In
addition,
the
Supervisory
Board
reviewed
the
Report
of
the
independent
auditor
on
the
attestation
of
sustainability
reporting
(which
is
part
of
the
Management
Board
Report
on
Performance
of
mBank
S.A.
Group
in
2025).
Based
on
the
attestation
procedures
performed
and
the
evidence
obtained,
the
auditor
did
not
identify
any
matter
that
would
cause
the
auditor
to
believe
that
the
Group’s
Sustainability
statement
as
of
and
for
the
year
ended
31
December
2025
is
not
prepared,
in
all
material
respects,
in
accordance
with
the applicable laws and regulations, including:
■
compliance
with
the
sustainability
reporting
standards
within
the
meaning
of
Article
63p (2)
of
the
Accounting
Act
of
29
September
1994,
being
the
European
Sustainability
Reporting
Standards
adopted
by
Commission
delegated
regulation
(EU)
2023/2772
of
31
July
2023
supplementing
Directive
2013/34/EU
of
the
European
Parliament
and
of
the
Council
as
regards
sustainability
reporting standards (“ESRS”),
■
compliance
with
the
ESRS
of
the
materiality
assessment
process
carried
out
by
the
Group
to
identify the information reported in the Sustainability statement, and
■
compliance
of
the
Sustainability
statement
with
the
reporting
requirements
of
Article
8
of
Regulation
(EU)
2020/852
of
the
European
Parliament
and
of
the
Council
of
18
June
2020
establishing
a
framework
to
facilitate
sustainable
investment,
amending
Regulation
(EU)
2019/2088 (the "Taxonomy Regulation").
Pursuant
to
Article
382
(3)
of
the
Code
of
Commercial
Partnerships
and
Companies,
having
considered
and
evaluated the financial statements and the consolidated financial statements, taking into account:
■
the
independent
statutory
auditor’s
opinion
from
the
audit
of
the
financial
statements
of
mBank
S.A. and from the audit of the consolidated financial statements of mBank S.A. Group,
■
positive
recommendation
of
the
Audit
Committee
of
the
Supervisory
Board
with
respect
to
approval
of
the
Management
Board
Report
on
Performance
of
mBank
S.A.
Group,
the
financial
statements of mBank S.A. and the consolidated financial statements of mBank S.A. Group, and
■
the
Supervisory
Board’s
assessment
of
the
internal
control
system
and
the
Bank’s
relevant
risk
management system,
the
Supervisory
Board
has
concluded
that
the
Management
Board
Report
on
Performance
of
mBank S.A.
Group,
the
financial
statements
of
mBank
S.A.
and
the
consolidated
financial
statements
of
mBank
S.A.
Group
for
the
year
ended
31
December
2025
comply
with
the
accounting
books
of
mBank
S.A.,
other
relevant documents and facts.
Pursuant
to
Article
4a
of
the
Accounting
Act
of
29
September
1994
(“Act”),
the
Supervisory
Board
declares
that
all
the
components
of
the
Management
Board
Report
on
Performance
of
mBank
S.A.
Group
(including
the
sustainability
reporting
of
the
mBank
S.A.
Group),
the
financial
statements
of
mBank
S.A.
and
the
consolidated
financial
statements
of
mBank
S.A.
Group
for
the
year
ended
31 December
2025
comply
with
the requirements of the Act.
Agnieszka Słomka – Gołębiowska
Chairwoman of the Supervisory Board
Warsaw, 26 February 2026