Tatra banka Annual report 2025 Slovak Republic This document is only informative and serves solely as an additional information of the official Slovak language version of the annual report.
Annual Report 2025
Annual Report 2025 Content of the Annual Report About Tatra banka Summary of Key Data according to International Financial Reporting Standards .................................. 6 Statements ........................................................................................................................................................................................................... 7 Mission, Vision, Values .............................................................................................................................................................................. 12 Raiffeisen at a Glance ............................................................................................................................................................................... 13 Summary of Consolidated Performance ..................................................................................................................................14 Objectives for 2026 ...................................................................................................................................................................................... 17 Corporate Governance Statement.................................................................................................................................................. 19 Risk Management and Basel ............................................................................................................................................................. 34 RBI Addresses ................................................................................................................................................................................................ 38 The Tatra banka Foundation, Sponsorship and Charity The Tatra banka Foundation and Sponsorship .................................................................................................................. 44 Involvement in Charitable Activities ............................................................................................................................................ 45 Client in the Spotlight Retail Banking .................................................................................................................................................................................................. 47 Corporate Banking .......................................................................................................................................................................................53 Digital Banking ...............................................................................................................................................................................................58 Consolidated Financial Statements – Appendix No. 1 Independent Auditor’s Report ........................................................................................................................................................... 64 Consolidated Statement of Profit and Loss and Other Comprehensive Income ............................... 69 Consolidated Statement of Financial Position ..................................................................................................................... 71 Consolidated Statement of Changes in Equity ................................................................................................................... 72 Consolidated Statement of Cash Flows .................................................................................................................................... 74 Notes to the Consolidated Financial Statement ................................................................................................................ 76 Separate Financial Statements – Appendix No. 2 Independent Auditor’s Report ........................................................................................................................................................ 208 Separate Statement of Profit and Loss and Other Comprehensive Income ......................................... 212 Separate Statement of Financial Position ............................................................................................................................ 214 Separate Statement of Changes in Equity ............................................................................................................................ 215 Separate Statement of Cash Flows............................................................................................................................................. 217 Notes to the Separate Financial Statement .........................................................................................................................219 Other Components of the Annual Report Profit for the Year 2025 and Dividend Payment ............................................................................................................. 345 Supplement to the Auditor's Report ......................................................................................................................................... 346 Consolidated Sustainability Reporting Independent Auditor’s Report .......................................................................................................................................................... 351 Executive Summary .................................................................................................................................................................................355 General Disclosures................................................................................................................................................................................ 356 Environmental Information................................................................................................................................................................ 389 Social Responsibility .............................................................................................................................................................................. 425 Governance information ..................................................................................................................................................................... 460 Appendices ...................................................................................................................................................................................................... 471
Annual Report 2025
About Tatra banka Summary of Key Data according to International Financial Reporting Standards Statements Mission, Vision, Values Raiffeisen at a Glance Summary of Consolidated Performance Objectives for 2026 Corporate Governance Statement Risk Management and Basel RBI Addresses
Annual Report 2025 About Tatra banka 6 Summary of Key Data according to International Financial Reporting Standards Tatra banka Group (in EUR thousands) 2025 2024 Change Consolidated Statement of Comprehensive Income Net interest income 539 553 479 719 12,5 % Net fees and commission income 183 939 187 166 (1,7) % Net trading income and fair value result 40 013 41 399 (3,3) % General administrative expenses (336 667) (304 076) 10,7 % Cash contributions to resolution funds and deposit guarantee schemes (1 463) (1 407) 4,0 % Impairment losses on financial assets (23 546) (24 790) (5,0) % Consolidated profit before income taxes 395 749 378 487 4,6 % Consolidated profit after income taxes 265 906 241 763 10,0 % Comprehensive consolidated profit after tax 267 134 243 033 9,9 % Consolidated Statement of Financial Position Loans to banks, gross 288 224 173 158 66,5 % Loans to customers, gross 16 412 854 14 736 730 11,4 % Deposits from banks 444 614 491 044 (9,5) % Deposits from customers 17 181 542 15 651 741 9,8 % Equity (including consolidated profit) 1 771 718 1 698 619 4,3 % Total assets 23 123 477 20 903 480 10,6 % Key ratios Return on equity (ROE) before tax 24,7 % 24,6 % 0,4 % Cost/income ratio 2) 43,2 % 42,9 % 0,7 % Return on assets (ROA) before tax 1,8 % 1,8 % 0,0 % Tier 1 ratio, total 18,0 % 17,3 % 4,5 % Own funds ratio 19,4 % 19,1 % 1,6 % Stock data Earnings per ordinary share (nominal value per share: EUR 800) 3 326 3 027 9,9 % Earnings per ordinary share (nominal value per share: EUR 4 000) 16 630 15 135 9,9 % Resources Number of staff on balance sheet date 3 389 3 407 (0,5) % Branches on balance sheet date 1) 136 138 (1,4) % Ratings Long-term deposits Outlook Short-term deposits Baseline Credit Assessment Moody's Investors Service A3 positive Prime-2 Baa 1 1) Including Corporate centres, “Centrum bývania” branches, Raiffesen Bank branches and Tatra-Leasing, s.r.o. branches 2) Excluded special levy of selected financial institutions
Annual Report 2025 About Tatra banka 7 Statements Statement by the Chairperson of the Management Board Dear shareholders, business partners, and clients, I am pleased to have the opportunity to look back on the past year with you. Tatra banka has once again shown itself to be a strong and stable institution that brings exceptional solutions to its clients, reflecting their needs. This was naturally shown in the bank’s results for 2025. Despite the challenging economic environment, Tatra banka’s profit before tax increased compared to the previous year. This improvement was primarily attributable to an increase in net interest income due to strong client demand for loans and an increase in our market share. The volume of Tatra banka’s portfolio grew by more than 11 per cent compared to the previous year. Individual profit after tax for 2025 reached EUR 240.1 million. With its extraordinary approach to client experience and innovation, Tatra banka also impressed the juries of prestigious awards. Last year, the bank won 27 awards, most of them for digital and innovative solutions. According to Global Finance magazine, the bank presented one of the top innovations in Central and Eastern Europe, has the best digital banking for small and medium- size entrepreneurs, and is the best in transformation in the same region. The Banker magazine named Tatra banka the best bank in Slovakia, and Global Finance magazine awarded it the title of the safest. Tatra banka’s private banking was also declared the leader in its segment in Slovakia by three different evaluators. The assessment from the experts gives us a degree of satisfaction for our work, but our clients remain the driving force at the heart of our activities. Last year, we therefore prepared many new features for them that not only bring them greater comfort, but also respond to current changes. There was a breakthrough in mortgages in 2025. We transferred a product that is often considered procedurally demanding both for clients and the bank to our mobile application in the form of the Digital MortgageTB. This innovation allows mortgage applications to be submitted digitally, which significantly increases client comfort. The first actual visit to the bank is only necessary when signing the contractual documentation. This applies to our clients and equally to those who are not yet Tatra banka clients. Thanks to the digital process, the availability of the mortgage has been expanded to 24 hours a day, 7 days a week. At the beginning of the year, Tatra banka also came up with a significant innovation that simplified the process of opening accounts for self-employed individuals and legal entities via the Tatra banka mobile application. Clients who were required by law to open a business account did not need to visit a branch, as the bank began to verify their business activities digitally. At the same time, the bank responded to the new Financial Transaction Tax Act with an
Annual Report 2025 About Tatra banka 8 exceptional campaign on the market with the tag line, “The law applies, but you don’t pay!” Tatra banka is the only bank in Slovakia that reimbursed the transaction tax on cashless payments for 2025 to self-employed individuals who had or had opened an account. In addition, they gained a Self employed accountTB for 3 years without paying a fee for its maintenance. The aim was to help self-employed individuals with increasing costs, as they were the most affected by the changing environment. The “Remote Support” service has changed the way Tatra banka clients communicate with their bankers. The first to try this new feature last year were premium clients who have their own personal banker assigned to them at a branch or remotely. The innovation enables direct interaction in the online space via the Tatra banka mobile application. Clients gain a permanent communication space, where they can leave messages, ask questions, or request assistance at any time, which increases the comfort and efficiency of managing their finances. Tatra banka is also the first bank in the region to implement technology from Unblu directly into the mobile application. Payment transactions also saw several new features last year. I would like to mention two of the most significant. Since March, Tatra banka and Raiffeisen banka clients have had the opportunity to use the contactless cash withdrawal functionality via a payment card or Apple Pay and Google Pay wallets. The service is even available in the Tatra banka ATM 2.0 network for cardholders of other banks. For Tatra banka and Raiffeisen banka clients, the contactless cash withdrawal functionality is also available at the ATMs of other banks which enable this service, including foreign ones. With plastic payment cards, Tatra banka clients even have the opportunity to make contactless cash deposits using an ATM 2.0. Since October, all banks in the eurozone have been obliged to make a verification of payee service available to their clients. This allows senders of payments to confirm whether the account number they have entered belongs to the correct person or company. In this case, we have again thought about client comfort when preparing several adjustments that simplify sending payments and their verification. In addition to winning prestigious awards, Tatra banka’s private banking also presented its clients with a unique fund from BlackRock®, a global leader in asset management. Thanks to the fund focused on investments in the private sector, private clients have gained access to a wide range of high-growth asset classes, such as private equity, private loans, private infrastructure, and real assets with a focus on long-term capital growth. As an institution, we feel our responsibility beyond the boundaries of the business sector, which is why we are intensively engaged in the topic of financial literacy, for example. I am very pleased that last year we published the TATRA SCOOL textbook, which introduces elementary school children to the world of finance in a playful and understandable way. We consider this to be another step towards making financial literacy a natural part of the lives of young people in Slovakia. Art is an integral part of our cultural identity, and the independent art scene is an important part of it. The Tatra banka Foundation therefore opened special grant programs wanting to help independent theaters and galleries. They often struggle to stay afloat, but they bring exceptional value. We believe that investment in art is investment in the future of our company.
Annual Report 2025 About Tatra banka 9 Even though the past year was full of challenges, thanks to your support, we managed to successfully transform them into opportunities. We would like to thank you, our valued shareholders, business partners and clients, for the trust you have shown us. At the same time, we look forward to the next period as we enter it together. Michal Liday Chairperson of the Management Board and CEO
Annual Report 2025 About Tatra banka 10 Report of the Supervisory Board Ladies and Gentlemen, Tatra banka achieved strong financial results again last year, confirming that it is a stable institution heading in the right direction. The consolidated after-tax profit of Tatra banka Group reached EUR 265.9 million in 2025. This means a 10 per cent year-on-year increase. The return on consolidated capital of Tatra banka Group after tax increased from 15.7 per cent to 16.6 per cent. At the same time, Tatra banka managed to increase its market shares while maintaining high portfolio quality. The volume of loans provided to clients increased by 11.4 per cent year-on-year to EUR 16.4 billion. Client deposits also grew at a similar pace, by almost 10 per cent. The share of problem exposures decreased from 1.30 per cent to 1.21 per cent. In addition to excellent financial results, Tatra banka's success was also underlined by almost thirty awards. These reflect the bank's ambition to bring innovations that are meaningful and add value for clients. The Supervisory Board convened four regular meetings in the financial year 2025. The overall attendance rate at Supervisory Board meetings reached 100 %. The Supervisory Board regularly and comprehensively monitored the business performance and risk developments at Tatra banka. Discussions were regularly held with the Management Board on the adequacy of capital and liquidity, as well as on the direction of the bank’s business and risk strategies. The Supervisory Board also dealt at length with further developments within corporate governance and monitored the implementation of corresponding policies. In course of its monitoring and advisory activities, the Supervisory Board maintained direct contact with the responsible Management Board members, the auditor and heads of the internal control functions. It also maintained a continuous exchange of information and views with representatives from supervisory authorities on topical issues. Moreover, the Management Board provided the Supervisory Board with regular and detailed reports on relevant matters concerning performance in the respective business areas. Between meetings, the Supervisory Board maintained close contact with the Chairman and members of the Management Board. The Management Board was available when required for bilateral or multilateral discussions with members of the Supervisory Board, where applicable with the involvement of experts on matters being addressed. The work undertaken together with the Management Board was based on a relationship of mutual trust and conducted in a spirit of efficient and constructive collaboration. Discussions were open and critical, and the Supervisory Board passed resolutions after fully considering all aspects. If additional information was required in order to consider individual issues in more depth, this was provided to members of the Supervisory Board without delay and to their satisfaction.
Annual Report 2025 About Tatra banka 11 Performance of Supervisory Board duties was fully compliant with applicable legislation and the bank‘s Articles of Association. The Supervisory Board reviewed both the individual and consolidated financial statements and profit distribution, and recommended approval thereof to the General Meeting. I would like to take this opportunity to sincerely thank the Management Board and all employees of Tatra banka for their unwavering efforts, and also our customers for their continued trust. On behalf of the Supervisory Board Andrii Stepanenko Chairman of the Supervisory Board
Annual Report 2025 About Tatra banka 12 Mission, Vision, Values Tatra Banka’s Mission We transform innovations into an exceptional client experience. Tatra Banka’s Vision We are the most recommended banking group in Slovakia. Values Ambition Creativity Courage Partnership
Annual Report 2025 About Tatra banka 13 Raiffeisen at a Glance Raiffeisen Bank International RBI regards Austria, where it is a leading corporate and investment bank, as well as Central and Eastern Europe (CEE) as its home market. Subsidiary banks cover 11 markets in the region. In addition, the group includes numerous other financial service providers active in areas such as leasing, asset management, factoring and M&A. In total, around 42,000 RBI employees serve 18.6 million customers in around 1,300 business outlets, the vast majority of which are in CEE. The regional Raiffeisen banks hold 61.17 per cent of RBI’s shares. The remaining shares are held in free float.
Annual Report 2025 About Tatra banka 14 Summary of Consolidated Performance The consolidated after-tax profit of Tatra banka Group in 2025 reached EUR 265.9 million. This means a 10 per cent year-on-year increase. This increase was significantly driven by a rise in net interest income due to strong growth in the loan portfolio, which was also reflected in the growth of Tatra banka's market share. The volume of loans provided to clients increased by 11.4 per cent year-on-year. Client deposits also recorded strong growth by almost 10 per cent. In an environment of persistent inflationary pressures and increasing regulatory burden, general administrative costs increased by almost 11 per cent. Risk costs also increased compared to the previous year. However, the quality of the portfolio remains very high, as evidenced by the decrease in the share of problem exposures from 1.30 per cent in 2024 to 1.21 per cent in 2025. Cost/Income ratio ROE after tax Development of Cost/Income ratio EUR mil. Development of profit and return on equity EUR mil. 900 800 700 600 500 400 300 200 100 0 290 260 230 200 170 140 110 48 % 46 % 44 % 42 % 40 % 20 % 18 % 16 % 14 % 12 % 10 % 2025 2025 772 711 304 337 43,2 % 42,9 % 2024 2024 Operating income Profit after tax General administrative expenses 266 242 16,6 % 15,7 % The consolidated return on equity (RoE) of Tatra banka Group after tax increased further compared to the previous year, from 15.7 per cent to 16.6 per cent. The consolidated cost-to- income ratio (CIR), reflecting the group's operating efficiency, remained at a similar level of 43 per cent compared to the previous year. In 2025, Tatra banka retained its A3 rating awarded by Moody's, with a positive outlook for the future.
Annual Report 2025 About Tatra banka 15 Development of income and expenses Growth in total revenues was primarily driven by net interest income, supported by strong loan portfolio growth. It increased by 12.5 per cent year-on-year to EUR 539.5 million. On the other hand, fee and commission income recorded a slight decrease year-on-year by 1.7 per cent to EUR 183.9 million. Net profit from financial instruments revalued through the income statement decreased by 2.6 per cent to EUR 41.9 million compared to the previous year. General administrative expenses increased by almost 11 per cent in an environment of persistent inflationary pressures and growing regulatory burden. Higher risk costs compared to the same period last year also had a negative impact on profitability. Development of assets Tatra banka Group's consolidated assets increased by 10.6 per cent year-on-year to EUR 23.1 billion. This increase in total assets was primarily due to strong growth in the loan portfolio. The volume of loans provided to clients increased by 11.4 per cent year-on-year to EUR 16.4 billion. Compared to the previous year, this is an increase of EUR 1.7 billion. Housing loans and corporate loans contributed to this, in particular. Both grew at a double-digit rate. The volume of debt securities held increased by 18 per cent to EUR 4.7 billion. The quality of Tatra banka Group's portfolio did not decline even with significant growth in the loan portfolio. Quite the opposite, in fact. The share of problem exposures decreased even further compared to the previous year, from 1.30 per cent to 1.21 per cent. Structure of income EUR mil. 900 800 700 600 500 400 300 200 100 0 2025 2024 Other operating profit (loss) Trading profit Net commission income Net interest income 772 711 70 % 67 % 26 % 24 % 5 % 6 % 1 % 0 %
Annual Report 2025 About Tatra banka 16 Development of liabilities and equity Customer deposits, like loans, recorded a significant increase. Their volume increased by EUR 1.5 billion year-on-year, almost 10 per cent, to EUR 17.2 billion. The ratio of loans to customer deposits on a consolidated basis thus recorded only a very slight increase compared to the previous year and remains below 1. The capital adequacy ratio improved further compared to the previous year. As of December 31, 2025, it reached 19.4 per cent. Structure of balance sheet assets EUR mil. Structure of balance sheet liabilities EUR mil. 25 000 20 000 15 000 10 000 5 000 0 25 000 20 000 15 000 10 000 5 000 0 2025 2025 2024 2024 Other assets Own funds Securities and derivatives Other liabilities Loans and advances Deposits 23 123 23 123 20 903 20 903 75 % 17 % 18 % 20 % 10 % 8 % 8 % 8 % 21 % 74 % 71 % 70 %
Annual Report 2025 About Tatra banka 17 Objectives for 2026 Tatra banka has long been a leader in innovation and digital solutions on the Slovak market, with the goal of delivering an exceptional client experience. In 2026, Tatra banka will introduce a new investment strategy, which will expand the possibilities of maximizing finances and bring an investment application that will open up new investment opportunities for clients. The goal is to bring easier access to investment products, increase transparency, and strengthen the client experience through modern digital tools, while continuing to provide a premium service to the bank’s clients. From 2026, new legislation in Slovakia will introduce an obligation for merchants to accept cashless payments starting from one euro. The amendment to the law leaves merchants free to choose the payment method – whether by card, QR code, or via mobile applications. Tatra banka is responding very promptly with an innovative solution based on QR payments, which allows for quick and secure payment of purchases via a mobile device. The service also includes a notification to the merchant of the successful crediting of the payment to the account. Pilot testing of the solution took place in cooperation with the Financial Administration and selected merchants at the end of 2025. In 2026, Tatra banka plans to bring the Business Loan for the Blue Planet, a preferential loan for financing ecological solutions for companies, and to focus on further developing digitalization in the lending process. The bank will continue to intensively replace cash dispensing ATMs with the new recycling ATM 2.0 and the new recycling ATM 2.0 with coin deposit and withdrawal functionality. The medium-sized company segment enters 2026 with the ambition to bring interesting news, allowing clients to grow and streamline their business. In the area of financing, these will mainly be supportive loan programs in cooperation with Slovak Investment Holding. In the area of education, the Business Insights program will continue in cooperation with Forbes magazine, and the bank will also actively participate in key business conferences. In the adoption of AI and the expansion of digital solutions, even faster progress is expected than has been the case so far. In 2026, the Tatra banka Foundation Art Award will celebrate its 30th anniversary, confirming its long-standing tradition of supporting exceptional artistic achievements in Slovakia. The awards will once again be presented to renowned artists and talented young people in six categories – audiovisual art, fine arts, theater, music, literature, and design. In 2025, Tatra Banka continued to systematically improve the working environment, developed its “We Discover Excellence” employer promise, and strengthened employee engagement through educational and wellbeing programs. Taking care of corporate culture, digitizing internal processes, and developing competencies in the field of artificial intelligence will remain part of the strategy in 2026, because people and innovation are the basis of the bank’s success. In 2026, the process of defining the Strategy 2030 will continue, which will be aligned with the RBI Group Strategy 2030. After its launch, the local strategy will be communicated and prepared for implementation. The aim is to ensure full integration of our goals with the RBI Group framework and to create a solid foundation for the next period. The bank will continue to prioritize sustainable business growth, leveraging a strong digital position, leadership in innovation, high customer satisfaction, and acquisition performance to support the bank’s long- -term ambitions.
Annual Report 2025 About Tatra banka 18 Tatra banka will continue its strategic AI transformation, develop an AI ambassador program, systematically increase the digital literacy of employees, and support the use of tools based on artificial intelligence. These initiatives are aimed at strengthening innovation, increasing efficiency, and exploiting new business opportunities that shape the future of banking services. In 2026, Tatra banka plans to internally implement the Ideapp tool for effective collection, management, and evaluation of innovative ideas from employees. Ideapp uses generative artificial intelligence, chat assistance, and automated evaluation, thereby accelerating the initial stages of product development and prototyping. With its simple banking proposition, Raiffeisen Bank, as a leader in customer satisfaction in the Mass segment, will also remain focused on ways to improve customer service through other channels than just its branch network (availability of online services for clients). The bank plans to redesign its branches by the end of the year to bring greater comfort and client experience. At the same time, it will continue to develop a new service focused on the financial resilience of clients and education in digital security. All these activities are aimed at supporting and maintaining the high satisfaction of the bank’s clients.
Annual Report 2025 About Tatra banka 19 Corporate Governance Statement In its management and administration, the bank follows the principles of the Corporate Governance Code in Slovakia issued by the Slovak Corporate Governance Association in 2016. The Code is publicly available on the Association’s website at www.sacg.sk. In accordance with the Commercial Code and the bank’s Articles of Association, the bodies of the bank are the General Meeting, the Supervisory Board and the Management Board. General Meeting The General Meeting is the supreme body of the bank, through which shareholders take part in the bank’s management. Every shareholder has rights that allow the shareholder to exercise influence on the bank. Shareholders’ basic rights are as follows: a) the right to attend the General Meeting A shareholder may personally attend the General Meeting or do so by proxy. A shareholder’s right of attendance is supported primarily by the obligation of the Management Board to convene a General Meeting at least once a year, to notify each shareholder of the General Meeting by sending an invitation at least thirty days in advance, and to ensure that notice of the General Meeting is published in at least one periodical with nationwide coverage that publishes stock exchange news. b) the right to vote at the General Meeting The shareholder’s voting right is derived from the nominal value of the shares held. One ordinary share with a nominal value of EUR 800 carries one vote and one ordinary share with a nominal value of EUR 4,000 carries five votes. The General Meeting usually decides by a simple majority of the votes of shareholders holding ordinary shares, unless otherwise stipulated by law or the bank’s Articles of Association. Preferred shares do not carry the right to vote at the General Meeting, except where stipulated by law. Where the law allows for voting of shareholders holding preferred shares, their vote takes place separately. One preferred share with a nominal value of EUR 4 carries one vote. c) the right to propose motions at the General Meeting The agenda of each General Meeting is structured so as to give shareholders sufficient space to present motions, and make comments and suggestions concerning the bank. Shareholders can exercise this right from the date on which the General Meeting is called to the date it is held and also during the General Meeting. d) the right to a share of the bank’s profit (dividend) According to the bank’s Articles of Association, ordinary shares carry the right to a share of profit (dividend) and preferred shares carry the preferential right to a share of profit (dividend). The distribution of profit and dividend pay-out is decided by the General Meeting according to the operating results determined based on the bank’s annual financial statements. The amount of dividend is derived from the nominal value of the shares. Dividends are paid out in EUR.
Annual Report 2025 About Tatra banka 20 e) the right to information about the bank A shareholder has the right to request information and explanations at the General Meeting regarding the agenda of the General Meeting. This right corresponds to the obligation of the Management Board to provide the requested information and explanations at the General Meeting or, subject to statutory requirements, in writing within 15 days of the date of the General Meeting. A shareholder is also entitled to inspect documents entered into the collection of documents or the register of financial statements and the General Meeting minutes at the bank’s head office, to ask for copies of such documents, or to have them sent, and has the right to inspect Supervisory Board meeting minutes. f) the right to request the convening of an Extraordinary General Meeting A motion to convene a General Meeting to discuss proposed issues may be filed by any shareholder(s) holding shares with a nominal value of at least 5 per cent of the share capital of the bank. g) the right to a secure shareholding registration system Book-entry shares of the bank are registered with the Centrálny depozitár cenných papierov SR, a.s. (the “Central Depository”) in accordance with the conditions laid down by the applicable legal regulations, the Operating Rules and other binding documents of the Central Depository. h) the right to transfer shares Ordinary shares are admitted to trading on the regulated market. They are freely transferable. Preferred shares are not admitted to trading on the regulated market. The transferability of preferred shares is subject to the prior written agreement of the Management Board in accordance with the terms and conditions stipulated in the bank’s Articles of Association and pursuant to the effective legal regulations. The authority of the General Meeting includes: a ) amendments to the Articles of Association; b ) decisions to increase or decrease the share capital and to authorize the Management Board to increase the share capital; c ) approval and removal of an auditor; d ) election and removal of Supervisory Board members, except for members who are elected and removed by bank employees; e ) approval of annual separate financial statements and extraordinary separate financial statements, decisions on profit distribution or loss settlement and on determining directors’ fees; f ) decisions on other issues conferred by law or the Articles of Association to the authority of the General Meeting. In the event of an amendment to the Articles of Association, the bank must comply with the applicable legislation and its Articles of Association. Where an amendment to the Articles of Association is on the agenda of the General Meeting, an invitation to, and notice of the General Meeting, must, in addition to legal requirements, specify at least the nature of the proposed amendment(s). Any draft amendment to the bank’s Articles of Association is available for inspection at the bank’s head office, or a copy can be sent to shareholders upon request. The General Meeting decides on an amendment to the Articles of Association by a two thirds majority
Annual Report 2025 About Tatra banka 21 of the votes of the shareholders present. To be valid, the Articles of Association require approval by the National Bank of Slovakia, or the European Central Bank, subject to the bank’s written application filed along with the amendment to the Articles of Association and the full wording of the Articles of Association before and after such an amendment. In 2025, the Annual General Meeting was held on March 31, 2025. Shareholders holding ordinary shares representing a total of 65,172 votes, which accounted for 91.67 per cent of the voting rights, took part in voting at the General Meeting. The General Meeting approved the Annual Separate Financial Statements and the Consolidated Financial Statements for 2024, the Annual Report for 2024 and the proposed profit distribution. The General Meeting also decided on the appointment of an auditor, the election of Supervisory Board members, the approval of an important business transaction and remuneration rules, and on the acquisition of own shares. Supervisory Board The Supervisory Board is the supreme control body of the bank, which supervises the financial and business activities of the bank, the execution of powers by the Management Board and the bank’s other activities. The Supervisory Board consists of nine members, six elected by the General Meeting and three by bank employees. The term of office of members of the Supervisory Board is up to five years. The Supervisory Board meets at least three times a year. A simple majority of all members is required to adopt a resolution. The authority of the Supervisory Board includes: a ) checking adherence to the bank’s Articles of Association and generally binding legal regulations; b ) monitoring that business targets set by the bank are achieved; c ) checking that accounting records are factual; d ) reviewing the bank’s annual, extraordinary and consolidated financial statements and proposed profit distribution or loss settlement and submitting its opinion to the General Meeting; e ) convening the General Meeting or submitting a motion for convening the General Meeting to the Management Board where required by the bank’s interests; f ) electing and removing members of the Management Board, approving service contracts of members of the Management Board, approving conditions of compensation and other benefits of Management Board members; g ) granting approval for or filing a motion granting or withdrawing a power of attorney by the Management Board; h ) granting approval of the remuneration principles; i ) granting approval of or filing a motion appointing or removing the director of Internal Control and the Internal Audit Division of the bank and determining their salary by the Management Board; j ) approving the nominated auditor; k ) granting approval to the Management Board to perform specific activities; and l ) other activities under the applicable legal regulations and the bank’s Articles of Association.
Annual Report 2025 About Tatra banka 22 Supervisory Board members in 2025: Dr. Andrii Stepanenko Supervisory Board Member elected by the General Meeting, Chairperson Mag. Andreas Gschwenter Supervisory Board Member elected by the General Meeting Dr. Hannes Mösenbacher Supervisory Board Member elected by the General Meeting Mag. Marie Valerie Brunner Supervisory Board Member elected by the General Meeting Mag. Sabine Abfalter Supervisory Board Member elected by the General Meeting (from June 24, 2025) JUDr. Tomáš Borec Supervisory Board Member elected by the General Meeting, an independent member Ing. Peter Golha Supervisory Board Member elected by employees Mgr. Iveta Medveďová Supervisory Board Member elected by employees Ing. Iveta Uhrinová Supervisory Board Member elected by employees, an independent member Management Board The Management Board is the statutory body that manages and acts on behalf of the bank. The Management Board decides on all bank affairs, unless conferred to the authority of the General Meeting or the Supervisory Board by applicable legal regulations or the Articles of Association. All members of the Management Board are authorized to act on behalf of the bank. Two members of the Management Board always jointly act and sign on behalf of the bank. The Management Board consists of seven members with office terms of up to five years. Under the Articles of Association, the election and removal of members of the Management Board are within the authority of the Supervisory Board. The number of nominees for an election corresponds to the number of positions on the Management Board to be filled. A simple majority of the votes of all members of the Supervisory Board is required for appointment. When more than one member of the Management Board is to be elected, the first vote will be conducted en bloc for all nominated candidates. If the members of the Management Board are not elected en bloc, each candidate is voted on individually. If any of the nominated candidates are not elected, a new election with the same rules must be held to elect a member of the Management Board. Removal of a member of the Management Board requires a majority of votes of the Supervisory Board members. Removal is effective as of the date of adopting the removal decision, unless otherwise stipulated in the decision. The election of new members of the Management Board is only valid with the prior consent of the National Bank of Slovakia/the European Central Bank. The Management Board holds meetings as necessary, at least once a month. The Management Board is quorate when the majority of its members are present. The consent of all members present is required to adopt a resolution.
Annual Report 2025 About Tatra banka 23 The authority of the Management Board includes: a ) convening the General Meeting; b ) ensuring the development, approval of, and compliance with the bank’s organizational structure; c ) ensuring the implementation of, and compliance with, the bank’s governance system; d ) management and supervision of the performance of authorized banking activities; e ) adoption and regular review of general remuneration principles; f ) ensuring proper accounting is maintained by the bank; g ) ensuring the preparation and publication of the Annual Report and its submission to the General Meeting for discussion; h ) ensuring the preparation and publication of the financial statements and their submission to the General Meeting for authorization; i ) submitting the proposed profit distribution or loss settlement to the General Meeting for authorization; j ) deciding on share issuance or repurchase under an authorization granted by the General Meeting; k ) providing information concerning the principal business management objectives of the bank for the future period and the projected development of the bank’s assets, funds and revenues to the Supervisory Board; l ) submitting a written report of the bank’s business activities and assets compared with the anticipated development at the request of the Supervisory Board; m ) notifying the Supervisory Board immediately of all facts that could have a material effect on the development of business and the balance of the bank’s assets, particularly on the bank’s liquidity; and n ) other activities under the applicable legal regulations and the bank’s Articles of Association. In 2025, the members of the Management Board and the distribution of the scope of competences among individual members were as follows: Mgr. Michal Liday – Chairperson of the Management Board and CEO • People and Culture • Brand Management • Communication • Compliance • Legal Services • ESG Mag. (FH) Oliver Pichler – Member of the Management Board • Accounting, Reporting & Taxes • Controlling • Treasury • Financial Analyses and Investor Relations • Subsidiaries
Annual Report 2025 About Tatra banka 24 Ing. Peter Matúš – Member of the Management Board • Distribution System & Distribution System Management • Acquisitions, Segments & Non-Credit Products • Retail Loans • Digital Channels • Digital Sales & Marketing • Experience Design & Research • Raiffeisen Bank Ing. Martin Kubík – Member of the Management Board • Innovations, Data Management & Advanced Analytics • IT Strategy and Governance • IT Services and Supplies for Corporate and Retail Banking • CBS and Supporting Applications Mag. Bernhard Henhappel – Member of the Management Board • Corporate Risk Management • Retail Credit Risk Management • Strategic Risk & Capital Management • Restructuring & Corporate Workout Ing. Zuzana Koštialová – Member of the Management Board • Large Corporate Clients • Private Banking • Capital Markets • Corporate Centers • Corporate Products & Support • RBI Mid-Market Competence Center Mgr. Natália Major – Member of the Management Board • Processing Centers • PPM & Central Procurement • Security and Business Continuity Management • Cost Management • Economic Governance • Data Protection Officer When appointing members to the Management Board and the Supervisory Board, the bank applies the policy of selection and evaluation of each candidate for membership. The policy stipulates specific requirements and individual steps in the selection and evaluation process. It stipulates the qualification criteria for a candidate or a member of the Management Board and the Supervisory Board under consideration, in particular, the personal criteria (concerning the reputation, expertise and experience of the person under consideration) and the objective criteria (concerning governance, such as potential conflicts of interest, overall composition
Annual Report 2025 About Tatra banka 25 of the body, the collective knowledge and experience of the body as a whole, and time commitment). When selecting and evaluating the suitability of a candidate or a member of a body, the bank pays particular attention to diversity regarding age, gender, education and professional experience. The purpose of the diversity policy is to find and fill the positions in the bodies of the bank, which is a complex organism with a wide range of activities, with experienced professionals and managers in various specific areas. The bank’s policy in this area is fully compliant with generally binding legislation. Committees Committees Set Up by the Supervisory Board Audit Committee – not established as a separate committee, its activities are performed by the bank’s Supervisory Board. Risk Management Committee – composed of designated members of the Supervisory Board, monitors and reviews the bank’s risk management activities and procedures and risk management strategies and performs other activities in accordance with the law. Remuneration Committee – composed of designated members of the Supervisory Board, independently evaluates the remuneration rules and principles, participates in preparing remuneration decisions, and monitors the remuneration of members of the bank’s bodies and individuals discharging key functions. Nomination Committee – composed of designated members of the Supervisory Board, identifies, evaluates, and recommends nominations, periodically evaluates the suitability and qualification of each member as a member of a bank body and defines the selection and evaluation criteria for a bank body member. Committees Set Up by the Management Board Cost Management Committee – composed of designated members of the Management Board and employees, defines the cost management strategy and fulfills the defined tasks related to cost management. Credit Committee – composed of designated members of the Management Board and employees, decides on credit limits. Data Governance Commission – composed of designated members of the Management Board and employees, defines the data governance strategy, policies, rules, and overall framework. End-to-End Committee Corporate – composed of designated members of the Management Board and employees, fulfills the defined tasks in setting-up processes and fulfilling the bank’s strategy in the corporate segment. Occupational Health and Safety Commission – composed of designated employees, executes powers concerning occupational health and safety.
Annual Report 2025 About Tatra banka 26 Operational Risk Committee – composed of designated members of the Management Board and employees, decides on measures to mitigate operational risk at the bank and ensures alignment of approved measures and tasks with the bank’s strategic interests. Non-Performing Loan Committee – composed of designated members of the Management Board and employees, formulates the strategy for addressing non-performing loans. Project Commission – composed of designated members of the Management Board and employees, executes entrusted project management powers. Risk Committee – composed of designated members of the Management Board and employees, fulfills the defined roles in defining the framework, strategy, procedures, and rules for risk management and control. Security Council – composed of designated members of the Management Board and employees, exercises authority regarding the bank’s security policy to ensure maximum security and eliminate the bank’s operational risks and proposes the bank’s strategic objectives. Damage Commission – composed of designated members of the Management Board and employees, focused on resolving damage caused to the bank’s assets. Assets and Liabilities Management Committee – composed of designated members of the Management Board and employees, formulates the bank’s strategy and policy concerning the management of the bank’s assets and liabilities and the associated risks. Investment Product Approval Committee – composed of designated employees, responsible for reviewing and setting up new products in the investment banking segment. Sustainable Finance Committee – composed of designated members of the Management Board and employees, exercises authority concerning activities related to the issuance and management of sustainable bonds in accordance with international standards and sustainable finance. Contingency Committee – composed of designated members of the Management Board and employees, exercises authority in the event of an unfavorable liquidity situation at the bank. Recovery Committee – composed of designated members of the Management Board and employees, fulfills the defined tasks in the event of an unfavorable economic situation at the bank focused on resolving the situation and ensuring the recovery of the bank. Resolution Committee – composed of designated members of the Management Board and employees, exercises entrusted competences in the event of a crisis and resolution procedure. Management Methods The bank’s management methods primarily include direct management methods, methods combining direct and technical (indirect) management and project management methods. Direct management is generally executed by setting objectives, tasks and rules and via the operational guidance of the activities of the managed organizational unit or employee. Technical (indirect) management is performed using internal control mechanisms, leaving space for independent management and organization by an organizational unit or an employee within their scope of work and by employing progressive economic incentives in line with efficient risk management.
Annual Report 2025 About Tatra banka 27 Project management requires the temporary allocation of specific organizational units or employees. They report temporarily to the project manager to a defined extent to achieve the project objective. Information on management methods is provided in the bank’s Articles of Association and internal regulations. Internal Control System Internal controls applied at the bank constitute a system covering all levels of the organizational structure. It includes direct and indirect process controls and out-of-process control. The bank’s Internal Control System is currently based on the guidelines of the parent RBI Group which, together with internal manuals and procedures, constitute one of the fundamental pillars of this system. The operational model of the three lines of defense sets out appropriate responsibility for risk management and internal control. In 2025, the bank continued to perform its activities under the established Internal Control System framework. It includes regular monitoring and validations, the results of which are presented to the competent authorities and to the Supervisory Board acting as the Audit Committee. The bank and RBI Group systematically enhance the Internal Governance Framework, and within it the Internal Control System, in accordance with the principles of the three lines of defense, both in terms of legislative and regulatory requirements, and in order to address the latest developments in the internal and external environments. In 2025, RBI Group focused, inter alia, on the standardization and multiple validation in the area of core Compliance control activities. As part of the continuous enhancement of the Internal Control System, to mitigate operational risk and the risk of non-compliance with legislative and internal work regulations, the bank promotes and continuously implements control mechanisms in its day-to-day activities and processes. The bank also continuously implements automated process tools and automated/ semi-automated control activities in order to mitigate various types of risk. The bank will continue to implement the defined Internal Control System framework focusing on the areas posing the biggest risk to the bank. The Internal Control System Officer is responsible for supporting the implementation of the Internal Control System framework, monitoring and reporting and is part of the Regulatory Affairs & Controls Department under the Compliance Division. In 2025, the Internal Control System Officer also participated in working groups tasked with revising the control system in selected processes, projects and regulatory requirements, namely in payment-related processes. The Internal Control System Officer fulfills the responsibilities stipulated by the bank’s Management Board. Internal controls are designed to ensure the safety and protection of assets and individuals, to guarantee the reliability and accuracy of bookkeeping, to support compliance with and communication of the strategy and goals, to enhance effectiveness and compliance with applicable regulations, and to eliminate risks to prevent losses and other damage. Direct process control represents all ongoing control measures, procedures and mechanisms at individual bank units, which are a direct and natural part of work processes on a daily basis. A work process is not complete without these controls. Direct process control is undertaken by employees or the organizational units directly involved in the specific processes.
Annual Report 2025 About Tatra banka 28 Indirect process control includes all ongoing control measures, procedures and mechanisms at individual bank units which are an indirect part of processes. Indirect process control is carried out by the managers of the individual bank units responsible for controlled processes and for control results, or by their authorized employees. Out-of-process control is independent of operational and business procedures. It is conducted by a separate and independent Internal Control and the Internal Audit unit as a regular review of the Internal Control System functionality and evaluation of its efficacy. Risk Management System As part of risk management, the bank monitors, evaluates and manages, in particular, the following types of risk: credit, market, liquidity, and operational. These risks and the bank’s overall risk profile are also subject to internal and external controls compliant with legislative and regulatory requirements, as well as the bank’s internal requirements. As part of the Internal Capital Adequacy Assessment Process (ICAAP), the bank also analyzes other types of risk to which it is or might be exposed in connection with its business activities. Credit risk, i.e. the risk that a counterparty will not be able or willing to repay the full amount owed upon maturity, is monitored regularly and the financial position or creditworthiness of each client is reviewed and assessed at least once a year. The highest exposure to any single borrower or group of related borrowers is restricted by capital exposure limits, which are consistently monitored and reported to the National Bank of Slovakia on a monthly basis. Retail borrowers are assessed using scoring models developed for individual products. Other clients are assessed using rating models. The bank is exposed to market risk in connection with its activity in open positions, chiefly in transactions with interest-rate, cross-currency, and equity products. To determine the market risk level of its positions, the bank applies internal procedures and models for the individual types of risk to which the bank is exposed. These limits are monitored daily. By managing liquidity risk, the bank secures its solvency, the ability to duly fulfill its financial obligations on time and to manage assets and liabilities to ensure constant liquidity. Liquidity risk is closely monitored and is subject to the bank’s internal limits, the limits defined by the parent RBI Group, and the National Bank of Slovakia. The bank uses a set of qualitative and quantitative methods to identify and manage operational risk as regards the severity and the potential impact of operational incidents on its profit and goodwill. The bank raises awareness of operational risk using various communication forms within the bank. The bank actively monitors new risk management legislation.
Annual Report 2025 About Tatra banka 29 Bank’s share capital and shares The bank’s share capital amounts to EUR 64,326,228 and has the following structure: ISIN: SK1110001502 Nominal value: EUR 800 Number: 60,616 shares Class: ordinary share Form: registered share Type: book-entry security Description of rights and obligations: the right to attend, vote, and present motions at the General Meeting; the right to a share of the profit and liquidation balance; the right to preferential subscription of shares; the right to request the convening of a General Meeting; the right to inspect the documents and minutes of the bank; the obligation to pay the issue price of shares; the obligation to refund to the bank any payments made unlawfully; the obligation to pay late payment interest in the event of a breach of duty to pay the share issue price. Transferability: no restrictions Percentage of share capital: 75.386 per cent Held for trading: 60,616 shares ISIN: SK1110015510 Nominal value: EUR 4,000 Number: 2,095 shares Class: ordinary share Form: registered share Type: book-entry security Description of rights and obligations: the right to attend, vote, and present motions at the General Meeting; the right to a share of the profit and liquidation balance; the right to preferential subscription of shares; the right to request the convening of a General Meeting; the right to inspect the documents and minutes of the bank; the obligation to pay the issue price of shares; the obligation to refund to the bank any payments made unlawfully; the obligation to pay late payment interest in the event of a breach of duty to pay the share issue price. Transferability: no restrictions Percentage of share capital: 13.027 per cent Held for trading: 2,095 shares ISIN: SK1110007186, SK1110008424, SK1110010131, SK1110012103, SK1110013937, SK1110014901, SK1110016237, SK1110016591 Nominal value: EUR 4 Number: 1,863,357 shares Class: preferred share Form: registered share Type: book-entry security Description of rights and obligations: the right to attend and to present motions at the General Meeting; the priority right to a share of the profit and liquidation balance; the right to vote at the General Meeting subject to statutory conditions; the right to preferential subscription of shares; the right to request the convening of a General Meeting; the right to inspect the documents and minutes of the bank; the obligation to pay the issue price of shares; the obligation to refund to the
Annual Report 2025 About Tatra banka 30 bank any settlements unlawfully provided; the obligation to pay late payment interest in the event of a breach of duty to pay the share issue price. Transferability: restricted Percentage of share capital: 11.587 per cent Held for trading: 0 shares Pursuant to Act No. 566/2001 Coll. on securities and investment services and on the amendment to certain acts as amended, qualified participation in the bank’s share capital is held by the shareholder, Raiffeisen CEE Region Holding GmbH, with its registered office at Am Stadtpark 9, 1030 Vienna, Austria, with a 78.782 per cent share and an 89.107 per cent share in the bank’s share capital and voting rights, respectively. The bank’s share capital structure does not include any shares whose holders have special control rights. The bank is not aware of any agreements between securities holders that could lead to any restrictions with respect to the transferability of securities or voting rights. The bank has not entered into any agreements that would take effect or be subject to change or termination as a result of a change in control in relation to a takeover bid. The bank has not entered into any agreements with members of its bodies or employees under which they are entitled to compensation if their office or employment ends due to resignation, notice given by the employee, dismissal, notice given by the employer without stating a reason, or if their employment terminates as a result of a takeover bid.
Annual Report 2025 About Tatra banka 31 Report on the remuneration of the members of the Management Board and Supervisory Board of Tatra banka for 2025 pursuant to Section 201e (2) of the Commercial Code This Remuneration Report provides an overview of all remuneration components of individual members of the Tatra banka, a.s. Management Board and the Tatra banka, a.s. Supervisory Board (the «Company Body Members») for 2025. The total remuneration consists of a fixed component, which includes monthly remuneration, bonuses, supplementary health insurance, accident insurance and the employer's contribution to the supplementary pension insurance, and a variable component. Fixed remuneration component In particular, the fixed remuneration component reflects the relevant professional experience and organizational responsibility and provides a stable source of income for Company Body Members. The fixed remuneration component does not depend on the performance of the company or the Company Body Member. The fixed remuneration component of company Management Board members is represented by the monthly remuneration set out in the service agreement. In 2025, the annual fixed remuneration component of individual members of the company Management Board ranged from EUR 165,000 to EUR 390,000, other bonuses and additional health insurance ranged from EUR 0 to EUR 6,767.52, and accident insurance was in a lump sum of EUR 75.65. The fixed remuneration component of the Supervisory Board members is represented by fixed annual remuneration paid at the end of the year or at the end of the term of office. In 2025, the annual fixed remuneration component of individual members of the company Supervisory Board ranged from EUR 26,164.38 to EUR 60,000, in full compliance with the decision of the company General Meeting on the remuneration of the company Supervisory Board members depending on the function discharged on the company Supervisory Board and the length of term of office in 2025. Variable remuneration component The variable remuneration component depends on performance. The amount of the variable remuneration component is based on a combination of an individual's performance and the evaluation of overall results of the company or the parent company. Financial and non-financial criteria are considered when evaluating individual performance. The variable remuneration component of each company Management Board member is represented by an annual bonus. The variable remuneration component awarded after considering the performance, relevant targets, and performance indicators, is reasonably balanced and never exceeds the fixed remuneration component of any Management Board member.
Annual Report 2025 About Tatra banka 32 The fixed remuneration component is determined by the following performance indicators: • Return on equity (ROE) of the company (usual weight 50 per cent of 2/3) • Cost income ratio (CIR) of the company (usual weight 50 per cent of 2/3) • Return on equity (ROE) of RBI Group (usual weight 50 per cent of 1/3) • Cost income ratio (CIR) of RBI Group (usual weight 50 per cent of 1/3) The performance indicators are evaluated as a ratio of the achieved indicator value and the strategic indicator value for the evaluated period. The final bonus is determined as the multiple of the ratio (coefficient) and the target bonus amount. Management Board members have been awarded no variable remuneration component for 2025 as of the date of this report. Consequently, as of the date of this report, the share of the fixed and variable components in total remuneration for 2025 is unknown. The maximum estimated corresponding target amount of the variable remuneration component of each Management Board member ranges from EUR 40,000 to EUR 100,000. Tatra banka has specific criteria in place for the application of malus and clawback, under which in specific circumstances it is obliged to reduce or withhold the remuneration granted, or to recover the remuneration already paid. As of the date of this report, there have been no circumstances that would give rise to the obligation to recover the variable component of the total remuneration. The variable remuneration component of each Supervisory Board member for 2025 was EUR 0. The share of the fixed and variable components in the total remuneration for 2025 was 100 pe cent. Company Body Members received no remuneration from any company under a special law. Company Body Members were provided no shares or share options in relation to the discharged function. The company awards no Company Body Member the variable remuneration component in the form of shares. Annual overview of fixed and variable remuneration components for 2021, 2022, 2023, 2024, and 2025 The total fixed and variable remuneration components of the company Management Board members for 2021 ranged from EUR 167,802.65 to EUR 313,276.65. The total fixed and variable components of the company Management Board members for 2022 ranged from EUR 80,722.15 to EUR 369,706.15. The total fixed and variable components of the company Management Board members for 2023 ranged from EUR 17,967.77 to EUR 399,447.15. The total fixed and variable components of the company Management Board members for 2024 ranged from EUR 207,204.65 to EUR 480,225.65. The total fixed and estimated variable remuneration components of the company Management Board members for 2025 ranged from EUR 214,815.21 to EUR 490,075.65. Pursuant to Section 768r(2) of the Commercial Code (transitional provisions to amendments effective from July 1, 2019), the management board of a public company limited by shares is
Annual Report 2025 About Tatra banka 33 obliged to submit a remuneration report pursuant to Section 201e to the general meeting for discussion for the first time for the accounting period starting after July 1, 2019. Accordingly, no information on remuneration for the periods preceding January 1, 2020 is provided in this Report. The ratio of remuneration of Company Body Members to the remuneration of other Tatra banka employees was 1.74 per cent in 2025. Section 201a(3) of the Commercial Code was not applied to 2025. The requested company statement pursuant to Section 201e(3) of the Commercial Code is irrelevant since no shareholders' proposals were put forward at the General Meeting in 2025.
