis 24 sty 25 mar 25 maj 25 lip 25 wrz 25 lis 25 sty 26 mar 26 maj 26 lip 26 wrz 26 lis 26 Core inflation Food Energy Paliwa CPI -60 -40 -20 0 20 40 60 sty 24 lut 24 mar 24 kwi 24 maj 24 cze 24 lip 24 sie 24 wrz 24 paź 24 lis 24 gru 24 sty 25 lut 25 mar 25 kwi 25 maj 25 cze 25 lip 25 sie 25 wrz 25 paź 25 lis 25 gru 25 sty 26 lut 26 mar 26 kwi 26 maj 26 cze 26 International flights Domestic flights -2 0 2 4 6 8 10 12 14 2010 2012 2014 2016 2018 2020 2022 2024 2026 Poland Czechia Hungary Euro area USA
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The Polish business sector is not making full use of its development potential Source: Eurostat 53.853.8 -20 0 20 40 60 80 100 2013 2015 2017 2019 2021 2023 Employment growth % y/y, domestic and foreign workers Low level automation Growth in newly installed robots (% y/y) Aversion to innovation AI adoption among EU businesses, 2024, % …and a reluctance to invest in changing it. Number of robots per 10,000 employees (2024) FDI absorption in line with regional peers -2.50 -2.00 -1.50 -1.00 -0.50 0.00 0.50 1.00 1.50 2.00 2.50 2020-05 2021-05 2022-05 2023-05 2024-05 2025-05 domestic foreign total Cumulative FDI inflows, % GDP Insufficient expansion of Polish companies Cumulative FDI outflow, % GDP Creative sourcing of low-cost labour 1220 818 449 446 377 329 307 231 180 166 165 140 80 50 45 Korea Singapure Germany Japan Sweden Denmark US EU27 Czechia China Slovakia Hungary Poland Bulgaria Romania 21.7 27.3 29.3 31.7 35.4 38.4 52.9 54.5 54.9 64.6 225.6 Italy Germany Greece France Romania Poland Hungary Spain Bulgaria Czechia Netherlands 0 5 10 15 20 25 30 Denmark Sweden Belgium Finland Netherlands Ireland Luxemburg Austria Germany France Estonia Lithuania Latvia Portugal Spain Malta Slovenia Greece Cyprus Italy Czechia Croatia Hungary Poland Slovakia Bulgaria 2.2 4.5 4.8 9.3 21.9 22 26.8 42.4 49 51.1 269.5 Romania Poland Bulgaria Greece Hungary Czechia Italy Spain Germany France Netherlands
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EU ETS reform: maintaining an ambitious decarbonisation path (90% GHG emissions reduction by 2040 vs 1990), but protective adjustments for industry Potential for a smaller increase in CO2 allowance prices after 2030 Key changes in the EC proposal, opening of the EU legislative process • Slower reduction in the pool of CO2 emission allowances after 2030 (easing of the LRF) • Lower rate (12% instead of 24%) for transferring the surplus of allowances to the Market Stability Reserve (MSR) • Departure from the automatic cancellation of surplus allowances in the MSR • More free allowances for energy-intensive industry (until 2038 instead of 2034), but conditional on decarbonisation investments • Extension of the Modernisation Fund beyond 2030, albeit with a reduction in its scale from 4.5% of the EU auction pool to 2.5%, and an industrial decarbonisation support instrument (ETS Investment Booster) • Requirement to allocate at least 50% of EUA auction revenues to energy transition • Gradual inclusion of waste incineration plants in the EU ETS in 2031–35 • No proposed exemption for conventional units operating less than 1,500 hours per year Source: ING Previous EC assumptions for EUA emission allowance prices up to 2040, € in 2024 prices Slower reduction of the CO2 emission allowances pool after 2030 Easing of the Linear Reduction Factor in ETS1 after 2030 (from 4.4% per year to 3.7% in 2031 -35 and 1.7% from 2036), while maintaining the overall 90% emissions reduction target 2040 vs 1990 Maintaining plans of ETS extension in 2028 (ETS2 implementation) ETS2: emissions from buildings, road transport, small industrial installations. ETS1 and ETS2 are to be integrated from 2031 12 10 12 8 30 72 120 144 300 2005 2010 2015 2020 2025P 2030P 2035P 2040P EU ETS sectors Currently non-ETS power industry (large units) aviation navigation buildings road transport industry (small units) agriculture waste ETS2 0 1000 2000 3000 4000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 Greenhouse gas emissions in the EU, bn tons CO2e ETS1 ETS2 Inne
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Gradual pick-up in credit growth Robust corporate credit growth, but from historically low levels in relations to GDP Long-term decline in corporate demand for credit Credit growth outpacing nominal GDP growth Annual growth rate of receivables and liabilities of the banking sector, end of period, % Source: National Bank of Poland (NBP), ING forecasts. Credit demand and corporate lending volumes, end of period, % GDP Private-sector credit growth reached around 10% in Q2 2026 Decomposition of annual private-sector credit growth, % y/y Growth in household loan origination and loan write-offs Value of newly granted and early repayments of loans, PLN billion 10 11 12 13 14 15 16 17 18 10 15 20 25 30 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 % GDP Share of enterprises Share of firms applaying for a creit Value of credit for enterprises (rhs) 138.7 106.9 0 25 50 75 100 125 2018 2019 2020 2021 2022 2023 2024 2025 2026F 2018 2019 2020 2021 2022 2023 2024 2025 2026F Consumer Mortgage Newly granted Repayments 9.8 -4 -2 0 2 4 6 8 10 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Others Enterprises Households Total 2024 2025 2026 2027 Total loans 5.0 5.7 10.6 7.2 Households 2.8 4.2 7.4 7.2 mortgage loans 3.4 3.5 6.5 6.1 consumer loans 6.0 8.4 10.5 10.0 Corporate loans 8.0 7.8 14.6 7.3 Enterprises 5.3 9.0 10.3 10.6 Total deposits 8.7 9.6 9.9 6.6 Households 9.9 8.1 9.6 6.9 Corporate deposits 6.6 12.4 10.5 6.2 Enterprises 3.8 14.4 8.8 7.4 Nominal GDP 7.0 6.6 6.6 5.7
