5 March 2026
REPRESENTATION OF THE SUPERVISORY BOARD CONCERNING THE AUDIT FIRM
The Supervisory Board of ING Bank Śląski S.A. (”Bank”) hereby represent that:
1) the audit firm to audit the 2025 separate and consolidated financial statements and to attest the
Bank's sustainability reporting has been selected in accordance with the applicable laws, including
the laws concerning the selection and selection procedure of the audit firm,
2) the audit firm (Forvis Mazars Audyt spółka z ograniczoną odpowiedzialnością) and members of the
team performing the audit and attesting the sustainability reporting satisfied the terms
indispensable for development of impartial and independent audit report on the annual financial
statements and the attestation report on the sustainability reporting of the Bank Group in
accordance with the applicable laws, professional standards and code of ethics,
3) the Bank complies with the applicable laws concerning the rotation of the audit firm and the key
statutory auditor as well as mandatory grace periods. In accordance with currently applicable law,
the maximum, uninterrupted period of employment of the same audit firm may not exceed 10
years, and
4) the Bank has the ”Policy on Selection of the Auditing Firm to Audit the Financial Statements and
Attest Sustainability Reporting, Assessment of Its Independence and Provision of Other Permitted
Services at ING Bank Śląski S.A.” which covers the policy on selection of the audit firm to audit
financial statements and attest sustainability reporting and the policy on provision to the Bank of
ancillary services outside of the auditing and attesting sustainability reporting performed by the
auditing firm or any other entity related thereto or belonging to its network, including those
conditionally released from the ban on service provision by the audit firm.
ING Bank Śląski S.A. Supervisory Board