Annual Report 2025 About Tatra banka 34 Risk Management and Basel Well-organized and consolidated risk management plays a vital role in sustainable and efficient bank operations. Tatra banka takes this role very seriously, as well as in the context of its systemic importance for the whole banking sector. The bank has consistently fulfilled the requirements of European directives implementing the regulations known as Basel. The concept, methodology and documentation of risk management and Basel activities are prepared in close cooperation with RBI Group, while respecting the local specificities of Tatra banka and the banking environment as a whole. The relevant methodological concepts and procedural techniques are integrated into the management process in various areas of the bank, are regularly updated in line with legislative and internal changes, and are meticulously reviewed by internal audit. Risk management and Basel activities are aimed at ensuring the most accurate evaluation, quality management and mitigation or elimination of credit, market, and operational risk as well as other risks to which the bank is exposed. Achieving this goal mainly depends on: • identifying risks resulting from bank products and processes; • ensuring the best possible collection and storage of relevant and potentially relevant data; • developing a reliable methodology for measuring individual types of risk; • ensuring effective and high-quality processes for prudent management of individual risk types and predicting their development; • using efficient instruments to mitigate risk exposure; • ensuring high-quality and secure IT systems for process automation, data collection, and analysis; and • undertaking calculations and providing the findings. With regard to the changes in the economic environment, the above processes are becoming an important element in securing the long-term stability of the bank's risk profile and meeting its capital requirements, as well as the return on equity. In accordance with legislative requirements, the bank regularly publishes details about its activities, working procedures, and results, thus ensuring transparency in relation to regulators, business partners, and clients regarding risk management. Credit Risk Since January 1, 2008, the bank has applied a standardized approach to quantifying risk- weighted assets and regulatory capital requirements for credit risk, which constitute the most significant bank risk. The bank's goal was to switch to the internal ratings-based (IRB) approach as soon as possible. This is based on the use of internal rating models and in-house estimates of risk parameters for the management, quantification, and reporting of individual types of credit- related risks in line with its implementation plan.
Annual Report 2025 About Tatra banka 35 Since January 1, 2009, the bank has calculated capital requirements for a large part of its non-retail portfolio (i.e. for sovereigns, institutions, corporations, project financing, insurers, investments in funds, and purchased receivables) using the approved IRB approach. In December 2013, the bank was granted authorization to apply the IRB approach to Small and Medium-sized Business clients. Based on the approved IRB approach, the bank is authorized to quantify capital requirements for the aforementioned entities through its own estimates of the projected likelihood of the counterparty defaulting, making the quantification of credit risk significantly more risk-sensitive, and additionally, the need for capital corresponds more realistically to the risk taken. This approach allowed the bank to reflect the impact of the economic downturn on its portfolio in its capital needs, even during economic turbulence. From April 1st, 2010, based on its implementation plan, the bank was also granted authorization to apply the IRB approach to the retail part of its portfolio, which allows the bank to calculate the risk profile of this portfolio based on its own estimates of all material risk parameters, in particular the probability of default of retail clients and exposures, losses in the case of default and credit conversion factors for off-balance sheet exposures, and subsequently use these estimates for comprehensive portfolio risk management. Since February 2023, the bank has also been applying the IRB approach to the Raiffeisen Bank branch portfolio. From October 2023, the bank reverted to using the standardized approach to calculate capital requirements for sovereign entities and from January 1, 2025 for capital exposures. In relation to the application of the IRB approach, the bank and the group are continuously working on rating models to maximize their predictive power. Each significant change is also reviewed by the supervisory authorities. The basic principles of managing the credit risk of non-retail clients are set out in the RBI Group Credit Manual, which is obligatory for the whole group. The management of non-retail credit risk by the bank is detailed in Tatra banka's Credit Policy, which is approved by the Supervisory Board annually. The Credit Policy defines the targeted and restricted sectors for financing as well as the sectors excluded from financing, the minimum requirements for a client credit transaction (rating, value of collateral, required margin), and the target structure of the loan portfolio together with its key parameters for the forthcoming year. With respect to its retail portfolio, the bank continues to focus on regular scorecard and risk management model development and update. The aim of building the risk management infrastructure is to develop a reliable solution allowing a flexible response to external changes. A fundamental part of this is to define targets for individual components of credit risk management, and also for employees themselves. This is a comprehensive process involving consistent preparation and subsequent application of credit risk principles, credit policy and guidelines, and effective management tools. Market Risk In 2025, the bank continued to apply a prudent approach to security investments, aided by the implemented limits to protect against the risk of issuer downgrades, and a conservative assessment of the quality of bank counterparties, as well as the limits applicable to those counterparties. The limits set and the stress tests performed by the bank ensured sufficient protection against the adverse effects of market fluctuations.
Annual Report 2025 About Tatra banka 36 The close monitoring of all market risks remains a high priority. The methods and models used to monitor market risk remain subject to strict supervision, externally and internally, and the parameters affecting the outputs are regularly re-assessed and approved by the bank's committees to reflect, as accurately as possible, the current situation on the financial and capital markets. The limits protecting the bank against market turbulence are subject to review and are set prudently and conservatively to limit losses in the event of negative developments. One of the fundamental aspects of market risk management at the bank is the promotion of new, innovative products while remaining highly prudent. Liquidity risk is closely monitored and is subject to internal limits set by the bank and limits defined by RBI Group and Basel. The bank is compliant with the required Liquidity Coverage Ratio and Net Stable Funding Ratio. Operational Risk The bank uses a set of qualitative and quantitative methods to identify and manage operational risk as regards the potential impact of operational incidents on its profit and goodwill. The bank raises awareness of operational risk using various communication forms within the bank. Pillar 2 and Economic Capital The bank has implemented and continuously modifies and supplements its methodology and procedural techniques for the internal determination of capital adequacy (Pillar 2). As part of this process, all relevant bank risks are regularly evaluated in line with the risk profile and then quantified and evaluated in the context of the risk level the bank is willing to take and the projected capital formation and subsequent reporting to bank management. The bank's risk profile and the related processes are subject to a detailed annual review by the supervisory authorities (ECB and NBS) under the Supervisory Review and Evaluation Process (SREP). Based on the above, in line with its risk profile, the bank covered the identified risks with its internal capital with a sufficient reserve in 2025. The process of capital allocation is an integral part of this, as it is closely linked with the budgeting process. As part of this process, by using an approved allocation key, individual commercial units of the bank are assigned an expected return on risk-adjusted capital (RORAC) performance indicator. This indicator measures the rate of return in relation to anticipated risk from individual transactions, portfolios, and business units to meet the targets set by the shareholder, while maintaining an acceptable risk level. As a prerequisite for the bank's healthy growth, the risk-adjusted view of the bank's performance will remain a priority in the forthcoming period. Capital Adequacy Forecasting and Stress Testing Given the more advanced risk measurement methods and constant changes in the economic environment, an important aspect of capital adequacy management is also the consistent prediction of its development, including stress testing of readiness for unforeseeable adverse events.
Annual Report 2025 About Tatra banka 37 In 2025, the bank applied stress testing of capital adequacy for credit risk using internal estimates of risk parameters in relation to potential changes in the estimated risk parameters, e.g. depending on changes in the macroeconomic environment, migration of clients and receivables within rating grades, a fall in collateral values, the state of economic recession, and other changes in the bank's material sub-portfolios, while also using the stress scenarios set by the National Bank of Slovakia.
Annual Report 2025 About Tatra banka 38 RBI Addresses Raiffeisen Bank International AG Austria Am Stadtpark 9 1030 Vienna Tel.: +43-1-71 707-0 SWIFT/BIC: RZBATWW www.rbinternational.com CEE banking network Albania Raiffeisen Bank Sh.a. Rruga “Tish Daija” Kompleksi Kika 2 1000 Tirana Tel: +355-4-23 81 381 SWIFT/BIC: SGSBALTX www.raiffeisen.al Bosnia and Herzegovina Raiffeisen Bank dd Bosna i Hercegovina Zmaja od Bosne bb 71000 Sarajevo Tel: +387-33-75 50 10 SWIFT/BIC: RZBABA2S www.raiffeisenbank.ba Croatia Raiffeisenbank Austria d.d. Magazinska cesta 69 10000 Zagreb Tel: +385-72-626 262 SWIFT/BIC: RZBHHR2X www.rba.hr Czech Republic Raiffeisenbank a.s. Hvězdova 1716/2b 14078 Prague 4 Tel: +420-412 440 000 SWIFT/BIC: RZBCCZPP www.rb.cz Hungary Raiffeisen Bank Zrt. Váci út 116-118 1133 Budapest Tel: +36-80 488 588 SWIFT/BIC: UBRTHUHB www.raiffeisen.hu Kosovo Raiffeisen Bank Kosovo J.S.C. Robert Doll St. 99 10000 Pristina Tel: +383-38-222 222 SWIFT/BIC: RBKOXKPR www.raiffeisen-kosovo.com
Annual Report 2025 About Tatra banka 39 Romania Raiffeisen Bank S.A. FCC Office Building Calea Floreasca 246D, District 1 014476 Bucharest Tel: +40-21-30 610 00 SWIFT/BIC: RZBRROBU www.raiffeisen.ro Russia AO Raiffeisenbank Smolenskaya-Sennaya Sq. 28 119002 Moscow Tel: +7-495-721 99 00 SWIFT: RZBMRUMM www.raiffeisen.ru Serbia Raiffeisen banka a.d. Beograd Djordja Stanojevica 16 11070 Novi Beograd Tel: +381-11-32 021 00 SWIFT/BIC: RZBSRSBG www.raiffeisenbank.rs Slovakia Tatra banka, a.s. Hodžovo námestie 3 81106 Bratislava 1 Tel: +421-2-59 19-1000 SWIFT/BIC: TATRSKBX www.tatrabanka.sk Ukraine Raiffeisen Bank JSC Generala Almazova Str., 4A 01011 Kyiv Tel: +38-044-490 8888 SWIFT: AVALUAUK www.raiffeisen.ua Leasing companies Austria Raiffeisen-Leasing Gesellschaft m.b.H. Mooslackengasse 12 1190 Vienna Tel: +43-1-716 01-0 www.raiffeisen-leasing.at Albania Raiffeisen Leasing Sh.a. “Komuna Parisit” street, Building no.1, Shk2. Ap.1 - 3, 1000 Tirana Tel: +355-4-22 749 20 www.raiffeisen-leasing.al Bosnia and Herzegovina Raiffeisen Leasing d.o.o. Sarajevo Zmaja od Bosne bb. 71000 Sarajevo Tel: +387-33-254 340 www.rlbh.ba Croatia Raiffeisen Leasing d.o.o. Magazinska cesta 69 10000 Zagreb Tel: +385-1-65 9-5000 www.raiffeisen-leasing.hr
Annual Report 2025 About Tatra banka 40 Czech Republic Raiffeisen-Leasing s.r.o. Hvězdova 1716/2b 14000 Prague 4 Tel: +420-2-215 116 11 www.rl.cz Hungary Raiffeisen Corporate Lízing Zrt. Váci út 116-118 1133 Budapest Tel: +36-1-486 5177 www.raiffeisenlizing.hu Kosovo Raiffeisen Leasing Kosovo LLC St. UÇK no. 222 10000 Pristina Tel: +383-38-222 222-340 www.raiffeisenleasing-kosovo.com Romania Raiffeisen Leasing IFN S.A. Calea Floreasca 246 C, District 1 014476 Bucharest Tel: +40-21-30 644 44 www.raiffeisen-leasing.ro Russia OOO Raiffeisen-Leasing Smolenskaya-Sennaya Sq. 28 119121 Moscow Tel: +7-495-72 1-9980 www.raiffeisen-leasing.ru Serbia Raiffeisen Leasing d.o.o. Djordja Stanojevica 16 11070 Novi Beograd Tel: +381-11-220 7400 www.raiffeisen-leasing.rs Slovakia Tatra-Leasing s.r.o. Hodžovo námestie 3 81106 Bratislava Tel: +421-2-5919-5919 www.tatraleasing.sk Slovenia Raiffeisen Leasing d.o.o. Letališka cesta 29a 1000 Ljubljana Tel: +386-8-281-6200 www.raiffeisen-leasing.si Ukraine LLC Raiffeisen Leasing Pyrohov Str. 7-7b Office 503 01601 Kyiv Tel: +38-044-590 24 90 www.raiffeisen-leasing.com.ua Branches and representative offices – Europe Belgium RBI Liaison Office Brussels Rue de l’Industrie 26-38 1040 Brussels Tel: +32 2 28968–56 France RBI Representative Office Paris 9–11 avenue Franklin D. Roosevelt 75008 Paris Tel: +33 (0) 1 45 61 27 00
Annual Report 2025 About Tatra banka 41 Germany RBI Frankfurt Branch Wiesenhüttenplatz 26 60329 Frankfurt Tel: +49-69-29 921 924 Poland Raiffeisen Bank International AG (Spółka Akcyjna) Oddział w Polsce Plac Konesera 8 03-736 Warsaw Tel: +48-22-5785602 Slovakia Raiffeisen Bank International AG Slovak Branch pobočka zahraničnej banky Karadžičova 14 821 08 Bratislava Tel: +421 2 57203040 https://sk.rbinternational.com Sweden RBI Representative Office Nordic Countries Drottninggatan 89, 14th Floor 113 60 Stockholm Tel: +46 73 091 05 89 Turkey Raiffeisen Investment Financial Advisory Services Ltd. Co. Bahtiyarlar Sok. No. 8 Etiler 34337 Istanbul Tel: +90 212 287 10 80 United Kingdom RBI London Branch Tower 42, Leaf C 9th Floor 25 Old Broad Street London EC2N 1HQ Tel: +44-207-933-8000 Branches and representative offices – Asia China RBI Beijing Branch Unit 700 (7th Floor), Building No. 6 Jianguomenwai Dajie 21 100020 Beijing Tel: +86-10-65 32-3388 India RBI Representative Office Mumbai 501, Kamla Hub, Gulmohar Rd, Juhu Mumbai 400049 Tel: +91-22-26 230 657 Korea RBI Representative Office Korea #1809 (Jongno 1 ga, Le Meilleur Jongno Town) 19, Jong-ro, Jongno-gu Seoul 03157 Tel: +82-2-725-7951 Singapore RBI Singapore Branch 50 Raffles Place #31-03 Singapore Land Tower Singapore 048623 Tel: +65-63 05-6000 Vietnam RBI Representative Office Ho-Chi-Minh-City 35 Nguyen Hue Str., Harbour View Tower Room 601A, 6th Floor, Dist. 1 Ho-Chi-Minh-City Tel: +842-8-38 214 718, +842-8-38 214 719
Annual Report 2025 About Tatra banka 42 Selected subsidiaries Austria Elevator Ventures Beteiligungs GmbH Mooslackengasse 12 1190 Vienna www.elevator-ventures.com Kathrein Privatbank AG Wipplingerstraße 25 1010 Vienna Tel: +43-1-53 451-0 www.kathrein.at Raiffeisen Bausparkasse Gesellschaft m.b.H. Mooslackengasse 12 1190 Vienna Tel: +43-1-54 646-0 www.bausparen.at Raiffeisen Continuum GmbH Am Stadtpark 9 1030 Vienna Tel: +43-1-71 707 8510 www.raiffeisen-continuum.at Raiffeisen Digital Bank AG Am Stadtpark 9 1030 Vienna Tel: +43-1-71 707 5560 www.raiffeisendigital.com Raiffeisen Factor Bank AG Mooslackengasse 12 1190 Vienna Tel: +43-1-219 74 57 www.raiffeisen-factorbank.at Raiffeisen Kapitalanlage-Gesellschaft m.b.H. Mooslackengasse 12 1190 Vienna Tel: +43-1-71 170-0 www.rcm.at Raiffeisen Wohnbaubank Aktiengesellschaft Mooslackengasse 12 1190 Vienna mailbox@rwbb.at www.raiffeisen-wohnbaubank.at Valida Holding AG Mooslackengasse 12 1190 Vienna Tel: +43-1-31 648-0 www.valida.at USA RB International Markets (USA) LLC 1177 Avenue of the Americas, 5th Floor New York, NY 10036
The Tatra banka Foundation, Sponsorship and Charity The Tatra banka Foundation and Sponsorship Involvement in Charitable Activities
Annual Report 2025 The Tatra banka Foundation, Sponsorship and Charity 44 The Tatra banka Foundation and Sponsorship Tatra banka and the Tatra banka Foundation have long believed that investing in culture and education gains value beyond the individual. Supporting the arts opens up space for creativity, critical thinking and dialogue, while education gives people the tools to fulfill their potential. Together, they create an environment in which innovation, empathy and cultural identity can grow, forming the pillars to build a healthy and prosperous society. The bank is a long-standing general partner of the Academy of Performing Arts and the Academy of Fine Arts in Bratislava. In 2025, the recipients of support also included the Viva Musica festival, TEDx Bratislava, the Duke of Edinburgh’s International Award, and many other important events. Tatra banka is a partner of all major regional theaters in Slovakia, including Košice, Banská Bystrica, Banská Štiavnica, Prešov, Trnava, Martin, Žilina, and Nitra. In 2025, the Tatra banka Foundation announced 2 extraordinary programs – the Independent Theaters Grant Program and the Independent Gallery Grant Program, in which 24 art institutions were supported with more than EUR 200,000. The Tatra banka Foundation also implemented a recalibrated education support strategy primarily focused on secondary schools. Support for secondary education thus reached almost 40 per cent of the budget focused on education in 2025. Within the area of education, the Tatra banka Foundation is the general partner of the Skyro secondary school, which is focused on innovative technologies and artificial intelligence. In 2025, Tatra banka and the Tatra banka Foundation jointly supported 360 projects, individuals, and organizations with more than EUR 2,000,000.
Annual Report 2025 The Tatra banka Foundation, Sponsorship and Charity 45 Involvement in Charitable Activities Inspired by the motto, “...if we want to change something, we need to start with ourselves”, the Tatra Banka Group recognizes that its employees are the most valuable essence of corporate philanthropy. Volunteering during working time with wage compensation as well as donations are an inseparable part of its activities. The More for Regions (Viac pre regiónyTB) employee grant program was organized for the 12th time last year in cooperation with the Tatra banka Foundation. The program supports NGO projects submitted by Tatra banka Group employees, in which employees also participate as volunteers. In 2025, 15 projects were supported with a total of EUR 19,500. The program benefited from the participation of 136 employees working a total of 1,317 volunteering hours at the supported organizations. Tatra banka Group employees can also participate in the Our Town event (Naše Mesto), which has been the largest corporate volunteering event in Slovakia since its very beginning. In 2025, a total of 662 employees in 12 cities and municipalities across Slovakia took part in the 19th year of the event in June and September. Together, they put in approximately 2,800 volunteering hours. Thus, for the fourth consecutive year, Tatra banka Group ranked 1st in the number of participating volunteers among all the companies involved. The Tatra banka Foundation’s First Aid (Prvá pomocTB) grant program is intended for employees and their close family members experiencing a difficult life situation. Employees can apply for financial support on their own behalf, but thanks to this program, they often also lend a helping hand to their colleagues. In 2025, 58 applicants were supported in this way with a total of EUR 73,693. The blood donation program, Blood Bank (Krvná bankaTB), which Tatra banka Group organizes in cooperation with the National Transfusion Service, has already been running for 15 years. In 2025, mobile blood donation took place three times at the Bratislava headquarters and at the DIALOG Live contact center in Nitra, and twice at the processing center in Prešov. Blood was successfully donated by 274 employees. For 16 years, in cooperation with the Pontis Foundation, Tatra banka Group has participated in Pass It On (Posuň ďalejTB), the collection of clothes and other necessities for non-profit organizations. Last year, hundreds of employees from the Bratislava headquarters, the processing center in Prešov, and Tatra banka branches in central Slovakia participated in the event. In addition, Tatra banka organized the Christmas Tree of Fulfilled Wishes (Stromček splnených prianí) for the 8th time in 2025. Hundreds of employees from all departments of the Tatra banka Group participated. Together, they fulfilled the Christmas wishes of 754 children from 17 children and family centers across Slovakia. The processing center in Prešov, together with the eSCečko NGO, also collected EUR 2,500 for pharmacy vouchers for the “Deťom pre život” organization, thereby helping to ensure care for terminally ill children and abused women with children in the facility in Spišská Nová Ves. The employees of Dialog Prešov jointly collected EUR 2,600 for four families in difficult living situations in their local area, dividing this amount into 4 equal parts of EUR 650 each. Moreover, Tatra banka employees also assisted as expert volunteers mentoring students in the Duke of Edinburgh’s International Award development program.
Client in the Spotlight Retail Banking Corporate Banking Digital Banking
Annual Report 2025 Client in the Spotlight 47 Retail Banking Retail Clients (individual figures) (in EUR ths) 12/2025 12/2024 12/2023 12/2022 12/2021 12/2020 12/2019 12/2018 Net interest income 311 167 292 588 280 755 224 278 181 279 195 489 203 671 207 492 Net fees and commission income 137 094 146 035 129 525 121 384 110 926 94 405 89 433 95 128 Net provisioning -23 988 -16 970 -31 200 -26 752 -15 933 -35 480 -17 823 -33 006 Other operating income 1 307 2 515 1 927 874 432 -15 632 -11 719 -11 535 Operating expenses -251 488 -230 875 -210 376 -188 736 -176 816 -178 577 -184 384 -176 956 Profit before income taxes 174 092 193 293 170 631 131 048 99 888 60 205 79 178 81 123 Cost/income ratio 56,10 % 52,64 % 51,28 % 54,60 % 60,51 % 61,60 % 62,91 % 58,47 % Note: Private individuals, small business clients, micro companies, private banking clients and employees Private Individuals In 2025, the efforts dedicated to increasing client satisfaction and delivering an exceptional client experience also translated into growing indicators measuring client satisfaction and loyalty. One of the main pillars of retail banking is the adult client segment, in which the bank managed to achieve the highest level of new client acquisition in history. This confirms the long-term effectiveness of the chosen strategy. Digital channels, especially the Tatra banka mobile application, have become the dominant gateway to the bank and the center of everyday interaction. Continuous innovation in this area opens up new possibilities for a highly personalized approach for the bank and greater comfort and communication responsive to individual needs for clients. The premium segment also recorded exceptional results in 2025. The results reflect the commitment to bring maximum comfort and superior service to clients. A key milestone was the RAS (Remote Access Service) project, which represents a modern remote service tool, thanks to which clients can conveniently communicate with their personal banker via chat in the mobile application, by phone or via a shared screen. This service method simplifies the work of bankers while providing clients with an excellent experience, which is also confirmed by the high NPS rating. The results are proof of the determination to constantly improve services and bring maximum value to clients. It was also significant a significant year in 2025 for the children’s and student segment. The bank continued its efforts to increase children’s financial literacy through the TABI application and in the fall transferred its content to the unique TATRA SCOOL textbook. The textbook was distributed in printed form to schools throughout Slovakia and is available to everyone in electronic form free of charge at www.tatrascool.sk. The textbook is also complemented by playful and understandable video lessons. For students, though by no means only for them, the bank prepared an exceptional event, the immersive EXHIBIZZ experience. In collaboration with the SORRYWECAN agency, a digital projection connected the virtual AI world with the real one, where the participant became the author of an experience at the interface of art and technology.
Annual Report 2025 Client in the Spotlight 48 The fall featured the traditional #premodruplanetu competition, entered by as many as 230 projects prepared by young people. The bank awarded the top four with EUR 1,000, with the winners being chosen by a jury consisting of Expl0ited (business), Andrej Dúbravský (art), and Babsy Heribanová (sustainability). Payment Cards In 2025, Tatra banka recorded a year-on-year increase in the number and volume of transactions made with payment cards. The number of transactions was 10 per cent higher and the volume of transactions increased by 7 per cent. A significant increase was recorded in the e-commerce payment segment, where the number of transactions increased by 16 per cent compared to 2024, and the volume by 18 per cent. In cashless payments, the number of transactions increased by 11 per cent and the volume by 12 per cent. The digitalization of payments fundamentally affects the way transactions are made. In brick- and-mortar stores, more than half of payments (54 per cent) are already made via digital wallets – mobile devices or smartwatches. This trend is strengthening on an annual basis thanks to the convenience and speed of transactions. However, in the online environment, payment by entering the card number from a physical card or by using the card number displayed in the Tatra banka mobile application continues to dominate. Since March last year, clients have been able to withdraw cash from ATMs contactlessly via Apple Pay, Google Pay and via a payment card. In October 2025, the bank added predisposition DNA tests from the Slovak company DNA ERA to the My Doctor health benefits for its premium Visa Gold and Visa Platinum credit cards. The test provides clients with a unique opportunity to discover genetic predispositions and improve their health and lifestyle. Tatra banka is the only bank in Slovakia providing credit card holders with the unique health service, My Doctor. Thanks to this service, clients can consult Slovak and foreign specialists on their diagnosis or access priority dates for MRIs. These services demonstrate Tatra banka’s commitment to innovate and increase the value of services for its clients. To support the digital sale of corporate credit cards for starting a business, Tatra banka relaunched sales via the Tatra banka mobile application in 2025. Tatra banka places great emphasis on the safety and protection of its clients, while actively monitoring developments in fraud. In 2025, the bank’s specialists prevented 151,472 fraudulent payment card transactions, which represents EUR 9,041,513 in saved client funds. Insurance Products At the beginning of the year, Tatra banka brought its clients the third digital insurance process in a row – this time focused on the comprehensive life insurance Happy Life in cooperation with insurance company Allianz. The bank’s goal was for clients to feel that even complex solutions can be clear, intuitive and at the same time engaging. Throughout the year, Tatra banka made two existing products more attractive: it expanded coverage for insurance of the ability to repay a personal consumer loan and also travel insurance, where the bank increased the maximum limits and added new assistance services.
Annual Report 2025 Client in the Spotlight 49 Consumer Loans In 2025, there was record client interest in financing through personal loans, with the dominant channel being online facilities in the Tatra banka mobile application. In consequence, the bank expanded the functionality of the application to include service operations related to loans – from uploading documents to requests for changes, including early repayment, available comfortably from home. For clients who prefer personalized advice, assisted sales are available at selected branches using tablets or a secure remote connection. The bank also applies the digital process in cooperation with business partners, for example in the areas of photovoltaics and home renovations. Clients can easily complete an order placed by a broker on their mobile device or computer, which increases the comfort and availability of the bank’s services. Housing Loans Growth continued in 2025 in the housing loan market, despite the challenging start to the year caused by the outage in real estate cadastre services, which caused temporary market stagnation. Tatra banka was able to respond flexibly and maintain housing loan sales. After the situation stabilized, the bank grew in market share faster than the market itself, and the sales results even surpassed the strong figures achieved in 2022. This success was supported by a planned campaign, price benefits, and expanded marketing communication. The HypotékaTB (MortgageTB) Rewards Program service, which was used by more than half of clients, attracted significant client interest. Sales were also supported by a new benefit for clients transferring a loan from another bank, including reimbursement of costs associated with the loan transfer, which brought savings and more favorable conditions to clients. Digitalization and increasing the online availability of processes remained key elements of the bank’s strategy. In February, Digital HypotékaTB (Digital MortgageTB) was launched, available to both existing clients and non-clients of the bank. The process is fully online – from identity verification via biometrics, to uploading documents, submitting an application and monitoring its status – without the need to visit a branch. A mortgage banker is available to clients to support them in case of any questions. The website has been equipped with a web calculator, offering a more accurate calculation of options based on income, expenses, or data on the co-borrower, as well as a Loan Navigator, which helps select the most suitable solution. Tatra banka continues to innovate and digitize in order to provide exceptional services tailored to the individual needs of clients. Practice shows that clients are looking for simple and clear solutions. Consequently, Tatra banka continues to innovate and digitize, thus building the cornerstones for providing services tailored to the individual needs of clients.
Annual Report 2025 Client in the Spotlight 50 Raiffeisen Bank In 2025, Raiffeisen Bank once again achieved the highest customer satisfaction in the Mass segment (measured by the NPS survey) among Slovak banks. Continuous pursuit of the acquisition strategy and the ambitions to increase the number of new clients was achieved by an optimal combination of promotion both through the branch network (physical acquisition) and online (online acquisition). The ongoing digitalization of sales channels and selected services also continued in 2025, helping to achieve the bank’s acquisition objectives and improve the customer experience. Small Corporate Clients In 2025, the small corporate client segment faced a new economic reality characterized by higher inflation and rising interest rates. Combined with new tax and legal obligations related to the consolidation of public finances – such as higher income taxes, increased VAT rates, and the often-discussed transaction tax – the impact on the business environment was significant. Tatra banka offers entrepreneurs solutions tailored to the stage of their business and current needs, and thanks to this approach, it was able to remain a stable partner for a wide range of entrepreneurs in 2025, despite the rapidly changing conditions. The most significant change was represented by the Financial Transaction Tax Act, which introduced the obligation to pay tax on cashless payments, cash withdrawals, and card payments. Tatra banka managed to implement technical solutions for the correct calculation and payment of tax in a short time and communicated intensively with clients through webinars, a dedicated website, and a clear display of withheld amounts in the Tatra banka mobile application. The law also required self-employed individuals to open a transaction account. The bank responded promptly thanks to a high-quality ecosystem for entrepreneurs and added a comprehensive package of benefits, which included a waiver of account maintenance fees for three years, cashback of EUR 100 for card payments, and a partial refund of the transaction tax. The benefits were communicated through a strong marketing campaign with the tag line, “The law applies, but you don’t pay”, which significantly supported the acquisition of new clients. In March, before the statutory deadline expired, the bank recorded the highest number of opened accounts in history. The digitalization of processes contributed to the success – self-employed individuals and companies no longer had to submit extracts from the trade register or trade license certificates, since the bank was able to obtain them automatically thanks to the link to the relevant registers. The bank also expanded the possibilities for opening business accounts digitally for multi-person limited liability companies via the mobile application. Thanks to this innovation, the bank can digitally serve more than 85 per cent of the legal forms of entrepreneurs in Slovakia. In response to legislative changes and the introduction of the transaction tax, the bank focused on simplifying access to financing for the most affected client groups. The offer included attractive loan solutions for new clients and maintaining tailor-made products, such as Minilimit – a start-up loan for self-employed individuals and companies with at least a 30-day history, a loan for clients with lump-sum expenses, and the Contact Loan in installment
Annual Report 2025 Client in the Spotlight 51 and overdraft forms. A new feature was the Online Business Loan for Single-Person LLCs, available directly in the mobile application without the need to visit a branch. In 2025, Tatra banka expanded its support for the business environment by introducing a guarantee program in cooperation with Slovak Investment Holding (SIH), aimed at increasing the competitiveness of small and medium-sized enterprises. The program allows the provision of loans with with an SIH guarantee, with higher limits and longer maturities, while clients can also receive a grant of up to 30 per cent of the loan in the form of an extraordinary installment. The guarantee instrument supports investments in digitalization, automation, as well as research and development. Thanks to product innovations and client trust, the bank recorded a year-on-year increase in the loan portfolio by 11.2 per cent and a strong increase in the number of active clients, with 58 per cent of new acquisitions taking place digitally. Client satisfaction measured by NPS doubled. For the small corporate client segment, 2025 was an extremely successful year, with record results in loans, deposits and revenues. Innovation and AI In 2025, Tatra banka implemented several innovative projects that strengthened its position as a leader in digital services and modern technologies, as well as actively contributing to the development of the innovation ecosystem in the CEE region. In 2025, Tatra banka introduced AdamGPT – a chatbot built on generative artificial intelligence that helps clients with account transfers and income redirection. It uses multi-layered architecture with language models and protection agents that ensure security, response validation, and compliance with the requirements of the AI Act. AdamGPT is integrated directly into the Tatra banka mobile application and currently covers the topics of “account transfers” and “income redirection”, while available to selected clients. To support the innovation ecosystem and create a community of experts in global fintech centers, Tatra banka, in cooperation with RBI Group, organizes the RBI FinTech Scouts Program. This program helps to develop the latest trends in areas such as AI, digital assets, embedded finance, and financial literacy. The program brought a lot of knowledge about new emerging trends, use cases from other banks, and inspiration from fintechs, serving as a basis for colleagues involved in the working group to further develop their innovation efforts. In order to support talented young people in entrepreneurship and project development, Tatra banka runs the Idea Lab, the first high school startup incubator in Slovakia. In 2025, a record 54 student teams from all regions participated in the DASATO Idea lab program, which, in addition to online workshops, also enabled them to use mentors and an AI start-up assistant. The 11 best teams presented their work at the final DemoDay, where the winning teams received tickets to prestigious programs or accelerators in addition to financial prizes. At the same time, Tatra banka is developing an innovation culture within the bank, where it systematically collects innovative ideas from employees via internal platforms. Selected ideas that fit the bank’s strategy are further developed and become part of the product portfolio or improve internal processes. Tatra banka thus supports a culture of innovation and actively involves colleagues in the development of services for clients. This is supported both through active management of ideas using the implemented innovation process, as well as through the intrapreneurship of the Innovation Challenge program.
Annual Report 2025 Client in the Spotlight 52 Private Banking In 2025, Tatra banka Private Banking operated in an environment of increased volatility on global capital markets. A long-term restrictive monetary policy and fluctuating inflation expectations shaped investor behavior. Despite a gradual decline in inflation, interest rates remained at higher levels, highlighting the importance of effective risk management and disciplined portfolio diversification. Commodity markets were supported by geopolitical factors and growing demand, with gold once again confirming its position as a stable asset. The technology sector benefited from investments in artificial intelligence, but with increased sensitivity to future growth estimates. In such an environment, the need for high-quality, personalized advice grew extensively. Tatra banka Private Banking was ready to support clients in strategic decisions with an emphasis on transparent investment solutions, professionally managed portfolios, and enhanced digital support. Tatra banka confirmed its position as a leader in the private banking segment with awards received from Euromoney, PWM/The Banker, and Global Finance for the best private banking in Slovakia.
Annual Report 2025 Client in the Spotlight 53 Corporate Banking Corporate Clients (individual figures) (in EUR ths) 12/2025 12/2024 12/2023 12/2022 12/2021 12/2020 12/2019 12/2018 Net interest income 138 932 156 717 144 691 98 201 71 416 69 296 67 301 66 054 Net fees and commission income 43 485 39 092 36 842 36 898 31 024 32 473 28 277 30 357 Net provisioning -6 144 -6 094 5 748 -14 826 -7 804 -28 753 -370 8 177 Other operating income 798 0 0 0 -1 -7 214 20 948 -5 890 Operating expenses -51 168 -45 431 -41 150 -36 230 -34 321 -38 736 -45 639 -43 699 Profit before income taxes 125 903 144 284 146 131 84 043 60 314 27 066 70 517 54 999 Cost/income ratio 28,05 % 23,20 % 22,67 % 26,82 % 33,50 % 38,06 % 47,75 % 45,33 % Note: Large and medium-sized corporate customers Large Corporate Clients Global economic uncertainty marked 2025, negatively affecting investment sentiment and the associated demand for corporate loans. Although the total market volume of corporate loans in Slovakia recorded almost no growth, the large corporate client segment in Tatra banka enjoyed significant asset growth. For the first time in the segment’s history, 2025 ended with the volume of drawn loans exceeding EUR 5 billion. In this way, the segment continues to strengthen its position on the Slovak market. The segment’s total revenue continues to primarily come from interest income from assets and fees. The decline in the European Central Bank’s deposit rates led to a year-on-year decrease in interest income from liabilities. Several significant loan transactions were completed during the year in areas such as energy, telecommunications, IT, transport, logistics, healthcare, and real estate. The role of arranger and agent in several syndicated transactions confirmed the bank’s strong market position and ability to implement complex projects. Prudent credit risk management contributed to maintaining the quality of the loan portfolio, since the development of risk costs was significantly more positive than projected. The orientation towards sustainability was reflected in the implementation of several transactions that included ESG elements, thus contributing to the fulfilment of the bank’s commitments in this area. The ability to respond to the difficult economic situation through professional service, the right product, and efficiently managed digitalization of services also contributed to an above-average client satisfaction index in the large corporate client segment during the year.
Annual Report 2025 Client in the Spotlight 54 Medium-Sized Company Segment For medium-sized companies, 2025 was a challenging year, mainly due to persistent poor economic growth, the consequences of consolidation measures associated with the introduction of a transaction tax, ongoing geopolitical risks, and increasing pressure on the need to implement digital solutions. The segment significantly felt reduced investment activity from companies, especially in the manufacturing sectors. In the context of these factors, the segment’s business results can be considered extremely successful. The sale of new loans recorded the highest volume ever – almost EUR 640 million. Approximately 40 per cent of this volume was made up of real estate financing, mainly residential projects. Also thanks to the successful acquisition of new clients, the volume of loans drawn grew by 8 per cent year-on-year and the volume of deposits by as much as 16 per cent. The number of clients increased by more than 8 per cent and the segment now serves over 6,300 companies. Continuing to streamline processes in order to facilitate clients’ interactions with the bank and create space for them to do their business represented one of the segment’s key activities. The greatest progress was achieved in automated approval of loans of up to EUR 1 million, where almost 40 per cent of loans are already provided in this way. Digital confirmation and implementation of term deposits have achieved a high rate of expansion among clients who actively use them. The number of clients using API connections is also growing continually. The segment also introduced new solutions. For example, tatra pay+ expands the possibilities of digital payments, and embedded financing options are being tested in cooperation with external partners. While supporting entrepreneurs, Tatra banka reimbursed the transaction tax to self-employed individuals, helping them to mitigate the impact of consolidation measures. At the same time, the bank focused intensively on educating clients about the new legislation related to the transaction tax. Moreover, along with the standard topics in education, such as economic development, new products and services, and the new legislation, the bank also focused on IT security and fraud prevention. Corporate Products In the area of products for corporate clients, 2025 was extremely successful for Tatra banka. Record volumes of loans drawn were achieved, with the most significant growth recorded in real estate financing and the agricultural sector. With regard to real estate, demand increased significantly, especially for residential project financing. Although the volume of loans drawn in this segment remained stable, we managed to significantly increase the volume of contracted loans that will be drawn in the coming years. In the commercial real estate segment, despite reduced demand, the volume of loans drawn increased by more than 10 per cent year-on-year. Arrangement of one of the largest syndicated loans in Slovakia for client Eurovea represented another significant success, confirming the segment’s leading position in real estate project financing.
Annual Report 2025 Client in the Spotlight 55 In agrofinancing, Tatra banka achieved its best result in history, where the bank was able to grow not only in the volume of loans drawn, but also in market share, thus strengthening its position as one of the leaders in this segment. On the other hand, a decrease in volumes and revenues was recorded in the area of factoring, reflecting a significant decline in economic activity in the industry. In the bank guarantees segment, the bank achieved positive results, maintaining revenue growth despite the termination of the validity of some significant guarantees. Another significant achievement is the fact that more than two thirds of clients regularly use digital processes and electronic submission of applications for bank guarantees, which significantly increases their comfort and efficiency. In 2025, the bank continued to develop digitalization with a focus on further improvements to the Business bankingTB portal. The bank also achieved significant progress in the area of legislative changes in the payment system, successfully implementing the possibility of making instant payments in 24/7 mode and the the verification of payee service. These innovations have significantly increased the security and comfort of corporate transactions, where more than half of payments now use recipient verification with the majority being instant. The penetration of the Business bankingTB portal continued to increase, with more than half of corporate clients using it regularly, which brings them a wider portfolio of services and higher availability. Self-service functionalities have also been expanded, including the option to generate account management confirmation directly in the portal, which can be used for legal purposes, simplifying administration, and speeding up the processing of applications. The bank also continued to increase the use of digital signatures in corporate banking – almost 60 per cent of documents are now signed digitally, and the number of digitally signed loan agreements with corporate clients almost doubled year-on-year, exceeding 500 digitally signed loan agreements. This trend confirms the bank’s ambition to provide clients with maximum comfort, security, and efficiency in processing documentation. Capital Market Products After years of high inflation and strict monetary policy, 2025 brought a slight slowdown in economic growth and a decline in inflation. In the euro area, inflation gradually stabilized near the ECB’s target (2 per cent), to which central banks, including the ECB, responded by gradually easing monetary policy and cutting interest rates. Despite the decline in inflation, markets remained sensitive to geopolitical risks. Trade tensions and regional conflicts, together with new tariffs, increased volatility, and affected export-oriented companies. After a strong start to the year, global trade slowed due to tariffs and geopolitical risks. Commodity prices developed in a mixed way – energy fell, dampening inflation, while safe assets rose due to persistent uncertainty. The global environment and pressure on public finances significantly affected the Slovak economy. Weaker foreign demand, especially from Germany, and new US tariffs slowed exports and investments. The government responded with consolidation measures – increasing VAT, corporate income tax and transaction tax, which, together with low domestic consumption, dampened growth and created inflationary pressure. These factors fundamentally influenced the behavior of clients in the financial markets. While interest in deposit products had grown significantly in previous years, this trend slowed in 2025
Annual Report 2025 Client in the Spotlight 56 due to the decline in the attractiveness of term deposits. On the contrary, demand for interest rate risk management tools recovered slightly, especially in the long-term loan segment, where clients used the option of interest rate hedging through interest rate derivatives. Digital transformation continued in 2025 – the share of deposit transactions digitally executed through Business bankingTB reached almost 60 per cent, which confirms the trend of automation and digitalization of processes for corporate and institutional clients. Foreign exchange transactions continued to be the main product. The volume of these transactions in 2025 followed the development of 2024, with more than 50 per cent of the volume of foreign exchange transactions carried out by clients in the EUR/USD currency pair. On the capital market side, Tatra banka successfully completed two covered bond issues for institutional clients with a total volume of EUR 1.0 billion, thereby strengthening its position in the market and diversifying its sources of financing. Tatra banka, together with its parent company Raiffeisen Bank International, once again defended its top position among primary dealers of Slovak government bonds and participated in syndicated issues with a total volume of EUR 3.0 billion. This success confirms the bank’s long-term strategy of being an active player on the domestic capital market and a reliable partner for state and institutional investors. The volume of funds allocated in the ESG Deposit TB, which allows corporate clients to appreciate their temporarily free capital in accordance with sustainable development principles, reached almost EUR 250 million in 2025, which confirms that ESG and innovation are the bank’s priority. In this way, Tatra banka reaffirmed its position on the Slovak banking market as an innovation leader with a strong emphasis on responsible business. Investor Relations & Funding Throughout 2025, Tatra banka held dozens of individual meetings with institutional ‘fixed income’ investors, with the primary focus on investors from the DACH region (Germany, Austria, Switzerland), the United Kingdom and Italy. The bank actively communicated with investors through in-person meetings, conferences and roadshows, thereby strengthening its transparency and trust on the capital market. The bank regularly publishes presentations of quarterly financial results on its website in the investor relations section, providing up-to-date information on the bank’s development and performance. In addition, the bank sends key published information and news to investors via an online newsletter. In this way, Tatra banka continuously supports a dialogue with investors and analysts, emphasizing transparency and availability of information. An overview of presentations and other information is available at: www.tatrabanka.sk/sk/o-banke/financne-ukazovatele. Proactive communication resulted in covered bonds totaling more than EUR 1 billion being successfully issued in 2025. In May, a 5-year covered bond was issued in the amount of EUR 500 million with a coupon of 2.75 per cent and an MS + 50 bps spread. Another covered bond issue totaling EUR 500 million followed in September, this time with a 6-year maturity, a coupon of 2.875 per cent and the same MS + 50 bps spread. This means that, compared with the previous issue, the bank financed itself with even more advantage, as it arranged longer financing under the same conditions. The bank followed up on the success of these benchmark issues with another sale of covered bonds totaling EUR 200 million, which was made possible thanks to the interest of investors.
Annual Report 2025 Client in the Spotlight 57 The goal for the coming year is to continue active and open communication with investors and, in the event of investor interest and favorable market conditions, to be an active issuer of bond instruments once again.
Annual Report 2025 Client in the Spotlight 58 Digital Banking For Tatra banka, 2025 was an extremely successful year in digital banking. New innovations and improvements to digital services brought the bank several prestigious awards and international recognition. In addition to local awards, Tatra banka won as many as 16, the most awards in history, at the Global Finance Best Digital Bank Awards 2025. Of these, 14 were awarded at the Slovak level and 2 were for Central and eastern Europe. This is the most awards that the bank has received in the competition in its history. Mobile Applications Mobile banking was expanded with several important functionalities in 2025. The greatest changes in the Tatra banka mobile application were in payments, one of the most used functionalities. The application was supplemented with the option to enter payments worldwide and in all currencies of the exchange rate list. The option to manage foreign recipients was also added. The application also added the option to verify the payee and manage limits for instant payments. A lot of attention was paid to functionalities aimed at simplifying the use of the application and increasing user satisfaction, such as simplifying the activation of the Tatra banka application and recording subscription services on payment cards. In sales, the options to apply for a Digital MortgageTB, Happy Life Insurance, and a one-time investment in mutual funds were added. The number of users who logged into the Tatra banka app reached 712,000 per month and the application has maintained its high user satisfaction rating. Several improvements were also added to the children’s application, the Čítačka TB app, and the Tatra banka VIAMO app. ADAM Chatbot In 2025, Chatbot Adam TB cemented its position in the segment of Tatra banka’s digital channels. It had more than 43 thousand conversations with clients every month, which represents a growth of 8.5 per cent compared to the previous calendar year. It helps to significantly reduce the workload on the contact center, as it handles around 40 per cent of interactions that would otherwise be directed to DIALOG Live.