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Changing the text/background color To change the background colour of your slide, just right click on it and choose “Format Background…”. Ensure that “Solid fill” is selected and choose one of our secondary brand colours by clicking the paint bucket icon next to “Colour”. To change the text colour, select the text you want to change and navigate to the “Home” tab. Here you will find the “Font Colour” button next to the font size and highlight options. Click on this and select either white or black colour swatch. To ensure the slides remain legible, please use one of the following text/background pairings for the correct contrast: Text Text Text Text Text Text Text https://brand.ing.com Changing a photo • Select a new photo from our Brand site https://brand.ing.com and save the file on your computer. • Click on the existing photo and choose “Change Picture” via the right mouse button and choose “From a File…” • In the dialogue box, select the new photo and click “Insert”. • Finally, click on the new photo and choose “Move to Back” via the right mouse button to ensure the title is layered on top of the image. Adjusting photos within image frames Sometimes a newly added photo doesn’t sit nicely in its frame and needs to be adjusted i.e. moving the subject to the centre. • Select the photo you want to adjust. • Go to the Picture Format tab in the top navigation. • Click the “Crop” button and scale or move the image within the crop box. • Make sure that your picture is properly visible and not stretched. • Click outside of the photo frame to save the crop. Financial results for Q2 2026
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Financial results 15 PLN million Q2 2025 Q1 2026 Q2 2026 % change q/q % change y/y Net interest income 2,173 2,333 2,330 0% +7% Net fee and commission income 584 595 679 + 14% +16% Other income 163 119 219 + 84% +34% Total income 2,920 3,047 3,228 + 6% +11% Total expenses -1,055 -1,281 -1,101 - 14% +4% Result before risk costs 1,865 1,766 2,127 + 20% +14% Risk costs including legal risk cost for FX mortgage loans -193 -211 -41 - 81% -79% Bank tax -198 -204 -221 + 8% +12% Profit (loss) before tax 1,474 1,351 1,865 + 38% +27% Income tax -339 -528 -672 + 27% +98% Net Result 1,135 823 1,193 + 45% +5% Total Capital Ratio (TCR) 15.69% 15.81% 14.93% -0.88 p.p. -0.76 p.p. Tier 1 capital ratio 14.72% 14.24% 13.46% -0.78 p.p. -1.26 p.p. ROE (%)* 27.1% 22.8% 22.9% +0.1 p.p. -4.3 p.p. ROE adjusted for MCFH (%)* 21.4% 19.6% 20.0% +0.4 p.p. -1.4 p.p. Total expenses incl. bank tax/total income (%) 42.9% 48.7% 41.0% -7.8 p.p. -2.0 p.p. *ROE = total net profit for 4 consecutive quarters / average equity for 5 subsequent quarters. 6M 2025 6M 2026 % change y/y 4,384 4,663 +6% 1,163 1,274 +10% 292 338 +16% 5,839 6,275 +7% -2,257 -2,382 +6% 3,582 3,893 +9% -402 -252 -37% -394 -425 +8% 2,786 3,216 +15% -637 -1,200 +88% 2,149 2,016 -6% 15.69% 14.93% -0.76 p.p. 14.72% 13.46% -1.26 p.p. 27.1% 22.9% -4.3 p.p. 21.4% 20.0% -1.4 p.p. 45.4% 44.7% -0.7 p.p.
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Net interest income 16 Net interest income (PLN million) and interest margin Interest income and expenses (PLN million) Loan-to-deposit ratio 3.91%4.17%4.73%3.86%5.58% 5.12% 3.80% 6M WIBOR 76.3% 75.3% 76.6% 75.3% 72.6% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 3,453 3,504 3,487 3,427 3,478 -1,280 -1,312 -1,192 -1,094 -1,148 5.09% 5.03% 5.02% 4.76% 4.59% -2.03% -2.03% -1.86% -1.65% -1.63% -5.00% -3.00% -1.00% 1.00% 3.00% 5.00% 7.00% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Interest income Interest expenses Interest assets profitability Funding costs +1% q/q y/y +1%+5% -10% 2,173 2,192 2,295 2,333 2,330 3.44% 3.33% 3.27% 3.22% 3.18% 3.20% 3.15% 3.30% 3.24% 3.07% 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 0.010.020.030.040.050.060.070.080.090.0100.0110.0120.0130.0140.0150.0160.0170.0180.0190.0200.0210.0220.0230.0240.0250.0260.0270.0280.0290.0300.0310.0320.0330.0340.0350.0360.0370.0380.0390.0400.0410.0420.0430.0440.0450.0460.0470.0480.0490.0500.0510.0520.0530.0540.0550.0560.0570.0580.0590.0600.0610.0620.0630.0640.0650.0660.0670.0680.0690.0700.0710.0720.0730.0740.0750.0760.0770.0780.0790.0800.0810.0820.0830.0840.0850.0860.0870.0880.0890.0900.0910.0920.0930.0940.0950.0960.0970.0980.0990.01,000.01,010.01,020.01,030.01,040.01,050.01,060.01,070.01,080.01,090.01,100.01,110.01,120.01,130.01,140.01,150.01,160.01,170.01,180.01,190.01,200.01,210.01,220.01,230.01,240.01,250.01,260.01,270.01,280.01,290.01,300.01,310.01,320.01,330.01,340.01,350.01,360.01,370.01,380.01,390.01,400.01,410.01,420.01,430.01,440.01,450.01,460.01,470.01,480.01,490.01,500.01,510.01,520.01,530.01,540.01,550.01,560.01,570.01,580.01,590.01,600.01,610.01,620.01,630.01,640.01,650.01,660.01,670.01,680.01,690.01,700.01,710.01,720.01,730.01,740.01,750.01,760.01,770.01,780.01,790.01,800.01,810.01,820.01,830.01,840.01,850.01,860.01,870.01,880.01,890.01,900.01,910.01,920.01,930.01,940.01,950.01,960.01,970.01,980.01,990.02,000.02,010.02,020.02,030.02,040.02,050.02,060.02,070.02,080.02,090.02,100.02,110.02,120.02,130.02,140.02,150.02,160.02,170.02,180.02,190.02,200.02,210.02,220.02,230.02,240.02,250.02,260.02,270.02,280.02,290.02,300.02,310.02,320.02,330.02,340.02,350.02,360.02,370.02,380.02,390.02,400.02,410.02,420.02,430.02,440.02,450.02,460.02,470.02,480.02,490.02,500.02,510.02,520.02,530.02,540.02,550.0 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Reported net interest income NIM - cumulative NIM - quaterly +7% 0% 4,384 4,663 3.44% 3.18% 0.0 500.0 1,000.0 1,500.0 2,000.0 2,500.0 3,000.0 3,500.0 4,000.0 4,500.0 5,000.0 6M 25 6M 26 +6% 91 days92 days92 days181 days181 days 91 days 90 days
