ING Bank Slaski S.A.

Audit Report / Information • Jul 31, 2025

Independent Statutory Auditor's Review Report on Interim Condensed Separate Financial Statements of ING Bank Śląski S.A. covering the period from 1 January 2025 to 30 June 2025

Forvis Mazars Audyt Sp. z o.o. ul. Piękna 18 00-549 Warsaw

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

Translation of the document originally issued in Polish

To the General Meeting and the Supervisory Board of ING Bank Śląski S.A.

Introduction

We have reviewed the accompanying interim condensed separate financial statements of ING Bank Śląski S.A. (hereinafter "the Bank") with its registered office in Katowice, ul. Sokolska 34, which comprise: the interim condensed income statement and the interim condensed statement of comprehensive income for the period from 1 January 2025 to 30 June 2025, the interim condensed statement of financial position as at 30 June 2025, the interim condensed statement of changes in equity and the interim condensed cash flow statement for the period from 1 January 2025 to 30 June 2025 and additional information to the interim condensed separate financial statements (hereinafter "interim condensed separate financial statements").

The Bank's Management Board is responsible for the preparation and fair presentation of these interim condensed separate financial statements in accordance with International Accounting Standard 34 Interim Financial Reporting published in the form of regulations of the European Commission.

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

Scope of review

We conducted our review in accordance with National Standard on Review Engagements 2410 as per International Standard on Review Engagements 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity adopted by the National Council of Statutory Auditors.

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

A review is substantially less in scope than an audit conducted in accordance with National Standards on Auditing 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 on these interim condensed separate financial statements.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed separate financial statements are not prepared, in all material respects, in accordance with the requirements of the International Accounting Standard 34 Interim Financial Reporting published in the form of regulations of the European Commission.

Acting on behalf of Forvis Mazars Audyt Sp. z o.o. with its registered office in Warsaw, ul. Piękna 18, registered in the list of audit firms under number 186, on behalf of which the key statutory auditor reviewed the interim condensed separate financial statements.

Małgorzata Pek

Key Statutory Auditor No 13070

Warsaw, 30 July 2025