Annual Report 2025 Client in the Spotlight 59 Open Banking In 2025, Tatra banka continued to implement its open banking strategy and achieved significant results. The Premium API service brought an expanded ecosystem of partners, thanks to which it became available to an even larger number of clients. The result is more than 18,000 accounts connected to the service, an increase of 50 per cent year-on-year. The Identity service performed more than 56,000 successful document verifications in 2025. Tatra banka and open banking confirmed their position as leaders in the field of innovative solutions, as evidenced by receiving the prestigious international award for Best Open Banking APIs. Acceptance of Payments by Merchants In 2025, Tatra banka maintained its position on the Slovak market as the leader in the acceptance of payment cards. At Tatra banka POS terminals, business partners reached a payment volume of EUR 7.513 billion with more than 275 million transactions. The tatra pay+ payment gateway allows merchants to accept payments via bank transfer, card payments, and also payments in installments. During 2025, the tatra pay+ payment gateway gained six times more merchants than in the previous year. Bank transfers exceeded expectations and their popularity is growing. During this year, thanks to a large number of integrations with both global and local e-commerce solutions, the availability of the payment gateway to a wide range of entrepreneurs and online stores has also considerably increased. In the online shopping environment, almost 42.6 million payment card transactions, totaling EUR 1.582 billion, were made using the Card Pay and Comfort Pay internet services via the tatra pay+ payment gateway. In addition, 2 million transactions were also made through the Account Transfer service, totaling EUR 98 million. The new payment gateway also includes the Na splátky service, where 468 loans with a volume of 2,6 million EUR were arranged. The number of payment transactions over the internet keeps growing, as evidenced by a 24 per cent increase compared to last year. At the end of 2025, Tatra banka had 29 206 active POS terminals with a more than 98 per cent share of contactless transactions. A continually growing trend in payments made through alternative payment methods (watches, mobile phones) has also been recorded. Almost 45 per cent of all payments were made at POS terminals in this way. Last year’s innovation, the transfer of funds from card to card using the Card2Card functionality also found its supporters and in 2025 a total of 5 307 transactions were made in the amount of 811 thousand EUR. When accepting card payments in the online environment, Tatra banka brought further simplification for repeated payments using the tokenization of VISA and Mastercard cards. Each card is replaced with a unique token that is tied to a specific merchant and customer. This increases security, minimizes the risk of misuse in the event of data leakage, and simplifies the management and life cycle of cards and tokens when renewing or issuing a replacement card. The Click To Pay service was also extended to Mastercard payment cards. In connection with the amendment of the legislation that introduced the obligation of merchants to also accept cashless payments for payments over EUR 1, Tatra banka brought another service
Annual Report 2025 Client in the Spotlight 60 for its merchants at the end of the year. This is sending notifications for QR payments. The service provides information about the credit on the merchant’s account based on the payment made via QR code. In this way, the merchant knows that the payment was successfully made. At the same time, the bank is also responding to this new legislative change by adding a simple and secure solution for accepting payments via QR codes. This allows merchants to meet legal requirements and at the same time offer clients a modern payment method. ATMs At the end of 2025, Tatra banka operated 382 ATMs. Of these, 47 were cash dispensers, 290 were recycling ATM 2.0s and 45 were recycling ATM 2.0s with coin deposit and withdrawal functionality. Throughout the year, cash dispensing ATMs were replaced with recycling ATM 2.0s, while 41 new recycling ATM 2.0s and 28 recycling ATM 2.0s with coin deposit and withdrawal functionality were added to the network. In total, more than 11.66 million cash withdrawals were made from Tatra banka’s ATMs, amounting to more than EUR 5.24 billion, which represents a 3.4 per cent year-on-year increase in the amount of cash withdrawn. More than 4.97 million deposits were made, amounting to almost EUR 4.20 billion, which represents a 6.8 per cent year-on-year increase in the volume of deposits. During the year, clients showed stable interest in the functionality of cash withdrawals using a cell phone. Clients made more than 1.30 million withdrawals exceeding a total of EUR 172.62 million. The number of withdrawals using a cell phone accounted for 11.2 per cent of the total withdrawals from Tatra banka’s ATMs. Since March last year, Tatra banka and Raiffeisen Bank clients have been able to withdraw cash from ATMs contactlessly via Apple Pay and Google Pay wallets and via a payment card. The service is available in the Tatra banka ATM 2.0 network, as well as for cardholders of other banks. For Tatra banka and Raiffeisen Bank clients, the contactless cash withdrawal functionality is also available at the ATMs of other banks which enable this service, including foreign ones. With plastic payment cards, Tatra banka clients even have the opportunity to make contactless cash deposits using an ATM 2.0. DIALOG Live and Raiffeisen Bank Infoline For the contact center, 2025 was an exceptional year, with the introduction of the Remote Support innovation to premium clients. This service allows clients to have a continuous chat with their banker, to whom they can return at any time and switch to a call if they need immediate assistance. The banker can also help the client navigate directly in the app, which simplifies and makes communication more efficient. In addition, a new, even more reliable version of voice biometrics was introduced to Tatra banka and Raiffeisen Bank clients, which enhanced security and convenience during remote service. These innovations underline the bank’s efforts to provide high-quality and secure service to clients.
Annual Report 2025 61 Consolidated Financial Statements – Appendix No. 1 for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union and Independent Auditor’s Report
Annual Report 2025 Consolidated Financial Statements 62 Contents Independent Auditor’s Report ..................................................................................................................................................... 64 Consolidated Statement of Profit and Loss and Other Comprehensive Income ............................ 69 Consolidated Statement of Financial Position............................................................................................................... 71 Consolidated Statement of Changes in Equity ............................................................................................................. 72 Consolidated Statement of Cash Flows...............................................................................................................................74 I. GENERAL INFORMATION ..................................................................................................................................................... 76 II. PRINCIPAL ACCOUNTING POLICIES ......................................................................................................................... 83 III. SEGMENT REPORTING ...................................................................................................................................................... 118 IV. OTHER NOTES .......................................................................................................................................................................... 122 1. Net interest income and dividend income ........................................................................................................ 122 2. Net fee and commission income ............................................................................................................................... 123 3. Net profit/(loss) on financial instruments remeasured through profit or loss .....................124 4. Other operating profit/(loss) ..........................................................................................................................................124 5. General administrative expenses .............................................................................................................................. 125 6. Contribution to the Resolution Fund and the Deposit Guarantee Fund .............................................................................................................................. 125 7. Net modification profit/(loss) .........................................................................................................................................126 8. (Creation)/release of provisions ..................................................................................................................................126 9. Impairment allowances for financial assets and provisions for commitments and guarantees provided...............................................................126 10. Impairment allowances for non-financial assets.......................................................................................... 127 11. Special levy on business in regulated industries .........................................................................................128 12. Income tax .....................................................................................................................................................................................128 13. Basic and diluted earnings per share ................................................................................................................... 130 14. Cash, cash balances at central banks and other demand deposits ........................................... 130 15. Financial assets held for trading ................................................................................................................................. 131 16. Non-trading financial assets mandatorily measured at fair value through profit or loss .............................................................................................................................................. 131 17. Financial assets measured at fair value through other comprehensive income.............. 132 18. Financial assets measured at amortised cost ............................................................................................... 133 19. Receivables from hedging derivatives ................................................................................................................... 141 20. Non-current tangible and intangible assets and right-of-use assets ........................................ 142 21. Current tax asset..................................................................................................................................................................... 146 22. Deferred tax asset.................................................................................................................................................................. 146 23. Other assets................................................................................................................................................................................ 146 24. Financial liabilities held for trading .......................................................................................................................... 147 25. Financial liabilities measured at amortised cost .......................................................................................... 147 26. Liabilities from hedging derivatives ........................................................................................................................ 150 27. Provisions...................................................................................................................................................................................... 150 28. Current tax liability................................................................................................................................................................. 150
Annual Report 2025 Consolidated Financial Statements 63 29. Other liabilities ........................................................................................................................................................................... 152 30. Equity ................................................................................................................................................................................................. 152 31. Valuable items received for custody and management........................................................................ 154 32. Sale and repurchase agreements ............................................................................................................................. 155 33. Assets pledged as collateral .......................................................................................................................................... 155 34. Offsetting financial assets and liabilities............................................................................................................. 157 35. Fair value hedges relating to hedging transactions ..................................................................................158 36. Derivative financial instruments ................................................................................................................................ 160 37. Fair value of financial instruments............................................................................................................................. 161 38. Risk report ..................................................................................................................................................................................... 167 39. Contingent liabilities and other off-balance sheet items ......................................................................195 40. Leases as a lessee (IFRS 16) ........................................................................................................................................... 197 41. Related parties ......................................................................................................................................................................... 198 42. Average number of employees ................................................................................................................................. 200 43. Capital management ........................................................................................................................................................... 201 44. Post-balance sheet events............................................................................................................................................ 203 45. Approval of the separate financial statements ............................................................................................ 204
Annual Report 2025 Consolidated Financial Statements 64 Independent Auditor’s Report
Annual Report 2025 Consolidated Financial Statements 65
Annual Report 2025 Consolidated Financial Statements 66
Annual Report 2025 Consolidated Financial Statements 67
Annual Report 2025 Consolidated Financial Statements 68
Annual Report 2025 Consolidated Financial Statements 69 Consolidated Statement of Profit and Loss and Other Comprehensive Income for the Year Ended as at 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Note 2025 2024 Interest income calculated using the effective interest rate 759 919 804 516 Other interest income 2 808 3 532 Interest expense (223 204) (328 349) Net interest income (1) 539 523 479 699 Dividend income (1) 30 20 Net interest income and dividend income (1) 539 553 479 719 Fee and commission income 280 236 263 217 Fee and commission expense (96 297) (76 051) Net fee and commission income (2) 183 939 187 166 Net profit/(loss) on financial instruments remeasured through profit or loss (3) 41 871 42 993 Other operating profit/(loss) (4) 6 323 1 549 General administrative expenses (5) (336 667) (304 076) Contribution to the Resolution Fund and the Deposit Guarantee Fund (6) (1 463) (1 407) Net modification profit/(loss) (7) (13 017) (368) (Creation)/release of provisions (8) 10 043 972 Impairment allowances for financial assets and provisions for commitments and guarantees provided (9) (33 589) (25 762) Impairment allowances for non-financial assets (10) (1 244) (2 299) Profit before special levy on business in regulated industries and before income tax 395 749 378 487 Special levy on business in regulated industries (11) (50 857) (79 271) Profit before income tax 344 892 299 216 Income tax (12) (78 986) (57 453) Profit after tax 265 906 241 763
Annual Report 2025 Consolidated Financial Statements 70 Other comprehensive income after income tax: Items that can be reclassified to profit or loss Debt instruments measured at fair value through other comprehensive income 1 595 1 502 Income tax related to items that can be reclassified to profit or loss (382) (234) Items that can be reclassified to profit or loss 1 213 1 268 Items that will not be reclassified to profit or loss Equity instruments measured at fair value through other comprehensive income 20 4 Income tax related to items that will not be reclassified to profit or loss (5) (2) Items that will not be reclassified to profit or loss 15 2 Other comprehensive income after income tax 1 228 1 270 Comprehensive income after tax 267 134 243 033 Basic and diluted earnings per ordinary share (face value EUR 800) in EUR (13) 3 326 3 027 Basic and diluted earnings per ordinary share (face value EUR 4 000) in EUR (13) 16 630 15 135 Basic and diluted earnings per preference share (face value EUR 4) in EUR (13) 16.6 15.1
Annual Report 2025 Consolidated Financial Statements 71 Consolidated Statement of Financial Position for the Year Ended as at 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Note 2025 2024 Assets Cash and other demand deposits (14) 224 783 253 495 Cash balances at central banks (14) 1 343 892 1 497 618 Financial assets held for trading (15) 6 924 23 345 Non-trading financial assets mandatorily measured at fair value through profit or loss (16) 55 411 33 420 Financial assets measured at fair value through other comprehensive income (17) 48 535 94 457 Financial assets measured at amortised cost (18) 21 116 999 18 630 834 Receivables from hedging derivatives (19) 50 503 68 515 Non-current tangible assets and right-of-use assets (20) 104 926 87 420 Non-current intangible assets (20) 74 450 68 291 Current tax asset (21) – 102 Deferred tax asset (22) 54 925 55 763 Other assets (23) 42 129 90 220 Total assets 23 123 477 20 903 480 Equity and liabilities Financial liabilities held for trading (24) 6 448 11 070 Financial liabilities measured at amortised cost (25) 21 041 801 18 839 110 Liabilities from hedging derivatives (26) 141 630 198 948 Provisions (27) 63 775 64 764 Current tax liability (28) 5 782 14 730 Other liabilities (29) 92 323 76 239 Total liabilities 21 351 759 19 204 861 Equity (excluding current year profit) (30) 1 505 812 1 456 856 Profit after tax 265 906 241 763 Total equity 1 771 718 1 698 619 Total equity and liabilities 23 123 477 20 903 480
Annual Report 2025 Consolidated Financial Statements 72 Consolidated Statement of Changes in Equity for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Share capital Share capital – treasury shares Share premium Share premium – treasury shares Reserve and other funds Fair value reserve for financial instruments at fair value through other comprehensive income Retained earnings AT1 capital* Profit after tax Total Equity as at 1 January 2025 64 326 (111) 298 810 (2 106) 15 676 (2 203) 982 464 100 000 241 763 1 698 619 Total profit after tax Profit after tax – – – – – – – – 265 906 265 906 Other comprehensive income Debt instruments measured at fair value through other comprehensive income – – – – – 1 213 – – – 1 213 Equity instruments measured at fair value through other comprehensive income – – – – – 15 – – – 15 Other comprehensive income net of in-come tax – – – – – 1 228 – – – 1 228 Total profit after tax – – – – – 1 228 – – 265 906 267 134 Transactions with owners recognised directly in equity Contributions and distributions Distribution of profit, of which: – – – – (333) – 47 746 – (241 763) (194 350) transfer to retained earnings – – – – (333) – 231 861 – (231 528) – dividend paid – ordinary shares – – – – – – (162 724) – – (162 724) dividend paid – preference shares – – – – – – (21 391) – – (21 391) AT1 revenue payment** – – – – – – – – (10 235) (10 235) Sale of treasury shares – 242 – 4 629 – – – – – 4 871 Profit from the sale of ordinary and preference shares – – 56 – – – – – – 56 Repurchase of preference shares – (227) – (4 385) – – – – – (4 612) Total transactions with owners – 15 56 244 (333) – 47 746 – (241 763) (194 035) Equity as at 31 December 2025 64 326 (96) 298 866 (1 862) 15 343 (975) 1 030 210 100 000 265 906 1 771 718 * For more information on AT1 capital, see Note “Equity”. ** Payment of proceeds from AT1 Investment Certificate (Distribution of the Parent Company’s profit for 2024 and payment of dividends).
Annual Report 2025 Consolidated Financial Statements 73 Consolidated Statement of Changes in Equity for the Year Ended 31 December 2024 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Share capital Share capital – treasury shares Share premium Share premium – treasury shares Reserve and other funds Fair value reserve for financial instruments at fair value through other comprehensive income Retained earnings AT1 capital* Profit after tax Total Equity as at 1 January 2024 64 326 (64) 298 654 (1 135) 15 676 (3 473) 911 188 100 000 237 160 1 622 332 Total profit after tax Profit after tax – – – – – – – – 241 763 241 763 Other comprehensive income Debt instruments measured at fair value through other comprehensive income – – – – – 1 268 – – – 1 268 Equity instruments measured at fair value through other comprehensive income – – – – – 2 – – – 2 Other comprehensive income net of in-come tax – – – – – 1 270 – – – 1 270 Total profit after tax – – – – – 1 270 – – 241 763 243 033 Transactions with owners recognised directly in equity Contributions and distributions Distribution of profit, of which: – – – – – – 71 276 – (237 160) (165 884) transfer to retained earnings – – – – – – 226 308 – (226 308) – dividend paid – ordinary shares – – – – – – (137 013) – – (137 013) dividend paid – preference shares – – – – – – (18 019) – – (18 019) AT1 revenue payment – – – – – – – – (10 852) (10 852) Sale of treasury shares – 247 – 4 551 – – – – – 4 798 Profit from the sale of ordinary and preference shares – – 156 – – – – – – 156 Repurchase of preference shares – (294) – (5 522) – – – – – (5 816) Total transactions with owners – (47) 156 (971) – – 71 276 – (237 160) (166 746) Equity as at 31 December 2024 64 326 (111) 298 810 (2 106) 15 676 (2 203) 982 464 100 000 241 763 1 698 619 * For more information on AT1 capital, see Note “Equity”.
Annual Report 2025 Consolidated Financial Statements 74 Consolidated Statement of Cash Flows for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Note 2025 2024 Cash flows from operating activities Profit before tax 395 749 378 487 Adjustments for non-cash transactions: (499 351) (424 897) Interest expense (1) 223 204 328 349 Interest income (1) (762 727) (808 048) Dividend income (1) (30) (20) Impairment allowances, provisions for losses and other provi-sions, net (8-9) (881) 9 323 (Profit)/loss from the sale and other disposal of non-current assets (4) 361 1 792 Unrealised (profit)/loss from financial derivatives and securities held for trading (3) (87) 10 178 Unrealised (profit)/loss from non-trading financial assets man-datorily measured at fair value through profit or loss (3) (1 772) (2 255) Net profit/(loss) from financial instruments held for trading – fair value remeasurement – for fair value hedging (3) 9 (399) Net (profit)/loss from the sale of securities measured at fair value through other comprehensive income (4) 2 – Net (profit)/loss from the sale of securities at amortised cost (4) 380 (7) Depreciation and amortisation (5) 43 080 37 257 Transfers to tangible assets 2 278 310 (Profit)/loss from foreign exchange and other transactions with cash and cash equivalents (3) (3 168) (1 377) Cash flows from operating activities before changes in working capital, interest received and paid, and income tax paid (103 602) (46 410) (Increase)/decrease in operating assets: Obligatory reserve with the National Bank of Slovakia (14) 138 098 2 389 739 Loans and advances to banks and customers (18) (1 787 368) (363 831) Financial assets held for trading (15) 15 981 (4 109) Non-trading financial assets mandatorily measured at fair value through profit or loss (16) (20 073) 6 247 Other assets (23) 47 885 (37 763) Increase/(decrease) in operating liabilities: Deposits from customers and current bank accounts (25) 1 566 145 (32 369) Financial liabilities held for trading (24) (4 622) (11 822) Other liabilities (29) 16 085 16 892 Cash (used in)/earned from operating activities before in-terest paid and received and income tax paid (131 471) 1 916 574
Annual Report 2025 Consolidated Financial Statements 75 Interest paid (1) (237 060) (355 301) Interest received (except for debt securities at amortised cost) (1) 661 891 794 164 Income tax paid (12) (138 239) (148 617) Cash flows from operating activities, net 155 121 2 206 820 Cash flows from investment activities Purchase of debt securities at amortised cost (18) (2 247 855) (917 860) Increase in cash flows from debt securities at amortised cost (18) 1 494 477 244 581 Purchase of debt securities measured at fair value through other comprehensive income (17) – – Increase in cash flows from debt securities measured at fair value through other comprehensive income (17) 47 905 12 000 Interest received from debt securities at amortised cost (18) 111 231 71 718 Proceeds from the sale or disposal of non-current tangible and intangible assets (20) 297 128 Purchase of non-current tangible and intangible assets (20) (70 718) (40 029) Dividends received (1) 30 20 Cash flows from investment activities, net (664 633) (629 442) Note 2025 2024 Cash flows from financing activities (Repurchase) of preference shares (30) (4 613) (5 818) Sale of preference shares (30) 4 927 4 955 Loans received (25) 30 364 249 392 Loans paid (25) (91 077) (2 262 031) Subordinated debt (25) (220) (185) Received debt security liabilities (25) 1 152 278 896 448 Repayment of debt security liabilities (25) (405 000) (278 000) Repayment of lease liabilities (25) (11 687) (13 998) Dividends paid (30) (194 349) (165 883) Cash flows from financing activities, net 480 623 (1 575 120) Effects of exchange rate changes on cash and cash equivalents and other effects (14) 178 234 Change in cash and cash equivalents (28 712) 2 493 Cash and cash equivalents, beginning of the year (14) 253 495 251 002 Cash and cash equivalents, end of the year (14) 224 783 253 495 * Cash and cash equivalents include bank overdrafts payable on demand (nostro accounts)
Annual Report 2025 Consolidated Financial Statements 76 Notes to the Consolidated Financial Statements for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) I. GENERAL INFORMATION Scope of activities The Tatra banka consolidated group (hereinafter the “Group”) consists of the parent company, Tatra banka, a.s., Bratislava (hereinafter the “Bank” or the “Parent Company”) in the legal form of a joint-stock company with its registered office at Hodžovo námestie 3, Bratislava, Slovak Republic, and 6 subsidiaries. The Bank was established on 17 September 1990 in the Slovak Republic and incorporated with the Business Register on 1 November 1990. The identification number of the Parent Company is 00 686 930; the tax identification number is 202 040 8522. The Group offers a wide range of banking and financial services. Its core activities include receipt of deposits, provision of loans, domestic and cross-border money transfers, provision of investment services and investment activities. The valid list of all of the Group’s activities is stated in the Business Register of the Parent Company, its subsidiaries and associates. The Parent Company’s shareholders as a percentage of voting rights: 31 December 2025 31 December 2024 Raiffeisen CEE Region Holding GmbH, Vienna 89.11% 89.11% Other 10.89% 10.89% Total 100.00% 100.00% The Parent Company’s shareholders as a percentage of subscribed share capital: 31 December 2025 31 December 2024 Raiffeisen CEE Region Holding GmbH, Vienna 78.78% 78.78% Other 21.22% 21.22% Total 100.00% 100.00% The Parent Company’s shareholders as absolute shares of subscribed share capital: 31 December 2025 31 December 2024 Raiffeisen CEE Region Holding GmbH, Vienna 50 678 50 678 Other 13 648 13 648 Total 64 326 64 326
Annual Report 2025 Consolidated Financial Statements 77 The Parent Company performs its activities in the Slovak Republic through its 75 branches, corporate centres and corporate centre sub-agencies and 54 branches of the Organisational Unit of Raiffeisen Bank. In addition, the Group has 7 Tatra Leasing branches. The Parent Company’s ordinary shares are publicly traded on the Bratislava Stock Exchange.
Annual Report 2025 Consolidated Financial Statements 78 The members of the statutory and supervisory bodies of the Parent Company (Group) as at 31 December 2025: Supervisory Board Chairman: Andrii STEPANENKO Members: Peter GOLHA Tomáš BOREC Iveta MEDVEĎOVÁ Iveta UHRINOVÁ Hannes MÖSENBACHER Andreas GSCHWENTER Marie Valerie BRUNNER Sabine ABFALTER Board of Directors Chairman: Michal LIDAY Members: Zuzana KOŠTIALOVÁ Peter MATÚŠ Natália MAJOR Bernhard HENHAPPEL Oliver PICHLER Martin KUBÍK Changes in the Supervisory Board of the Parent Company (Group) in 2025: Sabine Abfalter – start of office as Member of the Supervisory Board as at 24 June 2025. Changes in the Board of Directors of the Parent Company (Group) in 2025: There were no changes to the structure of the Parent Company’s Board of Directors during 2025. Business name of the ultimate parent company: Raiffeisen Bank International AG, Vienna, Austria Business name of the ultimate parent company preparing the consolidated financial statements: Raiffeisen Bank International AG, Vienna, Austria Business name of the immediate parent company: Raiffeisen CEE Region Holding GmbH, Vienna The Raiffeisen Bank International AG Group (the “RBI Group”) represents the parent company, Raiffeisen Bank International, and its subsidiaries and associates owned directly or indirectly through its subsidiaries.
Annual Report 2025 Consolidated Financial Statements 79 Raiffeisen Bank International AG prepares consolidated financial statements. The consolidated financial statements of the RBI Group are deposited with the register court, Handelsgericht Wien, at Marxergasse 1a, 1030 Vienna, Austria. The shares of Raiffeisen Bank International AG are listed on the Vienna Stock Exchange. Definition of the consolidated group: As at 31 December 2025, the Group consisted of the Parent Company and the following companies (hereinafter the “consolidated companies”): Company Direct share in % Group’s share in % Indirect share through a company Company ID Core business activity Consolidation method Registered office Tatra Asset Management, správ. spol., a.s. 100% 100% n/a 35 742 968 Asset management Full consolidation method Bratislava Doplnková dôchodková spoločnosť Tatra banky, a.s. 100% 100% n/a 36 291 111 Supplementary pension scheme Full consolidation method Bratislava Tatra-Leasing, s.r.o. 100% 100% n/a 31 326 552 Lease Full consolidation method Bratislava Rent PO, s.r.o. – 100% Tatra-Leasing, s.r.o. 35 823 267 Lease Full consolidation method Bratislava Tatra Leasing Broker, s.r.o. 11.3% 100% Tatra-Leasing, s.r.o. 44 426 682 Lease Full consolidation method Bratislava Tatra Asset Management SICAV a.s. – 100% Tatra Asset Management, správ. spol., a.s. 60 192 445 Asset management Full consolidation method Prague As at 31 December 2024, the Group consisted of the Parent Company and the following companies: Company Direct share in % Group’s share in % Indirect share through a company Company ID Core business activity Consolidation method Registered office Tatra Asset Management, správ. spol., a.s. 100% 100% n/a 35 742 968 Asset management Full consolidation method Bratislava Doplnková dôchodková spoločnosť Tatra banky, a.s. 100% 100% n/a 36 291 111 Supplementary pen-ion scheme Full consolidation method Bratislava Tatra-Leasing, s.r.o. 100% 100% n/a 31 326 552 Lease Full consolidation method Bratislava Eurolease RE Leasing, s.r.o. v likvidácii – 100% Tatra-Leasing, s.r.o. 45 985 812 Mediation activities Full consolidation method Bratislava Rent PO, s.r.o. – 100% Tatra-Leasing, s.r.o. 35 823 267 Lease Full consolidation method Bratislava Tatra Leasing Broker, s.r.o. 11.3% 100% Tatra-Leasing, s.r.o. 44 426 682 Lease Full consolidation method Bratislava
Annual Report 2025 Consolidated Financial Statements 80 Changes in the Group during 2025 Eurolease RE Leasing, s. r. o. v likvidácii was dissolved as at the decisive date of 22 March 2025. Tatra Asset Management SICAV a.s. was incorporated as at the decisive date of 5 November 2025 and its sole shareholder is the subsidiary of the Bank, Tatra Asset Management, správ. spol., a. s. Distribution of the Parent Company’s profit for 2024 and payment of dividends Dividends – ordinary shares 163 083 Dividends – preference shares 21 391 Payment of proceeds from AT1 Investment Certificate * 10 235 Contribution to retained earnings of previous years 21 620 Total 216 329 * Proceeds from AT1 Investment Certificate will be paid in accordance with the issue conditions of the instrument. A dividend per ordinary share with a face value of EUR 800 amounted to EUR 2 294. A dividend per ordinary share with a face value of EUR 4 000 amounted to EUR 11 470. A dividend per preference share with a face value of EUR 4 amounted to EUR 11.48. The separate and consolidated financial statements for 2024, the Annual Report for 2024, the distribution of profit, retained earnings and the determination of royalties to the members of the Supervisory Board for 2024 were approved by the Parent Company’s General Meeting held on 31 March 2025. Dividends for which no entitlement arose as at the date of the General Meeting totalling EUR 360 thousand were recognised in retained earnings of previous years. Regulatory requirements The Group is subject to the regulatory requirements of the National Bank of Slovakia, which include limits and other restrictions pertaining to minimum capital adequacy requirements, provisioning to cover credit risk, liquidity, interest rates and foreign exchange position of the Group. Impact of the current geopolitical situation The geopolitical environment remains fragile: although the risk of a tariff/market war is subdued for now, transatlantic tensions and a possible escalation in the Middle East (including the risk of a US strike on Iran) could bring shocks to energy markets and increased volatility. The EU’s shift towards strategic autonomy increases costs for companies (changes to supply chains, new regulatory requirements) and the risk of regulatory fragmentation. For Slovakia, there is also a risk of weaker involvement in the next phase of integration around the “coalition of the willing”, with a potential impact on access to European instruments for arms production financing.
Annual Report 2025 Consolidated Financial Statements 81 The armed conflict in Ukraine is entering its fourth year and, despite intensive diplomatic efforts for a ceasefire, the end of the conflict remains uncertain. The ongoing war continues to shape Europe’s macroeconomic environment, notably through higher volatility in energy prices and a weakened willingness of businesses to pursue long-term investment projects. At the same time, we are seeing a significant redirection of capital to the defence industry across EU Member States. This trend is reinforced by new financial mechanisms, including the SAFE programme at the EU level, as well as large-scale national initiatives, for example in Germany. For the German economy, which has been struggling with stagnation for a long time, increased defence investment activity may represent a significant pro-growth stimulus with a positive spillover for the wider economy of the European Union. Given the minimum amount of exposure to entities from Russia, Belarus and Ukraine (gross carrying amount of exposures to entities from Russia, Belarus and Ukraine as at 31 December 2025 was EUR 127 thousand; as at 31 December 2024: EUR 501 thousand), the Group does not expect a materially negative impact on its economic results. The Group continuously monitors all geopolitical risks through a set of indicators and scenarios, regularly reports them to management and, if necessary, adjusts risk appetite, limits and stress tests. ESG – information on sustainability The Group considers ESG (Environmental, Social, Governance) principles to be important with respect to the long-term positive effects of responsible financing. Therefore, the Group takes into consideration the impacts of its business on the economy, environment and society. It takes into account environmental and social impacts related to products and services. It is up to banks to decide whether they support sustainable or unsustainable projects. There are challenges and risks on the road to sustainability. The Group sees an important role in helping its clients achieve their sustainable goals, either by financing their sustainable investments, or by providing relevant and timely information required to set their ESG strategy. Sustainable assets are crucial for the Group also with respect to its carbon footprint, as the overall carbon footprint of financial institutions also comprises indirect emissions, primarily emissions from investments, including loans. To help its clients reduce their carbon footprint and contribute to their transformation to sustainable business, the Group must be able to assess transactions and projects based on clear ESG criteria. RBI, the parent company, proposed and implemented a harmonised definition of sustainability for loan products as binding rules for the parent company Group. These rules are defined for retail and corporate clients. They set uniform attributes and conditions for environmental and social financing. This ESG strategy includes sectoral policies related to sectors with the greatest environmental or social impact. Their aim is to help clients from these sectors to transform their operations towards sustainability and thus contribute to optimisation of the Group’s financed emissions. Such policies are in place for coal, oil and gas extraction and trading, steel production and trading, and the real estate and construction sectors. With respect to social impacts, the sectoral policies have been implemented for tobacco and tobacco product production and trading, and financing of gambling. Restrictions on the financing of sensitive areas from the perspective of group values, such as the financing of nuclear power, are also an important part of the Bank’s business policy. The implementation of individual sector policies will continue also for other sectors, in line with the Group’s decarbonisation objectives.
Annual Report 2025 Consolidated Financial Statements 82 The Group has implemented an accounting policy for ESG-linked financial instruments in accordance with the opinions published by IFRS working groups. ESG (Environment, Social, Governance) stands for sustainability and social responsibility. With all ESG-linked instruments, it is also necessary to examine whether they meet the SPPI test and, based on the result, to include the instrument in the relevant portfolio. The SPPI test is met if: • The conditions change the cash flow only minimally (“de minimis” condition); or • The contractual terms are set in such a way that the instrument meets the definition of a basic loan agreement and the following applies: • Contractual cash flows before and after the event/change (reset point) represent repayments of a principal and interest, and therefore meet the SPPI test. • The contingent event is specific to the borrower and specified in the contract. • The contractual terms do not represent an investment or exposure to a separate asset or cash flows that are not exclusively interest and principal payments, and therefore do not meet the SPPI test. If the contingent event is not specific to the borrower or does not meet the de minimis condition, the financial asset does not need to meet the SPPI test. The Group provides ESG loans which meet the terms of the basic lending arrangement as stated above, meet the SPPI test and are measured at amortised cost.
Annual Report 2025 Consolidated Financial Statements 83 II. PRINCIPAL ACCOUNTING POLICIES The principal accounting policies adopted in the preparation of these financial statements are set out below: a) Statement of compliance The consolidated financial statements of the Group (the “financial statements”) for 2025 and comparatives for 2024 have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as adopted by the European Union (“EU”) in Commission Regulation (EC) No 1126/2008, as amended, including valid interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”). Amended IFRS Accounting Standard effective for the current year In the current year, the Group has applied amendments to IAS 21 “Lack of Exchangeability” issued by the International Accounting Standards Board (IASB) and adopted by the EU that are mandatorily effective for reporting periods beginning on or after 1 January 2025. The adoption of these amendments has not had any material impact on the disclosures or the amounts reported in these financial statements. New and revised IFRS accounting standards adopted by the EU but not yet effective As at the date of authorisation of these financial statements, the Group has not applied the following amendments to IFRS accounting standards that have been issued by the IASB and adopted by the EU but are not yet effective: Accounting standard Title Effective date Amendments to IFRS 9 and IFRS 7 Amendments to the Classification and Measurement of Financial Instruments 1 January 2026 Amendments to IFRS 9 and IFRS 7 Contracts Referencing Nature-dependent Electricity 1 January 2026 Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7 Annual Improvements to IFRS Accounting Standards – Volume 11 1 January 2026 New and revised IFRS accounting standards in issue but not adopted by the EU At present, IFRS accounting standards as adopted by the EU do not significantly differ from IFRS Accounting Standards issued by the International Accounting Standards Board (IASB), except for the following new accounting standards and amendments to existing accounting standards, which were not adopted by the EU as at the date of authorisation of these financial statements:
Annual Report 2025 Consolidated Financial Statements 84 Accounting standard Názov EU adoption status IFRS 18 Presentation and Disclosures in Financial Statements (IASB effective date: 1 January 2027) Not yet adopted by the EU IFRS 19 with further amendments Subsidiaries without Public Accountability: Disclosures (IASB effective date: 1 January 2027) Not yet adopted by the EU Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency (IASB effective date: 1 January 2027) Not yet adopted by the EU IFRS 14 Regulatory Deferral Accounts (IASB effective date: 1 January 2016) The European Commission has decided not to launch the endorsement process for this interim standard and to wait for the final standard Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture and further amendments (effective date deferred by the IASB indefinitely but earlier application permitted) Endorsement process postponed indefinitely until the research project on the equity method is concluded The Group does not expect that the adoption of the standards listed above will have a material impact on the financial statements of the Group in future periods. Hedge accounting for a portfolio of financial assets and liabilities whose principles have not been adopted by the EU remains unregulated. According to the Group’s estimates, the application of hedge accounting to a portfolio of financial assets or liabilities pursuant to IAS 39 “Financial Instruments: Recognition and Measurement” would not significantly impact the financial statements if applied as at the balance sheet date. BRIEF DESCRIPTIONS OF NEW AND REVISED STANDARDS • IFRS 18 Presentation and Disclosures in Financial Statements issued by the IASB on 9 April 2024 will replace IAS 1 Presentation of Financial Statements. The standard introduces three sets of new requirements to improve companies’ reporting of financial performance and provide investors with a better basis for analysing and comparing companies. The main changes in the new standard compared to IAS 1 include: (a) The introduction of categories (operating, investing, financing, income tax and discontinued operations) and defined subtotals in the statement of profit or loss; (b) The introduction of requirements to improve aggregation and disaggregation; (c) The introduction of disclosures on Management-defined Performance Measures (MPMs) in the notes to the financial statements. • IFRS 19 Subsidiaries without Public Accountability: Disclosures issued by the IASB on 9 May 2024 and amended by the IASB on 21 August 2025. The standard permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to apply it. • Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability issued by the IASB on 15 August 2023. The amendments provide guidance on specifying when a currency is exchangeable and how to determine the exchange rate when it is not.
Annual Report 2025 Consolidated Financial Statements 85 • Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency issued by the IASB on 13 November 2025. The amendments clarify how companies should translate financial statements from a non-hyperinflationary currency into a hyperinflationary one. • Amendments to IFRS 9 and IFRS 7: Amendments to the Classification and Measurement of Financial Instruments issued by the IASB on 30 May 2024. The amendments clarify the classification of financial assets with environmental, social and corporate governance (ESG) and similar features. The amendments also clarify the date on which a financial asset or financial liability is derecognised and introduce additional disclosure requirements for investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features. • Amendments to IFRS 9 and IFRS 7: Contracts Referencing Nature-dependent Electricity issued by the IASB on 18 December 2024. The own-use requirements in IFRS 9 have been amended to include the factors an entity is required to consider when applying IFRS 9:2.4 to contracts to buy and take delivery of renewable electricity for which the production source is nature-dependent. The hedge accounting requirements in IFRS 9 have been amended to permit an entity using a contract for nature-dependent renewable electricity with specified characteristics as a hedging instrument to designate a variable volume of forecast electricity transactions as the hedged item if specified criteria are met and to measure the hedged item using the same volume assumptions as those used for the hedging instrument. The amendments to IFRS 7 and IFRS 19 also introduce disclosure requirements about contracts for nature-dependent electricity with specified characteristics. • Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7: Annual Improvements to IFRS Accounting Standards – Volume 11 issued by the IASB on 18 July 2024. These amendments include clarifications, simplifications, corrections and changes in the following areas: (a) hedge accounting by a first-time adopter (IFRS 1); (b) gain or loss on derecognition (IFRS 7); (c) disclosure of a deferred difference between fair value and transaction price (IFRS 7); (d) introduction and credit risk disclosures (IFRS 7); (e) lessee derecognition of lease liabilities (IFRS 9); (f) transaction price (IFRS 9); (g) determination of a ‘de facto agent’ (IFRS 10); (h) cost method (IAS 7). • IFRS 14 Regulatory Deferral Accounts issued by the IASB on 30 January 2014. This standard is designed to allow entities that are first-time adopters of IFRS Accounting Standards and currently recognise regulatory deferral accounts in accordance with their previous GAAP to continue to do so upon transition to IFRS Accounting Standards. • Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture issued by the IASB on 11 September 2014. The amendments address a conflict between the requirements of IAS 28 and IFRS 10 and clarify that in a transaction involving an associate or joint venture the extent of gain or loss recognition depends on whether the assets sold or contributed constitute a business.
Annual Report 2025 Consolidated Financial Statements 86 Purpose of preparation The purpose of preparing these consolidated financial statements in the Slovak Republic is to comply with Act on Accounting No. 431/2002 Coll., as amended. The Group prepares its separate and consolidated financial statements and annual report under special regulation – Regulation (EC) No 1606/2002 of the European Parliament and of the Council on the Application of International Accounting Standards (IFRS). Separate and consolidated financial statements prepared in compliance with IFRS as at 31 December 2025, dated 20 February 2026 will be available in the Financial Statements Register in accordance with Act No. 431/2002 Coll. on Accounting, as amended. The financial statements are intended for general use and information; they are not intended for the purposes of any specific user or consideration of any specific transactions. Accordingly, the user should not rely exclusively on these financial statements when making decisions. Basis of preparing the financial statements The financial statements were prepared under the assumption that the Group would continue as a going concern and on the accrual basis of accounting whereby the effects of transactions and other events are recognised when they occur. Transactions and other events are reported in profit or loss in the period to which they relate. The reporting currency used in the financial statements is the euro (“EUR”) with accuracy to EUR thousands, unless otherwise indicated. Significant accounting estimates and uncertainty The presentation of financial statements in conformity with IFRS requires the preparation of estimates and assumptions that affect the recognised amounts of assets and liabilities and disclosure of contingent assets and liabilities as at the date of the financial statements and their recognised amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates and future changes in the economic conditions, business strategies, regulatory requirements, accounting rules, or other factors could subsequently result in a change in estimates which could have a material impact on the reported financial position and results of operations. The effect of a change in accounting estimates shall be recognised by including it in profit or loss in the period of the change, if the change affects that period only, or the period of the change and future periods, if the change affects both. Significant areas of judgement include the following: • The creation of impairment allowances for expected credit losses and identified future contingent liabilities involves many uncertainties concerning the outcomes of the risks mentioned above and requires the Group’s management to make many subjective assessments when estimating the amount of losses. Measurement of impairment allowances for expected credit losses for financial assets measured at amortised cost and at fair value through other comprehensive income, from commitments and guarantees is an area which requires application of complex models and significant judgements regarding such future economic conditions and credit behaviour. Considering the current economic conditions, the result of estimates may differ from the impairment allowances for financial assets recognised as at 31 December 2025. The item is reported in Note “Impairment allowances for financial assets and provisions for commitments and guarantees provided”.
Annual Report 2025 Consolidated Financial Statements 87 • Rules and regulations on income tax and a special levy on business in regulated industries have recently experienced significant changes; there is a limited historical precedent and/ or interpretation judgement with respect to the extensive and complex issues affecting the banking sector. The item is recognised in Notes “Income tax” and “Special levy on business in regulated industries”. Since many areas of the Slovak tax law have not been sufficiently validated yet in practice, there is uncertainty as to how they will be applied by the tax authorities. The extent of this uncertainty cannot be quantified and disappears only when legal precedents or official interpretations of the competent authorities become available. • Deferred tax assets are recognised only to the extent that it is probable that future taxable profits will be available against which tax losses, tax credits, or deductible temporary differences can be utilised. The assessment of this probability requires significant professional judgement and involves taking into account historical profitability, tax capacity, and approved business plans. An overview of deferred tax assets is reported in Note “Income tax”. • Provisions for litigation take into account a significant degree of judgment in the expected future development of the respective litigation based on the facts available at the time of their creation. However, the actual outcome of the respective litigation may ultimately differ significantly from the expected state as a result of the development of the litigation itself. The item “(Creation)/release of provisions for litigation” is recognised in Note “(Creation)/ release of provisions”. b) Consolidation principles The consolidated financial statements comprise the financial statements of the Bank and its subsidiaries (see Note I. GENERAL INFORMATION) prepared for the year ended 31 December 2025. IFRS 12 requires disclosures about significant judgments and assumptions made in determining the nature of interests in an entity or arrangement, interests in subsidiaries, joint arrangements and associates, and in unconsolidated structured entities. Based on the prepared analysis, the Group does not have an investment in consolidated or unconsolidated structured entities. Associates are those entities in which the Bank has significant influence, but not control or joint control, over the financial and operating policies. A joint venture is an arrangement in which the Bank has joint control, whereby the Bank has a right to the net assets of the arrangement rather than a right to the assets and liability for the obligations concerning the arrangement. I. Business combinations The acquisition method is applied to business combinations where the Group acquires control. The consideration provided on acquisition is generally measured at fair value, as are the net assets acquired. Recognised goodwill is tested annually for impairment. Any gain on a bargain purchase is recognised in profit or loss immediately. The related acquisition costs (transaction costs) are expensed as incurred, except if related to the issue of debt and equity securities. The consideration provided does not include amounts related to the settlement of any relationships existing before business combination. Such amounts are recognised in profit or loss.
Annual Report 2025 Consolidated Financial Statements 88 Any contingent consideration is measured at fair value at the acquisition date. If an obligation to pay contingent consideration that meets the definition of a financial instrument is classified as equity, the contingent consideration is not remeasured and its settlement is recognised in equity. Otherwise, subsequent changes in the fair value of the contingent consideration are recognised in profit or loss. II. Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when it is exposed, or has rights, to variable returns from its participation in the entity and has the ability to affect those returns through its power over the entity. The financial statements of subsidiaries are included in the consolidated financial statements from the date on which control is obtained until the date on which control ceases. III. Non-controlling interests Non-controlling interests are measured at the proportionate share of the acquiree’s identifiable net assets at the acquisition date. Changes in the Group’s interests in a subsidiary that do not result in a loss of control are recognised in equity. IV. Loss of control When the Group loses control over a subsidiary, it derecognises the assets and liabilities of the subsidiary and any related non-controlling interests and other equity items. Any gain or loss arising on the loss of control is recognised in profit or loss. Any non-controlling interest retained in a former subsidiary is measured at fair value at the date when control is lost. V. Transactions eliminated on consolidation Intra-group balances and transactions, and any unrealised income and expenses arising from intra-group transactions, are eliminated in the preparation of the consolidated financial statements. Unrealised gains on transactions with entities recognised using the equity method are eliminated against the investments in such entities, up to the extent of the Group’s interest in the investee. Unrealised losses are eliminated in the same way as unrealised gains, but only to the extent of no evidence of impairment of the investment. VI. Method of consolidation The Bank assessed its shares in and control over its subsidiaries, joint ventures and associates with respect to IFRS 10, IFRS 11 and IFRS 12. Subsidiaries are consolidated using the full consolidation method.
Annual Report 2025 Consolidated Financial Statements 89 c) Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into euro and recognised in the financial statements at the exchange rate declared by the European Central Bank (ECB) valid as at the reporting date. Revenues and expenses denominated in foreign currencies are recognised in euro in the underlying accounting system of the Group and are recognised in the financial statements at the actual exchange rate of the European Central Bank valid as at the date of the transaction. The Group has an insignificant open currency position in RUB. To remeasure this position, it uses the midpoint rate from the quotes on Bloomberg at the time of fixing the Bank’s exchange rate list due to the fact that the European Central Bank does not publish this rate. Exchange rate gains/(losses) from foreign exchange transactions, including unrealised gains and losses from financial assets revaluations to fair value, are included in the statement of comprehensive income item “Net profit/(loss) on financial instruments remeasured through profit or loss”. Exchange rate gains/(losses) from equity financial instruments measured at fair value through other comprehensive income are recognised in “Other comprehensive income”. The unrealised gain or loss from fixed term transactions is recognised only in EUR where fair value is calculated by the standard mathematical formula based on the anticipated forward exchange rate, which takes into account the European Central Bank spot rate and interest rates effective as at the reporting date and is recognised in the statement of financial position item “Receivables from hedging derivatives” for a receivable, or in “Liabilities from hedging derivatives” for a liability, and in the statement of comprehensive income item “Net profit/(loss) on financial instruments remeasured through profit or loss”. Off-balance sheet transactions denominated in foreign currency are translated into euro in the Group’s off-balance sheet using the ECB exchange rate valid as at the reporting date. d) Cash, cash balances at central banks and other demand deposits Cash, cash balances at central banks and other demand deposits consist of cash and balances on current accounts in the National Bank of Slovakia, including the compulsory minimum reserves in the National Bank of Slovakia. Other demand deposits (cash equivalents) include current deposits due to banks payable on demand. The compulsory minimum reserve in the National Bank of Slovakia is a required deposit with restricted drawing to be held by all commercial banks licensed in the Slovak Republic. The interest rate is determined by the European Central Bank on a regular basis after the end of each period determined by the European Central Bank. The amount of the reserve depends on the amount of deposits received by the Bank. The Bank’s ability to draw the reserve is limited in accordance with the applicable legislation. Therefore, it is not included in “Cash and cash equivalents” for the purpose of preparing the statement of cash flows (see the “Consolidated statement of cash flows”).