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Fee and commission income 17 Fee and commission income per category (PLN million) • The result from capital market fees benefited from the full consolidation of ING TFI. • The q/q increase in FX transactions and payment and credit cards was driven by higher client transaction volumes. -82 -89 252 263 349 348 154 154 282 296 79 164129 1381,163 1,274 6M 25 6M 26 r/r +108% +5% +7% +4% 0% 0% +9% +10% -46 -47 -44 -41 -48 126 128 134 131 132 176 184 181 163 185 81 84 75 71 83 141 140 138 150 146 41 42 46 53 11165 67 68 68 70584 598 598 595 679 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Other commission income and costs, net Client account maintenance FX transactions Payment and credit cards, net Financing (loans, leasing, factoring) Capital market* Bancassurance kw/kw +109% -3% +3% +1% +13% +17% 17% r/r +171% +4% +8% +5% +5% +2% 4% +14% +16% *The capital market encompasses results from the distribution of participation units, asset management, and brokerage activities.
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Total expenses including bank tax 18 Total expenses including bank tax (PLN million) • Operating costs affected by the full consolidation of ING TFI. • Q/q increase in personnel costs due to periodic salary adjustments. • The annual contribution to the resolution fund amounted to PLN 246 milion in Q1 2026. • The annual costs of the Polish Financial Supervision Authority incurred in Q1 2026 amounted to PLN 32 milion. 526 535 563 551 587 430 408 303 378 437 74 79 89 74 7725 25 25 278198 199 208 204 221 1,253 1,246 1,188 1,485 1,322 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Personnel costs General and administrative costs Amortisation and depreciation Regulatory costs (PFSA + BGF) Bank levy 1,027 1,138 817 815 154 151259 278 394 425 2,651 2,807 6M 25 6M 26 34.2% FTEs 7,7517,7547,8407,840 Total expenses including bank levy / total income 41.0%42.1%42.9%45.4% 7,751 44.7% 7,692 48.7% 7,646 38.9% Own expenses / total income 34.1%34.6%35.3%33.5% 32.9%31.2% y/yq/q +8% -100% -54% +4% +16% +7% +10% +4% +2% +12% +7% y/y +7% +8% +8% -2% 0% +11% +5% +6% -11% +6% +12% -100% -1%
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Cost of risk, including legal risk costs 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 legal risk costs PLN million Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Impact of macroeconomic parameters on net provisions* Retail banking -19 +4 +8 +4 -25 Corporate banking -34 +17 -7 +49 -1 Total -53 +21 +1 +54 -26 Impact of the sale of the Stage 3 and POCI receivables portfolios* Retail banking -43 0 0 0 -58 Corporate banking -2 0 -19 0 -4 Total -45 0 -19 0 -62 235 200 56 192 94 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 421 286 6M 25 6M 26 0.96% 0.81% 0.22% 0.75% 0.36% Cumulative risk cost margin 0.94% 0.69% 0.69% 0.69% 0.53% Quarterly risk cost margin 1 59 1 1 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 51 133 19 -53 1 2 6M 25 6M 26 -19 -0.23% 0.26% 0.67% 0.09% -0.25% Cumulative risk cost margin 0.02% 0.20% 0.22% 0.21% 0.19% Quarterly risk cost margin Adjusted for CHF, cumulative risk cost margin -0.07% 0.11% 0.14% 0.13% 0.11% -0.23% 0.26% 0.37% 0.09% -0.26%Adjusted for CHF, quarterly risk cost margin -34 -42 1 59 1 1 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 41 1 2 6M 25 6M 26 402 0.45% 0.57% 0.42% 0.46% 0.09% Cumulative risk cost margin 0.55% 0.48% 0.48% 0.48% 0.38% Quarterly risk cost margin Adjusted for CHF, cumulative risk cost margin 0.51% 0.44% 0.45% 0.44% 0.35% 0.45% 0.57% 0.29% 0.46% 0.09%Adjusted for CHF, quarterly risk cost margin 252 193 251 189 211 19
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Portfolio quality and provisioning 20 Share of non-performing portfolio in the total loan portfolio Note: market ratios – estimates based on PFSA data (data for May 2026 for Q2 2026); NPL = Stage 3 + POCI. Consolidated data for ING BSK Corporate segment Retail segment Share of Stage 2 in the gross portfolio Provisioning ratio – Stages 1 and 2 Provisioning ratio – Stage 3 3.9% 4.0% 3.8% 3.9% 3.8% 4.5% 4.5% 4.3% 4.4% 4.4% -2% 0% 2% 4% 6% 8% 10% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 ING BSK Market 5.9% 6.2% 5.8% 6.1% 6.0% 6.3% 6.4% 6.1% 6.5% 6.5% -2% 0% 2% 4% 6% 8% 10% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 ING BSK (corporate segment) Market 1.2% 1.2% 1.2% 1.2% 1.1% 0.4% 0.5% 0.4% 0.4% 0.4% 2.8% 2.8% 2.6% 2.6% 2.6% -2% 0% 2% 4% 6% 8% 10% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 ING BSK (retail segment - total) ING BSK (retail segment - mortgage loans) Market (total) 8.3% 7.8% 7.7% 7.1% 7.5% 3.8% 2.7% 2.8% 2.7% 2.6% 11.8% 11.8% 11.5% 10.7% 11.3% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Consolidated data for ING BSK Retail banking Corporate banking 0.15% 0.15% 0.15% 0.15% 0.16% 3.62% 3.93% 4.02% 4.09% 3.93% 0.45% 0.46% 0.46% 0.44% 0.45% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Coverage of assets in Stage 1 Coverage of assets in Stage 2 Coverage of assets in Stage 1 and 2 51.7% 52.4% 49.2% 48.5% 48.2% 60.3% 61.2% 62.2% 64.4% 58.7% 50.4% 51.1% 46.9% 46.0% 46.8% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Consolidated data for ING BSK Retail banking Corporate banking
