BNP Paribas Polska S.A.

Audit Report / Information • Aug 12, 2025

The Polish original should be referred to in matters of interpretation. Translation of auditor's report originally issued in Polish.

Ernst & Young Audyt Polska spółka z ograniczoną odpowiedzialnością sp. k. Rondo ONZ 1 00-124 Warszawa

+48 (0) 22 557 70 00 +48 (0) 22 557 70 01 www.ey.com/pl

INDEPENDENT AUDITOR'S REPORT ON REVIEW OF INTERIM CONDENSED SEPARATE FINANCIAL STATEMENTS

To the Shareholders and Supervisory Board of BNP Paribas Bank Polsa Spółka Akcyjna

Introduction

We have reviewed the interim condensed separate financial statements of BNP Paribas Bank Polska Spółka Akcyjna (the 'Bank) located in Warsaw at Marcina Kasprzaka 2 Street, which comprise the interim condensed separate statement of profit or loss, the interim condensed separate statement of comprehensive income for the period from 1 January 2025 to 30 June 2025, the interim condensed separate statement of financial position as at 30 June 2025, the interim condensed separate statement of changes in equity, the interim condensed separate statement of cash flows for the period from 1 January 2025 to 30 June 2025 and explanatory notes to the interim condensed separate financial statements (the 'interim condensed separate financial statements').

The Bank's Management is responsible for the preparation and presentation of the interim condensed separate financial statements in accordance with International Accounting Standard 34 Interim Financial Reporting as adopted by the European Union.

Our responsibility is to express a conclusion on the interim condensed separate financial statements based on our review.

Scope of review

We conducted our review in accordance with National Review Standard 2410 in the wording of the International Standard on Review Engagements 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity.

A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, applying analytical and other review procedures.

A review is substantially less in scope than an audit conducted in accordance with National Auditing Standards in the wording of the International Auditing Standards and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim condensed separate financial statements are not prepared, in all material respects, in accordance with International Accounting Standard 34 Interim Financial Reporting as adopted by the European Union.

Warsaw, 11 August 2025

Key Certified Auditor

(-)

Natalia Dembek-Ślusarczyńska certified auditor No. in the register: 11307 on behalf of:

Ernst & Young Audyt Polska spółka z ograniczoną odpowiedzialnością sp.k.

Rondo ONZ 1, 00-124 Warsaw no on the audit firms list: 130