Annual Report 2025 Consolidated Financial Statements 90 e) Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. On initial recognition financial assets and financial liabilities are measured at fair value including costs attributable to the acquisition or issue of a financial instrument. An exception from this rule is the measurement of financial instruments measured at fair value through profit or loss where related costs are not included in the cost. The acquisition price is the best estimate of the fair value of a financial instrument upon acquisition. However, if the acquisition price differs from the fair value and: • The fair value of the financial instrument is derived from a quoted price in an active market, or the financial instrument is measured at fair value and a profit or loss incurred on the first day is recognised; • In all other cases, the financial instrument is measured at fair value, and the difference between the fair value and the transaction price is retained and only recognised through profit or loss if it results from a change in a factor, such as the time that market participants take into consideration when determining the price of a financial instrument. The Group has applied an approach to the classification and measurement of financial assets that takes into account the business model in which the assets are managed as well as the characteristics of their cash flows. The Group classifies financial instruments into four categories of financial assets and two categories of financial liabilities: 1. Financial assets measured at amortised cost (AC), 2. Financial assets measured at fair value through other comprehensive income (FVOCI), 3. Financial assets mandatorily measured at fair value through profit or loss (FVTPL), 4. Financial assets measured at fair value through profit or loss (FVTPL), 5. Financial liabilities measured at amortised cost (AC), and 6. Financial liabilities measured at fair value through profit or loss (FVTPL). Financial assets are measured at amortised cost if both of the following conditions are met: • The financial asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows, and • The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the outstanding principal amount. Occasional or insignificant sales, pre-maturity sales or sales which do not constitute a change in the business model are not contrary to the intention to hold the financial assets to maturity to collect contractual cash flows. A debt financial asset acquired under a business model whose objective is both collecting the contractual cash flows and selling financial assets, and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding is measured at fair value through other comprehensive income (FVOCI). On initial recognition of an equity instrument that is not held for trading, the Group may irrevocably elect to present subsequent changes in fair value in other comprehensive income. This decision is made on an investment–by–investment basis for each investment and takes
Annual Report 2025 Consolidated Financial Statements 91 into account strategic interests. Profits and losses from revaluation are not recognised in profit or loss. After derecognition of the investment, the final profit or loss is recognised in retained earnings. All other financial assets, i.e. financial assets that do not meet the criteria for classification as subsequently measured at either amortised cost or FVOCI, are classified as subsequently measured at fair value, with changes in fair value recognised through the statement of comprehensive income. In addition to the above accounting principles, the Group has the option at initial recognition to irrevocably designate a financial asset as FVTPL if doing so eliminates or significantly reduces a measurement or recognition inconsistency, i.e. an accounting mismatch that would otherwise arise from measuring assets or liabilities, or recognising the gains and losses on them, on different bases. Based on the business model and cash flow circumstances, a financial asset is classified into one of these categories upon initial recognition. Financial assets held for trading and those that are managed and whose performance is measured based on fair value will be measured at FVTPL. Analysis of contractual cash flow characteristics Once the Group determines that the business model of a specific portfolio is to hold the financial assets to collect the contractual cash flows (or by both collecting contractual cash flows and selling financial assets), it must assess whether the contractual terms of the financial asset give rise on specific dates to cash flows that are solely the payments of principal and interest on the principal amount outstanding. For this purpose, interest is defined as a consideration for the time value of money, the credit risk associated with the principal during a particular period of time and for other basic lending risks and costs, as well as a profit margin. This assessment will be carried out on an instrument-by-instrument basis on initial recognition of the financial asset. When assessing whether the contractual cash flows are solely the payments of principal and interest, the Group will consider the contractual terms of the instrument. This will include assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. The Group will consider: • Prepayment, extension terms; • Leverage features; • If a claim is limited to specified assets or cash flows; • Contractually-linked instruments; and • Interest rate. Modification of time value of money and the benchmark test The time value of money is the element of interest that provides consideration for the passage of time. It does not take into account other risks (credit, liquidity, etc.) or costs (administrative, etc.) associated with holding a financial asset. In some cases, the time value of money element may be modified (imperfect). This is the case, for example, if a financial asset’s interest rate is periodically reset but the frequency of that reset does not match the tenor of the interest rate. In this case, the entity must assess the modification
Annual Report 2025 Consolidated Financial Statements 92 to determine whether the contractual cash flows still represent solely the payments of principal and interest, i.e. the modification term does not significantly alter the cash flows from a “perfect” benchmark instrument. 1. Financial assets measured at amortised cost (AC) The main components of the portfolio of financial assets measured at amortised cost are: • Loans and advances in ”hold-to-collect” business model; and • Debt securities in ”hold-to-collect” business model. Loans and advances Loans and advances are financial assets with fixed or determinable payments that are not quoted in an active market. Loans and advances are measured at amortised cost using the effective interest method, less impairment allowances. The effective interest rate is described in detail in “Recognition of income and expenses”: Interest, fees and commissions of an interest-rate nature section. Loans are recognised by the Group in the statement of financial position when providing funds to the debtor. During this exercise, the Group creates potential liabilities that are associated with credit risk. The Group recognises potential off-balance sheet liabilities and creates provisions for such liabilities that represent the level of risk of issued guarantees, letters of credit and undrawn credit limits as at the reporting date. Debt securities Financial assets held in this portfolio are managed to realise cash flows by collecting contractual payments over the lifetime of the instrument. When determining whether cash flows will be realised by collecting the financial assets’ contractual cash flows, the Group considered the frequency, value and timing of sales in prior periods, the reasons for such sales, and expectations regarding future sales. The business model was not only determined based on sales, as information about past sales and expectations regarding future sales was also taken into consideration so as to provide sufficient evidence that the Group manages financial assets with the objective of realising cash flows in accordance with the defined “hold-to-collect” business model. The portfolio primarily includes securities issued by the government and other highly- rated securities. Debt securities at amortised cost are measured using the effective interest rate less impairment. Interest income, discounts and premiums on debt securities at amortised cost are recognised in the statement of comprehensive income under “Interest income calculated using the effective interest rate”.
Annual Report 2025 Consolidated Financial Statements 93 2. Financial assets measured at fair value through other comprehensive income (FVOCI) The Group has two portfolios of financial assets measured at fair value through other comprehensive income. These portfolios are: • Equity instruments not held for trading; and • Debt securities meeting the SPPI test in the “hold to collect and sell” business model. Equity instruments On initial recognition, the Group used an irrevocable option and included shares and ownership interests meeting the definition of equity instruments in line with IFRS in the portfolio of financial assets measured at fair value through other comprehensive income. These are primarily shares in privately-owned companies for which there is no active market, or in companies where participation is mandatory (S.W.I.F.T. s. c., D. Trust Certifikačná Autorita, a. s., Slovak Banking Credit Bureau, s.r.o., Monilogi s.r.o). Dividends on financial assets at fair value through other comprehensive income are recognised in the statement of comprehensive income under “Net interest income and dividend income”. Fair value gains or losses on equity securities measured at FVOCI are never reclassified to profit or loss. They are not subject to impairment and as a result, no impairment is recognised in profit or loss. Cumulative gains and losses recognised in other comprehensive income are transferred to retained earnings on disposal of an investment. Debt securities Debt securities included in the portfolio of financial assets measured at fair value through other comprehensive income are initially measured at fair value net of transaction costs. Unrealised gains and losses arising from changes in fair value are recognised in “Revaluation reserve from financial instruments measured at fair value through other comprehensive income” within the Group’s equity until the moment of disposal or impairment of the given debt security. In the event of the disposal of a debt security, the cumulative gains and losses recognised in “Revaluation reserve from financial instruments measured at fair value through other comprehensive income” are reclassified to the statement of comprehensive income in Note “Other operating profit/(loss)” under “Net profit/(loss) from derecognition of financial assets and liabilities not measured at fair value through profit or loss”. Impairment of financial assets measured at amortised cost and financial assets measured at fair value through other comprehensive income, credit receivables and financial guarantees The calculation of expected credit losses (ECL) requires the use of accounting estimates which may differ from the actual results. The calculation also takes into account the Group’s accounting policies. The Group assesses on a forward-looking basis the ECLs associated with its debt instruments – assets measured at amortised cost and at fair value through other comprehensive income (FVOCI) and with the exposure arising from loan commitments, lease receivables and financial guarantee contracts. The Group recognises an impairment allowance for such losses as at each reporting date.
Annual Report 2025 Consolidated Financial Statements 94 Measurement of expected credit losses The measurement of ECLs reflects a probability-weighted amount of loss that is determined by evaluating a range of possible outcomes, the time value of money and reasonable and supportable information that is available without undue cost or effort as at the reporting date about past events, current conditions and forecasts of future economic conditions. The measurement of the impairment allowance for ECL for financial assets measured at amortised cost and at fair value through other comprehensive income is the area that requires the use of models and assumptions about future economic conditions and credit behaviour. Significant judgements are: • Determining criteria for significant increase in credit risk; • Choosing appropriate models and their assumptions; • Establishing the number and relative weightings of forward-looking scenarios; • Establishing groups of similar financial assets. The estimation of credit exposure for risk management purposes requires the use of models. The assessment of credit risk of a portfolio of assets entails the following estimations: • Probability of default (PD); • Exposure at default (EAD); and • Loss given default (LGD). IFRS 9 prescribes a three-stage model for impairment of financial assets based on the changes in credit quality since the initial recognition. This model requires that a financial instrument which is not impaired on initial recognition is classified as Stage 1 and has its credit risk continuously monitored. If a significant increase in credit risk since initial recognition is identified, the financial instrument is moved to Stage 2, but is not deemed to be impaired. If the financial instrument is impaired, the financial instrument is then moved to Stage 3. Financial instruments in Stage 1 have their ECL measured at an amount equal to the partial ECLs in the next 12 months. Instruments in Stages 2 and 3 have their ECLs measured over their full lifetime. When measuring ECLs, it is necessary to consider forward-looking information. Purchased or originated impaired financial assets are financial assets that are impaired on initial recognition. Such loans are initially recognised at fair value and their ECL is measured as a cumulative change over the full lifetime of a loan (Stage 3). When determining the fair value of an impaired financial asset, the Group takes into account all expected losses, including estimated losses based on information about the customer/issuer gained from the market, macroeconomic indicators and scenarios estimating future developments. A financial instrument is considered impaired if one or more of the events representing a default of the customer have occurred. If the fair value of the impaired asset was recognised at a lower amount than the cash flows from the impaired asset, the Group recognises a profit. ECLs are recognised in the statement of comprehensive income under “Impairment allowances for financial assets and provisions for commitments and guarantees provided”. If the reason for the recognition of an impairment allowance/provision no longer applies, or the amount of the impairment allowance/provision is unreasonable, surplus impairment allowances/provisions will be released through the same line of the statement of comprehensive income.
Annual Report 2025 Consolidated Financial Statements 95 Significant increase in credit risk A financial instrument has experienced a significant increase in credit risk if one or more of the following quantitative and qualitative criteria have been met: Quantitative criterion The quantitative criterion is the primary indicator of a significant increase in credit risk for all material portfolios (corporate portfolios – sovereign, bank, corporate, project finance; retail portfolios – mortgages and home equity loans, non-purpose consumer loans, credit cards for private individuals, and private individual overdrafts). Based on the lifetime PD models, the Group compares the lifetime PD curve at the measurement date with the PD curve at the initial recognition date. Determining whether a significant increase in credit risk (SICR) has occurred is assessed for each portfolio separately based on a comparison of statistical breakdowns of both curves for the worsening portion of the portfolio. Qualitative criteria The Group uses qualitative criteria as a secondary indicator of a significant increase in credit risk for all material portfolios. The transfer to Stage 2 takes place when the criteria below are met. For non-retail portfolios, most of the qualitative criteria (as set out non-exhaustively in IFRS 9 B.5.5.17) are reflected in the internal assessment of client credit quality. As this information is reflected in the internal rating, the quantitative method for determining the stage of the loan receivable is sufficient to accurately assess a significant increase in credit risk. Among the indicators listed in IFRS 9, there are also some that are not currently a direct part of RBI rating models. Therefore, these qualitative factors are taken into account as a complement to the quantitative assessment of increased credit risk in cases where there are only qualitative factors or quantitative factors that are not statistically processed. The transfer to Stage 2 takes place when the criteria below are met. For sovereign, bank, corporate and project finance portfolios, if the borrower meets one or more of the following criteria: • External market indicators: Significant changes in external market indicators of credit risk for a particular financial instrument or similar financial instruments with the same expected life. Changes in market indicators of credit risk include, but are not limited to the credit spread, the credit default swap prices for the borrower, the length of time or the extent to which the fair value of a financial asset has been less than its amortised cost, and other market information related to the borrower (such as changes in the price of a borrower’s debt and equity instruments); • Changes in contract terms: Expected changes in the contractual terms including an expected breach of contract that may lead to covenant waivers or amendments, interest payment holidays, interest rate step-ups, requiring additional collateral or guarantees, or other changes to the contractual framework of the instrument; • Changes to management approach; • Expert judgement.
Annual Report 2025 Consolidated Financial Statements 96 For retail portfolios, if the borrower meets one or more of the following criteria: • Forbearance • Overdue by more than 30 days • Default on another product • Expert judgement (holistic indicator) The assessment of a significant increase in credit risk incorporates forward-looking information and is performed at a deal level for non-retail portfolios generally on a quarterly basis and for retail portfolios on a monthly basis. The Group uses the low credit risk exemption selectively, e.g. for debt securities due to their low credit risk. Definition of default and impaired assets The Group defines a financial instrument as in default when the borrower is in serious financial difficulty and meets one or more of the following criteria. The Group uses the following indicators to determine default of the client and the financial asset, depending also on the client segment: permanent default on the repayment of a material portion of a receivable of more than 90 days, declaration of immediate maturity, declaration of bankruptcy, a portion of the loan receivables from the client written off, legal restructuring, suspended interest on receivables, sale of the receivables from the client resulting in a loss or an anticipated loss from a deal. In the retail portfolio, the Group applies a limit set at an absolute materiality threshold of EUR 100 and a relative materiality threshold of 1% of the carrying amount of all client credit exposures that the receivable must exceed. In the corporate portfolio, the Group applies a limit that depends on the default type. In the event of a permanent default on the repayment of a receivable of more than 90 days, the limit is set at EUR 500 and simultaneously 1% of the carrying amount. In the event of restructuring, the limit of a change to the net present value is set at 1%, and for other types the receivables are assessed with no limit application. Explanation of inputs, assumptions and estimation techniques The ECL is determined on a 12-month basis or a lifetime basis depending on the stage of the instrument. Forward-looking economic information is also included in PD and LGD estimates. These inputs vary by product type. The resulting ECLs are the discounted product of the probability of default (PD), loss given default (LGD) and exposure at default (EAD). Probability of default The PD is the likelihood of a borrower defaulting on its financial obligation over the next 12 months or during the remaining lifetime of the obligation. For the non-retail portfolio, the PD is estimated by the Parent Company for each rating model and the respective rating grades. For the retail portfolio, the PD is calculated individually for each product type based on the longest data series available for the relevant product in the Group’s internal database. Subsequently, a statistical method of the survival analysis is used to estimate how the default will develop from initial recognition over the lifetime of the loan. The relevant early repayment/refinance assumptions are also considered in the calculation.
Annual Report 2025 Consolidated Financial Statements 97 If the lifetime PD model for a portfolio is not available, the 12-month PD extrapolation until the end of the lifetime of the loan is used as a basis. For small-scale portfolios, benchmark 12-month PD values recommended by the Group methodology are used instead of own estimates. Loss given default The LGD represents the Group’s expectation of the amount of future potential loss from a financial asset (loan) at the time of default. The expected loss for a defaulted corporate portfolio is calculated as the result of the weighted average of estimated probabilities of 2-3 scenarios of the repayment of each loan separately. Such scenarios define the potential development of a client’s situation, their ability to repay the loan and/or the estimated proceeds from the sale of collateral. This expected loss is quantified as an impairment allowance or provision for the respective loan. The expected loss is regularly reassessed on a monthly basis and takes into consideration the developments in a client’s situation, the respective financial asset, the value of collateral and other factors which may have an impact on the Group’s future loss from the respective financial asset. As regards a retail portfolio, the loss is calculated as the sum of the recovered amounts collected over the collection cycle from the moment of the loan default for the given loan. Under the simplified methodology for portfolios without advanced models, the Group does not use the loan-level proceeds, but rather proceeds are calculated based on the date on which the default occurred. Exposure at default The EAD is the estimation model of amounts the Group expects to be due at the time of default and over the next 12 months or during the remaining lifetime. The 12-month and lifetime EADs are determined based on the expected payment profile, which varies by product type. For amortising products and bullet repayment loans, this is based on the contractual repayments. For revolving products, the exposure at default is predicted by adding a credit conversion factor to the current drawn balance, which allows for the expected drawdown of the remaining limit by the time of default. Discount factor For balance sheet exposure which is not leasing or purchased or originated credit-impaired asset (POCI), the discount rate used in the ECL calculation is the effective interest rate or an approximation thereof. The ECL is the product of PD, LGD and EAD. The calculated values of ECLs are then weighted by a forward-looking scenario. Different models have been used to estimate the Stage 3 provisions of outstanding lending amounts and these can be split into the following categories: • Sovereign, corporate customers, project finance, financial institutions, local and regional governments, insurance companies and collective investment undertakings – Stage 3 provisions are calculated by workout managers who discount expected cash flows by the appropriate effective interest rate. • Retail mortgages – Stage 3 provisions are generated by calculating the statistically derived best estimate of expected loss net of indirect costs.
Annual Report 2025 Consolidated Financial Statements 98 Forward-looking information Both the assessment of a significant increase in credit risk and the calculation of ECLs incorporate forward-looking information. The Group has performed historical analysis and identified key economic variables impacting credit risk and ECLs for each portfolio. Forecasts of economic variables (base economic scenario) are provided by Raiffeisen Research on a quarterly basis and provide the best estimate view of the economy over the next three years. After three years, to project the economic variables for the full remaining lifetime of each instrument, a mean reversion approach is used. The impact of economic variables on the PD and LGD is determined using statistical regression to understand the impact that changes in these variables have had historically on default rates and on the components of loss given default. In addition to the baseline economic scenario, Raiffeisen Research also provides an upside and downside scenario. The scenario weightings are determined by a combination of statistical analysis and expert credit judgement, taking into account the range of possible outcomes that each chosen scenario is representative of. The following fixed weights are used in retail: 25% (upside and downside) and 50% (baseline). Economic scenarios used as at 31 December 2025 include the following key indicators for the Slovak Republic for the years ended 31 December 2026 to 2028: (%) 2026 2027 2028 Unemployment rates Baseline 5.40 5.37 5.30 Downside 7.35 7.12 7.05 Upside 4.55 4.60 4.53 Interest rates Baseline 2.05 2.07 2.10 Downside 2.78 2.72 2.76 Upside 1.68 1.73 1.76 GDP growth Baseline 1.76 1.61 2.01 Downside 0.00 0.16 0.56 Upside 2.60 2.50 2.90 Real estate price index Baseline 3.32 3.45 3.59 Downside 3.22 3.28 3.35 Upside 3.55 3.86 4.18
Annual Report 2025 Consolidated Financial Statements 99 Economic scenarios used as at 31 December 2024 include the following key indicators for the Slovak Republic for the years ended 31 December 2025 to 2027: (%) 2025 2026 2027 Unemployment rates Baseline 5.43 5.25 5.21 Downside 7.99 6.67 6.63 Upside 4.31 4.63 4.59 Interest rates Baseline 2.18 1.90 1.90 Downside 3.18 2.46 2.46 Upside 0.96 1.23 1.23 GDP growth Baseline 1.92 2.50 1.91 Downside -0.35 1.24 0.65 Upside 3.37 3.30 2.71 Real estate price index Baseline 2.89 2.99 3.10 Downside 2.78 2.82 2.86 Upside 3.15 3.40 3.67 Non-standard conditions may give rise to a situation where a specific risk factor occurs (or a number of risk factors or a combination thereof) with a potential impact on a certain portion of the Group’s credit portfolio, e.g. certain economic industries. If such a risk factor occurs suddenly, over a short period of time, or the factor is of a temporary nature, such a factor may not be (partially or fully) reflected in the credit quality rating of the counterparty. In such a case, the Group may apply corrections to potentially incomplete information on the portfolio’s credit quality (forward-looking information principle) in the form of management overlays (adjustment of modelled expected credit losses) in line with the Group’s methodology for reflecting forward- looking information using the method of in-model adjustments of IFRS parameters. This approach supplements macroeconomic scenarios (which focus on overall development at the country level) to take into consideration potential specifics at the lower level, e.g. the specific phase of a credit cycle of individual industries. For non-retail exposures, as at 31 December 2025, the Group defined the in-model approach at the level of economic sectors, in line with the Group methodology, to capture the impact of specific risk factors on the most sensitive industries. The in-model approach replaced the previous post-model adjustment (PMA) approach, which resulted in the quantification of additional credit impairment of the portfolio (impairment allowance) with subsequent allocation to the level of individual clients in identified industries in the form of the so-called Special Risk Factors add-on (the impact as at 31 December 2024 was approximately EUR 21.2 million). The in-model approach involves adjusting the IFRS parameters that enter the calculation of impairment allowances. The PD parameter is currently being adjusted using defined multipliers (the original PD assigned to the client is multiplied by the appropriate multiplier to account for additionally identified risk). The Group has defined several risk categories, which are assigned different levels of PD multipliers so that the level of risk is adequately taken into account. Based on the assessment of the identified risk factors, the Group evaluates the additional level of risk to which individual industries may be exposed. The number of risk factors identified as relevant for individual
Annual Report 2025 Consolidated Financial Statements 100 industries (ie those with a potential negative economic impact) determines the industry’s risk category classification and the subsequent assignment of a specific level of the PD multiplier. The adjusted PD parameter (after being multiplied by the multiplier) is then used for the standard impairment allowance calculation, including the calculation of the assigned stage for credit quality impairment (the adjusted PD directly affects the classification of an exposure to Stage 1 or Stage 2 and determines the ECL measurement approach – measurement over the next 12 months for Stage 1 or lifetime measurement for Stage 2). In addition, the Group considers ESG-related risks based on the Group’s approach using stress testing where a client’s PD derived from their environmental score (E-score) has additionally worsened. This approach is based on the stress testing of financial performance of corporate clients in defined macroeconomic and climate scenarios. Under the scenario conditions, the performance and additional costs of individual industries are estimated – ie industry production and the amount of operating expenses, which is subsequently allocated to individual clients, and this estimated financial position of a client is entered into the rating model and is used to forecast their PD. The forecasted PD is used to calculate the ECL and the impact represents the need for additional impairment allowances, which are allocated to individual industries (the allocation mechanism takes into account the average E-score of the industry and the defined threshold of the minimum impact on the ECL). As at 31 December 2025, the impact of the currently implemented methods for applying forward- looking information for non-retail exposures on the amount of impairment allowances totals approximately EUR 25 million (of which the in-model approach accounts for EUR 24.1 million and ESG stress testing accounts for EUR 0.9 million). Data in thousands of EUR as at 31 December 2025 Modelled impairment allowances ESG impact In-model impact Total Corporate clients 20 131 821 18 041 38 993 Financial institutions 568 – – 568 Project financing 4 074 5 3 282 7 361 Small and medium-sized enterprises 4 037 73 2 826 6 936 Public sector 1 758 – – 1 758 Total 30 568 899 24 149 55 616 The holistic flag for retail in 2025 corresponds to the previous year. It is associated with increased risk which the Bank anticipates in high-risk industries (based on the RBI Industry Matrix), which may not be immediately and reliably captured by the rating models. As regards the micro businesses segment, clients whose core business is in a high-risk industry were transferred to Stage 2. As regards the individuals segment, unsecured loans of clients whose employer operates in such a high-risk industry were transferred to Stage 2. The impact of the current holistic flags for retail exposures amounts to EUR 6.4 million (additional ECLs) for the micro businesses segment (as at 31 December 2024: EUR 7 million) and to EUR 4.3 million for the individuals segment (as at 31 December 2024: EUR 5.2 million).
Annual Report 2025 Consolidated Financial Statements 101 Sensitivity analysis The assumptions affecting the ECL impairment allowance are as follows: • Corporate portfolios: • Gross domestic product; • Unemployment rate; • Long term government bond rate; • Inflation rate. • Retail portfolios: • Gross domestic product; • Unemployment rate; • 3-month money market ECB interest rate; • Real estate prices. Write-offs The Group writes off the loans and advances provided to clients if, on the basis of an in-depth analysis, it proves that there is no real expectation of another recovery or the chance of another recovery is minimal. The usual, but not the only write-off indicators are the following: • The debtor does not carry out any activity, no repayment has been made over the past two years and there is no collateral; or • The debtor is in bankruptcy, all the assets being monetised and the proceeds realised; or • The court has decided (e.g. legal restructuring, debt elimination, etc.) to write off part of the receivable, or • The Group sells the claim, and others. In the event of ongoing litigation or other actions that might eventually lead to a recovery, the Group usually writes off the receivables into the off- balance sheet. Loans are written off on the basis of a valid decision of a court, Board of Directors, or another body of the Group (i.e. Problem Loan Committee and Executive Committee), in line with an internal directive on waiving their enforcement against booked impairment allowance. If the amount of the written-off receivable is higher than the impairment allowance created, further impairment allowance is created up to the amount of the written-off receivable and subsequently is derecognised from the statement of comprehensive income. The written-off receivables for which the right to recovery have not expired are recorded in the off-balance sheet. As at 31 December 2025, written-off receivables for which the right to recovery have not expired were in the amount of EUR 11 953 thousand (as at 31 December 2024: EUR 14 605 thousand). After the write-off, the Group does not carry out active enforcement, only with respect to write- offs to the off-balance sheet does it continue to conduct litigation in order to achieve a recovery in the future. If the Group, after writing off the loans and advances provided to the client, collects additional amounts from the client or obtains control over the collateral that is higher than originally estimated, the yield is recognised in the statement of comprehensive income under “Impairment allowances for financial assets and provisions for commitments and guarantees provided”.
Annual Report 2025 Consolidated Financial Statements 102 Loan collateral In terms of handling collateral, the Group places great emphasis on valuation and revaluation of individual items of collateral, determining the value of pledged collateral for secured loans, determining collateral acceptability to mitigate credit risk, and collateral enforcement, should the client be in default. The Group mainly accepts the following types of collateral: • Financial collateral • Guarantees • Real estate • Chattel • Receivables • Life insurance In terms of legal instruments, the Group uses: • Pledges • Assignments of receivable intended to serve as security • Transfers of title intended to serve as security • Blockages of cash • Contracts for purchase of securities • Agreements on liability replacement The methodology of collateral valuation and the frequency of such revaluation depend on the type of collateral and the minimum requirements pursuant to the effective legislative standards implemented in the Group’s internal regulations. The method of determining the value of collateral is specific for each type of collateral, and the Group respects a degree of prudence. The value of pledged collateral is determined on a case-by-case basis for each type of collateral depending on the type of collateral and transaction, and individual risk characteristics. The value of pledged collateral is obtained by discounting the initial value of collateral obtained in valuation and revaluation. Factors based on which discounting factors are determined relate mainly to the enforceability of collateral if the counterparty defaults (e.g. type, location and condition of real estate), potential default of the security provider (e.g. credit quality and maturity of financial collateral), and other factors (the Group’s business strategy and orientation). The discounting factors applied are subject to regular revaluation. The claim value of collateral is derived from the value of pledged collateral up to the amount of the current amount receivable. If the value of pledged collateral is lower than the balance of the receivable, the Group will determine the claim value of collateral up to the amount of the value of pledged collateral. The claim value of collateral contains a number of uncertainties and risks. The amounts that may be recovered in the course of liquidating the collateral for bad debts could differ from the estimated amounts, and the difference could be material. The Group’s decision on the enforcement of collateral is individual and depends on factors such as the current condition and value of the collateral, the current amount receivable, the promptness of the satisfaction of the receivable, collection-related costs etc. The relevant competent body of the Group decides which security instrument will be used in specific cases.
Annual Report 2025 Consolidated Financial Statements 103 The Group mainly uses the following forms of enforcement of collateral: • Voluntary auction • Foreclosure procedure • Realisation of the collateral for the Group’s receivable in a bankruptcy procedure • Sale of receivables 3. Financial assets mandatorily measured at fair value through profit or loss (FVTPL) When the Group determines that a specific portfolio business model is to hold financial assets in order to collect contractual cash flows (or both: to collect contractual cash flows and to sell financial assets) and assumes that for the financial assets in question, the contractual cash flows do not constitute purely principal and interest payments, the Group recognises those financial assets under “Financial assets mandatorily measured at fair value through profit or loss”. Primary as well as subsequent valuation of the listed financial assets is at fair value. 4. Financial assets measured at fair value through profit or loss (FVTPL) Financial assets held for trading The Group has acquired financial assets held for trading to utilise short-term price fluctuations in order to generate profits. In this category, the Group recognises securities – debt securities, treasury bills and shares. Debt securities and treasury bills are recognised by the Group in the statement of financial position line “Financial assets held for trading”. All purchases and sales of trading securities are recognised as at the settlement date. Financial assets held for trading are initially measured at fair value and subsequently remeasured to their present fair value. The Group discloses unrealised gains and losses on the fair value remeasurement of such assets and net interest income in the statement of comprehensive income line “Net profit/(loss) on financial instruments remeasured through profit or loss” Derivative financial instruments In this category, the Group discloses derivative financial instruments – interest rate swaps, currency swaps, index swaps, currency forwards, interest rate options, currency options, share index options, currency, interest rate and index futures and commodity derivatives. All purchases and sales that require delivery within the time frame established by regulation or market convention (“regular way”) are recognised as spot transactions. Transactions that do not meet the “standard way” settlement criteria are treated as financial derivatives. The Group records unrealised gains and losses from the revaluation of derivative instruments to their fair values and net interest income in the statement of comprehensive income, line “Net profit/(loss) on financial instruments remeasured through profit or loss”.
Annual Report 2025 Consolidated Financial Statements 104 Embedded derivatives An embedded derivative is a component of a hybrid contract which also includes a non-derivative host contract. As a result of such a contract, some of the cash flows of such combined instrument change in the same way as for the derivative itself. If a hybrid contract contains a host contract which is an asset and falls within the scope of IFRS 9, the whole contract is treated as a single instrument from an accounting perspective, with the embedded derivative not separated, i.e. the Group analyses the cash flows of the whole asset and the business model, from which the asset was acquired. If a hybrid contract contains a host contract which is not within the scope of IFRS 9, embedded derivatives are separated and recognised as separate derivatives unless there is a close relationship between the risks and economic characteristics of the derivative and the risks and economic characteristics of the host contract and if the embedded derivative recognised separately meets the definition of a derivative and if the primary contract is not accounted for at fair value, the changes in which are recognised in the statement of comprehensive income. If an embedded derivative is separated, the host contract is recognised in accordance with other standards. 5. Hedging derivatives Within implementation of IFRS 9, the Group has decided to continue using the original accounting under IAS 39 in the reporting of hedging derivatives. Hedging derivatives are derivatives designed in the Group’s strategy to hedge certain risks and which meet all classification criteria for hedging derivatives under international accounting standards. Preparation of hedge documentation is required for hedge recognition. Formal hedge documentation is prepared at the inception date of the hedge and contains the following: • Risk management objectives and strategy and how hedges fit into the Group’s risk management; • Type of hedges; • Nature of hedged risks; • Identification of the hedged item; • Identification of the hedging instrument; • Testing hedge effectiveness (description of testing method, retrospectively and prospectively). To ensure that a hedge is effective, the change in the fair values or cash flows of the hedging and hedged instruments must be offsetting with the result being in the range 80% – 125%. Retrospective testing shows whether the hedge was effective from the inception until to the current day. Prospective testing shows whether the effectiveness is expected in the future. The ineffective portion of a hedge is recognised in Note “Net profit/(loss) on financial instruments remeasured through profit or loss” under “Net profit/(loss) from hedge accounting”. The ineffectiveness of a hedging relationship may arise, for example, due to: • The volatility of a short-term interest rate of the hedging derivative; • Time discrepancy between the hedging derivative and hedged item; • Using different discount curves.
Annual Report 2025 Consolidated Financial Statements 105 The hedge is discontinued by: • Voluntary termination; • Sale, termination, exercise of the hedged instrument; • The hedge ceased to meet the qualifying criteria. Fair value hedges Changes in the fair value of hedging derivatives which are regarded as fair-value hedges are recognised in the statement of comprehensive income together with any changes in the fair value of hedged assets or liabilities to which a hedge risk can be attributed. Hedge accounting is discontinued if the Group cancels the hedging relationship, the derivative instrument expires or is sold, terminated, or exercised, or when the hedging relationship no longer meets the criteria for fair-value hedge accounting. The positive fair value of a hedging derivative is recognised in the statement of financial position, line “Receivables from hedging derivatives”. The negative fair value of a hedging derivative is recognised in the statement of financial position, line “Liabilities from hedging derivatives”. Any change in the fair value of a hedging derivative and a hedged instrument relating to the hedged risk is recognised in the statement of comprehensive income, line “Net profit/(loss) on financial instruments remeasured through profit or loss”. Interest income and expenses related to the hedging derivative are recognised together with interest expenses related to the hedged instruments in the statement of comprehensive income as “Net interest income and dividend income” depending on the hedged item type. Cash flow hedges The Group uses derivative financial instruments – interest rate swaps to hedge the risk of the variability of future cash flows associated with floating rate assets, which could result in unexpected losses in the event of changes in interest rates on the interbank market. The structure of such derivatives is strictly adjusted to the structure of a secured loan, as a result of which the Group is not exposed to the risk of changes in interest rates and the risk of cash flows. The efficiency of such hedging transactions is regularly monitored. The positive fair value of a hedging derivative is recognised in the statement of financial position, line “Receivables from hedging derivatives”. The negative fair value of a hedging derivative is recognised in the statement of financial position, line “Liabilities from hedging derivatives”. Only a change in the fair value of a hedging derivative is recognised in the statement of other comprehensive income, line “Cash flow hedges”. Interest income and expenses related to the hedging derivative are recognised together with interest income related to the hedged instruments in the statement of comprehensive income as “Net interest income and dividend income”. Macro hedges In macro hedges, the Group used the so-called carve-out to IAS 39 adopted by the European Union, which enables hedging of the interest rate risk of core deposits. The Group uses macro hedges for a dynamically changing portfolio of fixed loans and deposits, where it can periodically add hedging and hedging items. In this way, the Group hedges its interest rate risk, with the hedged items (designated part of the portfolio) being remeasured at fair value associated with movements in the risk-free interest rate (or benchmark rate). The fair value of the hedged
Annual Report 2025 Consolidated Financial Statements 106 portfolio of loans and deposits is recognised in Note “Receivables from hedging derivatives”. The change in the fair value of the hedged portfolio of loans and deposits related to the hedged risk is recognised in the statement of comprehensive income in “Net profit/(loss) on financial instruments remeasured through profit or loss”. The positive fair value of the hedging derivative is presented in the statement of financial position in “Receivables from hedging derivatives”. The negative fair value of the hedging derivative is recognised in the statement of financial position in “Liabilities from hedging derivatives”. The change in the fair value of the hedging derivative and the hedged instrument attributable to the hedged risk is recognised in the statement of comprehensive income in “Net profit/(loss) on financial instruments remeasured through profit or loss”. Interest income and expense from the hedging derivative are presented together with the interest expense and income of the hedged instrument in the statement of comprehensive income in “Net interest income and dividend income” depending on the type of a hedging item. 6. Financial liabilities measured at amortised cost (AC) All liabilities of the Group, except for financial liabilities held for trading, issued hedged securities and derivative financial liabilities, are measured at amortised cost. Subordinated debt is recognised under Financial liabilities measured at amortised cost. Subordinated debt refers to the Group’s external funds and, in the event of bankruptcy, composition or Group’s liquidation, the entitlement to its repayment is subordinated to liabilities to other creditors. Interest expense paid on the received subordinated debt is recognised through the statement of comprehensive income in “Interest expense”. Subordinated debt is a financial liability initially measured at fair value, net of transaction costs. It is subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The Group issues debt securities as part of financial liabilities measured at amortised cost. 7. Financial liabilities measured at fair value through profit or loss (FVTPL) The Group, within financial liabilities recognised at fair value through profit or loss, recognises short-sell debt securities (“short selling”) and the negative fair value of derivatives from the portfolio of financial liabilities held for trading and securities issued by the Group, which the Group hedges and are remeasured to fair value due to the hedged risk.
Annual Report 2025 Consolidated Financial Statements 107 f) Derecognition of financial instruments The Group derecognises a financial asset only when the contractual rights to the cash flows from the asset expire; or it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. If the Group neither transfers nor substantially retains all the risks and rewards of ownership and continues to control the transferred asset, the Group recognises its retained interest in the asset and an associated liability for amounts it may have to pay. If the Group substantially retains all the risks and rewards of ownership of a transferred financial asset, the Group continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received. If the financial assets are modified resulting in a significant change in cash flows (see “Modification of financial instruments”), the original asset is derecognised and a new financial asset is recognised. The Group derecognises financial liabilities only when the Group’s obligations are discharged or cancelled, or when they expire. If a liability is settled electronically, it may be derecognised before the date of receipt of funds by the counterparty, provided the following conditions are met: • The Group has no practical ability to withdraw, stop or cancel the payment instruction; • The Group does not have access to the cash used for the settlement; • The risk associated with the payment system is insignificant. The payment systems used by the Group meet these conditions. If debt instruments are exchanged between the borrower and the creditor with significantly different terms, the Group derecognises the original financial liability and recognises a new financial liability. The Group proceeds similarly if there is a fundamental change in the terms of the existing financial liability or part of it. g) Modification of financial instruments Modification under IFRS 9 represents a change in the contractual cash flows of the loan/ asset on the basis of a change in the contractual terms. If the modification meets the following qualitative or quantitative criteria (substantial modification), it leads to derecognition of the original loan or other asset and recognition of a new one. The Group defines qualitative criteria as follows: • Change in loan currency, • Changes that cause the SPPI test to fail, • Change in the type of a financial asset. The Group defines the quantitative criteria as follows: • Extending maturity by more than 50% and over 2 years (cumulative); or • Change in the amortised cost (NPV before and after change using the original effective interest rate) of more than 10% or less than 10%, but more than EUR 100 000.
Annual Report 2025 Consolidated Financial Statements 108 In the event that a modification does not result in the obligation to derecognise the loan/asset, the Group is required to recognise gains or losses on modifications. Gain or loss is equal to the difference between NPV from the new (modified) cash flow and current book value recorded in Note “Net modification profit/(loss)”. Mortgage assistance In 2025, an amendment to Act No. 90/2016 Coll. on Housing Loans was adopted, which introduces new rules for the provision of mortgage assistance. From the effective date of the amendment, mortgage assistance will be provided by banks that voluntarily join the scheme. The assistance will be provided to clients meeting the criteria defined by the Act on Housing in the period from 1 December 2025 to 30 November 2027 by a direct payment amounting to 75% of the monthly instalment increase, up to a maximum of EUR 150 per month. The original contractual terms and conditions of mortgage loans remain unchanged; nevertheless, the Act causes an indirect change in the cash flows related to these loans. Mortgage assistance will be provided in the form of a refund of a portion of the increased instalment paid by the client. The Group decided to join the mortgage assistance scheme in December 2025. Subsequently, it carried out an analysis of the impacts on the financial statements, taking into account all new conditions arising from the Act. The analysis concluded that although there was no change in the loan agreement, the legally regulated mechanisms for providing assistance cause a change in the expected cash flows for loans meeting the conditions of the scheme. Based on these facts, the Group estimated and recalculated the impact of the mortgage assistance on future expected cash flows and recognised an expected loss on the change in cash flows. This loss is reported in Note “Net modification profit/(loss)”. h) Fair value of financial instruments The fair values of financial assets and financial liabilities are determined as follows: • The fair values of financial assets and financial liabilities with standard terms and conditions traded on active liquid markets are determined with reference to quoted market prices (includes listed redeemable notes, bills of exchange, debentures and perpetual notes). • The fair values of derivative instruments are calculated using quoted prices. Where such prices are not available, a discounted cash flow analysis is performed using the applicable yield curve for the duration of the instruments for non-optional derivatives, and option pricing models for optional derivatives. Foreign currency forward contracts are measured using quoted forward exchange rates and yield curves derived from quoted interest rates matching the maturities of the contracts. Interest rate swaps are measured at the present value of future cash flows estimated and discounted based on the applicable yield curves derived from quoted interest rates. Fair value of derivative instruments is also subject to credit loss allowances. • The fair values of other financial assets and financial liabilities (excluding those described above) are determined in accordance with generally-accepted pricing models based on discounted cash flow analysis. • Level 1 – fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities;
Annual Report 2025 Consolidated Financial Statements 109 • Level 2 – fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); • Level 3 – fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs – fixed credit markup/deduction, available financial statements, etc.). Insofar as market prices are available (which is mainly the case for securities traded on the stock exchange and active markets), the Group classifies the respective financial instrument based on an observable market price into Level 1. If the security is not traded on the stock exchange or the NBS benchmark for the security is not disclosed, the Group measures the security at fair value derived from inputs other than quoted prices. An analysis of the amount of financial instruments recognised at fair value divided according to their fair value measurement levels is disclosed as “Fair value of financial instruments”. With respect to the definition of the fair value of financial instruments not remeasured to fair value, the Group applies the net present value method using the prime interest rates of individual currencies disclosed by central banks, which approximate market rates adjusted for an average mark-up for systematic risk. Transfers between valuation levels If the security is measured at fair value derived from quoted prices – Level 1 and the security is removed from trading on the stock exchange as well as from the NBS benchmark, the Group transfers such security to Level 2. If at the initial recognition, the security was measured primarily at a theoretical price – Level 2, the Group changes the security’s grouping from Level 2 to Level 1 by making the first deal on the stock exchange and disclosing its price. If the security is not traded in the following days and the security’s price is not disclosed, such security will be transferred back to Level 2. i) Sale and repurchase agreements – repo transactions Debt securities sold under sale and repurchase agreements (“repo transactions”) continue to be recorded as assets in the statement of financial position, line “Financial assets measured at amortised cost”, and the counterparty liabilities are included in “Financial liabilities measured at amortised cost”. Debt securities purchased under agreements to purchase and resell (“reverse repos”) are recorded in off-balance sheet accounts and the funds paid in the statement of financial position, line “Financial assets measured at amortised cost”. The difference between the sale and repurchase price is treated as interest and accrued evenly over the life of the repo agreement using the effective interest rate.
Annual Report 2025 Consolidated Financial Statements 110 j) Non-current tangible and intangible assets Non-current tangible and intangible assets are stated at historical cost less accumulated depreciation/amortisation together with accumulated impairment losses. Non-current assets are depreciated using the straight–line method based on the estimated useful life. Tangible assets in progress, land, and artwork are not depreciated. The estimated useful economic lives (in years) are set out below: Machinery and equipment, computers, vehicles Up to 6 Software Up to 17 Fixtures, fittings and equipment 6 – 10 Energy machinery and equipment 10 – 15 Optical network 30 Buildings and structures Up to 40 k) Goodwill Goodwill represents the excess of the cost over the fair value of the identifiable assets, liabilities and contingent liabilities of the acquired entity as at the acquisition date. Goodwill is initially recognised at cost and subsequently adjusted for accumulated impairment losses. Goodwill is tested once or several times a year if events or changes in circumstances indicate that its value has been impaired pursuant to IAS 36 – Impairment of Assets. Impairment of goodwill cannot be reversed in the following reporting periods. l) Impairment of tangible and intangible assets At each reporting date, the Group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of any impairment loss. The recoverable amount is the higher of the fair value less costs to sell and the present value of future cash flows expected to derive from the asset. If any of the amounts above exceeds the carrying amount, there is no need to estimate the other amount. If the estimated recoverable amount of an asset is lower than its carrying amount, the carrying amount of the asset shall be reduced to equal the recoverable amount. The impairment loss shall be recognised directly through the statement of comprehensive income.
Annual Report 2025 Consolidated Financial Statements 111 m) Leases In accordance with IFRS 16, a contract is, or contains, a lease if the contract transfers the right to control the use of an identified asset over a certain period of time in exchange for consideration. The Parent Company leases premises for banking activities under standard lease agreements with a defined rent. These agreements do not include variable lease payments. For such contracts, the new model requires the lessee to recognise a right-of-use asset presented in Note “Non-current tangible assets and right-of-use assets” and a lease liability presented in Note “Financial liabilities measured at amortised cost”. The right-of-use asset is depreciated and the liability accrues interest. This results in a front-loaded pattern of expense for most leases, even when the lessee pays constant annual rentals. When determining the amount of a lease liability, the Group takes into consideration all liabilities, including options to extend or shorten the contract. The exercising of an option always depends on the specific situation. The new Standard introduces a number of limited scope exceptions for lessees which include: • Leases with a lease term of 12 months or less and containing no purchase options, and • Leases where the underlying asset has a low value (‘small-ticket’ leases). The Group applies both exceptions. Lease payments for short-term leases of 12 months or less are recognised in the statement of comprehensive income in the period for which they are paid. The same accounting policy is applied for the lease of low-cost assets. The Group considers low- cost assets to be assets with a cost not exceeding EUR 5 000. The Group as a lessor The Group as a lessor initially assesses whether the lease takes the form of a finance lease or an operating lease. For the classification of a lease, the Group makes an overall assessment of whether the lease transfers substantially all the risks and rewards of ownership of the asset. If substantially all the risks and rewards are transferred, the lease is classified as a finance lease. Otherwise, the lease is classified as an operating lease. One indicator of a finance lease is a lease term that lasts for almost the entire useful life of the asset. The Group recognises lease payments under operating leases on a straight-line basis over the lease term in Note “Other operating profit/(loss)” under “Income from non-banking operations”. The Group as a lessee The Group leases real estate and other similar assets (branch business premises, parking spaces, data centre, etc.) as part of a longer-term lease. Information on leased assets is stated in Note “Non-current tangible and intangible assets and right-of-use assets” under “Land and buildings – Right-of-use assets”. Information on leases where the Group is a lessee is presented in Note “Leases as a lessee (IFRS 16)”.
Annual Report 2025 Consolidated Financial Statements 112 n) Non-current assets held for sale When the carrying amount is recovered through a sale transaction rather than through continuous use, non-current assets are classified as held for sale. This condition is considered to be met only if the sale is highly probable and the assets (or assets for disposal) are readily available for sale and, in addition, management has undertaken to perform the sale. The sales transaction must be completed within twelve months. Non-current assets held for sale are measured at the lower of their carrying amount and fair value less selling costs and are reported under “Non-current assets held for sale”. o) Provisions The amount of provisions is recognised as an expense and liability when the Group has legal or constructive obligations as a result of past events, it is probable that an outflow of resources embodying economic benefits will be required to settle such obligation and a reasonable estimate of the amount of the resulting loss can be made, provisions for liabilities are recognised as an expense or a liability. Any loss resulting from the recognition of a provision is recognised in the statement of comprehensive income for the period. p) Provision for employee benefits The Parent Company has a long-term employee benefit program comprising a lump-sum retirement benefit. As at 31 December 2025, the Parent Company had 3 389 employees included in the program (31 December 2024: 3 407 employees). The method of calculating the liability applies actuarial calculations, based on employee’s age, number of years worked, employee turnover, mortality tables, and discount rates. The employee benefit costs are assessed using the projected unit credit method with actuarial valuation at the reporting date, measured as the present value of the estimated future cash outflows discounted by interest approximating yield on investment grade fixed income securities. Gains and losses from the post-employment defined benefit obligation are charged to the statement of comprehensive income in the current year in “General administrative expenses”. Discount from the liability in this provision is recognised in the current period in the statement of comprehensive income under “Interest expense”. The provision for employee benefits is recognised in the statement of financial position as “Provisions”. The Group also has a defined contribution plan for employees. All company contributions are included in personnel expenses in Note “General administrative expenses”.
Annual Report 2025 Consolidated Financial Statements 113 q) Accrued interest Accrued interest income and expense related to financial assets and liabilities are presented as at the reporting date together with the corresponding assets and liabilities in the statement of financial position. r) Classification of liabilities The Group classifies a liability as current at the reporting date if: • The liability is primarily held for trading; • The liability is expected to be settled within 12 months after the reporting period; or • The Group does not have an unconditional right at the reporting date to defer the settlement of the liability for at least 12 months after the reporting period. Other liabilities are classified as non-current. A liability is classified as non-current also if the Group has the right at the reporting date to refinance or roll over the liability for at least 12 months after the reporting period under an existing loan facility, even if the liability would otherwise be due within a shorter period. s) Recognition of income and expenses Income represents an increase in economic benefits during the reporting period in the form of an asset appreciation or a reduction in liabilities resulting in equity increase and are other than those relating to shareholder contributions. Expense represents a decrease in economic benefits during the reporting period in the form of decrease or impairment of assets, impairment or rise of liability resulting in equity decrease and are other than those relating to the distribution of profit to shareholders. The Group assesses each contract and product terms and conditions on an individual basis when recognising income and expense: • Service or other fulfilment for which the reward is received or paid; • The period in which the income or expense are to be recognised; • Correct income and expense amount to be recognised depending on product terms and conditions or contract; • Correct recognition of all discounts and rebates related to received or provided service; • Significant financial component, if any; • Non-financial services; • Client rewards; • Uncertain income.
Annual Report 2025 Consolidated Financial Statements 114 1. Interest and interest-related charges and fees Paid interest-related fees and commissions are transaction costs. Transaction costs represent incremental expenses that are part of an effective interest rate which can be directly added to acquisition, issue or disposal of financial assets or liabilities. Incremental expense would not arise without acquisition, issue or disposal of the financial instruments. Received interest-related fees and commissions are initial fees related to the acquisition/ provision of financial instrument including compensation for activities such as for the assessment of debtor financial status, assessment and evidence of guarantees and other hedging measurements, preparation and processing of documents and closing of transaction. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or a shorter period. Interest income and expenses, and interest-related charges arising on all interest-bearing instruments except for “Financial assets held for trading” are accrued in the statement of comprehensive income using the effective interest method. Interest income from “Financial assets held for trading” is recognised in the statement of comprehensive income in Note “Net interest income and dividend income”. Interest income/(expense) from securities includes revenues from coupons with fixed and floating rates, and amortised discount or premium. If the Group is a contractual party with deferred payment for received or provided services, income or expense are recognised individually in interest income or expense in the amount related to the service price. 2. Fee and commission income/expense Fees and commissions are recognised as expense or income depending on whether the service is provided on a one-off basis or for a specified period. If a service is received or provided during a specified period, fees and commissions are recognised during that period on an accrual basis as earned. Fees paid and received for a one-time service are recognised immediately. These are fees that are not attributable to the acquisition or issue of financial instruments, but rather are fees the Group collects or pays for the provision of a specific service. Unaccrued fees include current account maintenance services, execution of payment orders, loan management, provision of information, carrying out instructions to buy and sell securities for customers, management of customer security portfolios, etc. This category also includes commissions received for mediation of insurance for customers. Accrued fees include fees for guarantees. Fees and commissions are recognised in the statement of comprehensive income in Note as “Net fee and commission income” from financial assets and liabilities not measured at fair value. The Group applies IFRS 15 to customer contracts if: • The parties have agreed to the contract; • It is possible to identify the rights of each party regarding the provision of services; • It is possible to identify payment terms; • The contract has a commercial substance; • It is probable that the Group will receive consideration for the service provided.