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Capital adequacy and liquidity position 21 Consolidated capital ratios Decomposition of total capital ratio (TCR) change on a q/q basis MREL ratio (standalone), taking into account the combined buffer requirement Liquidity ratios 15.69% 14.87% 15.77% 15.81% 14.93%14.72% 13.99% 14.97% 14.24% 13.46% 11.51% 12.50% 12.50% 12.50% 12.50% 9.51% 10.50% 10.50% 10.50% 10.50% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Total capital ratio (TCR) Tier 1 ratio Minimum requirement TCR Minimum requirement Tier 1 25.60% 24.47% 25.22% 25.40% 25.01% 9.88% 9.69% 10.77% 9.83% 9.51% 19.76% 20.75% 20.75% 20.33% 20.33% 5.91% 5.91% 5.91% 5.91% 5.91% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 MREL ratio (TREA) MREL ratio (TEM) Minimum requirement MREL (TREA) Minimum requirement MREL (TEM) 232% 231% 251% 199% 215% 180% 175% 162% 166% 168% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 LCR NSFR 15.81% 14.93%-0,46% -0,06% -0,37% Q1 26 Tier 1 Tier 2 RWA Q2 26 -0,88 p.p.
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Appendices Retail banking Corporate banking Financial results and other information About us
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Retail banking 23 • We granted PLN 5,847 million in mortgage loans in Q2 2026 (+19% y/y) • We granted PLN 1,957 million in cash loans in Q2 2026 (+15% y/y) … • ... of which 94% were sold via online channels Clients and ordered transactions Financing • We serve 4.8 m retail clients • We operate 4.2 million current accounts for retail clients • In Q2 2026, our retail clients performed: • 2% y/y more outgoing electronic transfers in Moje ING (178 million) • 13% y/y more BLIK transactions (total 67 million) • 1% y/y more debit card transactions (total 314 million) • 8% y/y fewer transactions in branches (188 thousand) Growing volumes y/y Mortgage loans (PLN million) Cash loans (PLN million) Deposits (PLN million) 65,508 72,455 Q2 25 Q2 26 8,913 10,246 Q2 25 Q2 26 133,277 156,330 Q2 25 Q2 26 +11% +15% +17%
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Retail client base 4.8 million retail clients 24 • 87% of current accounts are Direct Accounts • In Q2 2026 clients using the National Hub, the standard for the circulation of electronic identity used for administrative purposes and government services, confirmed their identity 6.4 million times, of which 20% of confirmations were made through a mobile application • Our clients submitted 120,000 800+ applications through us in Q2 2026 Number of retail clients (thousand) Number of retail current accounts (thousand) 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. 4,654 4,676 4,700 4,748 4,815 2,322 2,348 2,374 2,391 2,420 78 80 62 88 101 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Number of individual clients - total Number of individual clients - primary Number of new individual clients, gross q/q y/y +67k +161k +29k +99k 4,004 4,037 4,070 4,126 4,194 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 q/q y/y +68k +190k
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Retail lending Loan portfolio of retail clients (gross; PLN million) • PLN 2.0 billion worth of cash loans granted to retail clients in Q2 2026 (+15% y/y) • PLN 5.8 billion worth of mortgage loans granted in Q2 2026 (+19% y/y), which translates into a 15.3% market share in Q2’26: • including 3,429 million worth of fixed interest rate mortgage loans (+12% y/y) • including PLN 736 million worth of loans for energy- efficient houses** (+15% y/y) • A 14.2% market share in terms of PLN mortgage loans; 13.3% in total mortgage loans (Q2’26) Mortgage loans production (PLN billion) Cash loans production (PLN million) 25 *FX mortgage loans after adjusting the gross carrying amount for legal risk provisions, which amounted to PLN 319 million in Q2 2025, PLN 296 milion in Q3 2025, PLN 294 milion in Q4 2025, PLN 254 m in Q1’26 and PLN 212 m in Q2’26; **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. 39,982 40,309 40,931 41,921 42,719 25,413 27,146 28,276 28,840 29,681 113 108 61 62 558,913 9,343 9,699 9,993 10,2461,433 1,466 1,457 1,439 1,46175,854 78,372 80,424 82,255 84,162 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 PLN mortgage loans - floating % rate PLN mortgage loans - fixed % rate FX mortgage loans* Cash loans Other loans +11% +2% q/q y/y +2% +7% +3% +15% -11% -51% +2% +2% +3% +17% 62% 68% 60% 57% 59% 38% 32% 40% 43% 41% 4,917 5,005 4,633 5,939 5,847 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Fixed rate Floating rate -2% +19% 1,697 1,865 1,857 1,787 1,957 0 500 1,000 1,500 2,000 2,500 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 +9% +15%
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Savings and investments Portfolio of funds entrusted by retail clients (PLN million) • 394 thousand bank clients invest on a regular basis (+11% y/y, +1% q/q) and 252 thousand clients had a dedicated pension product at ING (+26% y/y, +3% q/q) • In Q2 2026 about 65% of open investment fund units were purchased via mobile banking • At the end of Q2 2026, we serviced 207 thousand brokerage accounts (+4% y/y, +1% q/q) • The turnover of our brokerage office on the stock market in Q2 2026 amounted to PLN 4.3 billion (+14% y/y, -5% q/q), which translates into a market share of 1.42% (without change y/y and q/q) • The assets representing investments in funds compliant with Articles 8 and 9 of SFRD* amounted to PLN 17.9 billion (+145% y/y, +92% q/q) *Funds promoting sustainable development (Article 8) and having an impact (Article 9). 26 33,868 35,118 34,998 37,193 37,141 80,225 79,758 81,942 88,677 97,878 19,184 19,579 19,111 19,247 21,31120,558 22,574 24,536 25,447 71,995 9,395 9,261 9,075 9,815 10,587 163,230 166,290 169,662 180,379 238,912 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Financial instruments accumulated in brokerage accounts Mutual funds* Term deposits and structured products Savings accounts Current accounts +32% +46% +183% q/q y/y +250% 0% +10% +11% +11% +10% +22% +8% +13% 134% 176% 8% 17% *Full consolidation of ING TFI took place in Q2 2026.