Annual Report 2025 Consolidated Financial Statements 115 In the contract, the Group identifies each obligation to deliver a service or several various services. Each such delivery of a different service is assessed and reported separately by the Group. Revenue is recognised when the service is delivered, i.e. the Group has fulfilled its obligation and the customer has the opportunity to benefit from the delivered service. Revenue is recognised on a one-off basis if it is a one-off service or sequentially if the service is delivered sequentially. A transaction price is set for each service delivery. If the Group receives a consideration from the client but a portion or full amount is expected to be returned, the revenue is not recognised and the consideration received is recognised as a liability. If the transaction price provides the client or the Group with a significant element of financing the delivery of the service, the financing component and the price of the service are recognised separately. 3. Dividend income Dividend income is recognised in the statement of comprehensive income when the dividend is approved to the Group in Note 1 “Net interest income and dividend income”. 4. Income to be partially returned Received income, part of which the Group promised to return, is recognised as liability that is measured as at each financial statement date on contractual and probability basis. t) Basic and diluted earnings per share The Group reports earnings per share attributable to the holders of each class of share. The Group calculated earnings per share as profits attributable to each class of shares divided by the weighted average number of each class of shares outstanding during the reporting period. The profit attributable to each class of shares is determined based on the face value of each class of shares in relation to the percentage of the total face value of all shares. u) Taxation and deferred tax The Group calculates income tax in accordance with the provisions of the relevant legislation of the Slovak Republic, based on taxable profit. Taxable profit differs from profit as reported in the statement of comprehensive income because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group’s current tax liability is calculated using the tax rate valid as at the reporting date. The Group implemented the rules stipulated by the Global Minimum Tax Act (Pillar II) in cooperation with its parent company, which prepares the Group’s consolidated financial statements. Global tax rules (Pillar II) apply to entities that are part of a multi-national group of companies that reported a consolidated profit of EUR 750 000 thousand or more in at least two reporting periods of the four preceding reporting periods. Given the high tax burden, the implementation of the Act has had no financial impact on the Group. Pursuant
Annual Report 2025 Consolidated Financial Statements 116 to Act No. 507/2023 Coll. on the Top-Up Tax to Ensure the Minimum Level of Taxation of Multinational Enterprises and Large Domestic Groups, the Bank is considered a so-called constituent entity and qualifies in 2025 for the Transitional CbCR Safe Harbour based on a qualified country-by-country report (hereinafter referred to as the “Safe Harbour”). The Bank also expects to meet the Safe Harbour requirements in the subsequent transition periods under this Act. The Amendment to the Act on the Special Levy on Business in Regulated Industries became effective on 1 January 2024 laying down the obligation for banks to pay the special levy as of 2024. In 2025, the levy was paid on a monthly basis, at a coefficient of 0.0208, which represents a rate of 24.96% p.a. of the profit/loss adjusted to comply with Slovak Accounting Standards and by a coefficient reflecting the share of income from banking operations in total income (in 2024, a rate of 30%). The special levy of regulated entities is a tax-deductible expense. The levy rate will be gradually reduced each year by approx. 5% per year, reaching 4.356% as of 2028. Under International Financial Reporting Standards (IFRS), the bank levy is considered to be a form of current tax. For tax purposes, the levy is classified as a tax-deductible expense and enters the calculation of the tax base. The Group has implemented the Financial Transaction Tax Act. In line with the provisions of the act, the Group is considered a payer of the tax on behalf of its clients and also a taxable entity as regards the Bank’s transactions subject to tax. The Group recognises deferred income tax using the balance sheet method when temporary differences arise between the tax values of assets or liabilities and their carrying amounts for the purposes of financial reporting. The Group analysed the impact of the introduction of the special bank levy on deferred taxes. Based on the analysis, the Group identified two areas where the special bank levy has an impact on deferred tax, namely: • Lease liabilities and lease receivables that comprise a temporary difference when calculating the special levy; • Remeasurement of securities from the portfolio measured at fair value through other comprehensive income. Profit/(loss) on the sale of securities is subsequently included in the base for the special levy calculation. The Group assessed the impact of the above two areas on deferred tax and given the immateriality of such an impact as at 31 December 2025, the Group did not recognise a deferred tax adjustment due to the bank levy. For other deferred tax items, the Group applied the tax rate effective from 1 January 2025 for entities whose taxable income amounts to EUR 5 million or more, i.e. 24% (31 December 2024: 24%). Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences can be utilised. Deferred tax assets and liabilities are offset when there is a legally-enforceable right to offset current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group offset its current tax assets and liabilities on a net basis. In line with IAS 12 Income Taxes, the Group recognises deferred tax on transactions that upon initial recognition result in equal taxable and deductible temporary differences. Lease transactions (right-of-use and lease liability) meet this condition at the Group.
Annual Report 2025 Consolidated Financial Statements 117 The Group recognises the due corporate income tax in the statement of financial position line “Current tax asset” or “Current tax liability” and the deferred tax in “Deferred tax asset” or “Deferred tax liability”. The Group pays various local taxes and value added tax (VAT). Various non-deductible local taxes are recognised in the statement of comprehensive income line “General administrative expenses” and VAT on the acquisition of non-current tangible and intangible assets is included in the cost of non-current tangible and intangible assets.
Annual Report 2025 Consolidated Financial Statements 118 III. SEGMENT REPORTING When reporting by segment, the Group applies IFRS 8 – Operating Segments. The accounting principles related to the reported segments are consistent with the Group’s accounting principles. The basis for classifying by segment is an internal principle for the Parent Company’s management that is customer oriented. It also reflects the segmentation principle of the majority shareholder (Raiffeisen Bank International AG). The segmentation applied by the Parent Company is as follows: • Corporate clients • Financial institutions and public sector • Retail customers • Investment Banking and Treasury • Equity investments and others Corporate clients include all resident and non-resident companies, including state-owned companies. In terms of products, corporate clients were mainly provided with investment and operating loans in the form of instalment credits or overdraft facilities, factoring and documentary financing, project financing of commercial real estate projects, office premises, construction of shopping centres etc. Financial institutions and public sector include: Banks/Multinationals, which include all local and international banks and their majority-owned subsidiaries in the country and institutions such as the World Bank, EBRD, EIB, IMF, and KfW. In terms of products on the side of assets, exposures to banks mainly included nostro accounts and term deposits made. On the side of liabilities, they included mainly loro accounts, term deposits received and loans received from banks. Brokers & Asset Management Companies, which include foundations, all broker houses, mutual fund companies, leasing companies, investment banks, and other similar entities. Insurance companies include, for example, pension funds. These entities are mainly provided with investment and operating loans. Public Sector, which includes all government entities, ministries, municipalities, and similar institutions. Corporations that are owned by the public sector (state-owned) are shown under the corporate clients segment. Banks that belong to the government are defined as financial institutions. Securities of the Slovak Republic are disclosed in the Investment Banking and Treasury segment. Embassies and trade representatives are shown in this segment. Retail Customers consist of Individuals (Consumers), which include all consumer customers, from low-income to high-income. The retail customers segment also includes micro businesses. For private banking, individuals are defined locally, with special treatment to individually manage their assets. In terms of products, retail customers – micro businesses and sole traders – are mainly provided with operating loans called BusinessÚver Expres, BusinessÚver Hypo and BusinessÚver Variant, company credit cards (VISA Standard/Visa Gold) and other products. Retail Customers – Households are mainly provided with mortgage loans, equity home loans, Hypotéka, Bezúčelový úver Classic, Bezúčelový úver Garant, private credit cards (Visa Standard /Visa Gold/Visa Platinum) and other products. Retail customers place their financial funds mainly in current accounts and term deposits.
Annual Report 2025 Consolidated Financial Statements 119 Treasury and Investment Banking consist of business transactions conducted on the Parent Company’s own account and risk originated from managing market risk positions like FX-dealing, securities and derivatives trading, money market trading, liquidity management and funding, strategic placement positioning (investment portfolio), interest rate gapping (maturity transformation). Equity investments and other non-reportable segments represent transactions with subsidiaries (e.g. dividend income), settlement from MREL debt securities, and costs of subordinated debt. Segment reporting is based on the schemes of contribution margins that are calculated as a basis for the management of the Parent Company. In these schemes, revenues and expenses are allocated under the principles of causality, i.e. revenues and expenses are allocated to individual segments based on their place of origin. “General administrative expenses” consist of direct and indirect expenses. Direct expenses (personnel expenses and other administrative expenses) are allocated per individual segment and indirect expenses are allocated in line with the approved ratios. “Special levy of selected financial institutions” was allocated to individual segments according to the daily balances of all liabilities and to all segments. The structure of items presented in Note III “Segment reporting” is consistent with similar items of the statement of comprehensive income. Geographically, operating profit was primarily generated by the provision of banking services in the Slovak Republic. Some assets and liabilities are placed outside the Slovak Republic. The summary of the most significant exposures of total assets and liabilities to customers in foreign countries is included in “Foreign assets and liabilities”. The Group decided not to report the total amount of revenues from foreign entities owing to their immateriality. The Parent Company’s management monitors interest income of individual segments on a net basis.
Annual Report 2025 Consolidated Financial Statements 120 The consolidated statement of comprehensive income and other indicators by segment as at 31 December 2025: Corporate customers Financial institutions and public sector Retail customers Investment banking and Treasury Total reportable segments Equity investments and non- -reportable segments Total Net interest income and dividend income 144 891 1 619 323 042 30 890 500 442 39 111 539 553 Net fee and commission income 32 254 10 020 141 744 (385) 183 633 306 183 939 From payment transfers business 13 872 2 541 64 752 (1) 81 164 1 096 82 260 From credit processing business 10 913 83 8 784 – 19 780 388 20 168 From securities business 438 5 406 25 515 (384) 30 975 1 072 32 047 From activities regarding investment and pension fund management 25 2 219 27 533 – 29 777 664 30 441 From activities regarding mediation for third parties 24 – 14 787 – 14 811 55 14 866 From guarantee business 6 926 379 263 – 7 568 1 7 569 For other banking services 56 (608) 110 – (442) (2 970) (3 412) Net profit/(loss) on financial instruments remeasured through profit or loss 12 415 643 26 930 2 932 42 920 (1 049) 41 871 Other operating profit/(loss) (16) – – (54) (70) 6 393 6 323 General administrative expenses (55 094) (4 723) (259 560) (3 361) (322 738) (13 929) (336 667) Contribution to the Resolution Fund and the Deposit Guarantee Fund (505) (80) (2 938) (254) (3 777) 2 314 (1 463) Net modification profit/(loss) (68) – (493) – (561) (12 456) (13 017) (Creation)/release of provisions – – – – – 10 043 10 043 Impairment allowances for financial assets and provisions for commitments and guarantees provided (6 366) (290) (26 027) (794) (33 477) (112) (33 589) Impairment allowances for non-financial assets – – – – – (1 244) (1 244) Profit before special levy on business in regulated industries and before income tax 127 511 7 189 202 698 28 974 366 372 29 377 395 749 Special levy on business in regulated industries – – – – – (50 857) (50 857) Profit before income tax 127 511 7 189 202 698 28 974 366 372 (21 480) 344 892 Income tax – – – – – (78 986) (78 986) Profit after tax 127 511 7 189 202 698 28 974 366 372 (100 466) 265 906 Total assets 5 513 919 750 022 10 083 971 6 311 496 22 659 408 464 069 23 123 477 Total equity and liabilities 4 962 527 991 360 11 053 045 3 262 891 20 269 823 2 853 654 23 123 477
Annual Report 2025 Consolidated Financial Statements 121 The consolidated statement of comprehensive income and other indicators by segment as at 31 December 2024: Corporate customers Financial institutions and public sector Retail customers Investment banking and Treasury Total reportable segments Equity investments and non- -reportable segments Total Net interest income and dividend income 163 494 3 039 303 301 (32 035) 437 799 41 920 479 719 Net fee and commission income 30 827 9 104 147 958 (323) 187 566 (400) 187 166 From payment transfers business 15 940 2 408 83 439 (1) 101 786 (15) 101 771 From credit processing business 7 878 33 9 543 – 17 454 (48) 17 406 From securities business 393 4 757 23 947 (322) 28 775 612 29 387 From activities regarding investment and pension fund management 43 2 137 26 077 – 28 257 160 28 417 From activities regarding mediation for third parties 15 – 9 699 – 9 714 726 10 440 From guarantee business 6 202 426 238 – 6 866 11 6 877 For other banking services 356 (657) (4 985) – (5 286) (1 846) (7 132) Net profit/(loss) on financial instruments remeasured through profit or loss 8 638 (399) 28 856 6 275 43 370 (377) 42 993 Other operating profit/(loss) – – 27 – 27 1 522 1 549 General administrative expenses (46 909) (4 188) (237 943) (3 666) (292 706) (11 370) (304 076) Contribution to the Resolution Fund and the Deposit Guarantee Fund (799) (141) (3 042) (398) (4 380) 2 973 (1 407) Net modification profit/(loss) (307) – (61) – (368) – (368) (Creation)/release of provisions – – – – – 972 972 Impairment allowances for financial assets and provisions for commitments and guarantees provided (6 809) (37) (19 244) 404 (25 686) (76) (25 762) Impairment allowances for non-financial assets – – – – – (2 299) (2 299) Profit before special levy on business in regulated industries and before income tax 148 135 7 378 219 852 (29 743) 345 622 32 865 378 487 Special levy on business in regulated industries – – – – – (79 271) (79 271) Profit before income tax 148 135 7 378 219 852 (29 743) 345 622 (46 406) 299 216 Income tax – – – – – (57 453) (57 453) Profit after tax 148 135 7 378 219 852 (29 743) 345 622 (103 859) 241 763 Total assets 5 134 945 654 562 8 535 893 5 753 734 20 079 134 824 346 20 903 480 Total equity and liabilities 4 458 341 847 049 10 293 642 1 964 664 17 563 696 3 339 784 20 903 480
Annual Report 2025 Consolidated Financial Statements 122 IV. OTHER NOTES 1. Net interest income and dividend income 2025 2024 Interest income calculated using the effective interest rate: 759 919 804 516 From loans and advances to banks measured at amortised cost 20 624 75 962 From loans and advances to customers measured at amortised cost 614 781 597 121 From finance lease 17 060 17 711 From debt securities measured at amortised cost 116 124 88 608 From debt securities measured at fair value through other comprehensive income 859 1 041 From derivatives – hedge accounting, interest rate risk (9 529) 24 073 Other interest income: 2 808 3 532 From debt securities held for trading 235 511 From derivates held from trading 1 101 469 From financial liabilities – – From other interest income 1 472 2 552 Interest expense: (223 204) (328 349) On deposits from banks (11 721) (32 671) On deposits from customers (103 121) (148 614) On subordinated debts (6 386) (8 354) On liabilities from debt securities issued by the Bank measured at amortised cost (79 312) (76 793) On derivatives – hedge accounting, interest rate risk (21 109) (59 958) On liabilities from debt securities designated as measured at fair value through other comprehensive income – (180) On loans and deposits measured at amortised cost (including negative interest) – – On lease liabilities (733) (738) On other interest expense (822) (1 041) Net interest income 539 523 479 699 Dividend income: 30 20 From dividends from financial assets measured at fair value through other comprehensive income 30 20 Net interest and dividend income 539 553 479 719
Annual Report 2025 Consolidated Financial Statements 123 The decrease in interest income and expense vis-à-vis banks is due to the repayment of the TLTRO (Targeted Longer-term Refinancing Operations) programme during 2024. The decrease in interest expense on client deposits is due to a decrease in interest rates on loans provided and term deposits. 2. Net fee and commission income 2025 2024 Total fee and commission income: 280 236 263 217 Fee and commission income related to IFRS 15 272 663 256 338 From payment transfers business 168 940 164 627 From credit processing business 22 572 19 740 From securities business 34 176 31 221 From activities regarding investment and pension fund management 30 516 28 469 From activities regarding mediation for third parties 15 129 10 695 From other banking services 1 330 1 586 Other fee and commission income 7 573 6 879 From guarantee business 7 573 6 879 Total fee and commission expenses: (96 297) (76 051) From payment transfers business (86 680) (62 856) From credit processing business (2 404) (2 334) From securities business (2 129) (1 834) From activities regarding investment and pension fund management (75) (52) From activities regarding mediation for third parties (263) (255) From other banking services (4 742) (8 718) From guarantees business (4) (2) Net fee and commission income 183 939 187 166
Annual Report 2025 Consolidated Financial Statements 124 3. Net profit/(loss) on financial instruments remeasured through profit or loss 2025 2024 Net profit/(loss) from debt securities: 6 403 6 512 Fair value remeasurement 737 (1 231) Profit/(loss) from debt securities sold 5 666 7 743 Net profit/(loss) from loans and advances: (497) (1) Fair value remeasurement (497) (1) Net profit/(loss) from derivative transactions: 8 645 5 551 Derivative transactions – interest rate (375) (736) Derivative transactions – currency 9 020 6 287 Net profit/(loss) from hedge accounting: (145) 398 Revaluation to fair value of hedging instruments 36 808 25 540 Revaluation to fair value of hedged instruments (36 953) (25 142) Foreign exchange differences 27 465 30 533 Total 41 871 42 993 4. Other operating profit/(loss) 2025 2024 Net profit/(loss) from derecognition of financial assets and liabilities measured at amortised cost – debt securities (380) 59 Net profit/(loss) from derecognition of financial assets measured at fair value through other comprehensive income – debt securities (2) – Income from non-banking operations 9 717 4 101 Other operating income 2 251 1 870 Net profit/(loss) from disposal of non-current tangible and intangible assets 476 (3) Other operating expenses (5 739) (4 478) Total 6 323 1 549
Annual Report 2025 Consolidated Financial Statements 125 5. General administrative expenses 2025 2024 Personnel costs: (199 641) (180 310) Wages and salaries (140 567) (126 196) Social security costs (52 147) (47 238) Other social expenses (6 745) (6 363) (Creation)/release of provisions for employee benefits (182) (513) Other administrative expenses: (93 946) (86 509) Costs of premises (10 694) (10 715) Costs of information technology (32 691) (30 484) Communication costs (2 203) (2 549) Legal and consultancy costs* (12 958) (11 498) Advertising and entertainment expenses (20 321) (17 698) Consumption of stationeries (464) (506) Transport and processing of cash (771) (780) Travel costs (1 749) (1 567) Education of employees (2 487) (3 105) Other taxes and charges (1 224) (251) Other expenses (8 384) (7 356) Depreciation and amortisation of non-current tangible and intangible assets: (43 080) (37 257) Non-current tangible assets and right-of-use assets (24 981) (22 328) of which: right-of-use assets (11 550) (11 214) Non-current intangible assets (18 099) (14 929) Total (336 667) (304 076) * “Legal and consultancy costs” include the fee for the statutory audit in the amount of EUR 360 thousand (2024: EUR 357 thousand), other audit-related assurance services in the amount of EUR 32 thousand (2024: EUR 26 thousand) that were related to audit procedures related to NBS prudential returns and FINREP and COREP returns, agreed upon procedures under Act No. 566/2001 Coll. on Securities and Investment Services, the preparation of the Extended Report for the NBS, other assurance audit services in the amount of EUR 125 thousand (2024: EUR 243 thousand) related to the review of interim financial statements of the Parent Company. 6. Contribution to the Resolution Fund and the Deposit Guarantee Fund 2025 2024 Contribution to the Resolution Fund and the Deposit Guarantee Fund Contribution to the Resolution Fund* – – Contribution to the Deposit Guarantee Fund (1 463) (1 407) Total (1 463) (1 407) * The Resolution Fund represents an annual contribution for banks within the EU that are members of the Banking Union, the amount of which depends on the size and risk profile of the Group as defined in the Bank Recovery and Resolution Directive 2016/59/EU.
Annual Report 2025 Consolidated Financial Statements 126 7. Net modification profit/(loss) 2025 2024 Financial assets measured at amortised cost: (13 017) (368) Net modification profit/(loss) – Stage 1 (12 471) (30) Net modification profit/(loss) – Stage 2 (461) (338) Net modification profit/(loss) – Stage 3 (75) – Net modification profit/(loss) – POCI (10) – Total (13 017) (368) The Group decided to join the mortgage assistance program in accordance with Act No. 90/2016 Coll. on Housing Loans. In accordance with the principle of prudence, the Group estimated and recalculated the impact of mortgage assistance on future estimated cash flows from loans and recognised a loss in the amount of EUR 12 456 thousand. A detailed description is provided in Note “Modification of financial instruments”. 8. (Creation)/release of provisions 2025 2024 (Creation)/release of provisions for: 10 043 972 (Creation)/release of provisions for litigations 10 043 972 Total 10 043 972 During 2025, the Group released a provision for litigation in the amount of EUR 10 302 thousand. 9. Impairment allowances for financial assets and provisions for commitments and guarantees provided 2025 2024 Provisions for commitments and guarantees provided (Stage 1): 598 (178) (Creation)/release 598 (178) Provisions for commitments and guarantees provided (Stage 2): (4 290) (367) (Creation)/release (4 290) (367) Provisions for commitments and guarantees provided (Stage 3): (316) 169 (Creation)/release (316) 169 Total (4 008) (376)
Annual Report 2025 Consolidated Financial Statements 127 For more information on provisions for commitments and guarantees provided, see Note “Provisions”. 2025 2024 Impairment allowances for financial assets without increase in credit risk since initial recognition (Stage 1): 13 582 8 981 (Creation)/release 13 582 8 981 Impairment allowances for financial assets with significant increase in credit risk since initial recognition, but not credit impaired (Stage 2): (9 052) 9 405 (Creation)/release (9 052) 9 405 Impairment allowances for financial assets, credit impaired (Stage 3): (31 529) (45 268) (Creation)/release (31 529) (45 268) Impairment allowances for financial assets (POCI): (2 582) 1 496 (Creation)/release (2 582) 1 496 Total (29 581) (25 386) Detailed information on impairment allowances for expected credit losses is disclosed in Note “Financial assets measured at fair value through other comprehensive income” and in Note “Financial assets measured at amortised cost”. 10. Impairment allowances for non-financial assets Movement in impairment allowances for non-financial assets: 2025 2024 (Creation)/release of impairment allowances for non-current tangible assets (269) (101) (Creation)/release of impairment allowances for non-current intangible assets (769) (2 190) (Creation)/release of impairment allowances for other assets (206) (8) Total (1 244) (2 299)
Annual Report 2025 Consolidated Financial Statements 128 11. Special levy on business in regulated industries 2025 2024 Special levy on business in regulated industries (50 857) (79 271) Total (50 857) (79 271) With effect from 1 January 2024, the Government of the Slovak Republic introduced an additional levy mandatory for regulated industries laying down the obligation for banks and other regulated entities to pay the special levy as of 2024. The decrease in 2025 was due to a decrease in the rate for 2025: 24.96% (2024: 30%). 12. Income tax 2025 2024 Current tax expense (78 536) (69 251) Deferred tax (expense)/income (450) 11 798 Total (78 986) (57 453) Slovak legal entities are obliged to report taxable income and remit corporate income taxes thereon to the respective tax authorities. In 2025, the corporate income tax rate amounted to 24% (2024: 21%). Pre-tax profit tax differs from the theoretical tax that would arise using the applicable income tax rate as follows: 2025 2024 Profit before tax 344 892 299 216 Theoretical tax calculated using the tax rate of 24% (2024: 21%) 82 774 62 835 Non-taxable income (9 067) (14 625) Tax non-deductible expense 4 108 2 101 Impairment allowances and provisions, net 1 371 575 Additional tax of prior periods (200) (388) Effect of increased corporate income tax from 21% to 24% on deferred tax – 6 955 Income tax expense 78 986 57 453 Effective tax for the reporting period 22.90% 19.20%
Annual Report 2025 Consolidated Financial Statements 129 Deferred tax assets and liabilities as at 31 December 2025 and as at 31 December 2024 relate to the following items: Book value Tax value Permanent difference Temporary difference 2025 2024 Deferred tax assets Non-trade financial assets mandatorily measured at fair value through profit or loss 55 411 56 097 – 686 165 – Financial assets measured at fair value through other comprehensive income 48 535 49 851 – 1 316 316 703 Financial assets measured at amortised cost 21 116 999 21 314 050 98 530 98 521 23 645 28 304 Non-current tangible assets and right-of-use assets 179 376 217 134 4 214 33 544 8 051 4 769 Other assets 42 129 48 900 878 5 893 1 414 1 110 Financial liabilities measured at amortised cost 21 041 801 21 043 423 – 1 622 389 1 332 Provisions 63 775 568 25 224 37 983 9 116 7 683 Other liabilities 92 323 38 145 4 887 49 291 11 830 11 862 Net deferred tax asset/(liability) 54 926 55 763 The Group regularly tests the recognition of loan receivables upon their write-off for tax purposes and based on the results, it adjusts the percentage of the estimate of tax deductibility of impairment allowances for credit losses. Accordingly, as at 31 December 2025 the Group did not recognise a deferred tax asset in the amount of EUR 26 114 thousand (31 December 2024: EUR 22 214 thousand) with regard to a portion of the impairment allowances for expected credit losses and provisions for commitments and guarantees provided.
Annual Report 2025 Consolidated Financial Statements 130 13. Basic and diluted earnings per share 2025 Ordinary shares Face value EUR 800 Ordinary shares Face value EUR 4 000 Preference shares Face value EUR 4 Comprehensive income after tax in the reporting period attributable to: 201 637 34 845 30 652 Weighted average number of shares outstanding during the period 60 616 2 095 1 842 924 Basic and diluted earnings per share 3 326 16 630 16.6 2024 Ordinary shares Face value EUR 800 Ordinary shares Face value EUR 4 000 Preference shares Face value EUR 4 Comprehensive income after tax in the reporting period attributable to: 183 506 31 712 27 815 Weighted average number of shares outstanding during the period 60 616 2 095 1 837 581 Basic and diluted earnings per share 3 027 15 135 15.1 Information on the method of calculation of earnings per share is stated in Note II. Principal Accounting Policies, Basic and diluted earnings per share. 14. Cash, cash balances at central banks and other demand deposits 2025 2024 Cash on hand 199 216 241 815 Cash balances at central banks 1 343 892 1 497 618 Other demand deposits 25 567 11 680 Total 1 568 675 1 751 113 The obligatory minimum reserve is recognised as interest-bearing deposits under the regulations of the National Bank of Slovakia and are part of the item “Cash b alances at central banks”. The amount of the reserve depends on the amount of deposits received by the Group. The Parent Company’s ability to use the reserve is limited in accordance with the applicable legislation. Therefore, it is not included in “Cash and cash equivalents” for the purpose of preparing the statement of cash flows (see the “Consolidated statement of cash flows”).
Annual Report 2025 Consolidated Financial Statements 131 15. Financial assets held for trading 2025 2024 Positive fair value of financial derivatives held for trading 6 848 13 757 Interest rate contracts 5 547 11 153 Currency contracts 1 301 2 604 Debt securities 76 9 588 Government bonds 76 9 588 Total 6 924 23 345 16. Non-trading financial assets mandatorily measured at fair value through profit or loss 2025 2024 Equity securities, debt securities and other securities with variable yield 11 443 12 045 Equity securities 2 468 4 509 Debt securities 1 350 3 511 Mutual fund certificates* 7 625 4 025 Loans and advances to customers 43 968 21 375 Loans and advances provided to corporate clients 43 968 21 375 Total 55 411 33 420 * The Group held equity securities (mutual fund certificates) for which the option of measurement at fair value through other comprehensive income (FVOCI) could not be used because these securities have a defined maturity and do not meet the definition of an equity instrument under IAS 32. As at 31 December 2025, the value of the above mutual fund certificates was EUR 986 thousand (31 December 2024: EUR 831 thousand).
Annual Report 2025 Consolidated Financial Statements 132 17. Financial assets measured at fair value through other comprehensive income 2025 2024 Debt securities 46 215 92 157 Bonds issued by the banking sector 7 480 54 407 Bonds issued by other sectors 38 735 37 750 Equity instruments 2 320 2 300 Equity securities 2 320 2 300 Total 48 535 94 457 Classification of debt securities measured at fair value through other comprehensive income as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Debt securities 46 241 (26) 46 215 Bonds issued by the banking sector 7 481 (1) 7 480 Bonds issued by other sectors 38 760 (25) 38 735 Total 46 241 (26) 46 215 Classification of debt securities measured at fair value through other comprehensive income as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Debt securities 92 181 (24) 92 157 Bonds issued by the banking sector 54 415 (8) 54 407 Bonds issued by other sectors 37 766 (16) 37 750 Total 92 181 (24) 92 157
Annual Report 2025 Consolidated Financial Statements 133 18. Financial assets measured at amortised cost Classification of financial assets measured at amortised cost as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks 288 224 – 288 224 Money-market business 92 826 – 92 826 Reverse repo transactions 195 152 – 195 152 Other loans and receivables from banks 246 – 246 Loans and advances to customers 16 412 854 (249 027) 16 163 827 Overdraft loans and current account overdrafts 874 399 (29 326) 845 073 Receivables from credit cards 136 329 (5 064) 131 265 Factoring and loans covered by bills of exchange 67 793 (929) 66 864 Mortgage and housing loans 6 414 183 (22 966) 6 391 217 Home Equity Loans 1 114 834 (5 109) 1 109 725 Consumer loans 992 041 (98 164) 893 877 Finance lease receivables 341 101 (13 602) 327 499 Investment, operating and other loans 6 472 174 (73 867) 6 398 307 Change in the fair value of hedged items in interest rate risk hedging – Loans and advances to customers 8 164 – 8 164 Debt securities 4 658 636 (1 852) 4 656 784 Government treasury bills 25 413 – 25 413 Government bonds 4 397 984 (1 707) 4 396 277 Bonds issued by the banking sector 122 040 (7) 122 033 Bonds issued by other sectors 113 199 (138) 113 061 Total 21 367 878 (250 879) 21 116 999
Annual Report 2025 Consolidated Financial Statements 134 Classification of financial assets measured at amortised cost as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks 173 158 – 173 158 Money-market business 122 850 – 122 850 Reverse repo transactions 49 643 – 49 643 Other loans and receivables from banks 665 – 665 Loans and advances to customers 14 736 730 (250 971) 14 485 759 Overdraft loans and current account overdrafts 856 056 (21 347) 834 709 Receivables from credit cards 127 933 (4 917) 123 016 Factoring and loans covered by bills of exchange 83 689 (354) 83 335 Mortgage and housing loans 5 665 340 (26 553) 5 638 787 Home Equity Loans 1 071 080 (5 619) 1 065 461 Consumer loans 825 197 (91 121) 734 076 Finance lease receivables 384 443 (14 224) 370 219 Investment, operating and other loans 5 722 992 (86 836) 5 636 156 Change in the fair value of hedged items in interest rate risk hedging – Loans and advances to customers 24 806 – 24 806 Debt securities 3 948 158 (1 047) 3 947 111 Government treasury bills 19 166 – 19 166 Government bonds 3 672 852 (883) 3 671 969 Bonds issued by the banking sector 224 710 (29) 224 681 Bonds issued by other sectors 31 430 (135) 31 295 Total 18 882 852 (252 018) 18 630 834 As at 31 December 2025, the total amount of syndicated loans managed by the Group was in the amount of EUR 1 881 494 thousand (31 December 2024: EUR 1 696 218 thousand). The Group’s share amounted to EUR 641 885 thousand (31 December 2024: EUR 613 918 thousand). Syndicated loans are included in “Investment, operating and other loans”.
Annual Report 2025 Consolidated Financial Statements 135 Classification of financial assets measured at amortised cost by customer group as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Banks 410 264 (7) 410 257 Public sector 4 426 229 (1 707) 4 424 522 Corporate clients 6 896 296 (81 845) 6 814 451 Retail clients 9 635 089 (167 320) 9 467 769 Total 21 367 878 (250 879) 21 116 999 Classification of financial assets measured at amortised cost by customer group as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Banks 397 868 (29) 397 839 Public sector 3 695 383 (883) 3 694 500 Corporate clients 6 121 746 (86 076) 6 035 670 Retail clients 8 667 855 (165 030) 8 502 825 Total 18 882 852 (252 018) 18 630 834 An overview of the quality of financial assets measured at amortised cost is stated in Note “Risk report”.
Annual Report 2025 Consolidated Financial Statements 136 Movements in impairment allowances for losses from financial assets measured at amortised cost as at 31 December 2025: As at 1 January 2025 Creation/ (Release)* Usage Transfers, FX differences As at 31 De- cember 2025 Impairment allowances for financial assets without increase in credit risk since initial recognition (Stage 1) 49 912 (13 768) – – 36 144 Banks – – – – – Corporate clients 29 193 (14 154) – – 15 039 Retail clients 19 766 (425) – – 19 341 Debt securities 953 811 – – 1 764 Impairment allowances for financial assets with significant increase in credit risk since initial recognition, but not credit impaired (Stage 2) 45 204 8 232 – – 53 436 Banks – – – – – Corporate clients 11 720 15 319 – – 27 039 Retail clients 33 390 (7 081) – – 26 309 Debt securities 94 (6) – – 88 Specific impairment allowances for individually and collectively assessed items (Stage 3) 152 665 29 682 (28 200) 371 154 518 Banks – – – – – Corporate clients 41 598 297 (8 424) 33 33 504 Retail clients 111 067 29 385 (19 776) 338 121 014 Debt securities – – – – – Impairment allowances for financial assets recognised as impaired on initial recognition (POCI) 4 237 2 680 (132) (4) 6 781 Banks – – – – – Corporate clients 3 430 2 777 (84) 2 6 125 Retail clients 807 (97) (48) (6) 656 Debt securities – – – – – Total 252 018 26 826 (28 332) 367 250 879 * The amount of creation/(release) of the impairment allowances for losses from financial assets measured at amortised cost includes the impact of unwinding in the amount of EUR (242) thousand.
Annual Report 2025 Consolidated Financial Statements 137 Movements in impairment allowances for losses from financial assets measured at amortised cost as at 31 December 2024: As at 1 January 2025 Creation/ (Release)* Usage Transfers, FX differences As at 31 De- cember 2025 Impairment allowances for financial assets without increase in credit risk since initial recognition (Stage 1) 58 934 (9 022) – – 49 912 Banks – – – – – Corporate clients 28 273 920 – – 29 193 Retail clients 29 449 (9 683) – – 19 766 Debt securities 1 212 (259) – – 953 Impairment allowances for financial assets with significant increase in credit risk since initial recognition, but not credit impaired (Stage 2) 55 281 (10 077) – – 45 204 Banks – – – – – Corporate clients 17 509 (5 789) – – 11 720 Retail clients 37 606 (4 216) – – 33 390 Debt securities 166 (72) – – 94 Specific impairment allowances for individually and collectively assessed items (Stage 3) 128 168 42 913 (18 288) (128) 152 665 Banks – – – – – Corporate clients 30 354 12 681 (1 030) (407) 41 598 Retail clients 97 814 30 232 (17 258) 279 111 067 Debt securities – – – – – Impairment allowances for financial assets recognised as impaired on initial recognition (POCI) 5 271 (873) (92) (69) 4 237 Banks – – – – – Corporate clients 4 230 (707) (24) (69) 3 430 Retail clients 1 041 (166) (68) – 807 Debt securities – – – – – Total 247 654 22 941 (18 380) (197) 252 018 * The amount of creation/(release) of the impairment allowances for losses from financial assets measured at amortised cost includes the impact of unwinding in the amount of EUR (196) thousand.
Annual Report 2025 Consolidated Financial Statements 138 The following table presents the carrying amount of transfers between the impairment stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2025: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 341 116 839 449 2 574 55 898 5 194 37 500 Corporate clients 192 083 674 637 37 18 075 61 2 759 Retail clients 149 033 164 812 2 537 37 823 5 133 34 741 Debt securities – – – – – – Commitments and financial guarantees provided 46 175 355 353 101 963 12 118 Banks 1 750 – – – – – Corporate clients 38 165 344 676 99 933 – 9 Retail clients 6 260 10 677 2 30 12 109 Total 387 291 1 194 802 2 675 56 861 5 206 37 618 The transfer of exposure from Stage 1 to Stage 2 in the corporate client segment during the year was significantly affected by the introduction of the in-model approach in the calculation of impairment allowances. The following table presents the decreases in the impairment allowance from the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2025: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers (10 040) (9 844) (1 031) (5 907) (1 353) (1 101) Corporate clients (4 294) (8 499) (8) (2 469) (13) (10) Retail clients (5 746) (1 345) (1 023) (3 438) (1 340) (1 091) Debt securities – – – – – – Commitments and financial guarantees provided (94) (2 137) (3) (12) (13) – Banks – – – – – – Corporate clients (55) (2 125) – (11) – – Retail clients (39) (12) (3) (1) (13) – Total (10 134) (11 981) (1 034) (5 919) (1 366) (1 101)
Annual Report 2025 Consolidated Financial Statements 139 The following table presents the increases in the impairment allowance in the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2025: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 2 712 23 933 130 22 830 53 14 180 Corporate clients 1 450 19 161 3 7 724 1 1 480 Retail clients 1 262 4 772 127 15 106 52 12 700 Debt securities – – – – – – Commitments and financial guarantees provided 47 3 825 – 248 – 30 Banks – – – – – – Corporate clients 41 3 763 – 231 – – Retail clients 6 62 – 17 – 30 Total 2 759 27 758 130 23 078 53 14 210 The following table presents the carrying amount of transfers between the impairment stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items at 31 December 2024: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 665 200 593 557 5 748 61 057 4 776 34 785 Corporate clients 140 418 159 689 2 879 22 942 124 2 674 Retail clients 524 782 433 868 2 869 38 115 4 652 32 111 Debt securities 17 116 – – – – – Commitments and financial guarantees provided 66 626 65 594 302 650 18 39 Banks – – – – – – Corporate clients 53 549 26 283 297 626 – 4 Retail clients 13 077 39 311 5 24 18 35 Total 748 942 659 151 6 050 61 707 4 794 34 824
Annual Report 2025 Consolidated Financial Statements 140 The transfer of retail client exposures from Stage 2 to Stage 1 was due to the reversal of the ESG holistic flag (for exposures secured by real estate with a possible threat by one of the physical risks). The transfer from Stage 1 to Stage 2 was due to the introduction of new holistic flags for unsecured loans to private individuals with employers in identical industries and for all loans of micro clients from medium-risk industries in transport, warehousing and construction and from high-risk industries. The following table presents the decreases in the impairment allowance from the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2024: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers (18 165) (8 690) (2 112) (7 765) (1 449) (1 352) Corporate clients (3 542) (1 353) (779) (3 072) (128) (42) Retail clients (14 623) (7 337) (1 333) (4 693) (1 321) (1 310) Debt securities (109) – – – – – Commitments and financial guarantees provided (439) (134) (1) – (13) (1) Banks – – – – – – Corporate clients (305) (67) – – – – Retail clients (134) (67) (1) – (13) (1) Total (18 713) (8 824) (2 113) (7 765) (1 462) (1 353) The following table presents the increases in the impairment allowance in the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2024: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 4 330 20 015 182 25 559 29 17 084 Corporate clients 1 981 4 356 53 12 088 – 1 581 Retail clients 2 349 15 659 129 13 471 29 15 503 Debt securities 2 – – – – – Commitments and financial guarantees provided 158 476 – 21 – 18 Banks – – – – – – Corporate clients 140 194 – 6 – – Retail clients 18 282 – 15 – 18 Total 4 490 20 491 182 25 580 29 17 102
Annual Report 2025 Consolidated Financial Statements 141 Balance of finance lease receivables as at 31 December 2025 and 31 December 2024: 2025 2024 Gross investment 382 920 433 413 Less than 3 months 40 364 43 405 3 months to 1 year 81 458 91 972 1 to 5 years 202 271 234 759 More than 5 years 58 827 63 277 Unrealised finance income 41 819 48 970 Less than 3 months 3 717 4 277 3 months to 1 year 9 368 10 924 1 to 5 years 22 448 26 260 More than 5 years 6 286 7 509 Net investment 341 101 384 443 Less than 3 months 36 647 39 128 3 months to 1 year 72 090 81 048 1 to 5 years 179 823 208 499 More than 5 years 52 541 55 768 Assets leased under finance lease: 2025 2024 Lease of vehicles 159 785 196 446 Lease of real estate 71 183 67 783 Lease of movable assets 110 133 120 214 Total 341 101 384 443 19. Receivables from hedging derivatives 2025 2024 Positive fair value of financial derivatives for fair value hedging of interest rate risk 50 503 68 515 Micro interest rate contracts 26 103 21 169 Portfolio interest rate contracts 24 400 47 346 Total 50 503 68 515 A detailed overview of receivables from hedging derivatives is shown in Note “Fair value hedges relating to hedging transactions”.
Annual Report 2025 Consolidated Financial Statements 142 20. Non-current tangible and intangible assets and right-of-use assets Movements in non-current tangible assets for own use as at 31 December 2025: Land and buildings – Operating lease* Land and buildings – Right- -of-use of assets Land and buildings Machinery & equip- ment Other non-current assets Vehicles Assets under con- struction Total Cost 1 January 2025 1 323 87 051 37 128 51 175 18 314 5 356 6 477 206 824 Opening balance adjustments – – 1 687 – – – – 1 687 Additions – – – – – – 45 468 45 468 Disposals (2 735) (2 341) (531) (5 997) (294) (569) – (12 467) Transfer from tangible assets under con-struction 18 704 11 550 2 632 7 229 1 280 1 215 (42 610) – 31 December 2025 17 292 96 260 40 916 52 407 19 300 6 002 9 335 241 512 Accumulated depreciation 1 January 2025 (373) (51 041) (20 160) (35 879) (10 037) (1 914) – (119 404) Opening balance adjustments – – (1 687) – – – – (1 687) Depreciation charges (2 655) (11 549) (2 657) (5 711) (1 840) (569) – (24 981) Disposals 405 2 205 502 5 884 248 511 – 9 755 Impairment allowance (381) – 112 – – – – (269) 31 December 2025 (3 004) (60 385) (23 890) (35 706) (11 629) (1 972) – (136 586) Carrying amount as at 1 January 2025 950 36 010 16 968 15 296 8 277 3 442 6 477 87 420 Carrying amount as at 31 December 2025 14 288 35 875 17 026 16 701 7 671 4 030 9 335 104 926 * An analysis of the maturity of cash flows from lease liabilities is included in Note 43 “Leases as a lessee (IFRS 16)”
Annual Report 2025 Consolidated Financial Statements 143 Movements in non-current tangible assets for own use as at 31 December 2024: Land and buildings – Operating lease* Land and buildings – Right- -of-use of assets Land and buildings Machinery & equip- ment Other non-current assets Vehicles Assets under con- struction Total Cost 1 January 2024 1 548 82 628 34 075 48 188 17 094 4 970 4 862 193 365 Additions – – – – – – 21 495 21 495 Disposals (742) (2 746) (315) (3 050) (356) (747) (80) (8 036) Transfer from own use to non-current assets held for sale – – – – – – – – Transfer from tangible assets under construction 517 7 169 3 368 6 037 1 576 1 133 (19 800) – 31 December 2024 1 323 87 051 37 128 51 175 18 314 5 356 6 477 206 824 Accumulated depreciation 1 January 2024 (469) (41 022) (17 927) (32 853) (8 563) (2 040) – (102 874) Depreciation charges (266) (11 213) (2 431) (6 073) (1 787) (558) – (22 328) Disposals 432 1 194 229 3 047 313 684 – 5 899 Transfer from own use to non-current assets held for sale – – – – – – – – Impairment allowance (70) – (31) – – – – (101) 31 December 2024 (373) (51 041) (20 160) (35 879) (10 037) (1 914) – (119 404) Carrying amount as at 1 January 2024 1 079 41 606 16 148 15 335 8 531 2 930 4 862 90 491 Carrying amount as at 31 December 2024 950 36 010 16 968 15 296 8 277 3 442 6 477 87 420 * An analysis of the maturity of cash flows from lease liabilities is included in Note “Leases as a lessee (IFRS 16)”.
Annual Report 2025 Consolidated Financial Statements 144 Movements in intangible assets as at 31 December 2025: Software Goodwill Other intangible assets Intangible assets under construction Total Cost 1 January 2025 156 311 12 876 4 367 12 614 186 168 Additions – – – 25 439 25 439 Disposals (4 021) – – – (4 021) Transfer from intangible assets under construction 22 645 – – (22 645) – 31 December 2025 174 935 12 876 4 367 15 408 207 586 Accumulated amortisation 1 January 2025 (113 510) – (4 367) – (117 877) Amortisation charges (18 099) – – – (18 099) Disposals 3 609 – – – 3 609 Impairment allowance (769) – – – (769) 31 December 2025 (128 769) – (4 367) – (133 136) Carrying amount as at 1 Jan-uary 2025 42 801 12 876 – 12 614 68 291 Carrying amount as at 31 December 2025 46 166 12 876 – 15 408 74 450
Annual Report 2025 Consolidated Financial Statements 145 Movements in intangible assets as at 31 December 2024: Software Goodwill Other intangible assets Intangible assets under construction Total Cost 1 January 2024 139 279 12 876 4 367 12 787 169 309 Additions – – – 18 534 18 534 Disposals – – – (1 675) (1 675) Transfer from intangible assets under construction 17 032 – – (17 032) – 31 December 2024 156 311 12 876 4 367 12 614 186 168 Accumulated amortisation 1 January 2024 (96 526) – (4 367) (1 447) (102 340) Amortisation charges (14 929) – – – (14 929) Disposals 50 – – 1 532 1 582 Impairment allowance (2 105) – – (85) (2 190) 31 December 2024 (113 510) – (4 367) – (117 877) Carrying amount as at 1 January 2024 42 753 12 876 – 11 340 66 969 Carrying amount as at 31 December 2024 42 801 12 876 – 12 614 68 291 Development of goodwill in the periods: 2025 2024 As at 1 January 12 875 12 875 Additions – – Impairment allowance – – Carrying amount 12 875 12 875 Goodwill of EUR 9 021 thousand arose on the acquisition of Doplnková dôchodková spoločnosť Tatra banky, a.s. in 2006, and goodwill of EUR 3 199 thousand arose on the acquisition of a 51.5% ownership interest in Tatra-Leasing s.r.o. in 2015. Goodwill in Doplnková dôchodková spoločnosť Tatra banky, a.s. arose from the business combination, mainly from expected future income from pension fund management as well as expected synergies from the integration of the company into the Group structure. These benefits are not reported separately as the resulting future economic benefits cannot be reliably measured separately. In 2021, the Group acquired a 100% share in IMPULS-LEASING Slovakia s.r.o. Goodwill in the amount of EUR 655 thousand arose on the acquisition. The Group assessed the recoverable amount of goodwill at the balance sheet date and did not identify any impairment.
Annual Report 2025 Consolidated Financial Statements 146 Insurance coverage The Parent Company concluded an insurance contract for assets and business disruption (International Insurance Program) under which its buildings are covered up to EUR 54 420 thousand, machinery and movable assets up to EUR 48 048 thousand, business disruption up to EUR 13 500 thousand, insurance of electronics (local amendment to the fronting contract), under which the Parent Company’s ATMs and cash dispensers (cashomats) are covered up to EUR 5 512 thousand, and liability insurance – damage to third party assets, life and health, expenses for an insured person’s defence with an insured amount of EUR 10 000 thousand. Vehicles are insured under a motor hull insurance contract up to a maximum risk of EUR 5 584 thousand. 21. Current tax asset 2025 2024 Tax asset – current – 102 Total – 102 22. Deferred tax asset 2025 2024 Tax asset – deferred 54 925 55 763 Total 54 925 55 763 Net deferred income tax asset resulted mainly from temporary deductible differences described in Note “Income tax”. 23. Other assets 2025 2024 Prepayments and other deferrals 33 519 37 834 Inventories 725 774 Lease-related advances 6 222 49 632 Other assets 1 663 1 980 Total 42 129 90 220 The increase in “Prepayments and other deferrals” is due to an increase in supplier invoices paid in advance.
Annual Report 2025 Consolidated Financial Statements 147 24. Financial liabilities held for trading 2025 2024 Negative fair value of financial derivatives held for trading 6 448 11 070 Interest rate contracts 5 336 10 680 Currency contracts 1 112 390 Liabilities from debt securities held for trading – – Total 6 448 11 070 25. Financial liabilities measured at amortised cost Financial liabilities measured at amortised cost by product group are as follows: 2025 2024 Deposits from banks 444 614 491 044 Current accounts and interbank settlement 2 589 6 946 Money-market business 19 103 242 Loans received 287 017 347 730 Subordinated debt 135 905 136 126 Deposits from customers 17 181 542 15 651 741 Current accounts and settlement 13 257 698 12 334 048 Time deposits 3 923 570 3 317 383 Savings deposits 231 235 Loans received 43 75 Change in the fair value of hedged items in interest rate risk hedging – Deposits from customers (39 394) (20 343) Liabilities from debt securities 3 400 949 2 662 250 Debt securities issued – covered bonds 2 471 376 1 419 364 Debt securities issued – other bonds 929 573 1 242 886 Other financial liabilities 54 090 54 418 of which: Lease liabilities 36 876 38 035 Total 21 041 801 18 839 110
Annual Report 2025 Consolidated Financial Statements 148 Classification of deposits measured at amortised cost by customer segment as at 31 December 2025 and 31 December 2024: 2025 2024 Banks 444 614 491 044 Public sector 617 051 225 632 Corporate clients 6 132 437 5 761 860 Retail clients 10 432 054 9 664 249 Total 17 626 156 16 142 785 Loans received and subordinated debt by type of counterparty is as follows: Type of loan Currency Type of loan by maturity Interest rate Start of loan drawing Contractual maturity 2025 2024 Loans received from banks: – commercial bank EUR Long-term 2.0% January 2022 January 2027 3 077 8 505 – commercial bank EUR Long-term 4.58% June 2021 August 2030 120 232 95 893 – bank for reconstruction and development EUR Long-term 3.492% August 2022 May 2030 26 581 40 710 – commercial bank EUR Long-term 3.119% September 2024 June 2029 7 001 9 001 – commercial bank EUR Long-term 4.3% March 2023 July 2028 48 666 42 641 Repo transactions received from banks: – commercial bank EUR Short-term 1.8% December 2025 January 2026 71 408 135 718 – commercial bank EUR Short-term 1.8% December 2025 January 2026 10 052 15 262 Subordinated debt from banks: – commercial banks EUR Long-term 3M EURIBOR + 2.4% November 2019 November 2029 135 905 136 126 Total 422 922 483 856
Annual Report 2025 Consolidated Financial Statements 149 The Group issued covered and uncovered bonds with the following conditions: Name Interest rate Currency Number of bonds issued Bonds unit face value in currency Issue date Maturity date Frequency of coupon payment 2025 2024 Covered bonds HZL 068 5.00% EUR 1 000 10 000 14.10.2011 14.10.2031 annually 10 058 10 051 HZL 083 – repaid 1.110% EUR – 100 000 29.4.2015 29.4.2025 annually – 49 993 HZL 088 1.00% EUR 500 100 000 16.11.2016 16.11.2026 annually 49 335 48 503 TATSK FVHDG 0.13% EUR 2 500 100 000 1.7.2019 1.7.2026 annually 247 431 241 727 TATSK KD4 – repaid 0.125% EUR – 100 000 5.3.2021 5.3.2025 annually – 29 852 TATSK KD5 3.375% EUR 4 500 100 000 31.1.2023 31.1.2026 annually 463 860 514 628 TB KD6 – repaid 0.00% EUR – 1 000 3.11.2023 3.11.2025 no coupon – 24 341 TB KD7 2.75% EUR 5 000 100 000 9.10.2024 9.10.2028 annually 499 620 500 270 TB KD9 2.75% EUR 5 000 100 000 27.5.2025 27.5.2030 annually 501 848 – TB KD10 2.875% EUR 5 000 100 000 11.9.2025 11.9.2031 annually 496 956 – TB KD7+ 2.750% EUR 1 000 100 000 9.10.2024 9.10.2028 annually 101 364 – TB KD9+ 2.750% EUR 1 000 100 000 27.5.2025 27.5.2030 annually 100 904 – Uncovered bonds TB FLOAT1 6M EUR EURIBOR EUR 1 000 100 000 26.10.2020 26.10.2027 semi-annually 101 728 102 447 TB FIX1 0.50% EUR 250 100 000 26.10.2020 26.10.2027 annually 24 860 24 772 TB FVHDG GREEN 0.50% EUR 3 000 100 000 23.4.2021 23.4.2028 annually 290 972 283 630 TB FIX2 3.20% EUR 70 981 1 000 10.10.2022 9.10.2026 annually 71 471 71 445 TB GREEN FVHDG2 7.50% USD 200 100 000 10.11.2022 10.11.2029 semi-annually 17 502 19 420 TB GREEN2 – repaid 5.95% EUR – 100 000 17.2.2024 17.2.2026 annually – 315 155 TB ZERO 0.00% EUR 7 000 1 000 26.5.2024 11.5.2026 no coupon 6 851 6 450 TB GREEN FVHDG3 4.97% EUR 3 500 100 000 29.4.2025 29.4.2030 annually 365 886 369 268 TB FIX4 3.75% EUR 1 000 50 000 29.10.2025 29.10.2029 annually 50 303 50 298 Total issued bonds 3 400 949 2 662 250 In addition to the above covered bonds, the Group has also issued covered bonds which were not sold (face value of EUR 1 000 000 thousand, carrying amount of EUR 959 252 thousand). The above covered bonds are included in the off-balance sheet accounts and the Group may use them as collateral. The Parent Company issues covered bonds as one of the financing sources on the capital markets. For the purposes of meeting the requirements for eligible liabilities, the Parent Company also issued unsecured non-subordinated bonds. The bond-related rights are governed by generally-binding legal regulations and relevant documentation (securities prospectus, issue or final terms), which the issuer publishes on its website. All bonds issued by the Parent Company are book-entry, bearer and freely transferable. They are traded on the Bratislava Stock Exchange.
Annual Report 2025 Consolidated Financial Statements 150 26. Liabilities from hedging derivatives 2025 2024 Negative fair value of financial derivatives for fair value hedging of interest rate risk 141 630 198 948 Micro interest rate contracts 95 786 98 937 Portfolio interest rate contracts 45 844 100 011 Total 141 630 198 948 A detailed overview of liabilities from hedging derivatives is shown in Note “Fair value hedges related to hedging transactions”. 27. Provisions Movements in provisions for contingent liabilities as at 31 December 2025: As at 1 January 2025 Creation/ (Release) Usage As at 31 December 2025 Provisions for guarantees and loan commitments without increase in credit risk since initial recognition (Stage 1) 8 344 (598) – 7 746 Provisions for guarantees and loan commitments with significant increase in credit risk since initial recognition (Stage 2) 2 161 4 290 – 6 451 Specific provision for guarantees and loan commitments – for individually and collec-ively measured items (Stage 3) 204 316 – 520 Litigation 22 285 (9 444) (1 825) 11 016 Provisions for employee benefits 6 281 452 (32) 6 701 Employee provisions 25 331 18 015 (12 115) 31 231 Other provisions 158 (48) – 110 Total 64 764 12 983 (13 972) 63 775
Annual Report 2025 Consolidated Financial Statements 151 Movements in provisions for contingent liabilities as at 31 December 2024: As at 1 January 2024 Creation/ (Release) Usage As at 31 December 2024 Provisions for guarantees and loan commitments without increase in credit risk since initial recognition (Stage 1) 8 166 178 – 8 344 Provisions for guarantees and loan commitments with significant increase in credit risk since initial recognition (Stage 2) 1 794 367 – 2 161 Specific provision for guarantees and loan commitments – for individually and collectively measured items (Stage 3) 373 (169) – 204 Litigation 22 566 (125) (156) 22 285 Provisions for employee benefits 5 559 752 (30) 6 281 Employee provisions 23 382 13 242 (11 293) 25 331 Other provisions 219 (61) – 158 Total 62 059 14 184 (11 479) 64 764 Key assumptions used in the actuarial calculation of provisions for employee benefits: Annual discount rate 3.40% Future actual annual rate of salary increases 2.00% Annual employee turnover 2.80% – 6.20% Retirement age According to the applicable legislation Long-term provisions for employee benefits are calculated using the valid mortality tables issued by the Statistical Office of the Slovak Republic. The Group does not have pension arrangements separate from the state pension system of the Slovak Republic. Pursuant to the Slovak legal regulations, an employer is obliged to pay contributions to social security, sickness insurance, health insurance, accident insurance, unemployment insurance, and contributions to a guarantee fund set as a percentage of the assessment base. These expenses are recognised in the statement of comprehensive income in the period in which an employee was entitled to a salary. 28. Current tax liability 2025 2024 Current tax liability 5 782 14 730 Total 5 782 14 730
Annual Report 2025 Consolidated Financial Statements 152 29. Other liabilities 2025 2024 Unbilled liabilities and other 49 116 49 531 Other liabilities to the state budget 1 876 1 949 Social fund payables 2 131 2 006 Liabilities to employees 12 318 11 802 Other liabilities 26 882 10 951 Total 92 323 76 239 “Other liabilities” include a financial transaction tax liability totalling EUR 13 597 thousand. This tax entered into force on 1 April 2025. 30. Equity Equity, except for the profit for the current year, consists of: 2025 2024 Share capital – ordinary shares 56 873 56 873 Share capital – preference shares 7 453 7 453 Treasury shares (1 958) (2 217) Share premium 298 866 298 810 Reserve and other funds 15 343 15 676 Revaluation reserve from financial instruments measured at fair value through other comprehensive income (975) (2 203) Retained earnings (excluding profit after tax for the current year) 1 030 210 982 464 AT1 capital 100 000 100 000 Total 1 505 812 1 456 856 The type, form, nature, number and face value of ordinary shares and preference shares issued by the Parent Company: Type Ordinary shares Ordinary shares Preference shares Form Registered Registered Registered Nature Book-entry Book-entry Book-entry Number 60 616 pcs 2 095 pcs 1 863 357 pcs Face value per share EUR 800 EUR 4 000 EUR 4 Issue No. (ISIN) SK1110001502 series 01-05 SK1110015510 SK1110007186 SK1110008424 SK1110010131 SK1110012103 SK1110013937 SK1110014901 SK1110016237 SK1110016591
Annual Report 2025 Consolidated Financial Statements 153 Movements in ordinary and preference shares during 2025: Number of shares 1 Jan 2025 Purchase/sale 31 Dec 2025 Ordinary shares: EUR 800 60 616 – 60 616 Ordinary shares: EUR 4 000 2 095 – 2 095 Preference shares 1 835 534 (3 795) 1 839 329 Description of rights: Each holder of an ordinary share is the Parent Company’s shareholder. Each shareholder enjoys their fundamental shareholder rights resulting from the Commercial Code and from the Parent Company’s Articles of Association, mainly: • The right to a share of the Parent Company’s profit (dividend), based on the proportion of the total face value of their shares to the total face value of all shareholders; • The right to attend the General Meeting, vote at the General Meeting, ask for information thereon and explanations regarding the Parent Company’s issues and/or issues concerning the controlled entities and related to the agenda of the General Meeting, make motions at the General Meeting; and • The right to a share of the liquidation balance. Each holder of preference shares has similar rights as holders of ordinary shares; the only difference is that the preference shares are not equipped with the right to vote at a General Meeting, except for cases in which the law assigns a voting right to such shares. A preferential right to dividends is attached to preference shares and solely consists of the right to a dividend amounting to a fixed multiple of the dividend awarded at the distribution of profit to shareholders holding the ordinary shares according to the formula: DPA = 1.001 x DKA800/200 = 1.001 x DKA4000/1000 (DPA – preferential dividend per preference share at a face value of EUR 4, DKA800 – dividend per ordinary share at a face value of EUR 800, and DKA4000 – dividend per ordinary share at a face value of EUR 4 000). A voting right exercisable at the General Meeting is determined by the face value of the share, where one vote is assigned to each share at a face value of EUR 800 and five voting rights are assigned to each ordinary share at a face value of EUR 4 000. If the law requires voting by the preference shareholders, their voting is conducted separately and each preference share at a face value of EUR 4 is assigned one vote. Ordinary shares are publicly tradable on stock markets, preference shares are not publicly tradable. The Parent Company creates a share premium fund from ordinary and preference share premiums. Reserve fund and other funds: The Parent Company established a reserve fund at 10% of the share capital, which is intended to cover losses. The reserve fund was replenished annually with 10% of net profit, up to 20% of the Parent Company’s share capital, but not less than the minimum reserve fund stipulated by the applicable law. The Parent Company created a special- purpose reserve fund in accordance with the Methodological Instruction of the Ministry of Finance from exchange rate differences of foreign capital resulting from devaluation. Its use is intended to cover the losses from banking transactions.
Annual Report 2025 Consolidated Financial Statements 154 In August 2018, the Parent Company issued subordinated AT1 capital investment certificates in the amount of EUR 100 000 thousand with the interest rate of 12M EURIBOR + 6.50% meeting the requirements for Tier 1 capital of the Group. The AT1 capital investment certificate is a perpetual instrument without the obligation to deliver cash. The Group may, at its discretion, repay the certificate no earlier than 5 years after issue. Early repayment must be approved by the Supervisory Board of the Parent Company and the regulator. AT1 capital investment certificates comply with the definition of an equity instrument in accordance with IAS 32. 31. Valuable items received for custody and management The Group recognises valuable items received for custody and management at fair values. Valuable items received for custody and management are not owned by the Group. As a result, they are not part of its assets, and are included in the off-balance sheet. 2025 2024 Valuable items received for custody 13 634 14 854 Merchandise and warehouse trust receipts 12 794 12 759 Gold 840 2 095 Valuable items received for depositary management 10 082 148 8 717 832 Securities 10 082 148 8 717 832 Total 10 095 782 8 732 686 In addition to the Group’s function as depositary under the Securities Act, the Group provides standard securities management services for the Parent Company (Raiffeisen Bank International). The volume of securities managed on behalf of RBI amounted to EUR 5 331 897 thousand (as at 31 December 2024: EUR 4 804 936 thousand). While acting as a depositary for the amounts in the table above, in accordance with its function of a depositary for Tatra Asset Management, správ. spol., a.s. (“TAM”), the Parent Company recognised securities deposited under management by TAM mutual funds in the amount of EUR 1 997 162 thousand (as at 31 December 2024: EUR 1 720 761 thousand) in the off-balance sheet accounts as at 31 December 2025. In addition, through Tatra Asset Management, správ. spol., a. s., the Group manages 27 open-end mutual funds with a net asset value of EUR 2 991 296 thousand (31 December 2024: EUR 2 662 208 thousand) and through Doplnková dôchodková spoločnosť Tatra banky, a.s. it manages 6 supplementary pension funds with a net asset value of EUR 1 592 156 thousand (31 December 2024: EUR 1 320 249 thousand.)
Annual Report 2025 Consolidated Financial Statements 155 32. Sale and repurchase agreements As at 31 December 2025 and 31 December 2024, the following repurchase transactions were made: 2025 2024 Repo deals (debtor) Bank deposits 81 460 150 980 Total 81 460 150 980 As collateral for the received repurchase transactions, the Group provided debt securities and loans at the carrying amount of EUR 84 710 thousand of the portfolio of financial assets measured at amortised cost. 2025 2024 Reverse repo deals (creditor) Loans and advances to banks 195 152 49 643 Total 195 152 49 643 As part of the reverse repo deals, the Group received debt securities as collateral at fair value of EUR 173 173 thousand. 33. Assets pledged as collateral Liabilities secured by the Group’s assets: 2025 2024 Deposits from banks measured at amortised cost – Received loans from the National Bank of Slovakia – – Deposits from banks measured at amortised cost – REPO loans re-ceived from banks 81 460 150 980 Liabilities from debt securities 2 471 376 1 419 364 Financial liabilities held for trading – Negative fair value of financial derivatives held for trading 145 686 204 640 Total 2 698 522 1 774 984 Collateral attributable to the aforementioned liabilities comprised the following assets recognised in the statement of financial position: 2025 2024 Other demand deposits 678 365 Loans and advances to banks measured at amortised cost 92 826 122 850 Loans and advances to customers measured at amortised cost 4 873 685 2 884 051 Debt securities held for trading – – Debt securities measured at fair value through other comprehensive income – – Debt securities measured at amortised cost 542 467 189 614 Total 5 509 656 3 196 880
Annual Report 2025 Consolidated Financial Statements 156 Other pledged assets without a liability: 2025 2024 Debt securities measured at amortised cost 1 753 938 3 065 947 Total 1 753 938 3 065 947 As at 31 December 2025, the Parent Company determined the volume of mortgage loans usable as collateral for future issues of covered bonds in the amount of EUR 394 364 thousand (31 December 2024: EUR 1 902 513 thousand). The year-on-year decrease in the volume of these loans is due to higher issuance of covered bonds during 2025. The Group opened margin accounts as collateral for its derivative transactions. The amount of cash deposited by the Group in margin accounts depends on the volume and risk exposures of the deals made. The amount of cash deposited in margin accounts equals the amount of assets pledged as collateral and is recognised under “Financial assets measured at amortised cost”. As part of liquidity management, the Group preventively retained an open position for debt securities. The Bank has an option to draw an intraday loan in the amount of EUR 500 000 thousand for the pledged securities (31 December 2024: the Group did not have this option). The Group had not drawn any financing from the central bank as at 31 December 2025 (31 December 2024: also no drawing). The Parent Company has determined the amount of highly liquid assets usable as collateral in the monetary policy operations of the European Central Bank, except for deposits with central banks and other banks for the following financial assets: 2025 Face value 2025 Carrying amount Government bonds 4 444 218 4 444 926 Bonds issued by other sectors 210 255 212 940 Corporate loans 244 312 244 654 Total 4 898 785 4 902 520
Annual Report 2025 Consolidated Financial Statements 157 34. Offsetting financial assets and liabilities The disclosures set out in the tables below include financial assets and financial liabilities that are offset in the Group’s statement of financial position or are subject to an enforceable/ unenforceable master netting arrangement or a similar agreement that covers similar financial instruments, irrespective of whether they are offset in the Group’s statement of financial position or not. The following table provides an overview of framework agreements for offsetting the assets and liabilities as at 31 December 2025: Asset/Liability in the statement of financial position Value not offset in the statement of financial position: Financial instrument Net value Assets: Positive fair value of financial derivates held for trading 55 936 55 776 160 Total assets 55 936 55 776 160 Liabilities: Negative fair value of financial derivates held for trading 146 208 55 776 90 432 Total liabilities 146 208 55 776 90 432 The following table provides an overview of framework agreements for offsetting assets and liabilities as at 31 December 2024: Asset/Liability in the statement of financial position Value not offset in the statement of financial position: Financial instrument Net value Assets: Positive fair value of financial derivates held for trading 79 567 79 549 18 Total assets 79 567 79 549 18 Liabilities: Negative fair value of financial derivates held for trading 205 416 79 549 125 867 Total liabilities 205 416 79 549 125 867
Annual Report 2025 Consolidated Financial Statements 158 35. Fair value hedges relating to hedging transactions The Group uses interest rate swaps to hedge the interest rate risk related to issued debt securities – mortgage bonds and debentures from the debt securities portfolio and debt securities from the portfolio of financial assets measured at fair value through other comprehensive income. Changes in fair values of these interest rate swaps as a result of interest rate changes offset, to a large extent, changes in the fair values of issued mortgage bonds and debentures caused by changes in risk-free interest rates. Hedging was effective during the reporting period. As at 31 December 2025, in relation to the above hedging instruments, the Group recognised a net profit in the amount of EUR 36 808 thousand. As at 31 December 2024, in relation to the hedging instruments, the Group recognised a net profit in the amount of EUR 25 540 thousand. As at 31 December 2025, the net loss from hedged items related to the hedged risk amounted to EUR 36 953 thousand. As at 31 December 2024, the Group recognised a net loss of EUR 25 142 thousand. Both items are recognised in Note “Net profit/(loss) on financial instruments remeasured through profit or loss”. The following tables provide an overview of receivables and payables from hedging transactions as at 31 December 2025: The table below shows the periods when cash flow hedges are expected: Up to 3 Months More than 3 months, up to 1 year More than 1 year, up to 5 years More than 5 years Financial derivatives for fair value hedging 180 000 501 000 6 005 351 2 672 381 Total interest rate transactions 180 000 501 000 6 005 351 2 672 381 Effects of hedge accounting on the financial position and performance – hedging instruments: Face value of the hedging instrument Assets – Fair value of the hedging instrument Liabilities – Fair value of the hedging instrument Changes in fair value used for calculating hedge ineffectiveness Interest rate risk 3 597 285 26 103 45 844 39 489 Micro financial derivatives for fair value hedging 3 597 285 26 103 45 844 39 489 Interest rate risk 5 761 447 24 400 95 786 (2 681) Portfolio financial derivatives for fair value hedging 5 761 447 24 400 95 786 (2 681)
Annual Report 2025 Consolidated Financial Statements 159 Effects of hedge accounting on the financial position and performance – hedged items: Assets – Carrying amount of the hedged item Liabilities – Carrying amount of the hedged item Face value of the hedging instrument Accumulated amount of fair value hedge adjustments included in the carrying amount Changes in fair value used for calculating hedge ineffectiveness Debt securities 962 993 – 1 027 285 (3 160) (42 197) Loans and advances 3 760 000 – 3 760 000 8 164 (16 642) Deposits from customers – 2 001 447 2 001 447 (39 394) 18 916 Debt securities issued – 2 570 453 2 570 000 (21 238) 2 970 Hedged financial instruments 4 722 993 4 571 900 9 358 732 (55 628) (36 953) The following tables provide an overview of receivables and payables from hedging transactions as at 31 December 2024: The table below shows the periods when cash flow hedges are expected: Up to 3 Months More than 3 months, up to 1 year More than 1 year, up to 5 years More than 5 years Financial derivatives for fair value hedging – 620 000 3 831 847 2 081 986 Total interest rate transactions – 620 000 3 831 847 2 081 986 Effects of hedge accounting on the financial position and performance – hedging instruments: Face value of the hedging instrument Assets – Fair value of the hedging instrument Liabilities – Fair value of the hedging instrument Changes in fair value used for calculating hedge ineffectiveness Interest rate risk 2 641 672 21 169 100 011 8 650 Micro financial derivatives for fair value hedging 2 641 672 21 169 100 011 8 650 Interest rate risk 3 892 160 47 346 98 937 16 890 Portfolio financial derivatives for fair value hedging 3 892 160 47 346 98 937 16 890
Annual Report 2025 Consolidated Financial Statements 160 Effects of hedge accounting on the financial position and performance – hedged items: Assets – Carrying amount of the hedged item Liabilities – Carrying amount of the hedged item Face value of the hedging instrument Accumulated amount of fair value hedge adjustments included in the carrying amount Changes in fair value used for calculating hedge ineffectiveness Debt securities 1 133 365 – 1 121 672 45 783 19 648 Loans and advances 1 960 000 – 1 960 000 24 806 7 270 Deposits from customers – 1 932 160 1 932 160 (20 343) (24 160) Debt securities issued – 1 512 811 1 520 000 (18 301) (27 900) Hedged financial instruments 3 093 365 3 444 971 6 533 832 31 945 (25 142) 36. Derivative financial instruments The total volume of unsettled derivative financial instruments as at 31 December 2025 is as follows: Face values by maturity Fair values Up to 1 year From 1 to 5 years More than 5 years Total Positive (Note 15 and Note 19) Negative (Note 24 and Note 26) a) Interest rate contracts for hedging 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630) OTC products: Interest rate swaps 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630) b) Interest-rate contracts for trading 153 015 849 787 105 900 1 108 702 5 547 (5 336) OTC products: Interest rate swaps 82 718 821 891 105 900 1 010 510 5 082 (5 077) Interest rate options-buy 35 293 20 563 – 55 856 363 (102) Interest rate options-sell 35 003 7 333 – 42 336 102 (156) Stock exchange products: Interest rate futures – – – – – – c) Currency contracts for trading 794 189 – – 794 189 1 301 (1 112) OTC products: Currency swaps 562 120 – – 562 120 777 (874) Currency-interest rate swaps Currency forwards 181 428 – – 181 428 452 (227) Currency options-buy 25 348 – – 25 348 68 – Currency options-sell 25 294 – – 25 294 4 (11) Total 1 628 204 6 855 138 2 778 281 11 261 623 57 351 (148 078)
Annual Report 2025 Consolidated Financial Statements 161 The total volume of unsettled derivative financial instruments as at 31 December 2024 was as follows: Face values by maturity Fair values Up to 1 year From 1 to 5 years More than 5 years Total Positive (Note 15 and Note 19) Negative (Note 24 and Note 26) a) Interest rate contracts for hedging 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948) OTC products: Interest rate swaps 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948) b) Interest-rate contracts for trading 781 046 739 091 91 900 1 612 037 11 153 (10 680) OTC products: Interest rate swaps 713 829 630 263 91 900 1 435 992 10 237 (10 149) Interest rate options-buy 36 109 62 211 – 98 320 701 (217) Interest rate options-sell 31 109 46 617 – 77 725 215 (314) Stock exchange products: Interest rate futures – – – – – – c) Currency con-tracts for trading 423 101 – – 423 101 2 604 (390) OTC products: Currency swaps 354 554 – – 354 554 2 498 (169) Currency-interest rate swaps Currency forwards 42 679 – – 42 679 102 (220) Currency options-buy 13 651 – – 13 651 3 – Currency options-sell 12 217 – – 12 217 1 (1) Total 1 824 146 4 570 938 2 173 886 8 568 970 82 272 (210 018) 37. Fair value of financial instruments Financial instruments measured at fair value The fair value of financial instruments is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction. Where market prices are available (in this case, in particular, for securities and derivatives traded on a stock exchange and on functioning markets), the fair value estimate is based on market prices. All other financial instruments were valued on the basis of internal valuation models, including present value or option price models, or an external expert opinion was used.
Annual Report 2025 Consolidated Financial Statements 162 The following table shows a summary of financial instruments recognised at fair value divided into Levels 1 to 3 based on fair value measurements as at 31 December 2025: Financial assets at fair value Level 1* Level 2** Level 3*** Total Financial assets held for trading 76 6 848 – 6 924 Positive fair value of derivative financial instruments held for trading – 6 848 – 6 848 Debt securities 76 – – 76 Non-trading financial assets mandatorily measured at fair value through profit or loss – 3 818 51 593 55 411 Equity securities 2 468 – 2 468 Debt securities – 1 350 – 1 350 Mutual fund certificates – – 7 625 7 625 Loans provided to customers – – 43 968 43 968 Financial assets measured at fair value through other comprehensive income 38 735 7 480 2 320 48 535 Equity instruments – – 2 320 2 320 Debt securities 38 735 7 480 – 46 215 Receivables from hedging derivatives – 50 503 – 50 503 Positive fair value of derivative financial instruments for fair value hedging – 50 503 – 50 503 Total 38 811 68 649 53 913 161 373 Financial liabilities at fair value Level 1* Level 2** Level 3*** Total Financial liabilities held for trading – 6 448 – 6 448 Negative fair value of derivative financial instruments for trading – 6 448 – 6 448 Debt securities and other fixed income securities – – – – Liabilities from hedging derivatives – 141 630 – 141 630 Negative fair value of derivative financial instruments for fair value hedging – 141 630 – 141 630 Total – 148 078 – 148 078 * Level 1 – derived from listed prices on active markets. ** Level 2 – derived from active markets other than prices for identical assets or liabilities. *** Level 3 – inputs for assets or liabilities, which are not based on observable market data.
Annual Report 2025 Consolidated Financial Statements 163 The following table shows a summary of financial instruments recognised at fair value divided into Levels 1 to 3 based on fair value measurements as at 31 December 2024: Financial assets at fair value Level 1* Level 2** Level 3*** Total Financial assets held for trading 9 588 13 757 – 23 345 Positive fair value of derivative financial instruments for trading – 13 757 – 13 757 Debt securities 9 588 – – 9 588 Non-trading financial assets mandatorily measured at fair value through profit or loss – 8 020 25 400 33 420 Equity securities – 4 509 – 4 509 Debt securities – 3 511 – 3 511 Mutual fund certificates – – 4 025 4 025 Loans provided to customers – – 21 375 21 375 Financial assets measured at fair value through other comprehensive income 43 392 48 765 2 300 94 457 Equity instruments – – 2 300 2 300 Debt securities 43 392 48 765 – 92 157 Receivables from hedging derivatives – 68 515 – 68 515 Positive fair value of derivative financial instruments for fair value hedging – 68 515 – 68 515 Total 52 980 139 057 27 700 219 737 Financial liabilities at fair value Level 1* Level 2** Level 3*** Total Financial liabilities held for trading – 11 070 – 11 070 Negative fair value of derivative financial instruments for trading – 11 070 – 11 070 Debt securities and other fixed income securities – – – – Liabilities from hedging derivatives – 198 948 – 198 948 Negative fair value of derivative financial instruments for fair value hedging – 198 948 – 198 948 Total – 210 018 – 210 018 * Level 1 – derived from listed prices on active markets. ** Level 2 – derived from active markets other than prices for identical assets or liabilities. *** Level 3 – inputs for assets or liabilities, which are not based on observable market data.
Annual Report 2025 Consolidated Financial Statements 164 Movements between Level 1 and Level 2 During 2025, there were no movements in bonds measured at fair value that were transferred from Level 1 to Level 2 based on a change in the bond price source. Movements in Level 3 financial instruments at fair value If there is at least one significant parameter of the measurement that is not observable on the market, this instrument is assigned to Level 3 measured at fair value. The following table shows changes in the financial instruments at fair value whose valuation models are based on unobservable inputs: As at 31 December 2024 Increase/ Decrease Revaluation: Profit/loss Revaluation: Other comprehen- sive income As at 31 December 2025 Mutual fund certificates 4 025 2 397 1 203 – 7 625 Equity securities 2 300 – – 20 2 320 Loans and advances 21 375 23 090 (497) – 43 968 Total 27 700 25 487 706 20 53 913 Qualitative information on financial instruments for Level 3 measurements: Financial instrument Valuation method Fair value Significant unobservable inputs Range of unobservable inputs Positive sensitivity* Negative sensitivity* Mutual fund certificates Net asset value 7 625 Deduction 20 – 50% 763 (763) Equity securities Market value 2 320 – – 232 (232) Loans and advances 43 968 Credit and liquid markup 0 – 10% 4 397 (2 198) Total 53 913 5 392 (3 193) * Equity investments measured at net asset value – price deterioration between -10% and +10%. Financial instruments recognised at amortised cost For the purposes of valuation of non-impaired receivables to banks and customers, the Group uniformly implemented an approach applicable to the whole Group. For valuation of retail and corporate portfolios the method of discounting future cash flows until maturity is used. For the retail portfolio, future cash flows are discounted by a rate that takes into consideration the actual market situation and specific risk factors of the respective retail sub-portfolios. For the corporate portfolio, future cash flows are discounted by a rate that takes into consideration the actual market situation and risk specific factors of the respective transactions.
Annual Report 2025 Consolidated Financial Statements 165 The calculation of fair values of the respective transactions comprises of two essential steps: 1. ) Determination of future cash flows at the level of individual transactions representing the loan receivable; 2. ) Calculation of the respective discount rate that takes into consideration factors such as: • Market rates • Client’s credit quality • Liquidity • Administration expenses For the discounted future cash flows method, components of the discount factor taking into consideration a credit quality, level of liquidity costs and market rates change during the lifetime of the transaction (depending on the current situation at the time of the respective cash flows), while for example administrative costs are constant all the time at a level given by calibration at the beginning of the transaction. As regards debt securities measured at amortised cost and liabilities from debt securities measured at amortised cost, if market prices are available, the Group classifies the securities to Level 1. If the security is not traded on the stock exchange or the NBS benchmark for the security is not disclosed, the Group measures the security at fair value derived from inputs other than quoted prices and classifies the security to Level 2. For valuation of the defaulted portfolio, the Group recognises as fair value the net value of the respective exposures, which represents the gross amount less any impairment allowances. Fixed interest liabilities to banks or customers were remeasured to fair values, which were different than their carrying amount in the statement of financial position, provided that their remaining maturity exceeded one year. Floating interest liabilities were taken into account only if the interest extension period was longer than 1 year. Only then the discounting on the basis of the anticipated interest rate in line with market rates will have a significant impact. The Group used the income approach to calculate the fair value of its liabilities to banks and customers. Within the income approach, it applied the present value technique. The Group used the discounted rate calculated by the discount rate adjustment technique to discount future contractual cash flows. ,
Annual Report 2025 Consolidated Financial Statements 166 Fair value as at 2025 Carrying amount as at 2025 Fair value as at 2024 Carrying amount as at 2024 Assets Financial assets measured at amortised cost 21 002 954 21 108 835 18 451 464 18 606 028 Loans and advances to banks 288 224 288 224 173 157 173 157 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 288 224 288 224 173 157 173 157 Loans and advances to customers 16 090 859 16 163 827 14 413 742 14 485 761 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 16 090 859 16 163 827 14 413 742 14 485 761 Debt securities 4 623 871 4 656 784 3 864 565 3 947 110 of which Level 1 3 887 648 3 935 322 3 320 968 3 410 876 of which Level 2 736 223 721 462 543 597 536 234 of which Level 3 – – – – Liabilities Financial liabilities measured at amortised cost 21 099 454 21 081 195 18 868 324 18 859 453 Deposits from banks 447 922 444 614 491 044 491 044 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 447 922 444 614 491 044 491 044 Deposits from customers 17 172 034 17 181 543 15 651 225 15 651 741 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 17 172 034 17 181 543 15 651 225 15 651 741 Liabilities from debt securities 3 425 409 3 400 949 2 671 636 2 662 249 of which Level 1 – – – – of which Level 2 3 425 409 3 400 949 2 671 636 2 662 249 of which Level 3 – – – – Other financial liabilities 54 089 54 089 54 419 54 419 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 54 089 54 089 54 419 54 419
Annual Report 2025 Consolidated Financial Statements 167 38. Risk report Credit risk The Group bears a credit risk, i.e. the risk that the counterparty will not be able to fully repay the amounts owed at their maturity. The Group classifies loan exposure borne by the Group by setting limits of risk accepted with respect to one debtor, or a group of debtors, and with respect to individual countries. The aforementioned risks are monitored on a regular basis and reviewed at least annually. Exposure to one debtor, including banks and securities dealers, is also limited by partial limits set for balance sheet and off-balance sheet exposures, and by daily limits of exposure in relation to items traded, such as forward foreign currency contracts. The actual exposure is compared to set limits on a daily basis. The loan exposure is managed based on regular analyses of the ability of debtors and potential debtors to repay the principal amount and interest and using potential adjustments to such loan limits. Credit risks are also partially managed by collaterals and guarantees received from private individuals or legal entities. The Group assesses and manages credit risk of retail debtors using scoring models (probability of default estimation) developed for individual products, or a specific client. Another important tool in credit quality management is the system of credit approval by risk assessment specialists, whose goal is to optimise the portfolio yields in relation to the risk borne by the Group. The regular monitoring of the existing loan portfolio quality and trends in the portfolio together with appropriate strategies to maintain the quality of the existing portfolio are also important components that contribute to maintaining the entire portfolio quality and the targeted level of risk costs of the Group. The impact of climate risk, primarily physical risk, is taken into consideration in a higher estimate of the loss given default for products secured by residential real estate. When collecting receivables, the Group uses a broad scale of tools and collection strategies depending on the type and amount of receivables. The Group uses both internal and external sources to collect receivables. In the event of an unsuccessful collection of receivables from clients, the receivables are forwarded to external agencies specialising in the enforcement of receivables. Receivables with higher amounts and specific receivables are dealt with by an in- house expert team in co-operation with the legal department and other professional units of the Group. As part of credit risk monitoring and management, the Group also closely observes the area of exposure and residual risks. Exposure risk represents the risk resulting from the concentration of the Group’s transactions with an entity, a group of economically-related parties, state, geographical area, industry sector, collateral provider, etc. The risk is closely related to both exposures in the Banking Book and exposures in the Trading Book. To manage exposure risk effectively, the Group focuses on quality portfolio management and its adequate diversification while adhering to set exposure limits (large assets exposure and others). The Group also develops methods for exposure risk quantification. The climate risk as part of the credit risk is fully reflected through the transfer risk as part of client assessment and loan application, which also result in a client’s E-scoring. The Group takes into account ESG-related corporate information provided by the client, internal models and external third-party inputs. The physical risk is fully reflected in the appraisal of property used as collateral for a loan.
Annual Report 2025 Consolidated Financial Statements 168 Residual risk represents the risk stemming from the insufficient enforceability of rights arising to the Group from security received against credit risk. The Group eliminates this risk in particular by means of consistently observing legal and operational requirements, conservative valuation and revaluation methods, and by applying appropriate discounts depending on the type and quality of the received collateral. The Group also bears a credit risk in trading with OTC derivatives. This risk is monitored on a daily basis and mitigated by collateral contracts which allow the Group to request additional collateral from the counterparty to ensure at least the current value of the derivative transactions with the counterparty. For counterparties that are not financial institutions, the Group requires, in addition to the current value, a potential future value of derivatives within the 10-day horizon. In the event of failure to provide the relevant collateral, the Group has the right to terminate all derivative transactions with the counterparty prematurely, offsetting the individual losses and gains, and the potential resulting loss to the client is realised against the collateral provided by the client. The table below shows the maximum amount of credit risk regardless of received collateral: 2025 2024 Credit risk related to balance sheet assets: Cash and other demand deposits 224 783 253 495 Cash balances at central banks 1 343 892 1 497 618 Financial assets held for trading 6 924 23 345 Non-trading financial assets mandatorily measured at fair value through profit or loss 55 411 33 420 Financial assets at fair value through other comprehensive income 48 535 94 457 Financial assets at amortised cost 21 116 999 18 630 834 Receivables from hedging derivatives 50 503 68 515 Other assets 33 519 37 834 Total 22 880 566 20 639 518 2025 2024 Credit risk related to off-balance sheet items: Contingent liabilities from guarantees and letters of credit 740 367 763 617 Irrevocable loan commitments/ “stand-by facility” 1 391 069 1 227 187 Revocable loan commitments/ “stand-by facility” 2 657 582 2 548 917 Total 4 789 018 4 539 721
Annual Report 2025 Consolidated Financial Statements 169 The table below shows a summary of the quality of the financial assets measured at amortised cost and financial assets measured at fair value through other comprehensive income as at 31 December 2025: Total carrying amount Carrying amount – Stage 1* Carrying amount – Stage 2** Carrying amount – Stage 3*** Carrying amount – POCI**** Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Net carrying amount Financial assets measured at amortised cost 21 367 878 19 494 675 1 596 587 266 056 10 560 36 144 53 436 154 518 6 781 21 116 999 Loans and advances to banks 288 224 288 224 – – – – – – – 288 224 Loans and advances to customers 16 412 854 14 551 775 1 584 463 266 056 10 560 34 380 53 348 154 518 6 781 16 163 827 Public sector 2 843 2 431 412 – – 7 4 – – 2 832 Corporate clients 6 783 086 5 785 677 925 096 63 477 8 836 15 032 27 035 33 504 6 125 6 701 390 Retail clients 9 626 925 8 763 667 658 955 202 579 1 724 19 341 26 309 121 014 656 9 459 605 Debt securities 4 658 636 4 646 512 12 124 – – 1 764 88 – – 4 656 784 Banks 122 040 122 040 – – – 7 – – – 122 033 Public sector 4 423 397 4 423 397 – – – 1 707 – – – 4 421 690 Corporate clients 113 199 101 075 12 124 – – 50 88 – – 113 061 Change in fair value of hedged items in interest rate risk hedging 8 164 8 164 – – – – – – – 8 164 Financial assets measured at fair value through other comprehensive income***** 46 241 46 241 – – – 26 – – – 46 215 Debt securities 46 241 46 241 – – – 26 – – – 46 215 Banks 7 481 7 481 – – – 1 – – – 7 480 Public sector – – – – – – – – – – Corporate clients 38 760 38 760 – – – 25 – – – 38 735 Contingent liabilities and other off-balance sheet items 4 789 018 4 143 320 643 294 2 404 – 7 746 6 451 520 – 4 774 301 * Stage 1 – without a significant increase in credit risk since the initial recognition. ** Stage 2 – with a significant increase in credit risk since the initial recognition, but not credit impaired. *** Stage 3 – credit impaired. **** POCI – recognised as impaired upon the initial recognition. ***** Equity instruments are not included.
Annual Report 2025 Consolidated Financial Statements 170 The table below shows a summary of the quality of the financial assets measured at amortised cost and financial assets measured at fair value through other comprehensive income as at 31 December 2024: Total carrying amount Carrying amount – Stage 1* Carrying amount – Stage 2** Carrying amount – Stage 3*** Carrying amount – POCI**** Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Net carrying amount Financial assets measured at amortised cost 18 882 852 17 398 538 1 218 330 258 120 7 864 49 912 45 204 152 665 4 237 18 630 834 Loans and advances to banks 173 158 172 881 277 – – – – – – 173 158 Loans and advances to customers 14 736 730 13 264 832 1 205 914 258 120 7 864 48 959 45 110 152 665 4 237 14 485 759 Public sector 3 368 3 335 33 – – 3 – – – 3 365 Corporate clients 6 090 313 5 619 588 392 236 72 818 5 671 29 190 11 720 41 598 3 430 6 004 375 Retail clients 8 643 049 7 641 909 813 645 185 302 2 193 19 766 33 390 111 067 807 8 478 019 Debt securities 3 948 158 3 936 019 12 139 – – 953 94 – – 3 947 111 Banks 224 710 224 710 – – – 29 – – – 224 681 Public sector 3 692 018 3 692 018 – – – 883 – – – 3 691 135 Corporate clients 31 430 19 291 12 139 – – 41 94 – – 31 295 Change in fair value of hedged items in interest rate risk hedging 24 806 24 806 – – – – – – – 24 806 Financial assets measured at fair value through other comprehensive income***** 92 181 92 181 – – – 24 – – – 92 157 Debt securities 92 181 92 181 – – – 24 – – – 92 157 Banks 54 415 54 415 – – – 8 – – – 54 407 Public sector – – – – – – – – – – Corporate clients 37 766 37 766 – – – 16 – – – 37 750 Contingent liabilities and other off-balance sheet items 4 539 721 4 284 786 252 684 2 251 – 8 344 2 161 204 – 4 529 012 * Stage 1 – without a significant increase in credit risk since the initial recognition. ** Stage 2 – with a significant increase in credit risk since the initial recognition, but not credit impaired. *** Stage 3 – credit impaired. **** POCI – recognised as impaired upon the initial recognition. ***** Equity investments are not included.
Annual Report 2025 Consolidated Financial Statements 171 The summary below represents net carrying amount of overdue financial assets measured at amortised cost and overdue financial assets measured at fair value through other comprehensive income by overdue days as at 31 December 2025: Stage 1 ≤ 30 days Stage 1 > 30 days ≤ 90 days Stage 1 > 90 days Stage 2 ≤ 30 days Stage 2 > 30 days ≤ 90 days Stage 2 > 90 days Stage 3 ≤ 30 days Stage 3 > 30 days ≤ 90 days Stage 3 > 90 days POCI ≤ 30 days POCI > 30 days ≤ 90 days POCI > 90 days Loans and advances to banks – – – – – – – – – – – – Loans and advances to customers 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80 Public sector – – – – – – – – – – – – Corporate clients 76 603 490 12 30 710 5 726 – 776 520 7 195 518 136 – Retail clients 92 491 5 648 108 46 347 12 382 856 11 179 14 365 43 222 224 62 80 Debt securities – – – – – – – – – – – – Banks – – – – – – – – – – – – Public sector – – – – – – – – – – – – Corporate clients – – – – – – – – – – – – Total 169 094 6 138 120 77 057 18 108 856 11 955 14 885 50 417 742 198 80 The summary below represents net carrying amount of overdue financial assets measured at amortised cost and overdue financial assets measured at fair value through other comprehensive income by overdue days as at 31 December 2024: Etapa 1 ≤ 30 dní Etapa 1 > 30 dní ≤ 90 dní Etapa 1 > 90 dní Etapa 2 ≤ 30 dní Etapa 2 > 30 dní ≤ 90 dní Etapa 2 > 90 dní Etapa 3 ≤ 30 dní Etapa 3 > 30 dní ≤ 90 dní Etapa 3 > 90 dní POCI ≤ 30 dní POCI > 30 dní ≤ 90 dní POCI > 90 dní Loans and advances to banks – – – – – – – – – – – – Loans and advances to customers 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65 Public sector – – – – – – – – – – – – Corporate clients 114 776 2 – 21 497 3 054 2 2 391 1 188 22 207 531 – 24 Retail clients 68 357 4 994 193 51 181 14 524 853 9 109 12 012 40 858 287 40 41 Debt securities – – – – – – – – – – – – Banks – – – – – – – – – – – – Public sector – – – – – – – – – – – – Corporate clients – – – – – – – – – – – – Total 183 133 4 996 193 72 678 17 578 855 11 500 13 200 63 065 818 40 65
Annual Report 2025 Consolidated Financial Statements 172 The following summary represents an analysis of the impaired portfolio of financial assets and portfolio of assets recognised as impaired upon the initial recognition measured at amortised cost, and financial assets measured at fair value through other comprehensive income as at 31 December 2025: Gross carrying amount Impairment allowances Recoverable value of received collateral Banks – – – Corporate clients 72 309 39 630 20 667 Retail clients 204 307 121 669 59 835 Total 276 616 161 299 80 502 The following summary represents an analysis of the impaired portfolio of financial assets and portfolio of assets recognised as impaired upon the initial recognition measured at amortised cost, and financial assets measured at fair value through other comprehensive income as at 31 December 2024: Gross carrying amount Impairment allowances Recoverable value of received collateral Banks – – – Corporate clients 78 453 45 026 21 914 Retail clients 187 531 111 876 55 211 Total 265 984 156 902 77 125 The summary of individual types of received collateral for financial assets at recoverable value is provided as follows: 2025 2024 Collateralisation of issued loans Cash and cash equivalents 92 815 94 828 Guarantees 297 199 251 128 Securities 209 077 42 125 Real estate 9 169 279 8 194 990 Movables 583 768 528 621 Receivables and other collateral 110 078 133 031 Total 10 462 216 9 244 723
Annual Report 2025 Consolidated Financial Statements 173 The summary of individual types of received collateral for contingent liabilities and other off-balance sheet items at recoverable value is provided as follows: 2025 2024 Collateralisation of contingent liabilities and other off-balance sheet items Cash and cash equivalents 30 624 27 342 Guarantees 132 643 160 948 Securities 39 552 5 988 Real estate 196 834 211 382 Movables 78 – Receivables and other collaterals 74 004 105 923 Total 473 735 511 583 The summary below represents the quality of the portfolio of financial assets measured at amortised cost that are non-impaired (Stage 1 and 2) and non-overdue in accordance with the internal rating: 2025 2024 Stage 1 Stage 2 Stage 1 Stage 2 Loans and advances to banks 288 224 – 172 881 277 Minimum risk – – – – Excellent credit rating – – 60 – Very good credit rating 287 979 – 172 821 – Good credit rating – – – – Standard credit rating – – – – Ordinary credit rating 245 – – 277 Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Loans and advances to customers 14 405 763 1 513 912 13 091 791 1 130 652 Of which public sector: 2 431 412 3 336 32 Minimum risk – – – – Excellent credit rating – – – – Very good credit rating 1 464 101 2 299 18 Good credit rating 302 – 138 – Standard credit rating 101 – 378 14 Ordinary credit rating 89 27 515 – Sub-standard credit rating 462 284 6 – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating 13 – – –
Annual Report 2025 Consolidated Financial Statements 174 Of which corporate clients without project financing: 3 918 033 860 022 3 911 934 330 443 Minimum risk 13 250 356 13 230 104 Excellent credit rating 190 157 4 854 164 520 1 808 Very good credit rating 752 682 47 654 602 044 6 880 Good credit rating 1 211 267 129 150 1 261 850 68 735 Standard credit rating 1 088 933 239 380 1 033 829 31 080 Ordinary credit rating 570 883 259 085 686 060 91 252 Sub-standard credit rating 89 267 136 489 146 504 69 053 Significantly sub-standard credit rating 1 594 12 606 3 609 14 114 Doubtful/high risk of default – 29 698 287 47 417 Defaulted – 750 – – With no assigned rating – – 1 – Of which corporate clients – project financing: 1 808 356 50 079 1 600 268 48 527 Excellent project financing profile rating 1 317 660 112 1 034 235 10 133 Good project financing profile rating 487 880 24 168 565 315 4 980 Acceptable project financing profile rating 2 106 201 718 3 758 Weak project financing profile rating 710 25 598 – 29 656 Defaulted – – – – Of which retail clients: 8 676 943 603 399 7 576 253 751 650 Excellent credit rating – – – – Very good credit rating 2 173 799 3 550 1 895 384 20 152 Good credit rating 5 011 971 244 993 4 453 947 279 634 Ordinary credit rating 1 119 725 234 262 941 740 278 257 Sub-standard credit rating 300 411 120 492 233 716 173 607 Defaulted – – – – With no assigned rating 71 037 102 51 466 – Debt securities 4 646 512 12 124 3 936 019 12 139 Minimum risk 286 623 – 173 391 – Excellent credit rating 603 239 – 344 160 – Very good credit rating 3 519 997 – 3 327 155 – Good credit rating 236 653 12 124 91 313 – Standard credit rating – – – 12 139 Ordinary credit rating – – – – Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Financial assets measured at amortised cost 19 340 499 1 526 036 17 200 691 1 143 068
Annual Report 2025 Consolidated Financial Statements 175 The summary below represents the quality of the portfolio of contingent liabilities and other off- balance sheet items that are non-impaired (Stage 1 and 2) in accordance with the internal rating: 2025 2024 Stage 1 Stage 2 Stage 1 Stage 2 Contingent liabilities and other off-balance sheet items to banks 122 727 – 118 341 2 019 Minimum risk – – – – Excellent credit rating 185 – 149 – Very good credit rating 117 468 – 118 042 2 000 Good credit rating 4 843 – 150 – Standard credit rating – – – – Ordinary credit rating 231 – – 19 Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Contingent liabilities and other off-balance sheet items to customers 4 020 592 643 295 4 166 448 250 662 Of which public sector: 4 547 999 245 904 Minimum risk – – – – Excellent credit rating – – – – Very good credit rating 3 981 859 236 880 Good credit rating – 140 – 24 Standard credit rating – – – – Ordinary credit rating – – 9 – Sub-standard credit rating 38 – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating 528 – – – Of which corporate clients without project financ-ing: 2 709 207 466 532 3 314 983 92 800 Minimum risk 16 613 1 780 18 578 187 Excellent credit rating 146 289 6 589 269 844 692 Very good credit rating 983 041 124 333 1 026 195 17 835 Good credit rating 745 506 128 649 1 040 325 4 281 Standard credit rating 471 666 86 026 613 929 9 843 Ordinary credit rating 311 145 52 644 300 515 10 329 Sub-standard credit rating 34 191 49 175 43 213 41 360 Significantly sub-standard credit rating 556 6 494 979 1 108 Doubtful/high risk of default – 5 918 153 7 158 Defaulted – – – – With no assigned rating 200 4 924 1 252 7
Annual Report 2025 Consolidated Financial Statements 176 Of which corporate clients – project financing 505 595 1 551 260 538 181 Excellent project financing profile rating 263 239 – 96 418 – Good project financing profile rating 241 841 1 551 164 120 – Acceptable project financing profile rating 515 – – 181 Weak project financing profile rating – – – – Defaulted – – – – Of which retail clients: 801 243 174 213 590 682 156 777 Excellent credit rating – – – – Very good credit rating 84 873 – 40 125 5 044 Good credit rating 595 597 150 662 454 562 129 508 Standard credit rating 65 137 10 807 42 610 9 276 Sub-standard credit rating 10 787 4 003 8 465 4 159 Defaulted – – – – With no assigned rating 44 849 8 741 44 920 8 790 Contingent liabilities and other off-balance sheet items 4 143 319 643 295 4 284 789 252 681 The summary below represents the quality of the portfolio of financial assets measured at fair value through other comprehensive income that are non-impaired (Stage 1 and 2) and non- overdue in accordance with the internal rating: 2025 2024 Stage 1 Stage 2 Stage 1 Stage 2 Debt securities 46 241 – 92 181 – Minimum risk – – – – Excellent credit rating 38 760 – 37 766 – Very good credit rating 7 481 – 54 415 – Good credit rating – – – – Standard credit rating – – – – Ordinary credit rating – – – – Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Financial assets measured at fair value through other comprehensive income* 46 241 – 92 181 – * Equity investments are not included The scoring system of the Group’s corporate clients (applied to the entire RBI Group) is based on a client’s economic rating and complies with the rules of the Internal Rating Based Approach (IRB). The rating range has 28 grades from 1A to 10A for corporate clients, and 5 grades for project financing from 6.1 to 6.5.