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Progressive evolution of banking ING is becoming more and more digital 3.4 million mobile banking users Electronic banking • 66.8 million BLIK transactions in Q2 2026 (+7% q/q, +13% y/y) completed by retail clients, of which 47.3 million transactions online (+2% q/q, +13% y/y) • 4,722 thousand clients with access to online banking (+2% q/q, +6% y/y), 80% of whom are actively using this access • 3,407 thousand active users of the mobile app (+2% q/q, +6% y/y) • 2,586 thousand “mobile only” users (+6% q/q, +8% y/y) • We have a total of 1,525 thousand mobile cards (-13% q/q, -11% y/y)* • In Q2 2026, we sold 93% of cash loans to retail clients via online channels 161 157 150 147 143 56 60 64 65 67 55 55 55 55 55 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Meeting places ING Express Cash service points 7% 7% 6% 6% 6% 25% 24% 23% 27% 23% 68% 69% 71% 67% 71% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 PC only PC and mobile banking Mobile banking only Physical distribution network Average rating of Moje ING mobile app in the app stores How our clients use internet banking based on the number of users • 143 meeting places (-7 vs end of 2025) • 850 recyclers (devices with a pay-in function), all with a contactless reader Google Play – 4.7 App Store – 4.9 27 *Q/q and y/y decline is due to the discontinuation of the Visa HCE and Mastercard-on-mobile services in June 2026.
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Appendices Retail banking Corporate banking Financial results and other information About us
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Deposits (PLN million) Receivables (PLN million) Corporate banking • We serve 611 thousand corporate clients, of which: • 564 thousand are entrepreneurs • 42.4 thousand are SMEs and mid-corporates • 4.0 thousand are strategic clients • In Q2 2026, our corporate clients using ING Business made 50 million transfers (+6% y/y), of which 5.4 million were made in mobile banking (+20% y/y) • We have 49 thousand payment terminals in total; we processed 16.8 million transactions in Q2 2026 (-2% y/y) • 12,4 stores with an active ING Pay payment gateway (+12% y/y) • The portfolio of receivables from entrepreneurs increased by PLN 413 million y/y (+4% y/y) to PLN 11.2 billion • The portfolio of receivables from SMEs and mid- corporates increased by PLN 2.7 billion y/y (+5% y/y) to PLN 52.9 billion • The portfolio of receivables from strategic clients increased by PLN 4.2 billion y/y (+11% y/y) to PLN 41.7 billion Clients and ordered transactions Financing Growing volumes y/y 98,464 105,735 Q2 25 Q2 26 90,373 102,000 Q2 25 Q2 26 +7% +13%
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Corporate client base 611 thousand companies 30 We maintain 496 thousand current accounts for 564 thousand entrepreneurs, of which 99% are Direct accounts Number of entrepreneurs (thousand) Number of SME, mid-corporates and strategic clients (thousand) *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). 544 548 551 556 564 277 280 283 287 289 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Number of entrepreneurs - total Number of entrepreneurs - primary* +8.4k q/q y/y +20.4k +3k +11,9k 37.4 38.4 39.3 39.6 42.4 3.61 3.68 3.73 3.81 3.9841.0 42.1 43.0 43.4 46.4 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Number of SME and mid-corporates Number of strategic clients q/q y/y +0.17k +0.36k +2.8k +5k
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Corporate receivables Loans volume (gross; PLN million) Leasing receivables volume* (gross; PLN million) *Does not include lease loans. Factoring receivables volume (gross; PLN million) 31 8,499 8,624 8,620 8,810 8,866 37,211 38,239 37,658 38,874 39,655 32,152 31,169 33,816 34,520 35,970 77,862 78,032 80,094 82,204 84,491 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +9% +3% q/q y/y 2,227 2,250 2,259 2,259 2,265 9,391 9,518 9,459 9,340 9,432 2,045 2,100 2,085 2,100 2,089 13,663 13,868 13,803 13,699 13,786 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +1% +1% q/q y/y 30 30 29 34 38 3,590 3,605 3,388 3,511 3,800 3,319 3,197 3,421 3,499 3,620 6,939 6,832 6,838 7,044 7,458 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +7% +6% +3% q/q y/y +9% +8% +6% +12% +27% -1% +2% +1% +0% +0% +2% +4% +12% +2% +7% +1% +4%
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Cash management Corporate deposit volume (PLN million) Corporate current account volumes (PLN million) The number of mobile transfers in ING Business increased by +20% y/y to 5.4 million new corporate clients acquired in Q2 2026 19.2 thousand 23,381 24,561 27,309 25,234 26,676 45,491 47,218 49,236 48,788 50,747 21,501 23,980 20,760 23,350 24,577 90,373 95,759 97,305 97,372 102,000 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +13% +5% +5% q/q y/y +14% +4% +12% +6% +14% 16,929 17,807 20,290 18,486 19,808 25,498 25,426 29,297 26,332 27,981 16,946 17,048 16,548 17,753 19,446 59,373 60,281 66,135 62,571 67,235 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Entrepreneurs SME and mid-corporates Strategic clients (capital groups) +13% +7% +10% q/q y/y +15% +6% +10% +7% +17%
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Appendices Retail banking Corporate banking Financial results and other information About us