Annual Report 2025 Consolidated Financial Statements 177 The table below represents details of the rating scale: Institution Rating Scale 10-Grade Rating Scale 28-Grade Rating Scale Description A1 0.5 1A 1B 1C Minimum risk A2 1.0 2A 2B 2C Excellent credit rating A3 1.5 3A 3B 3C Very good credit rating B1 2.0 4A 4B 4C Good credit rating B2 2.5 5A 5B 5C Standard credit rating B3 3.0 6A 6B 6C Ordinary credit rating B4 3.5 7A 7B 7C Sub-standard credit rating B5 4.0 8A 8B 8C Significantly sub-standard credit rating C 4.5 9A 9B 9C Doubtful/high risk of default D 5.0 10A Defaulted The summary below represents the net carrying amount of loans and advances to banks and loans and advances to customers by industry concentration risk: 2025 2024 A. Agriculture, forestry and fisheries 337 794 323 304 B. Mining and quarrying 2 281 3 550 C. Industrial production 893 003 910 175 D. Supply of electricity, gas, steam and air-conditioning 312 806 267 686 E. Water supply 90 372 79 194 F. Construction 636 825 529 064 G. Wholesale and retail trade 925 386 905 883 H. Transport and storage 493 524 436 609 I. Accommodation and catering services 91 598 76 424 J. Information and communication 335 817 287 154 K. Financial and insurance activities 639 561 377 280 L. Real estate activities 1 664 040 1 515 471 M. Professional, scientific and technical activities 664 897 547 485 N. Administrative and support services 266 784 224 187 O. Public administration and defence, compulsory social security 2 647 3 592 P. Education 12 179 13 459 Q. Health and social assistance 152 840 154 078 R. Arts, entertainment and recreation 88 652 92 824 S. Other service activities 31 996 31 641 T. Activities of households, private households with domestic staff 8 809 049 7 879 857 Total 16 452 051 14 658 917
Annual Report 2025 Consolidated Financial Statements 178 The structure of the Group’s credit risk exposure to the Slovak Republic (entities controlled by the Slovak Republic, guarantees issued by the Slovak Republic, and similar exposures) is as follows: 2025 2024 Loans and advances to banks 1 343 895 1 497 620 Loans and advances to customers 330 332 178 308 Debt securities 3 077 365 3 134 598 Total 4 751 592 4 810 526 The following summary presents the change in the amount of impairment allowances for expected credit losses and advances measured at amortised cost as at 31 December 2025: Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Total As at 1 January 2025 48 959 45 110 152 665 4 237 250 971 Net changes due to credit risk change (27 284) 12 261 43 013 4 115 32 105 Increase due to origin or acquisition 33 320 9 926 – – 43 246 Decrease due to derecognition (20 615) (13 949) (13 343) (1 435) (49 342) Write-off – – (28 188) (132) (28 320) Unwinding – – (226) (16) (242) Foreign exchange differences – – 597 12 609 As at 31 December 2025 34 380 53 348 154 518 6 781 249 027 The following summary presents the change in the amount of impairment allowances for expected credit losses and advances measured at amortised cost as at 31 December 2024: Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Total As at 1 January 2024 57 722 55 115 128 168 5 271 246 276 Net changes due to credit risk change (21 000) (6 547) 61 837 (604) 33 686 Increase due to origin or acquisition 28 986 7 128 – – 36 114 Decrease due to derecognition (16 749) (10 586) (18 924) (269) (46 528) Write-off – – (18 288) (92) (18 380) Unwinding – – (127) (69) (196) Foreign exchange differences – – (1) – (1) As at 31 December 2024 48 959 45 110 152 665 4 237 250 971
Annual Report 2025 Consolidated Financial Statements 179 Sensitivity analysis of impairment allowances The retail loan portfolio’s sensitivity to the change of probability of default (PD) was tested by a 10% increase/decrease in the PD scenario. In the event of a 10% increase/decrease in PD, the impact on ECL of the retail loan portfolio would be +/- 2.3%. The sensitivity of the retail loan portfolio to the change in the loss given default (LGD) was tested by a scenario of a 10% increase/decrease in the LGD. In the event of an increase, the impact on the ECL would be +7.4%. In the event of a decrease, the impact on the ECL would be -9.8%. The corporate loan portfolio’s sensitivity (Stage 1 and Stage 2, except for portfolios subject to a management overlay) to the change of probability of default (PD) was tested by a 10% increase/ decrease in the PD scenario. In the event of a 10% increase/decrease in PD, the impact on ECL of the corporate loan portfolio would be +/- 10%. The corporate loan portfolio’s sensitivity (Stage 1 and Stage 2, except for portfolios subject to a management overlay) to the change in the loss given default (LGD) was tested by a 10% increase/decrease in the LGD scenario. In the event of a 10% increase/decrease in LGD, the impact on ECL of the corporate loan portfolio would be +/- 10%. Non-performing exposures (NPE) Non-performing exposures (NPE) are defined in the technical standard governing the reporting of forborne exposures and non-performing exposures, as issued by the EBA (European Banking Authority). Based on changes (implementation of IFRS 9), in line with the EBA standard definition (FINREP ANNEX III REV1/FINREP ANNEX V), cash balances at central banks and other demand deposits and government and corporate bonds purchased to the Banking Book of the Group are part of the share of non-performing exposures, resulting in a decrease of the indicator. The table below represents the summary of non-performing exposures as at 31 December 2025: Gross carrying amount Share of non-performing exposures % coverage of non-performing exposures Loans and advances to banks – – – Loans and advances to customers 275 162 1.68% 58.34% Public sector – – – Corporate clients 72 309 1.07% 54.81% Retail clients 202 854 2.11% 59.61% Debt securities – – – Total 275 162 1.21% 58.34%
Annual Report 2025 Consolidated Financial Statements 180 The table below represents the summary of non-performing exposures as at 31 December 2024: Gross carrying amount Share of non-performing exposures % coverage of non-performing exposures Loans and advances to banks – – – Loans and advances to customers 265 063 1.80% 59.06% Public sector – – – Corporate clients 78 906 1.30% 57.07% Retail clients 186 157 2.15% 59.90% Debt securities 901 0.02% 100.00% Total 265 964 1.30% 59.20% Forborne exposures This section applies exclusively to non-default exposures based on Article 178 CRR. In the business sphere, when credit conditions change for the benefit of the client, the Group differentiates between modified loans and forborne loans based on valid definitions in the technical standard (ITS) governing the reporting of forborne exposures and non-performing exposures, as issued by the EBA (European Banking Authority). A key aspect when deciding whether a loan is forborne is the client’s financial situation in the business sector at the time of forbearance (change in maturity or loan terms). If, on the basis of the client’s creditworthiness (taking into account the internal early warning system), it can be assumed that the client has financial difficulties at the time of forbearance (eg change in loan terms), and if the change is treated as an easing of conditions, such loans are flagged as forborne exposures. If a loan previously classified as a non-performing loan (NPL, defaulted) and subsequently declassified as an NPL (after the reasons for default under Article 178 of the CRR ceased to exist) is modified as above (forbearance), or is in default for more than 30 days, such a loan is considered to be a non-performing exposure (NPE), regardless of whether there is a reason for default under Article 178 of the CRR. Such monitoring is performed over a two-year period after the loan is declassified as an NPL. The decision as to whether a loan is classified as defaulted and/or forborne is not a reason for the creation of a specific impairment allowance. Under IFRS 9, non-defaulted forborne exposures are automatically transferred to Stage 2 and are therefore subject to lifetime expected credit losses. The transfer back to Stage 1 is only possible after all of the exit criteria have been met (including a trial period in the retail segment) and, at the same time, criteria for the classification to Stage 2 are not met (quantitative or qualitative). The Group may provide forbearance, ie modify the terms and conditions of repayment of its loan receivables if the client’s financial situation is poor and the client would not be able to repay its obligations to the Group in real time.
Annual Report 2025 Consolidated Financial Statements 181 The summary below presents an analysis of forborne exposures as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks – – – Loans and advances to customers 113 188 (37 808) 75 380 Public sector – – – Corporate clients 77 231 (21 858) 55 373 Retail clients 35 957 (15 950) 20 007 Total 113 188 (37 808) 75 380 The summary below presents an analysis of forborne exposures as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks – – – Loans and advances to customers 129 438 (37 389) 92 049 Public sector – – – Corporate clients 89 891 (22 571) 67 320 Retail clients 39 547 (14 818) 24 729 Total 129 438 (37 389) 92 049 Defaulted loan portfolio (NPL) There is no definition of defaulted loans in the IFRS methodology. The Group also uses impaired loans as the equivalent for non-performing loans. To determine the client’s default, the Group mainly uses the following indicators, also depending on the client’s segment: permanent delay in the repayment of a material portion of a receivable of more than 90 days, declaration of immediate maturity, bankruptcy or insolvency, a portion of the loan receivables from the client written off, legal restructuring, suspended interest on receivables, sale of the receivables from the client resulting in a loss or an anticipated loss from a deal. With respect to the retail portfolio, the Group applies a limit set at an absolute materiality threshold of EUR 100 and a relative materiality threshold of 1% of the gross carrying amount of all client credit exposures, which must be exceeded by the amount of a receivable. In the corporate portfolio, the Group applies a limit that depends on the default type. In the event of a permanent default of more than 90 days, the limit is set at EUR 500 and simultaneously 1% of the gross carrying value, in restructuring the limit of a change in the net present value is set at 1%, and for other types the receivable is assessed with no limit application.
Annual Report 2025 Consolidated Financial Statements 182 The summary below presents an analysis of the defaulted loan portfolio (balance sheet items) and the impairment off-balance sheet portfolio analysis (guarantees and irrevocable loan commitments) as at 31 December 2025: Defaulted loans (Gross carrying amount) Impairment allowances for defaulted loans Defaulted loans (Net book value) Recoverable value of received collateral for defaulted loans Loans and advances 274 940 160 541 114 399 79 768 Banks – – – – Corporate clients 72 309 39 630 32 679 20 667 Retail clients 202 631 120 911 81 720 59 101 Contingent liabilities and other off-balance sheet items 2 402 518 1 884 491 Corporate clients 2 144 410 1 734 477 Retail clients 258 108 150 14 Total 277 342 161 059 116 283 80 259 The summary below presents an analysis of the defaulted loan portfolio (balance sheet items) and the impairment off-balance sheet portfolio analysis (guarantees and irrevocable loan commitments) as at 31 December 2024: Defaulted loans (Gross carrying amount) Impairment allowances for defaulted loans Defaulted loans (Net book value) Recoverable value of received collateral for defaulted loans Loans and advances 264 381 156 516 107 865 76 145 Banks – – – – Corporate clients 78 453 45 026 33 427 21 819 Retail clients 185 928 111 490 74 438 54 326 Contingent liabilities and other off-balance sheet items 2 249 205 2 044 1 042 Corporate clients 1 944 88 1 856 895 Retail clients 305 117 188 147 Total 266 630 156 721 109 909 77 187
Annual Report 2025 Consolidated Financial Statements 183 Concentration risk by geographic region The structure of assets and liabilities related to entities outside the Slovak Republic: 2025 2024 Assets 2 730 437 1 797 766 Of which Austria 277 359 360 680 Of which Czech Republic 578 258 325 028 Of which Germany 190 904 179 282 Of which Poland 205 663 166 553 Of which Croatia 119 363 118 255 Of which Hungary 84 086 76 538 Of which Lithuania 86 464 66 542 Of which Malta 113 622 63 767 Of which Bulgaria 147 438 51 086 Of which other countries (mainly EU countries) 927 280 390 035 Liabilities 4 282 312 3 547 608 Of which Austria 3 208 926 2 652 929 Of which Ukraine 194 052 200 514 Of which Germany 281 936 185 882 Of which Czech Republic 155 851 130 207 Of which Hungary 63 555 69 076 Of which Luxembourg 33 080 43 031 Of which Cyprus 63 069 36 230 Of which other countries (mainly EU countries) 281 843 229 739 Market risk The Group’s market risks result from open positions in transactions with interest rate, currency, commodity and equity products that are subject to market changes. The Group uses quantitative approaches to assess the level of market risk associated with the Group’s positions and potential losses. The Group also applies a system of limits which take into consideration the Group’s risk management strategy. The system of limits is continuously monitored. As to the structure of trades, the Group primarily faces the following market risks: • Currency risk; • Interest rate risk. Market risks to which the Group faces insignificant exposure (face value does not exceed 0.1% of the Group’s balance): • Equity price risk; • Commodity risk.
Annual Report 2025 Consolidated Financial Statements 184 Currency risk Currency risk represents the potential for loss from unfavourable movements in foreign currency exchange rates. The Group manages currency risk by using a system of limits for open positions. The Group’s foreign exchange (FX) position is monitored via a comprehensive system of limits taking into account the following: • Each currency separately; • Aggregate position; • Specific limits reflecting the current market situation, and specifically if any turbulence occurs; • Option limits – gamma, vega; • Client positions which are closed back-to-back, without an impact on the Bank’s currency risk; • Stop-loss limits. The table below shows the Group’s sensitivity to movements in exchange rates, assuming negative movements in exchange rates by 5% to the detriment of the Group. Change in the present value of assets and liabilities of the Group following the movements in exchange rates of the selected currencies to the detriment of the Group as at 31 December 2025 (in thousands of EUR): Present value of exchange rate Exchange rate in sensitivity scenario Group’s position in the respective currency Economic loss of the Group for a given scenario with an impact on equity CAD 1.6088 1.6892 1 976 (99) CHF 0.9314 0.8848 (1 449) (72) USD 1.1750 1.1163 (998) (50) JPY 184.0900 193.2945 533 (27) ZAR 19.4439 18.4717 (526) (26) Total (464) (274) Change in the present value of assets and liabilities of the Group following the movements in exchange rates of the selected currencies to the detriment of the Group as at 31 December 2024 (in thousands of EUR): Present value of exchange rate Exchange rate in sensitivity scenario Group’s position in the respective currency Economic loss of the Group for a given scenario with an impact on equity CHF 0.9412 0.8941 (2 240) (112) JPY 163.0600 171.2130 1 746 (87) CZK 25.1850 26.4443 1 084 (54) NOK 11.7950 12.3848 1 057 (53) CAD 1.4948 1.5695 629 (31) Total 2 276 (338)
Annual Report 2025 Consolidated Financial Statements 185 Items in foreign currencies The financial statements comprise the following assets and liabilities denominated in foreign currencies: 2025 2024 Assets 233 708 170 393 Of which: USD 61 813 65 088 Of which: CZK 158 181 91 572 Of which: other currencies (PLN, HUF, GBP and other) 13 714 13 733 Liabilities 540 675 494 656 Of which: USD 315 014 301 182 Of which: CZK 111 200 105 338 Of which: other currencies (PLN, HUF, GBP and other) 114 461 88 136 The Group’s net foreign exchange (FX) position of assets, liabilities and equity as at 31 December 2025 and 31 December 2024 was as follows: Net FX position as at 31 December 2025 Net FX position as at 31 December 2024 USD (253 201) (236 094) CZK 46 981 (13 766) Other (GBP, CHF, PLN, HUF and other) (100 747) (74 403) Total net FX balance sheet position (306 967) (324 263) USD 252 221 236 115 CZK (47 386) 14 878 Other (GBP, CHF, PLN, HUF and other) 101 301 75 973 Total net FX off-balance sheet position* 306 136 326 966 Total net FX position (831) 2 703 * Net foreign exchange (FX) off-balance sheet position includes spot transactions and FX derivatives (except for option contracts). Option contracts are reported as “option delta equivalents”. The same approach is used to calculate the capital requirement. Interest rate risk Interest rate risk is the change in the value of financial instruments due to changes in interest rates. Interest rate risk is monitored separately for the Banking Book and the Trading Book. The Group uses the following methods to monitor interest rate risk: • Gap analysis method (interest rate GAP); • Method of market value sensitivity to yield curve shift (Basis Point Value – BPV); • Stop-loss limit to interest rate sensitive instruments.
Annual Report 2025 Consolidated Financial Statements 186 The table below shows the Group’s sensitivity to movements in the interest rate assuming negative movement of the yield curve to the detriment of the Group by 100 basis points. Change in the present value of assets and liabilities of the Group following the change in the interest rate for the selected currencies as at 31 December 2025 (in thousands of EUR): Yield curve shift Group’s loss from yield curve shift EUR +100 BPV (70 779) USD -100 BPV (841) Total (71 620) Change in the present value of assets and liabilities of the Group following the change in the interest rate for the selected currencies as at 31 December 2024 (in thousands of EUR): Yield curve shift Group’s loss from yield curve shift EUR +100 BPV (68 528) USD -100 BPV (1 095) Total (69 623) Market Risk Management regularly submits information on the current levels of credit risk in individual currencies and on the use of the Banking Book credit risk limits to the Assets and Liabilities Committee (ALCO). If the set limits are exceeded, the interest rate positions are closed by using both traditional and derivative financial instruments. The following table presents the carrying amount of non-derivative financial instruments and the face value of derivative financial instruments with a floating interest rate as at 31 December 2025 and 31 December 2024: Non-derivative assets (2025) Non-derivative liabilities (2025) Derivatives (2025) Non-derivative assets (2024) Non-derivative liabilities (2024) Derivatives (2024) EURIBOR 1M 1 272 770 – 13 834 1 206 669 – 489 505 EURIBOR 3M 2 914 175 220 970 9 593 928 2 446 308 226 988 6 915 884 EURIBOR 6M 354 254 101 728 808 300 368 000 102 447 692 900 PRIBOR (1M, 3M, 6M) 32 765 – 11 883 21 808 – 12 543 Other 40 243 17 400 39 489 35 044 15 406 35 037 Total 4 614 207 340 098 10 467 434 4 077 829 344 841 8 145 869
Annual Report 2025 Consolidated Financial Statements 187 The table below provides information on balance sheet amounts, to what extent the Group is exposed to interest rate risk according to the contractual maturity date of financial instruments or, the date of remeasurement for instruments which are remeasured to market interest rates prior to maturity. Those assets and liabilities that do not have a contractual maturity date or are not interest-bearing are grouped in the “Unspecified” category. The interest rate gap of financial assets and liabilities as at 31 December 2025: Up to 3 months included From 3 months to 1 year included From 1 to 5 years included Over 5 years included Unspecified Total Assets Cash and other demand deposits 25 567 – – – 199 216 224 783 Cash balances at central banks 1 343 892 – – – – 1 343 892 Financial assets held for trading – 76 – – 6 848 6 924 Non-trading financial assets mandatorily measured at fair value through profit or loss 3 829 40 139 – – 11 443 55 411 Financial assets measured at fair value through other comprehensive income 439 167 45 609 – 2 320 48 535 Financial assets measured at amortised cost 6 081 726 1 872 288 9 230 182 3 725 597 207 206 21 116 999 Receivables from hedging derivatives – – – – 50 503 50 503 Other assets – – – – 42 129 42 129 Interest rate position for financial assets as at 31 December 2025 7 455 453 1 912 670 9 275 791 3 725 597 519 665 22 889 176 Liabilities Financial liabilities held for trading – – – – 6 448 6 448 Financial liabilities measured at amortised cost* 8 829 000 2 660 194 6 063 625 3 409 278 79 704 21 041 801 Liabilities from hedging derivatives – – – – 141 630 141 630 Provisions – – – – 63 775 63 775 Other liabilities – – – – 92 323 92 323 Interest rate position for financial liabilities as at 31 December 2025 8 829 000 2 660 194 6 063 625 3 409 278 383 880 21 345 977 Net interest rate position as at 31 December 2025 (1 373 547) (747 524) 3 212 166 316 319 135 785 1 543 199 * The Group uses its own model to categorise the non-term deposits according to interest rate sensitivity, whereas these deposits are categorised for up to 10 years.
Annual Report 2025 Consolidated Financial Statements 188 The interest rate gap of financial assets and liabilities as at 31 December 2024: Up to 3 months included From 3 months to 1 year included From 1 to 5 years included Over 5 years included Unspecified Total Assets Cash and other demand deposits 11 680 – – – 241 815 253 495 Cash balances at central banks 1 497 618 – – – – 1 497 618 Financial assets held for trading 9 538 – – 49 13 758 23 345 Non-trading financial assets mandatorily measured at fair value through profit or loss 3 308 18 067 – – 12 045 33 420 Financial assets measured at fair value through other comprehensive income – 10 585 81 572 – 2 300 94 457 Financial assets measured at amortised cost 5 192 310 2 277 273 7 243 294 3 744 691 173 266 18 630 834 Receivables from hedging derivatives – – – – 68 515 68 515 Other assets – – – – 90 220 90 220 Interest rate position for financial assets as at 31 December 2024 6 714 454 2 305 925 7 324 866 3 744 740 601 919 20 691 904 Liabilities Financial liabilities held for trading – – – – 11 070 11 070 Financial liabilities measured at amortised cost* 7 384 329 2 215 637 6 243 300 2 911 191 84 653 18 839 110 Liabilities from hedging derivatives – – – – 198 948 198 948 Provisions – – – – 64 764 64 764 Other liabilities – – – – 76 239 76 239 Interest rate position for financial liabilities as at 31 December 2024 7 384 329 2 215 637 6 243 300 2 911 191 435 674 19 190 131 Net interest rate position as at 31 December 2024 (669 875) 90 288 1 081 566 833 549 166 245 1 501 773 * The Group uses its own model to categorize the non-term deposits according to interest rate sensitivity, whereas these deposits are categorised for up to 10 years.
Annual Report 2025 Consolidated Financial Statements 189 Equity price risk Equity price risk arises from the Group’s exposure to changes in equity investment prices. Equity price risk is measured using individual exposures and by calculating and monitoring the overall equity investment position. Commodity risk Commodity risk is the risk of changes in commodity prices. The sensitivity analysis is used to measure and manage commodity risk. Liquidity risk Liquidity risk is the risk of a potential loss of the Group’s ability to settle its liabilities when they fall due. Liquidity management is the responsibility of the Assets and Liabilities Committee (ALCO), the Treasury department and Capital Markets division. ALCO makes decisions which affect the portfolio structure to enable the Group to meet regulatory and internally-set liquidity ratio limits. The Group is exposed to daily calls on its available cash resources from overnight deposits, current accounts, maturing deposits, loan draw-downs, guarantees, and from calls on derivative transactions. The Group applies a system of limits to cover expected and unexpected liabilities, sets limits on the minimum proportion of maturing funds available to meet such calls and on the minimum level of interbank and other borrowing and credit facilities that should be in place to cover withdrawals at unexpected levels of demand. Deposits from customers as the primary and stable source of funding for the Group are modelled to cover all potential scenarios as regards the stability of such funds. The liquidity balance and structure are monitored on a daily basis. The system of limits includes the monitoring of short-, medium- and long-term sources of funding, which include 3 crisis scenarios: market crisis, currency crisis and a combined scenario. The Group monitors regulatory indicators and indicators and limits set internally and/or by the parent company (RBI).
Annual Report 2025 Consolidated Financial Statements 190 The Group’s liquidity position reflecting the current contractual remaining maturity of assets and liabilities as at 31 December 2025: Up to 12 months Over 12 months Unspecified Total Assets Cash and other demand deposits 224 783 – – 224 783 Cash balances at central banks 1 343 892 – – 1 343 892 Financial assets held for trading 3) 76 – 6 848 6 924 Non-trading financial assets mandatorily measured at fair value through profit or loss 43 968 – 11 443 55 411 Financial assets measured at fair value through other comprehensive income 606 45 609 2 320 48 535 Financial assets measured at amortised cost 4) 3 877 237 16 851 970 387 792 21 116 999 Receivables from hedging derivatives 3) – – 50 503 50 503 Non-current tangible assets and right-of-use assets – – 104 926 104 926 Non-current intangible assets – – 74 450 74 450 Current tax asset – – – – Deferred tax asset – – 54 925 54 925 Other assets – – 42 129 42 129 Total assets 5 490 562 16 897 579 735 336 23 123 477 Liabilities Financial liabilities held for trading 3) – – 6 448 6 448 Financial liabilities measured at amortised cost 1) 6 831 113 14 172 223 38 465 21 041 801 Liabilities from hedging derivatives 3) – – 141 630 141 630 Provisions – – 63 775 63 775 Current tax liability – – 5 782 5 782 Other liabilities – – 92 323 92 323 Total liabilities 6 831 113 14 172 223 348 423 21 351 759 Net balance sheet position (1 340 551) 2 725 356 386 913 1 771 718 Net off-balance sheet position 2) (4 145 455) (38 610) 6 105 986 1 921 921 Cumulative balance sheet and off-balance sheet position (5 486 006) 2 686 746 6 492 899 3 693 639 1) The amounts of current accounts and passbooks are recognised under the estimated maturity model, which calculates the distribution of such behavioural cash flows as part of liquidity. The model is based on the Geometric Brownian Motion (GBM) and is reviewed annually. The main component of the model is the historical time series of observations. During the assessment process, the performed observations are compared to the modelled observations. In the event of a larger deviation, assumptions and/or model parameters should be reviewed. Based on the results of the review, new assumptions and/or new model parameters calculated on the basis of historical observations should be used for the model. 2) The off-balance sheet position includes receivables and payables from spot transactions and financial derivative transactions where the underlying instrument is replaced, from future loans and borrowings, guarantees and letters of credit, and option delta equivalents. 3) Positive/negative fair value of financial derivatives held for trading and receivables/payables from hedging derivatives are classified as not specified in line with the National Bank of Slovakia Report on the Current and Estimated Remaining Maturity of Assets and Liabilities. 4) The ‘Unspecified” amount primarily consists of the net book value of non-performing loans and technical accounts related to credit card transactions (eg POS terminal usage).
Annual Report 2025 Consolidated Financial Statements 191 The Group’s liquidity position reflecting the current contractual remaining maturity of assets and liabilities as at 31 December 2024: Up to 12 months Over 12 months Unspecified Total Assets Cash and other demand deposits 253 495 – – 253 495 Cash balances at central banks 1 497 618 – – 1 497 618 Financial assets held for trading 3) 9 537 51 13 757 23 345 Non-trading financial assets mandatorily measured at fair value through profit or loss 21 375 – 12 045 33 420 Financial assets measured at fair value through other comprehensive income 10 585 81 572 2 300 94 457 Financial assets measured at amortised cost 4) 3 379 388 14 876 041 375 405 18 630 834 Receivables from hedging derivatives 3) – – 68 515 68 515 Non-current tangible assets and right-of-use assets – – 87 420 87 420 Non-current intangible assets – – 68 291 68 291 Current tax asset – – 102 102 Deferred tax asset – – 55 763 55 763 Other assets – – 90 220 90 220 Total assets 5 171 998 14 957 664 773 818 20 903 480 Liabilities Financial liabilities held for trading 3) – – 11 070 11 070 Financial liabilities measured at amortised cost 1) 5 497 633 13 296 559 44 918 18 839 110 Liabilities from hedging derivatives 3) – – 198 948 198 948 Provisions – – 64 764 64 764 Current tax liability – – 14 730 14 730 Other liabilities – – 76 239 76 239 Total liabilities 5 497 633 13 296 559 410 669 19 204 861 Net balance sheet position (325 635) 1 661 105 363 149 1 698 619 Net off-balance sheet position 2) (3 787 843) (130) 4 040 057 252 084 Cumulative balance sheet and off-balance sheet position (4 113 478) 1 660 975 4 403 206 1 950 703 1) The amounts of current accounts and passbooks are recognised under the estimated maturity model which calculates the distribution of such behavioural cash flows as part of liquidity. The model is based on the Geometric Brownian Motion (GBM) and reviewed annually. The main component of the model is the historical time series of observations. During the assessment process, the performed observations are compared to the modelled observations. In the event of a larger deviation, assumptions and/or model parameters should be reviewed. Based on the results of the review, new assumptions and/or new model parameters calculated on the basis of historical observations should be used for the model. 2) The off-balance sheet position includes receivables and liabilities from spot transactions and financial derivative transactions where the underlying instrument is replaced, in particular from future loans and borrowings, guarantees and letters of credit, and option delta equivalents. 3) Positive/negative fair value of financial derivatives held for trading and receivables/payables from hedging derivatives are classified as not specified in line with the National Bank of Slovakia Report on the Current and Estimated Remaining Maturity of Assets and Liabilities. 4) The ‘Unspecified” amount primarily consists of the net book value of non-performing loans and technical accounts related to credit card transactions (eg POS terminal usage).
Annual Report 2025 Consolidated Financial Statements 192 The summary below presents an analysis of the earliest possible contractual maturity of financial assets, in the worst-case scenario, as at 31 December 2025 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial assets: Cash on hand 199 216 199 216 199 216 – – – Cash balances at central banks 1 343 892 1 343 892 1 343 892 – – – Other demand deposits 25 567 25 567 25 567 – – – Loans and advances 16 496 019 18 746 063 2 383 775 2 919 905 6 500 645 6 941 738 Debt securities 4 712 050 5 595 750 532 312 324 376 1 711 774 3 027 288 Derivative financial assets: Positive fair value of financial derivatives held for trading 6 848 837 341 774 943 34 005 20 585 7 808 Positive fair value of financial derivatives held for fair value hedging 50 503 498 390 32 741 73 872 290 303 101 474 The summary below presents an analysis of the earliest possible contractual maturity of financial assets, in the worst-case scenario, as at 31 December 2024 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial assets: Cash on hand 241 815 241 815 241 815 – – – Cash balances at central banks 1 497 618 1 497 618 1 497 618 – – – Other demand deposits 11 680 11 680 11 680 – – – Loans and advances 14 680 292 16 855 433 3 099 390 2 378 777 5 408 850 5 968 416 Debt securities 4 056 392 4 777 801 170 877 441 979 1 250 509 2 914 436 Derivative financial assets: Positive fair value of financial derivatives held for trading 13 757 467 096 416 593 25 993 15 444 9 066 Positive fair value of financial derivatives held for fair value hedging 68 515 326 736 28 923 53 743 180 657 63 413
Annual Report 2025 Consolidated Financial Statements 193 The summary below presents an analysis of the earliest possible contractual maturity of financial liabilities, in the worst-case scenario, as at 31 December 2025 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial liabilities: Deposits 17 626 156 17 718 198 16 450 344 958 728 309 126 – Liabilities from debt securities 3 400 949 3 727 997 490 054 483 919 2 388 255 365 769 Other financial liabilities 54 090 54 090 19 934 7 486 24 852 1 818 Provisions 63 775 63 775 63 775 – – – Other liabilities 92 323 92 323 92 323 – – – Derivative financial liabilities: Negative fair value of financial derivatives held for trading 6 448 836 342 775 373 33 190 20 317 7 462 Negative fair value of financial derivatives held for fair value hedging 141 630 530 435 58 298 84 926 250 173 137 038 The summary below presents an analysis of the contractual maturity of future contingent liabilities and other off-balance sheet items, in the worst possible scenario, as at 31 December 2025 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Contingent liabilities and other off-balance sheet items: Contingent liabilities from guarantees 696 344 696 344 696 344 – – – Contingent liabilities from letters of credit 44 023 44 023 44 023 – – – From irrevocable loan commitments 1 391 069 1 391 069 1 391 069 – – –
Annual Report 2025 Consolidated Financial Statements 194 The summary below presents an analysis of the earliest possible contractual maturity of financial liabilities, in the worst-case scenario, as at 31 December 2024 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial liabilities: Deposits 16 142 785 16 252 946 15 133 767 741 067 377 389 723 Liabilities from debt securities 2 662 250 2 923 721 114 705 1 002 944 1 676 077 129 995 Other financial liabilities 54 418 54 418 19 221 7 789 24 533 2 875 Provisions 64 764 64 764 64 764 – – – Other liabilities 76 239 76 239 76 239 – – – Derivative financial liabilities: Negative fair value of financial derivatives held for trading 11 070 464 043 414 760 25 273 15 281 8 729 Negative fair value of financial derivatives held for fair value hedging 198 948 340 687 44 461 22 508 120 429 153 289 The summary below represents an analysis of contractual maturity of future contingent liabilities and other off-balance sheet items, in the worst possible scenario, as at 31 December 2024 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Contingent liabilities and other off-balance sheet items: Contingent liabilities from guarantees 734 981 734 981 734 981 – – – Contingent liabilities from letters of credit 28 636 28 636 28 636 – – – From irrevocable loan commitments 1 227 187 1 227 187 1 227 187 – – –
Annual Report 2025 Consolidated Financial Statements 195 Operational risk Operational risk is the risk of loss resulting from inadequate or failed internal processes, people and systems, or from external events, including but not limited to legal risk, model risk or information and communication technology (ICT) risk, as well as ESG risks related to the environmental, social and governance risks faced by the organisation. As in the case of other types of risk, operational risk is managed by applying the standard principle including the separation of functions in risk management and controlling. The Group also uses other tools to manage operational risk such as Key Risk Indicators and Self- Assessment and operational risk scenarios, which are designated to identify, analyse and monitor areas with increased operational risk. Other risks Simultaneously, in terms of implementing an internal process of capital adequacy determination, the Group monitors and develops quantification and management methods aimed at other risks. OTHER DISCLOSURES 39. Contingent liabilities and other off-balance sheet items The Group reports the following contingent liabilities and other off-balance sheet items: 2025 2024 Contingent liabilities: 740 367 763 617 From guarantees 316 361 314 726 From other guarantees 379 983 420 255 From letters of credit 44 023 28 636 Commitments: 4 048 651 3 776 104 From irrevocable loan commitments: 1 391 069 1 227 187 Up to 1 year 621 294 583 409 More than 1 year 769 775 643 778 From revocable loan commitments: 2 657 582 2 548 917 Up to 1 year 1 618 924 1 224 134 More than 1 year 1 038 658 1 324 783 Total 4 789 018 4 539 721
Annual Report 2025 Consolidated Financial Statements 196 Off-balance sheet commitments from guarantees represent obligations that the Group will make payments in the event that a customer cannot fulfil its obligations to third parties. A documentary letter of credit is an irrevocable undertaking of the issuing Group acting at the request of a customer (buyer) to make a payment to the beneficiary (seller) or to pay or accept bills of exchange drawn by the beneficiary upon the submission of the stipulated documents, provided all terms and conditions of the letter of credit are met. The documentary letters of credit are collateralised depending on the creditworthiness of the customer and on the same basis as guarantees or loans. The primary purpose of unused credit facilities (loan commitments) is to ensure that funds are available to a customer as required. Commitments to grant loans issued by the Group represent issued loan commitments and the unused part of approved overdraft loans. The risk associated with off-balance sheet financial commitments and contingent liabilities is assessed similarly as for loans to customers, taking into account the financial position and activities of the entity to which the Group issued the guarantee and taking into account the collateral obtained. As at 31 December 2025, the Group created provisions for these risks amounting to EUR 14 717 thousand (as at 31 December 2024: EUR 10 709 thousand), Note “Provisions”. As at 31 December 2025, other contingent liabilities amounted to EUR 2 190 thousand (as at 31 December 2024: EUR 420 thousand). An overview of the quality of contingent liabilities and other off-balance sheet items is stated in Note “Risk report”. Litigations and claims In the ordinary course of business, the Group is subject to legal actions and complaints. Each dispute is subject to special monitoring and regular re-assessment as a part of the Group’s standard procedures. In the event of significant disputes the Group cooperates with external lawyers submitting the changes in dispute to the Board of Directors on a regular basis. In 2025, the Group was not subject to any new significant dispute and some long-term disputes developed in favour of the Group. It is the policy of the Group not to disclose details of ongoing legal actions in cases where such disclosure might be prejudicial. This policy is in line with wording of IAS 37.92. The most serious legal proceedings concern agreed credit facilities and a contract breach allegedly committed by the Group by failing to execute payment transfer orders and renew credit facilities, which ultimately allegedly led to the termination of the customer’s business activities and two related lawsuits for damages and lost profit. In the former case, the first and second instance courts rejected the claim made and the court of appeal dismissed an appeal. However, as at 31 December 2025, both of these lawsuits have been finally and bindingly resolved. In the former proceedings, the claim made was rejected, in the latter, the proceedings were stayed. In the Group’s view, both actions were speculative. As at 31 December 2025, the Group examined the status of legal disputes, taking into account the amount of claims made and IFRS requirements as regards the recognition of provisions and contingent liabilities in the amount of EUR 497 thousand (31 December 2024: EUR 3 421 thousand), which are included in the off-balance sheet accounts.
Annual Report 2025 Consolidated Financial Statements 197 If it is probable that the Group will be required to settle a claim and a reliable estimate of the amount can be made, the Group creates provisions. The total provision for litigation amounts to EUR 11 016 thousand (31 December 2024: EUR 22 285 thousand), Note “Provisions”. The decrease in the provision is mainly due to the dissolution of one major lawsuit in 2025. To determine the amount of provisions, the Group uses professional judgement and relies on advice from legal counsel, taking into account all the circumstances and all available factors, including the application of publicly available information on disputes in the Slovak Republic from the past. For significant accounting estimates, see Note II. 40. Leases as a lessee (IFRS 16) The right-of-use asset (under IFRS 16) is part of the Group’s tangible assets. Its amount and movement, along with the amount and movement of accumulated depreciation of the right-of- use asset, are recognised under non-current tangible assets in “Right-of-use assets”. Depreciation of the right-of-use asset is included in the general administrative expenses under “Depreciation and amortisation of non-current tangible and intangible assets”, where they are separately allocated: “of which the right-of-use assets”. The amount of interest expense on lease liabilities is disclosed in Note “Net interest and dividend income”, separately reported under “Interest expense: lease liability”. The following table provides an overview of lease costs under IFRS 16, which are part of the general administrative expenses under “Other administrative expenses: Other expenses” for which the Group applied an exception in accordance with IFRS 16.22 to 49: 2025 2024 Lease costs: (821) (920) Short-term lease (75) (69) Lease of low-value tangible assets (746) (851) The following table provides an analysis of the maturity of contractual undiscounted cash flows from lease liabilities: 2025 2024 Undiscounted lease liabilities: 38 618 39 663 Less than 1 year 10 889 11 243 1 to 5 years 25 808 25 469 More than 5 years 1 921 2 951
Annual Report 2025 Consolidated Financial Statements 198 41. Related parties Related parties of the Bank comprise: a ) RBI – Raiffeisen Bank International, the parent company; b ) The RBI Group comprises subsidiaries and associates that are members of the parent company’s (Raiffeisen Bank International) Group owned directly or indirectly via its subsidiaries, except for subsidiaries and associates owned by the Bank, which are recognised separately; c ) The statutory bodies and the Supervisory Board are persons who are members of the key management personnel of the Bank or its parent company; d ) Other related parties are close family members of the members of the Bank’s management personnel – the Board of Directors and the Supervisory Board. Other related parties also include other related individuals with a relationship with the Bank. In considering each possible related party relationship, attention is directed to the substance of the relationship and not merely the legal form. In the ordinary course of business, the Group enters into a number of banking transactions with related parties. Bank transactions were carried out under normal conditions and relationships at market prices. Assets, liabilities, commitments, issued and received guarantees as regards related parties as at 31 December 2025: Related parties* RBI RBI Group Statutory bodies and Supervisory Board** Other related parties Total Loans and current accounts to banks and customers 98 872 197 916 900 4 292 301 980 Receivables from derivative financial transactions 55 551 – – – 55 551 Other assets 200 1 304 – – 1 504 Deposits and current accounts from banks and customers 12 266 8 966 2 546 937 24 715 Liabilities from derivative financial transactions 145 686 13 – – 145 699 Subordinated debt 135 905 – – – 135 905 Other liabilities 10 170 2 136 – – 12 306 Guarantees issued 35 952 12 487 – – 48 439 Loan commitments 45 000 8 544 132 49 53 725 * Groups of related parties under the IAS 24 definition ** Including members of RBI Boards of Directors
Annual Report 2025 Consolidated Financial Statements 199 Assets, liabilities, commitments, issued and received guarantees as regards related parties as at 31 December 2024: Related parties* RBI RBI Group Statutory bodies and Supervisory Board** Other related parties Total Loans and current accounts to banks and customers 129 123 51 819 1 099 3 801 185 842 Receivables from derivative financial transactions 79 318 – – – 79 318 Other assets 581 1 206 – – 1 787 Deposits and current accounts from banks and customers 17 590 11 298 1 733 622 31 243 Liabilities from derivative financial transactions 204 640 27 – – 204 667 Subordinated debt 136 126 – – – 136 126 Other liabilities 11 439 346 – – 11 785 Guarantees issued 61 950 17 282 – – 79 232 Loan commitments 37 000 3 532 116 825 41 473 * Groups of related parties under the IAS 24 definition ** Including members of RBI Boards of Directors Revenues and expenses as regards related parties as at 31 December 2025: Related parties* RBI RBI Group Statutory bodies and Supervisory Board Other related parties Total Interest and dividend income 10 870 2 503 16 105 13 494 Fee and commission income 1 455 605 – – 2 060 Unrealised gain/(loss) on derivative financial transactions 39 902 18 – – 39 920 Operating revenues 3 312 96 – – 3 408 Interest expense (44 526) (2) (24) (127) (44 679) Fee and commission expense (1 185) (13 680) – – (14 865) General administrative expense (12 617) (290) (5 668)** – (18 575) Total (2 789) (10 750) (5 676) (22) (19 237) * Groups of related parties under the IAS 24 definition ** Wages and bonuses to the members of the Board of Directors, Supervisory Board and procura-holders
Annual Report 2025 Consolidated Financial Statements 200 Revenues and expenses as regards related parties as at 31 December 2024: Related parties* RBI RBI Group Statutory bodies and Supervisory Board Other related parties Total Interest and dividend income 168 708 3 794 17 80 172 599 Fee and commission income 940 619 – – 1 559 Unrealised gain/(loss) on derivative financial transactions 16 988 37 – – 17 025 Operating revenues 3 249 120 – – 3 369 Interest expense (195 931) (22) (26) (102) (196 081) Fee and commission expense (1 189) (12 358) – – (13 547) General administrative expense (11 721) (163) (5 266)** – (17 150) Total (18 956) (7 973) (5 275) (22) (32 226) * Groups of related parties under the IAS 24 definition ** Wages and bonuses to the members of the Board of Directors, Supervisory Board and procura-holders In 2025 and 2024, the following remuneration was paid to the members of the Parent Company’s statutory body: 2025 2024 Short-term employee benefits 3 974 3 752 Post-employment benefits – – Other long-term benefits – – Termination benefits – – Share-based payment benefits – – Total 3 974 3 752 The members of statutory body own preference shares of Tatra Banka. The terms of the preference shares are described in Note “Equity”. 42. Average number of employees The average number of Group’s employees was as follows: 2025 2024 Group employees 3 566 3 539 Of which: Members of the Board of Directors 7 7 Total 3 566 3 539
Annual Report 2025 Consolidated Financial Statements 201 43. Capital management In connection with the adopted new legislative rules known as Basel IV (by Regulation No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms, which is directly applicable in all member states of the EU with effect from 1 January 2015, and Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudent supervision of credit institutions and investment firms), the Group applies these stricter rules in capital adequacy, liquidity, and equity exposure to ensure smooth compliance with these rules while maintaining the required level of risk appetite, portfolio performance and return on capital. The concepts, methodology, and documentation for the activities in the Basel IV Project are prepared in close co-operation with Raiffeisen Bank International AG while reflecting the local specifics of the Group and the entire bank environment. As at the reporting date, for credit risk, the Group used the standardised approach and the internal rating approach for calculating the regulatory capital requirement to cover credit risk. The general approach of internal ratings is applied by the Group for the bulk of the non-retail portfolio. For the bulk of the retail portfolio, the advanced internal ratings-based approach is applied. The IRB approach is used for central banks, institutions, corporate entities (including project financing, insurance companies, leasing companies and financial institutions) as of 1 January 2009, as of 1 April 2010 for the retail part of the portfolio and as of 1 December 2013 for the SME portfolio. In connection with the approved IRB approach, the Group continuously reassesses the performance of its rating models and subsequently ensures the required performance of the models. On 11 October 2024, the ECB approved a request of Tatra banka, a. s. to change the method of calculating RWA for credit risk from the internal rating method to the standardised method for Sovereigns class exposures. Following the entry into force of Regulation (EU) No 1623/2024 of 31 May 2024 amending Regulation (EU) No 575/2013, the Group has changed the method of calculating RWA for credit risk from the Internal Ratings Based Approach to the standardised approach for equity exposures, effective 1 January 2025. An important aspect of the Group’s capital management is a thorough prediction of capital adequacy developments and its stress testing to eliminate the effects of unforeseen events and for efficient capital planning. Information on the Group’s individual risks and capital are reflected in the management of the Group and its business strategies to achieve an optimum compromise between the mitigation of individual risk types and augmentation of the market share, profit and return on capital. Major changes introduced by the Group with respect to the changing economic development included, for instance, implementing comprehensive stress testing for Pillar 1 risks as well as for other risk types identified by the Group as material or partial optimisation of parameter estimates for the calculation of the own funds requirement for the retail portion of the portfolio. At the same time, the Group actively uses the results of the stress testing in capital planning and capital management. For capital management purposes, the Group defines regulatory capital, capital adequacy, internal capital and economic capital.