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Income statement Consolidated income statement (PLN million) Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 q/q y/y million % million % Net interest income, of which: 2,261 2,211 2,173 2,192 2,295 2,333 2,330 -3 -0.1% 157 7.2% Interest income 3,410 3,368 3,453 3,504 3,487 3,427 3,478 51 1.5% 25 0.7% Interest expenses -1,149 -1,157 -1,280 -1,312 -1,192 -1,094 -1,148 -54 4.9% 132 -10.3% Net fee and commission income 565 579 584 598 598 595 679 84 14.1% 95 16.3% Result on trade operations and revaluation 39 114 145 158 144 85 198 113 132.9% 53 36.6% Net income on instruments measured at fair value through profit or loss and FX result 60 108 171 116 126 41 108 67 163.4% -63 -36.8% The result on the sale of securities measured at amortised cost 1 1 -4 -1 0 -1 0 1 -100.0% 4 -100.0% Net income on the sale of securities measured at fair value through other comprehensive income and dividend income -18 0 12 4 43 0 86 86 - 74 616.7% Net income on hedge accounting -4 5 -34 39 -25 45 4 -41 -91.1% 38 - Net income on other core activities 25 6 7 -2 3 23 21 -2 -8.7% 14 200.0% Share in net profit (loss) of associated entities recognised under the equity method 10 9 11 12 17 11 0 -11 -100.0% -11 -100.0% Income 2,900 2,919 2,920 2,958 3,057 3,047 3,228 181 5.9% 308 10.5% Expenses -934 -1,202 -1,055 -1,047 -980 -1,281 -1,101 180 -14.1% -46 4.4% Personnel expenses -541 -501 -526 -535 -563 -551 -587 -36 6.5% -61 11.6% Depreciation and amortisation -90 -80 -74 -79 -89 -74 -77 -3 4.1% -3 4.1% Regulatory expenses 0 -234 -25 -25 -25 -278 0 278 -100.0% 25 -100.0% Other expenses -303 -387 -430 -408 -303 -378 -437 -59 15.6% -7 1.6% Result before risk costs 1,966 1,717 1,865 1,911 2,077 1,766 2,127 361 20.4% 262 14.0% Risk costs including legal cost of risk for FX mortgage loans -173 -209 -193 -251 -189 -211 -41 170 -80.6% 152 -78.8% Retail -118 -23 42 -51 -133 -19 53 72 - 11 26.2% Corporate -55 -186 -235 -200 -56 -192 -94 98 -51.0% 141 -60.0% Tax on certain financial institutions -192 -196 -198 -199 -208 -204 -221 -17 8.3% -23 11.6% Profit (loss) before tax 1,601 1,312 1,474 1,461 1,680 1,351 1,865 514 38.0% 391 26.5% Income tax -292 -298 -339 -349 -308 -528 -672 -144 27.3% -333 98.2% Net profit (loss), of which: 1,309 1,014 1,135 1,112 1,372 823 1,193 370 45.0% 58 5.1% Net profit (loss) attributable to the shareholders of ING BSK 1,309 1,014 1,135 1,112 1,372 823 1,193 370 45.0% 58 5.1% 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 40.25 31.18 34.90 34.19 42.18 25.30 36.68 11.38 45.0% 1.78 5.1% 34
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Consolidated statement of financial position Consolidated statement of financial position (PLN million) Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 q/q y/y million % million % Assets Cash in hand and balances with the Central Bank 8,361 9,240 8,828 8,457 7,310 8,609 11,424 2,815 32.7% 2,596 29.4% Loans and receivables to other banks 856 1,244 869 908 853 849 825 -24 -2.8% -44 -5.1% Financial assets measured at fair value through profit or loss 1,927 1,728 1,664 1,446 2,333 1,357 2,858 1,501 110.6% 1,194 71.8% Derivative hedge instruments 61 159 47 126 73 63 29 -34 -54.0% -18 -38.3% Investment securities 58,992 60,706 56,162 60,635 65,556 80,249 82,609 2,360 2.9% 26,447 47.1% Assets securing liabilities 179 4,805 16,431 7,940 0 13,171 5,804 -7,367 -55.9% -10,627 -64.7% Loans and other receivables to clients 165,658 168,145 172,232 174,672 180,316 184,159 188,756 4,597 2.5% 16,524 9.6% Receivables due to repo transactions 21,819 20,711 23,336 26,209 23,101 11,658 18,526 6,868 58.9% -4,810 -20.6% Non-financial assets 1,468 1,457 1,453 1,479 1,489 1,518 2,164 646 42.6% 711 48.9% Income tax assets 704 607 619 664 633 891 649 -242 -27.2% 30 4.8% Other assets 334 365 339 460 361 422 266 -156 -37.0% -73 -21.5% Total assets 260,359 269,167 281,980 282,996 282,025 302,946 313,910 10,964 3.6% 31,930 11.3% Equity and liabilities Liabilities Liabilities to banks 15,468 14,595 14,671 14,746 15,042 15,090 16,708 1,618 10.7% 2,037 13.9% Financial liabilities at fair value through profit or loss 1,400 961 839 926 916 1,022 981 -41 -4.0% 142 16.9% Derivative hedge instruments 83 172 57 129 77 104 41 -63 -60.6% -16 -28.1% Liabilities to clients 219,996 223,239 225,631 232,103 235,328 244,500 260,166 15,666 6.4% 34,535 15.3% Liabilities under repo transactions 0 4,755 16,307 7,883 0 13,128 6,097 -7,031 -53.6% -10,210 -62.6% Liabilities under debt securities issued 509 501 509 1,501 1,521 1,501 2,520 1,019 67.9% 2,011 395.1% Subordinated liabilities 1,499 1,467 1,487 1,497 2,548 2,585 2,590 5 0.2% 1,103 74.2% Provisions 636 613 589 607 643 681 637 -44 -6.5% 48 8.1% Income tax liability 17 149 455 697 924 0 672 672 - 217 47.7% Other liabilities 3,581 3,906 3,819 3,753 3,684 3,750 3,819 69 1.8% 0 0.0% Total liabilities 243,189 250,358 264,364 263,842 260,683 282,361 294,231 11,870 4.2% 29,867 11.3% Equity Share capital 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 0 0.0% 0 0.0% Revaluation reserve -4,699 -4,076 -3,131 -2,704 -1,884 -3,460 -2,090 1,370 -39.6% 1,041 -33.2% Retained earnings 20,783 21,805 19,667 20,772 22,149 22,976 20,700 -2,276 -9.9% 1,033 5.3% Own shares for the purposes of the incentive programme 0 -6 -6 0 -9 -17 -17 0 0.0% -11 183.3% Equity attributable to shareholders of ING BSK 17,170 18,809 17,616 19,154 21,342 20,585 19,679 -906 -4.4% 2,063 11.7% Non-controlling interests 0 0 0 0 0 0 0 0 - 0 - Total equity 17,170 18,809 17,616 19,154 21,342 20,585 19,679 -906 -4.4% 2,063 11.7% Total equity and liabilities 260,359 269,167 281,980 282,996 282,025 302,946 313,910 10,964 3.6% 31,930 11.3% 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% Book value per share (PLN) 131.98 144.57 135.40 147.23 164.04 158.22 151.26 -6.96 -4.4% 15.86 11.7% 35
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Income per category Income per P&L line (PLN million) Income per business line (PLN million) 36 2,173 2,192 2,295 2,333 2,330 584 598 598 595 679 163 168 164 119 2192,920 2,958 3,057 3,047 3,228 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Net interest income Net fees and commissions Other income q/q 0% +14% +84% y/y +7% +16% +34% +11% +6% 1,299 1,350 1,401 1,410 1,619 1,621 1,608 1,656 1,637 1,609 2,920 2,958 3,057 3,047 3,228 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Retail banking Corporate banking +11% +6% -2% q/q y/y -1% +15% +25% +3% +9%
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Bank assets and liabilities Structure of assets (PLN billion) Structure of equity and liabilities (PLN billion) Loans and other receivables from clients (net; PLN billion) Deposits and other liabilities to clients (PLN billion) 37 75.1 77.5 79.5 81.3 83.4 95.0 95.1 97.5 99.5 102.2 2.1 2.0 3.3 3.3 3.2 172.2 174.7 180.3 184.2 188.8 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Retail banking Corporate banking Other receivables +10% +2% +3% q/q y/y +8% +3% +11% -3% +49% 9.7 9.4 8.2 9.5 12.2 73.4 69.0 67.1 94.1 90.8 172.2 174.7 180.3 184.2 188.8 26.6 30.0 26.5 15.2 22.1282.0 283.0 282.0 302.9 313.9 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Other, incl. repo transactions Loans, corporate bonds and other receivables from customers Securities Loans and other receivables from banks + cash with NBP +30% +26% -4% +24% q/q y/y +2% +10% +45% -17% +11% +4% 133.3 134.5 136.1 145.1 156.3 90.4 95.8 97.3 97.4 102.02.0 1.9 2.0 2.0 1.8225.6 232.1 235.3 244.5 260.2 0.0 50.0 100.0 150.0 200.0 250.0 300.0 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Retail banking Corporate banking Other liabilities +15% +6% +5% +13% +8% +17% -9% -7% q/q y/y 17.6 19.2 21.3 20.6 19.71.5 1.5 2.5 2.6 2.6 225.6 232.1 235.3 244.5 260.2 14.7 14.7 15.0 15.1 16.722.6 15.5 7.8 20.2 14.8282.0 283.0 282.0 302.9 313.9 Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 Equity Subordinated debt Deposits and other liabilities to clients Liabilities to banks +11% +4% +0% +74% -4% +12% +6% +15% q/q y/y +11% +14% -27% -35%
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Capital requirement structure Consolidated capital requirement structure – Tier 1 Consolidated capital requirement structure – TCR *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%. 38 12.503% 10.503% 8.00% 8.00% 8.00% 8.00% 8.00% 2.50% 2.50% 2.50% 2.50% 2.50% 1.00% 1.00% 1.00% 1.00% 1.00% 0.01% 1.00% 1.00% 1.00% 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 4.18% 2.37% 3.27% 3.31% 2.43% 15.69% 14.87% 15.77% 15.81% 14.93% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 6.00% 6.00% 6.00% 6.00% 6.00% 2.50% 2.50% 2.50% 2.50% 2.50% 1.00% 1.00% 1.00% 1.00% 1.00% 0.01% 1.00% 1.00% 1.00% 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 5.21% 3.49% 4.47% 3.74% 2.96% 14.72% 13.99% 14.97% 14.24% 13.46% Q2 25 Q3 25 Q4 25 Q1 26 Q2 26 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
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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 10,719 10.1% 2 Real estate service 8,730 8.3% 3 Financial intermediation 7,888 7.5% 4 Other activity related to business running 6,310 6.0% 5 Land transport and transport via pipelines 5,301 5.0% 6 Retail trade 4,887 4.6% 7 Foodstuff and beverage production 4,518 4.3% 8 Constructions 4,371 4.1% 9 Renting of equipment 4,280 4.0% 10 Chemicals and chemical goods production 3,775 3.6% 11 Public administration and national defense 3,573 3.4% 12 Manufacture of fabricated metal products 3,522 3.3% 13 Power industry 3,086 2.9% 14 Rubber industry 2,771 2.6% 15 Post office and telecommunications 2,602 2.5% 16 Sale, repair and maintenance of motor vehicles 2,578 2.4% 17 Auxiliary service connected with financial intermediation 2,277 2.2% 18 Wood and paper industry 2,108 2.0% 19 Agriculture, forestry, fishery 1,752 1.7% 20 Other 20,679 19.6% Total 105,729 100.0% Non-banking portfolio of corporate banking clients – balance sheet exposure (PLN million) Consolidated approach 30.06.2026 39
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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 17,600 10.9% 2 Financial intermediation 12,724 7.8% 3 Constructions 11,061 6.8% 4 Real estate service 10,293 6.3% 5 Retail trade 9,004 5.6% 6 Other activity related to business running 8,803 5.4% 7 Foodstuff and beverage production 7,129 4.4% 8 Land transport and transport via pipelines 7,092 4.4% 9 Manufacture of fabricated metal products 5,556 3.4% 10 Renting of equipment 5,442 3.4% 11 Public administration and national defense 5,361 3.3% 12 Power industry 4,501 2.8% 13 Chemicals and chemical goods production 4,437 2.7% 14 Rubber industry 4,357 2.7% 15 Sale, repair and maintenance of motor vehicles 3,940 2.4% 16 Post office and telecommunications 3,263 2.0% 17 Wood and paper industry 3,110 1.9% 18 Information tehnology and related activities 2,962 1.8% 19 Engineering industry 2,426 1.5% 20 Other 33,066 20.4% Total 162,128 100.0% Non-banking portfolio of corporate banking clients – balance sheet and off-balance sheet exposure (PLN million) Consolidated approach 30.06.2026 40
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Appendices Retail banking Corporate banking Financial results and other information About us
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ING Bank Śląski – who we are 3rd largest bank in Poland Credit ratings of ING Bank Śląski Structure of ING Bank Śląski Group 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 4.8 million retail clients and 611 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 Q1 2026 • 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) • 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 42 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 Leasing Sp. z o.o. 100% ING Faktoring S.A. 100% Paymento Financial S.A. 100% ING TFI S.A. 100% ING Bank Śląski S.A. 45%55%
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C/WK 2.9x ING Bank Śląski S.A. shares ING BSK shares vs. WSE indices recalculated for comparability Shareholding structure other <5% 13.42% ING Bank NV 75.00% Allianz Polska OFE* 5.98% Nationale Nederlanden PTE** 5.60% *Based on the semi-annual asset structure of Allianz Polska OFE as at 30 June 2026. **Based on the semi-annual asset structure of Nationale Nederlanden OFE as at 30 June 2026. Market indicators (Q2 2026) 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 12.9x ING BSK share price PLN 446.0 as at 30 June 2026 Capitalisation PLN 58.0 billion EUR 13.5 billion Free float PLN 14.5 billion EUR 3.4 billion ISIN: PLBSK0000017 Bloomberg: ING PW Reuters: INGP.WA 43 0 50 100 150 200 250 300 350 400 250 300 350 400 450 500 Dec 25 Jan 26 Feb 26 Mar 26 Apr 26 May 26 Jun 26 Volume (thousand) Share price (PLN) Volume ING BSK WIG mWIG40 WIG-Banks +31%
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Wybrane inicjatywy 44 ING launches digital mortgage ING Bank Śląski clients can take out a mortgage, including signing the agreement, completely remotely via the Moje ING app. The new process has been designed to be intuitive, simple, and transparent. At every stage of the loan application process, clients can also benefit from expert assistance via video call. Implementing a digital mortgage is an important element of the long-term "ING. In the Rhythm of Life" strategy, which aims to offer solutions that align with clients' evolving lifestyles: digital, intuitive, and ensuring maximum convenience in handling financial matters. ING Plan Account users gain insurance protection Starting June 1st, clients with More, Extra, and Max plans at ING Bank Śląski who sign up for insurance will be covered by comprehensive protection. Depending on the option chosen, the insurance will cover medical expenses, luggage damage or loss, damage to purchased equipment, and even provide expert support in emergency situations. GreenWay receives financing for further development of electric vehicle charging infrastructure GreenWay (GW) announces the acquisition of up to €138 million in green debt financing from a consortium of leading European financial institutions, including Crédit Mutuel Arkéa, the European Bank for Reconstruction and Development (EBRD), with support from the InvestEU program, ING Bank Śląski, and mBank, which also serves as agent, collateral agent, and coordinator for the green loan financing. The proceeds will be used to strengthen GW's market position in Poland and expand its offering to clients in Slovakia, Croatia, and the broader Central and Eastern European region. ING Bank Hipoteczny issued mortgage bonds worth PLN 1 billion ING Bank Hipoteczny has completed another subscription for mortgage covered bonds with a total value of PLN 1 billion. The securities were issued for a four-year term and bear interest based on the 6M WIBOR rate + 80 basis points. More information More information More information More information
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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 2025 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. History of ING BSK dividends 45 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 75% of a yearly net profit of the Bank, in adherence to the rules of prudent management taking into account the development plans of the Bank and the Bank Group and the related capital needs and any and all regulatory requirements which the Bank shall comply with and taking into account the adopted Best Practice for GPW Listed Companies. A proposal to pay a dividend in the amount higher than the dividend ratio referred to in point 1 is possible when it is justified by the financial standing of the Bank (e.g. from undivided profit from previous years or reserve capital allocated for dividend payments) and provided that all other requirements set out in the law, guidelines of the PFSA 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, in particular: minimum common equity Tier 1 (CET1) at the level of 4.5% + 56.25% * P2R + combined buffer requirement[1] + P2G, minimum Tier 1 (T1) at the level of 6% + 75% * P2R + combined buffer requirement[1] + P2G, minimum total capital ratio (TCR) at the level of 8% + P2R + combined buffer requirement[1] + P2G, where the footnote [1] means the combined buffer requirement binding in a year of dividend payment or the combined buffer requirement binding on a date indicated by the PFSA. 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.
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Glossary – simplified definitions of terms used in the presentation 46 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.
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Contact details Calendar for 2026 Iza Rokicka Head of Investor Relations and ESG Reporting Bureau iza.rokicka@ing.pl ING Bank Śląski S.A. ul. Pulawska 2 02-566 Warsaw investor@ing.pl +48 887 611 162 47 Report for Q4 2025 (preliminary data) Annual report for 2025 Report for Q1 2026 Report for Q2 2026 Report for Q3 2026 10 February 5 March 30 April 30 July 29 October 27 April 22 April The date of record Payment day
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Investor Information www.ing.pl www.ing.pl 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.