Annual Report 2025 Consolidated Financial Statements 202 Regulatory capital, referred to as own funds, consists of Tier 1 equity, additional Tier 1 capital and Tier 2 capital. Regulatory capital is used to cover credit risk from Banking Book activities, counterparty risk related to activities in the Trading Book, market risks (position risk for activities in the Trading Book, foreign exchange risk and commodity risk from all trading activities), settlement risk, CVA risk, OTC derivative and operational risk. Capital adequacy is monitored with regard to Tier 1 regulatory capital expressed as its percentage of the total risk-weighted exposure, and with regard to Tier 1 capital expressed as its percentage of the total risk-weighted exposure and as own funds expressed as a percentage of the total risk-weighted exposure. In 2025, the Group complied with the level of capital adequacy defined for the Group. Internal capital is the Group’s own funds that the Group maintains and places internally to cover its risks. The internal capital components are made up of capital items supplemented by other additional resources available to the Group. The Group’s objective is to maintain the required amount of internal capital. In 2024 and 2025, the Group met this objective. Economic capital represents the necessary capital or relates to the Minimum Capital Requirement to cover unexpected losses from risks internally defined as material and quantified by the Group. Economic capital thus ensures the financial stability of the Group at the level of reliability corresponding to the Group’s credibility. The use of economic capital knowledge is important to the Group, eg for active portfolio management, valuation, controlling etc. An additional own resources requirement, the so-called “Pillar 2 requirement” (P2R), is designed to cover risks that are not covered or are not sufficiently covered by the first pillar own funds requirement. Its value for the Group was determined by bank supervision based on the SREP assessment from 1 January 2020 at 1.5%.
Annual Report 2025 Consolidated Financial Statements 203 The below table provides the outline of the Group’s regulatory capital structure and the capital adequacy ratios: 2025 2024 Original own funds (TIER 1) 1 460 097 1 356 854 Paid-up share capital 64 326 64 326 (-) Treasury shares (96) (111) Share premium 298 866 298 810 (-) Share premium – treasury shares (1 862) (2 106) Funds from profit and other capital reserves 15 344 15 676 Other specific items of original own funds 1 084 493 982 462 Other temporary adjustments to Tier 1 capital (974) (2 203) Additional own funds (TIER 1) (AT1 capital) 100 000 100 000 (-) Items deductible from the original own funds (53 281) (49 744) (-) Intangible assets (40 406) (36 869) (-) Goodwill (12 875) (12 875) Additional own funds (TIER 2) 113 928 148 749 Subordinated debts 104 022 131 008 IRB excess of provisions over expected losses eligible 9 906 17 741 (-) Items deductible from the original and additional own funds (7 190) (7 359) (-) From the original own funds (7 190) (7 359) Total own funds 1 613 554 1 548 500 Adequacy of own funds (%) 19.42 19.11 Own funds 1 613 554 1 548 500 Risk-weighted assets (RWA) 8 310 574 8 104 100 RWA from receivables recorded in the Banking Book 7 122 650 7 086 811 RWA from positions recorded in the Trading Book 15 043 14 808 RWA from operating risk – standardised approach 1 172 881 1 002 481 44. Post-balance sheet events There were no significant events between the balance sheet date and the date of authorisation of these financial statements that would require an adjustment or additional disclosure.
Annual Report 2025 Consolidated Financial Statements 204 45. Approval of the separate financial statements The annual consolidated financial statements for the immediately-preceding reporting period (as at 31 December 2024) were signed and authorised for issue on 19 February 2025 The financial statements were signed and authorised for issue on 20 February 2026 by the following bodies/persons: a) Statutory body Michal Liday Chairman of the Board of Directors and Chief Executive Officer Oliver Pichler Member of the Board of Directors b) Person responsible for the bookkeeping and the preparation of the financial statements Ľubica Jurkovičová Accounting, Reporting and Tax Director
Annual Report 2025 Separate Financial Statements – Appendix No. 2 for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union and Independent Auditor’s Report
Annual Report 2025 Separate Financial Statements Contents Independent Auditor’s Report .......................................................................................................................................................... 208 Separate Statement of Profit and Loss and Other Comprehensive Income ....................................... 212 Separate Statement of Financial Position ............................................................................................................................. 214 Separate Statement of Changes in Equity.............................................................................................................................. 215 Separate Statement of Cash Flows................................................................................................................................................ 217 I. GENERAL INFORMATION ............................................................................................................................................... 219 II. PRINCIPAL ACCOUNTING POLICIES .................................................................................................................. 226 III. SEGMENT REPORTING ................................................................................................................................................ 258 IV. OTHER NOTES ....................................................................................................................................................................................262 1. Net interest income and dividend income ........................................................................................................262 2. Net fee and commission income .............................................................................................................................. 263 3. Net profit/(loss) on financial instruments remeasured through profit or loss ........................................................................................................................... 263 4. Other operating profit/(loss) ......................................................................................................................................... 264 5. General administrative expenses ............................................................................................................................. 264 6. Contribution to the Resolution Fund and the Deposit Guarantee Fund ................................................................................................................................................. 265 7. Net modification profit/(loss) ........................................................................................................................................ 265 8. (Creation)/release of provisions ................................................................................................................................. 265 9. Impairment allowances for financial assets and provisions for commitments and guarantees provided.............................................................. 266 10. Impairment allowances for non-financial assets.......................................................................................... 267 11. Special levy on business in regulated industries ......................................................................................... 267 12. Income tax ..................................................................................................................................................................................... 267 13. Basic and diluted earnings per share ................................................................................................................... 269 14. Cash, cash balances at central banks and other demand deposits ........................................... 269 15. Financial assets held for trading ................................................................................................................................270 16. Non-trading financial assets mandatorily measured at fair value through profit or loss .............................................................................................................................................270 17. Financial assets measured at fair value through other comprehensive income ......................................................................................................................................270 18. Financial assets measured at amortised cost ................................................................................................ 272 19. Receivables from hedging derivatives ...................................................................................................................281 20. Investments in subsidiaries and associates ......................................................................................................281 21. Non-current tangible and intangible assets and right-of-use assets ........................................ 282 22. Deferred tax asset.................................................................................................................................................................. 284 23. Other assets................................................................................................................................................................................ 285 24. Financial liabilities held for trading ......................................................................................................................... 285 25. Financial liabilities measured at amortised cost ......................................................................................... 286 26. Liabilities from hedging derivatives ........................................................................................................................ 288
Annual Report 2025 Separate Financial Statements 27. Provisions...................................................................................................................................................................................... 288 28. Current tax liability................................................................................................................................................................. 289 29. Other liabilities .......................................................................................................................................................................... 290 30. Equity ................................................................................................................................................................................................ 290 31. Valuable items received for custody and management........................................................................ 292 32. Sale and repurchase agreements ............................................................................................................................ 292 33. Assets pledged as collateral ......................................................................................................................................... 293 34. Offsetting financial assets and liabilities............................................................................................................ 294 35. Fair value hedges related to hedging transactions................................................................................... 295 36. Derivative financial instruments ................................................................................................................................ 298 37. Fair value of financial instruments........................................................................................................................... 299 38. Risk report .................................................................................................................................................................................... 305 39. Contingent liabilities and other off-balance sheet items ..................................................................... 334 40. Leases as a lessee (IFRS 16) .......................................................................................................................................... 336 41. Related parties ..........................................................................................................................................................................337 42. Average number of employees .................................................................................................................................. 339 43. Capital management ........................................................................................................................................................... 340 44. Post-balance sheet events............................................................................................................................................. 342 45. Approval of the separate financial statements ............................................................................................. 343
Annual Report 2025 Separate Financial Statements 208 Independent Auditor’s Report
Annual Report 2025 Separate Financial Statements 209
Annual Report 2025 Separate Financial Statements 210
Annual Report 2025 Separate Financial Statements 211
Annual Report 2025 Separate Financial Statements 212 Separate Statement of Profit and Loss and Other Comprehensive Income for the Year Ended as at 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Note 2025 2024 Interest income calculated using the effective interest rate 734 532 780 803 Other interest income 1 388 1 059 Interest expense (218 545) (324 400) Net interest income ( 1 ) 517 375 457 462 Dividend income 30 20 Net interest income and dividend income ( 1 ) 517 405 457 482 Fee and commission income 245 465 233 503 Fee and commission expense (94 740) (76 965) Net fee and commission income ( 2) 150 725 156 538 Net profit/(loss) on financial instruments remeasured through profit or loss ( 3 ) 42 366 42 995 Other operating profit/(loss) ( 4 ) 4 722 3 346 General administrative expenses ( 5 ) (318 668) (290 061) Contribution to the Resolution Fund and the Deposit Guaran-tee Fund ( 6 ) (1 463) (1 407) Net modification profit/(loss) ( 7 ) (13 017) (368) (Creation)/release of provisions ( 8 ) 10 044 972 Impairment allowances for financial assets and provisions for commitments and guarantees provided ( 9 ) (31 281) (22 720) Impairment allowances for non-financial assets ( 10 ) (863) (1 679) Profit before special levy on business in regulated industries and before income tax 359 970 345 098 Special levy on business in regulated industries ( 11 ) (49 793) (78 268) Profit before income tax 310 177 266 830 Income tax ( 12 ) (70 107) (50 501) Profit after tax 240 070 216 329
Annual Report 2025 Separate Financial Statements 213 Other comprehensive income after income tax: Note 2024 2023 Items that can be reclassified to profit or loss Debt instruments measured at fair value through other com-prehensive income 1 595 1 502 Income tax related to items that can be reclassified to profit or loss (382) (234) Items that can be reclassified to profit or loss 1 213 1 268 Items that will not be reclassified to profit or loss Equity instruments measured at fair value through other com-prehensive income 20 4 Income tax related to items that will not be reclassified to profit or loss (5) (2) Items that will not be reclassified to profit or loss 15 2 Other comprehensive income after income tax 1 228 1 270 Comprehensive income after tax 241 298 217 599 Basic and diluted earnings per ordinary share (face value EUR 800) in EUR (13) 3 005 2 711 Basic and diluted earnings per ordinary share (face value EUR 4 000) in EUR (13) 15 025 13 555 Basic and diluted earnings per preference share (face value EUR 4) in EUR (13) 15,0 13,6
Annual Report 2025 Separate Financial Statements 214 Separate Statement of Financial Position for the Year Ended as at 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Note 2025 2024 Assets Cash and other demand deposits (14) 213 190 251 904 Cash balances at central banks (14) 1 343 892 1 497 618 Financial assets held for trading (15) 6 924 23 345 Non-trading financial assets mandatorily measured at fair val-ue through profit or loss (16) 11 443 12 045 Financial assets measured at fair value through other compre-hensive income (17) 48 535 94 457 Financial assets measured at amortised cost (18) 20 886 416 18 418 851 Receivables from hedging derivatives (19) 50 503 68 515 Investments in subsidiaries and associates (20) 58 942 58 942 Non-current tangible assets and right-of-use assets (21) 90 663 86 681 Non-current intangible assets (21) 59 406 53 156 Deferred tax asset (22) 51 046 51 723 Other assets (23) 25 731 31 738 Total assets 22 846 691 20 648 975 Equity and liabilities Financial liabilities held for trading (24) 6 448 11 070 Financial liabilities measured at amortised cost (25) 20 900 652 18 692 698 Liabilities from hedging derivatives (26) 141 630 198 948 Provisions (27) 60 156 61 017 Current tax liability (28) 4 282 12 207 Other liabilities (29) 82 212 68 987 Total liabilities 21 195 380 19 044 927 Equity (excluding current year profit) (30) 1 411 241 1 387 719 Profit after tax 240 070 216 329 Total equity 1 651 311 1 604 048 Total equity and liabilities 22 846 691 20 648 975
Annual Report 2025 Separate Financial Statements 215 Separate Statement of Changes in Equity for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Share capital Share capital – treasury shares Share premium Share premium – treasury shares Reserve and other funds Fair value reserve for financial instruments at fair value through other comprehensive income Retained earnings AT1 capital* Profit after tax Total Equity as at 1 January 2025 64 326 (111) 298 810 (2 106) 14 446 (2 203) 914 557 100 000 216 329 1 604 048 Total profit after tax Profit after tax – – – – – – – – 240 070 240 070 Other comprehensive income Debt instruments measured at fair value through other comprehensive income – – – – – 1 213 – – – 1 213 Equity instruments measured at fair value through other comprehensive income – – – – – 15 – – – 15 Other comprehensive income net of in-come tax – – – – – 1 228 – – – 1 228 Total profit after tax – – – – – 1 228 – – 240 070 241 298 Transactions with owners recognised directly in equity Contributions and distributions Distribution of profit, of which: – – – – – – 21 979 – (216 329) (194 350) transfer to retained earnings – – – – – – 206 094 – (206 094) – dividend paid – ordinary shares – – – – – – (162 724) – – (162 724) dividend paid – preference shares – – – – – – (21 391) – – (21 391) AT1 revenue payment** – – – – – – – – (10 235) (10 235) Sale of treasury shares – 242 – 4 629 – – – – – 4 871 Profit from the sale of ordinary and preference shares – – 56 – – – – – – 56 Repurchase of preference shares – (227) – (4 385) – – – – – (4 612) Total transactions with owners – 15 56 244 – – 21 979 – (216 329) (194 035) Equity as at 31 December 2025 64 326 (96) 298 866 (1 862) 14 446 (975) 936 536 100 000 240 070 1 651 311 * For more information on AT1 capital, see Note “Equity” ** Payment of proceeds from AT1 Investment Certificate (Distribution of the Bank’s profit for 2024 and payment of dividends).
Annual Report 2025 Separate Financial Statements 216 Separate Statement of Changes in Equity for the Year Ended 31 December 2024 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Share capital Share capital – treasury shares Share premium Share premium – treasury shares Reserve and other funds Fair value reserve for financial instruments at fair value through other comprehensive income Retained earnings AT1 capital* Profit after tax Total Equity as at 1 January 2024 64 326 (64) 298 654 (1 135) 14 446 (3 473) 843 153 100 000 237 287 1 553 194 Total profit after tax Profit after tax – – – – – – – – 216 329 216 329 Other comprehensive income Debt instruments measured at fair value through other comprehensive income – – – – – 1 268 – – – 1 268 Equity instruments measured at fair value through other comprehensive income – – – – – 2 – – – 2 Other comprehensive income net of in-come tax – – – – – 1 270 – – – 1 270 Total profit after tax – – – – – 1 270 – – 216 329 217 599 Transactions with owners recognised directly in equity Contributions and distributions Distribution of profit, of which: – – – – – – 71 404 – (237 287) (165 883) transfer to retained earnings – – – – – – 226 435 – (226 435) – dividend paid – ordinary shares – – – – – – (137 012) – – (137 012) dividend paid – preference shares – – – – – – (18 019) – – (18 019) AT1 revenue payment – – – – – – – – (10 852) (10 852) Sale of treasury shares – 247 – 4 551 – – – – – 4 798 Profit from the sale of ordinary and preference shares – – 156 – – – – – – 156 Repurchase of preference shares – (294) – (5 522) – – – – – (5 816) Total transactions with owners – (47) 156 (971) – – 71 404 – (237 287) (166 745) Equity as at 31 December 2024 64 326 (111) 298 810 (2 106) 14 446 (2 203) 914 557 100 000 216 329 1 604 048 * For more information on AT1 capital, see Note “Equity”.
Annual Report 2025 Separate Financial Statements 217 Separate Statement of Cash Flows for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) Note 2025 2024 Cash flows from operating activities Profit before tax 359 970 345 098 Adjustments for non-cash transactions: (485 307) (409 026) Interest expense (1) 218 545 324 400 Interest income (1) (735 920) (781 862) Dividend income (1) (30) (20) Impairment allowances, provisions for losses and other provi-sions, net (8-10) (2 898) 5 375 (Profit)/loss from the sale and other disposal of non-current assets (4) 611 1 580 Unrealised (profit)/loss from financial derivatives and securities held for trading (3) (87) 10 178 Unrealised (profit)/loss from non-trading financial assets manda- torily measured at fair value through profit or loss (3) (2 269) (3 067) Net profit/(loss) from financial instruments held for trading – fair value remeasurement – for fair value hedging (3) 9 (399) Net (profit)/loss from the sale of securities measured at fair val-ue through other comprehensive income (4) 2 – Net (profit)/loss from the sale of securities at amortised cost (4) 380 (7) Depreciation and amortisation (5) 39 518 36 173 (Profit)/loss from foreign exchange and other transactions with cash and cash equivalents (3) (3 168) (1 377) Cash flows from operating activities before changes in working capital, interest received and paid, and income tax paid (125 337) (63 928) (Increase)/decrease in operating assets: Obligatory reserve with the National Bank of Slovakia (14) 138 098 2 389 739 Loans and advances to banks and customers (18) (1 765 272) (289 858) Financial assets held for trading (15) 15 981 (4 109) Non-trading financial assets mandatorily measured at fair value through profit or loss (16) 3 016 6 653 Other assets (23) 5 802 (11 249) Increase/(decrease) in operating liabilities: Deposits from customers and current bank accounts (25) 1 568 369 (41 687) Financial liabilities held for trading (24) (4 622) (11 822) Other liabilities (29) 24 381 26 271 Cash (used in)/earned from operating activities before interest paid and received and income tax paid (139 584) 2 000 010 Interest paid (1) (231 711) (346 894) Interest received (except for debt securities at amortised cost) (1) 633 352 768 219 Income tax paid (12) (127 535) (140 901) Cash flows from operating activities, net 134 522 2 280 434
Annual Report 2025 Separate Financial Statements 218 Cash flows from investment activities Purchase of debt securities at amortised cost (18) (2 247 855) (917 860) Increase in cash flows from debt securities at amortised cost (18) 1 494 477 244 581 Purchase of debt securities measured at fair value through other comprehensive income (17) – – Increase in cash flows from debt securities measured at fair val-ue through other comprehensive income (17) 47 905 12 000 Interest received from debt securities at amortised cost (1) 111 231 71 718 Proceeds from the sale or disposal of non-current tangible and intangible assets (21) 318 318 Purchase of non-current tangible and intangible assets (21) (51 336) (39 335) Dividends received (1) 30 20 Cash flows from investment activities, net (645 230) (628 558) Note 2025 2024 Cash flows from financing activities (Repurchase) of preference shares (30) (4 613) (5 818) Sale of preference shares (30) 4 927 4 955 Loans received (25) – 150 980 Loans paid (25) (69 520) (2 237 000) Subordinated debt (25) (220) (185) Received debt security liabilities (25) 1 152 278 896 448 Repayment of debt security liabilities (25) (405 000) (278 000) Repayment of lease liabilities (25) (11 687) (13 998) Dividends paid (30) (194 349) (165 883) Cash flows from financing activities, net 471 816 (1 648 501) Effects of exchange rate changes on cash and cash equivalents and other effects (14) 178 234 Change in cash and cash equivalents (38 714) 3 611 Cash and cash equivalents, beginning of the year* (14) 251 904 248 293 Cash and cash equivalents, end of the reporting period* (14) 213 190 251 904 * Cash and cash equivalents include bank overdrafts payable on demand (nostro accounts)
Annual Report 2025 Separate Financial Statements 219 Notes to the Separate Financial Statements for the Year Ended 31 December 2025 Prepared in Accordance with International Financial Reporting Standards as Adopted by the European Union (in thousands of EUR) I. GENERAL INFORMATION Scope of activities Tatra banka, a.s., Bratislava (the “Bank”) is a joint stock company with its registered office at Hodžovo námestie 3, Bratislava, Slovak Republic. The Bank was established on 17 September 1990 in the Slovak Republic and incorporated with the Business Register on 1 November 1990. The Bank has a general banking licence issued by the National Bank of Slovakia (the “NBS”). The identification number of the Bank is 00 686 930; the tax identification number is 202 040 8522. The Bank is a universal bank offering a wide range of banking and financial services. Its core activities include receipt of deposits, provision of loans, domestic and cross-border money transfers, provision of investment services and investment activities. The valid list of all of the Bank’s activities is stated in the Business Register. The Bank’s shareholders as a percentage of voting rights: 2025 2024 Raiffeisen CEE Region Holding GmbH, Vienna 89.11% 89.11% Other 10.89% 10.89% Total 100.00% 100.00% The Bank’s shareholders as a percentage of subscribed share capital: 2025 2024 Raiffeisen CEE Region Holding GmbH, Vienna 78.78% 78.78% Other 21.22% 21.22% Total 100.00% 100.00% The Bank’s shareholders as absolute shares of subscribed share capital: 2025 2024 Raiffeisen CEE Region Holding GmbH, Vienna 50 678 50 678 Other 13 648 13 648 Total 64 326 64 326
Annual Report 2025 Separate Financial Statements 220 The Bank performs its activities in the Slovak Republic through its 75 branches, corporate centres and corporate centre sub-agencies and 54 branches of the Organisational Unit of Raiffeisen Bank. The Bank’s ordinary shares are publicly traded on the Bratislava Stock Exchange.
Annual Report 2025 Separate Financial Statements 221 The members of the statutory and supervisory bodies of the Bank as at 31 December 2025: Supervisory Board Chairman: Andrii STEPANENKO Members: Peter GOLHA Tomáš BOREC Iveta MEDVEĎOVÁ Iveta UHRINOVÁ Hannes MÖSENBACHER Andreas GSCHWENTER Marie Valerie BRUNNER Sabine ABFALTER Board of Directors Chairman: Michal LIDAY Members: Zuzana KOŠTIALOVÁ Peter MATÚŠ Natália MAJOR Bernhard HENHAPPEL Oliver PICHLER Martin KUBÍK Changes in the Bank’s Supervisory Board in 2025: Sabine Abfalter – start of office as Member of the Supervisory Board as at 24 June 2025. Changes in the Bank’s Board of Directors in 2025: There were no changes to the structure of the Bank’s Board of Directors during 2025. Business name of the ultimate parent company: Raiffeisen Bank International AG, Vienna, Austria Business name of the ultimate parent company preparing the consolidated financial statements: Raiffeisen Bank International AG, Vienna, Austria Business name of the immediate parent company: Raiffeisen CEE Region Holding GmbH, Vienna The Raiffeisen Bank International AG Group (the “RBI Group”) represents the parent company, Raiffeisen Bank International, and its subsidiaries and associates owned directly or indirectly through its subsidiaries.
Annual Report 2025 Separate Financial Statements 222 Raiffeisen Bank International AG prepares consolidated financial statements. The consolidated financial statements of the RBI Group are deposited with the register court, Handelsgericht Wien, at Marxergasse 1a, 1030 Vienna, Austria. The shares of Raiffeisen Bank International AG are listed on the Vienna Stock Exchange. Business names of the Bank’s subsidiary entities as at 31 December 2025 Seat Type of ownership interest % of ownership Tatra Asset Management, správ. spol., a. s. Bratislava direct 100% Doplnková dôchodková spoločnosť Tatra banky, a. s. Bratislava direct 100% Tatra-Leasing, s.r.o. Bratislava direct 100% Rent PO, s.r.o. Bratislava indirect 100% Tatra Leasing Broker, s.r.o. Bratislava indirect 100% Tatra Asset Management SICAV a.s. Prague indirect 100% The percentage of voting rights in each company is the same as the percentage of an ownership share. Business names of the Bank’s subsidiary entities as at 31 December 2024 Seat Type of ownership interest % of ownership Tatra Asset Management, správ. spol., a. s. Bratislava direct 100% Doplnková dôchodková spoločnosť Tatra banky, a. s. Bratislava direct 100% Tatra-Leasing, s.r.o. Bratislava direct 100% Eurolease RE Leasing, s.r.o. v likvidácii Bratislava indirect 100% Rent PO, s.r.o. Bratislava indirect 100% Tatra Leasing Broker, s.r.o. Bratislava indirect 100% Changes in the Bank’s group Eurolease RE Leasing, s. r. o. v likvidácii was dissolved as at the decisive date of 22 March 2025. Tatra Asset Management SICAV a.s. was incorporated as at the decisive date of 5 November 2025 and its sole shareholder is the subsidiary of the Bank, Tatra Asset Management, správ. spol., a. s.
Annual Report 2025 Separate Financial Statements 223 Distribution of the Bank’s profit for 2024 and payment of dividends Dividends – ordinary shares 163 083 Dividends – preference shares 21 391 Payment of proceeds from AT1 Investment Certificate* 10 235 Contribution to retained earnings of previous years 21 620 Total 216 329 * Proceeds from AT1 Investment Certificate will be paid in accordance with the issue conditions of the instrument. A dividend per ordinary share with a face value of EUR 800 amounted to EUR 2 294. A dividend per ordinary share with a face value of EUR 4 000 amounted to EUR 11 470. A dividend per preference share with a face value of EUR 4 amounted to EUR 11.48. The separate and consolidated financial statements for 2024, the Annual Report for 2024, the distribution of profit, retained earnings and the determination of royalties to the members of the Supervisory Board for 2024 were approved by the Bank’s General Meeting held on 31 March 2025. Dividends for which no entitlement arose as at the date of the General Meeting totalling EUR 360 thousand were recognised in retained earnings of previous years. Regulatory requirements The Bank is subject to the regulatory requirements of the National Bank of Slovakia, which include limits and other restrictions pertaining to minimum capital adequacy requirements, provisioning to cover credit risk, liquidity, interest rates and foreign exchange position of the Bank. Impact of the current geopolitical situation The geopolitical environment remains fragile: although the risk of a tariff/market war is subdued for now, transatlantic tensions and a possible escalation in the Middle East (including the risk of a US strike on Iran) could bring shocks to energy markets and increased volatility. The EU’s shift towards strategic autonomy increases costs for companies (changes to supply chains, new regulatory requirements) and the risk of regulatory fragmentation. For Slovakia, there is also a risk of weaker involvement in the next phase of integration around the “coalition of the willing”, with a potential impact on access to European instruments for arms production financing. The armed conflict in Ukraine is entering its fourth year and, despite intensive diplomatic efforts for a ceasefire, the end of the conflict remains uncertain. The ongoing war continues to shape Europe’s macroeconomic environment, notably through higher volatility in energy prices and a weakened willingness of businesses to pursue long-term investment projects. At the same time, we are seeing a significant redirection of capital to the defence industry across EU Member States. This trend is reinforced by new financial mechanisms, including the SAFE programme at the EU level, as well as large-scale national initiatives, for example in Germany. For the German economy, which has been struggling with stagnation for a long time, increased defence investment activity may represent a significant pro-growth stimulus with a positive spillover for the wider economy of the European Union.
Annual Report 2025 Separate Financial Statements 224 Given the minimum amount of exposure to entities from Russia, Belarus and Ukraine (gross carrying amount of exposures to entities from Russia, Belarus and Ukraine as at 31 December 2025 was EUR 127 thousand; as at 31 December 2024: EUR 501 thousand), the Bank does not expect a materially negative impact on its economic results. The Bank continuously monitors all geopolitical risks through a set of indicators and scenarios, regularly reports them to management and, if necessary, adjusts risk appetite, limits and stress tests. ESG – information on sustainability The Bank considers ESG (Environmental, Social, Governance) principles to be important with respect to the long-term positive effects of responsible financing. Therefore, the Bank takes into consideration the impacts of its business on the economy, environment and society. It takes into account environmental and social impacts related to products and services. It is up to banks to decide whether they support sustainable or unsustainable projects. There are challenges and risks on the road to sustainability. The Bank sees an important role in helping its clients achieve their sustainable goals, either by financing their sustainable investments, or by providing relevant and timely information required to set their ESG strategy. Sustainable assets are crucial for the Bank also with respect to its carbon footprint, as the overall carbon footprint of financial institutions also comprises indirect emissions, primarily emissions from investments, including loans. To help its clients reduce their carbon footprint and contribute to their transformation to sustainable business, the Bank must be able to assess transactions and projects based on clear ESG criteria. RBI, the parent company, proposed and implemented a harmonised definition of sustainability for loan products as binding rules for the Bank’s parent company group. These rules are defined for retail and corporate clients. They set uniform attributes and conditions for environmental and social financing. This ESG strategy includes sectoral policies related to sectors with the greatest environmental or social impact. Their aim is to help clients from these sectors to transform their operations towards sustainability and thus contribute to optimisation of the Bank’s financed emissions. Such policies are in place for coal, oil and gas extraction and trading, steel production and trading, and the real estate and construction sectors. With respect to social impacts, the sectoral policies have been implemented for tobacco and tobacco product production and trading, and financing of gambling. Restrictions on the financing of sensitive areas from the perspective of group values, such as the financing of nuclear power, are also an important part of the Bank’s business policy. The implementation of individual sector policies will continue also for other sectors, in line with the Group’s decarbonisation objectives. The Bank has implemented an accounting policy for ESG-linked financial instruments in accordance with the opinions published by IFRS working groups. ESG (Environment, Social, Governance) stands for sustainability and social responsibility. With all ESG-linked instruments, it is also necessary to examine whether they meet the SPPI test and, based on the result, to include the instrument in the relevant portfolio. The SPPI test is met if: • The conditions change the cash flow only minimally (“de minimis” condition); or • The contractual terms are set in such a way that the instrument meets the definition of a basic loan agreement and the following applies:
Annual Report 2025 Separate Financial Statements 225 • Contractual cash flows before and after the event/change (reset point) represent repayments of a principal and interest, and therefore meet the SPPI test. • The contingent event is specific to the borrower and specified in the contract. • The contractual terms do not represent an investment or exposure to a separate asset or cash flows that are not exclusively interest and principal payments, and therefore do not meet the SPPI test. If the contingent event is not specific to the borrower or does not meet the de minimis condition, the financial asset does not need to meet the SPPI test. The Bank provides ESG loans which meet the terms of the basic lending arrangement as stated above, meet the SPPI test and are measured at amortised cost.
Annual Report 2025 Separate Financial Statements 226 II. PRINCIPAL ACCOUNTING POLICIES The principal accounting policies adopted in the preparation of these financial statements are set out below: a) Statement of compliance The separate financial statements of the Bank (the “financial statements”) for 2025 and comparatives for 2024 have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as adopted by the European Union (“EU”) in Commission Regulation (EC) No 1126/2008, as amended, including valid interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”). Amended IFRS Accounting Standard effective for the current year In the current year, the Bank has applied amendments to IAS 21 “Lack of Exchangeability” issued by the International Accounting Standards Board (IASB) and adopted by the EU that are mandatorily effective for reporting periods beginning on or after 1 January 2025. The adoption of these amendments has not had any material impact on the disclosures or the amounts reported in these financial statements. New and revised IFRS accounting standards adopted by the EU but not yet effective As at the date of authorisation of these financial statements, the Bank has not applied the following amendments to IFRS accounting standards that have been issued by the IASB and adopted by the EU but are not yet effective: Accounting standard Title Effective date Amendments to IFRS 9 and IFRS 7 Amendments to the Classification and Measurement of Financial Instruments 1 January 2026 Amendments to IFRS 9 and IFRS 7 Contracts Referencing Nature-dependent Electricity 1 January 2026 Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7 Annual Improvements to IFRS Accounting Standards – Volume 11 1 January 2026 New and revised IFRS accounting standards in issue but not adopted by the EU At present, IFRS accounting standards as adopted by the EU do not significantly differ from IFRS Accounting Standards issued by the International Accounting Standards Board (IASB), except for the following new accounting standards and amendments to existing accounting standards, which were not adopted by the EU as at the date of authorisation of these financial statements:
Annual Report 2025 Separate Financial Statements 227 Accounting standard Title EU adoption status IFRS 18 Presentation and Disclosures in Financial Statements (IASB effective date: 1 January 2027) Not yet adopted by the EU IFRS 19 with further amendments Subsidiaries without Public Accountability: Disclosures (IASB effective date: 1 January 2027) Not yet adopted by the EU Amendments to IAS 21 Translation to a Hyperinflationary Presen-tation Currency (IASB effective date: 1 January 2027) Not yet adopted by the EU IFRS 14 Regulatory Deferral Accounts (IASB effective date: 1 January 2016) The European Commis-sion has decided not to launch the endorsement process for this interim standard and to wait for the final standard Amendments to IFRS 10 and IAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture and further amendments (effective date deferred by the IASB indefinitely but earlier application permitted) Endorsement process postponed indefinitely until the research pro-ject on the equity meth-od is concluded The Bank does not expect that the adoption of the standards listed above will have a material impact on the financial statements of the Bank in future periods. Hedge accounting for a portfolio of financial assets and liabilities whose principles have not been adopted by the EU remains unregulated. According to the Bank’s estimates, the application of hedge accounting to a portfolio of financial assets or liabilities pursuant to IAS 39 “Financial Instruments: Recognition and Measurement” would not significantly impact the financial statements if applied as at the balance sheet date. BRIEF DESCRIPTIONS OF NEW AND REVISED STANDARDS • IFRS 18 Presentation and Disclosures in Financial Statements issued by the IASB on 9 April 2024 will replace IAS 1 Presentation of Financial Statements. The standard introduces three sets of new requirements to improve companies’ reporting of financial performance and provide investors with a better basis for analysing and comparing companies. The main changes in the new standard compared to IAS 1 include: (a) The introduction of categories (operating, investing, financing, income tax and discontinued operations) and defined subtotals in the statement of profit or loss; (b) The introduction of requirements to improve aggregation and disaggregation; (c) The introduction of disclosures on Management-defined Performance Measures (MPMs) in the notes to the financial statements. • IFRS 19 Subsidiaries without Public Accountability: Disclosures issued by the IASB on 9 May 2024 and amended by the IASB on 21 August 2025. The standard permits a subsidiary to provide reduced disclosures when applying IFRS Accounting Standards in its financial statements. IFRS 19 is optional for subsidiaries that are eligible and sets out the disclosure requirements for subsidiaries that elect to apply it. • Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability issued by the IASB on 15 August 2023. The amendments provide guidance on specifying when a currency is exchangeable and how to determine the exchange rate when it is not.
Annual Report 2025 Separate Financial Statements 228 • Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Translation to a Hyperinflationary Presentation Currency issued by the IASB on 13 November 2025. The amendments clarify how companies should translate financial statements from a non- hyperinflationary currency into a hyperinflationary one. • Amendments to IFRS 9 and IFRS 7: Amendments to the Classification and Measurement of Financial Instruments issued by the IASB on 30 May 2024. The amendments clarify the classification of financial assets with environmental, social and corporate governance (ESG) and similar features. The amendments also clarify the date on which a financial asset or financial liability is derecognised and introduce additional disclosure requirements for investments in equity instruments designated at fair value through other comprehensive income and financial instruments with contingent features. • Amendments to IFRS 9 and IFRS 7: Contracts Referencing Nature-dependent Electricity issued by the IASB on 18 December 2024. The own-use requirements in IFRS 9 have been amended to include the factors an entity is required to consider when applying IFRS 9:2.4 to contracts to buy and take delivery of renewable electricity for which the production source is nature-dependent. The hedge accounting requirements in IFRS 9 have been amended to permit an entity using a contract for nature-dependent renewable electricity with specified characteristics as a hedging instrument to designate a variable volume of forecast electricity transactions as the hedged item if specified criteria are met and to measure the hedged item using the same volume assumptions as those used for the hedging instrument. The amendments to IFRS 7 and IFRS 19 also introduce disclosure requirements about contracts for nature-dependent electricity with specified characteristics. • Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7: Annual Improvements to IFRS Accounting Standards – Volume 11 issued by the IASB on 18 July 2024. These amendments include clarifications, simplifications, corrections and changes in the following areas: (a) hedge accounting by a first-time adopter (IFRS 1); (b) gain or loss on derecognition (IFRS 7); (c) disclosure of a deferred difference between fair value and transaction price (IFRS 7); (d) introduction and credit risk disclosures (IFRS 7); (e) lessee derecognition of lease liabilities (IFRS 9); (f) transaction price (IFRS 9); (g) determination of a ‘de facto agent’ (IFRS 10); (h) cost method (IAS 7). • IFRS 14 Regulatory Deferral Accounts issued by the IASB on 30 January 2014. This standard is designed to allow entities that are first-time adopters of IFRS Accounting Standards and currently recognise regulatory deferral accounts in accordance with their previous GAAP to continue to do so upon transition to IFRS Accounting Standards. • Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture issued by the IASB on 11 September 2014. The amendments address a conflict between the requirements of IAS 28 and IFRS 10 and clarify that in a transaction involving an associate or joint venture the extent of gain or loss recognition depends on whether the assets sold or contributed constitute a business.
Annual Report 2025 Separate Financial Statements 229 Purpose of preparation The purpose of preparing these separate financial statements in the Slovak Republic is to comply with Act on Accounting No. 431/2002 Coll., as amended. The Bank prepares its separate and consolidated financial statements and annual report under special regulation – Regulation (EC) No 1606/2002 of the European Parliament and of the Council on the Application of International Accounting Standards (IFRS). Separate and consolidated financial statements prepared in compliance with IFRS as at 31 December 2025, dated 20 February 2026 will be available in the Financial Statements Register in accordance with Act No. 431/2002 Coll. on Accounting, as amended. The financial statements are intended for general use and information; they are not intended for the purposes of any specific user or consideration of any specific transactions. Accordingly, the user should not rely exclusively on these financial statements when making decisions. Basis of preparing the financial statements The financial statements were prepared under the assumption that the Bank would continue as a going concern and on the accrual basis of accounting whereby the effects of transactions and other events are recognised when they occur. Transactions and other events are reported in profit or loss in the period to which they relate. The reporting currency used in the financial statements is the euro (“EUR”) with accuracy to EUR thousands, unless otherwise indicated. Significant accounting estimates and uncertainty The presentation of financial statements in conformity with IFRS requires the preparation of estimates and assumptions that affect the recognised amounts of assets and liabilities and disclosure of contingent assets and liabilities as at the date of the financial statements and their recognised amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates and future changes in the economic conditions, business strategies, regulatory requirements, accounting rules, or other factors could subsequently result in a change in estimates which could have a material impact on the reported financial position and results of operations. The effect of a change in accounting estimates shall be recognised by including it in profit or loss in the period of the change, if the change affects that period only, or the period of the change and future periods, if the change affects both. Significant areas of judgement include the following: • The creation of impairment allowances for expected credit losses and identified future contingent liabilities involves many uncertainties concerning the outcomes of the risks mentioned above and requires the Bank’s management to make many subjective assessments when estimating the amount of losses. Measurement of impairment allowances for expected credit losses for financial assets measured at amortised cost and at fair value through other comprehensive income, loan commitments and financial guarantees is an area which requires application of complex models and significant judgements regarding such future economic conditions and credit behaviour. Considering the current economic conditions, the result of estimates may differ from the impairment allowances for financial assets recognised as at 31 December 2025. The item is reported in Note “Impairment allowances for financial assets and provisions for commitments and guarantees provided”.
Annual Report 2025 Separate Financial Statements 230 • Rules and regulations on income tax and a special levy on business in regulated industries have recently experienced significant changes; there is a limited historical precedent and/ or interpretation judgement with respect to the extensive and complex issues affecting the banking sector. The item is recognised in Notes “Income tax” and “Special levy on business in regulated industries”. Since many areas of the Slovak tax law have not been sufficiently validated yet in practice, there is uncertainty as to how they will be applied by the tax authorities. The extent of this uncertainty cannot be quantified and disappears only when legal precedents or official interpretations of the competent authorities become available. • Deferred tax assets are recognised only to the extent that it is probable that future taxable profits will be available against which tax losses, tax credits, or deductible temporary differences can be utilised. The assessment of this probability requires significant professional judgement and involves taking into account historical profitability, tax capacity, and approved business plans. An overview of deferred tax assets is reported in Note “Income tax”. • Impairment allowances for investments in subsidiaries and associates represent the best estimate of a loss, taking into account objective factors affecting the future cash flows in subsidiaries and associates. The item is recognised in Note “Impairment allowances for investments in subsidiaries, joint ventures and associates”. • Provisions for litigation take into account a significant degree of judgment in the expected future development of the respective litigation based on the facts available at the time of their creation. However, the actual outcome of the respective litigation may ultimately differ significantly from the expected state as a result of the development of the litigation itself. The item “(Creation)/release of provisions for litigation” is recognised in Note “(Creation)/ release of provisions”. b) Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into euro and recognised in the financial statements at the exchange rate declared by the European Central Bank (ECB) valid as at the reporting date. Revenues and expenses denominated in foreign currencies are recognised in euro in the underlying accounting system of the Bank and are recognised in the financial statements at the actual exchange rate of the European Central Bank valid as at the date of the transaction. The Bank has an insignificant open currency position in RUB. To remeasure this position, it uses the midpoint rate from the quotes on Bloomberg at the time of fixing the Bank’s exchange rate list due to the fact that the European Central Bank does not publish this rate. Exchange rate gains/(losses) from foreign exchange transactions, including unrealised gains and losses from financial assets revaluations to fair value, are included in the statement of comprehensive income item “Net profit/(loss) on financial instruments remeasured through profit or loss”. Exchange rate gains/(losses) from equity financial instruments measured at fair value through other comprehensive income are recognised in “Other comprehensive income”. The unrealised gain or loss from fixed term transactions is recognised only in EUR where fair value is calculated by the standard mathematical formula based on the anticipated forward exchange rate, which takes into account the European Central Bank spot rate and interest rates effective as at the reporting date and is recognised in the statement of financial position item “Receivables from hedging derivatives” for a receivable, or in “Liabilities from hedging
Annual Report 2025 Separate Financial Statements 231 derivatives” for a liability, and in the statement of comprehensive income item “Net profit/(loss) on financial instruments remeasured through profit or loss”. Off-balance sheet transactions denominated in foreign currency are translated into euro in the Bank’s off-balance sheet using the ECB exchange rate valid as at the reporting date. c) Cash, cash balances at central banks and other demand deposits Cash, cash balances at central banks and other demand deposits consist of cash and balances on current accounts in the National Bank of Slovakia, including the compulsory minimum reserves in the National Bank of Slovakia. Other demand deposits (cash equivalents) include current deposits due to banks payable on demand. The compulsory minimum reserve in the National Bank of Slovakia is a required deposit with restricted drawing to be held by all commercial banks licensed in the Slovak Republic. The interest rate is determined by the European Central Bank on a regular basis after the end of each period determined by the European Central Bank. The amount of the reserve depends on the amount of deposits received by the Bank. The Bank’s ability to draw the reserve is limited in accordance with the applicable legislation. Therefore, it is not included in “Cash and cash equivalents” for the purposes of the cash flow statement preparation (see the “Separate Statement of Cash Flows”). d) Financial instruments A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. On initial recognition financial assets and financial liabilities are measured at fair value including costs attributable to the acquisition or issue of a financial instrument. An exception from this rule is the measurement of financial instruments measured at fair value through profit or loss where related costs are not included in the cost. The acquisition price is the best estimate of the fair value of a financial instrument upon acquisition. However, if the acquisition price differs from the fair value and: • The fair value of the financial instrument is derived from a quoted price in an active market, or the financial instrument is measured at fair value and a profit or loss incurred on the first day is recognised; • In all other cases, the financial instrument is measured at fair value, and the difference between the fair value and the transaction price is retained and only recognised through profit or loss if it results from a change in a factor, such as the time that market participants take into consideration when determining the price of a financial instrument. The Bank has applied an approach to the classification and measurement of financial assets that takes into account the business model in which the assets are managed as well as the characteristics of their cash flows.
Annual Report 2025 Separate Financial Statements 232 The Bank classifies financial instruments into four categories of financial assets and two categories of financial liabilities: 1. Financial assets measured at amortised cost (AC), 2. Financial assets measured at fair value through other comprehensive income (FVOCI), 3. Financial assets mandatorily measured at fair value through profit or loss (FVTPL), 4. Financial assets measured at fair value through profit or loss (FVTPL), 5. Financial liabilities measured at amortised cost (AC), and 6. Financial liabilities measured at fair value through profit or loss (FVTPL). Financial assets are measured at amortised cost if both of the following conditions are met: • The financial asset is held within a business model whose objective is to hold assets in order to collect contractual cash flows, and • The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the outstanding principal amount. Occasional or insignificant sales, pre-maturity sales or sales which do not constitute a change in the business model are not contrary to the intention to hold the financial assets to maturity to collect contractual cash flows. A debt financial asset acquired under a business model whose objective is both collecting the contractual cash flows and selling financial assets, and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding is measured at fair value through other comprehensive income (FVOCI). On initial recognition of an equity instrument that is not held for trading, the Bank may irrevocably elect to present subsequent changes in fair value in other comprehensive income. This decision is made on an investment–by–investment basis for each investment and takes into account strategic interests. Profits and losses from revaluation are not recognised in profit or loss. After derecognition of the investment, the final profit or loss is recognised in retained earnings. All other financial assets, i.e. financial assets that do not meet the criteria for classification as subsequently measured at either amortised cost or FVOCI, are classified as subsequently measured at fair value, with changes in fair value recognised through the statement of comprehensive income. In addition to the above accounting principles, the Bank has the option at initial recognition to irrevocably designate a financial asset as FVTPL if doing so eliminates or significantly reduces a measurement or recognition inconsistency, i.e. an accounting mismatch that would otherwise arise from measuring assets or liabilities, or recognising the gains and losses on them, on different bases. Based on the business model and cash flow circumstances, a financial asset is classified into one of these categories upon initial recognition. Financial assets held for trading and those that are managed and whose performance is measured based on fair value will be measured at FVTPL.
Annual Report 2025 Separate Financial Statements 233 Analysis of contractual cash flow characteristics Once the Bank determines that the business model of a specific portfolio is to hold the financial assets to collect the contractual cash flows (or by both collecting contractual cash flows and selling financial assets), it must assess whether the contractual terms of the financial asset give rise on specific dates to cash flows that are solely the payments of principal and interest on the principal amount outstanding. For this purpose, interest is defined as a consideration for the time value of money, the credit risk associated with the principal during a particular period of time and for other basic lending risks and costs, as well as a profit margin. This assessment will be carried out on an instrument-by-instrument basis on initial recognition of the financial asset. When assessing whether the contractual cash flows are solely the payments of principal and interest, the Bank will consider the contractual terms of the instrument. This will include assessing whether the financial asset contains a contractual term that could change the timing or amount of contractual cash flows such that it would not meet this condition. The Bank will consider: • Prepayment, extension terms; • Leverage features; • If a claim is limited to specified assets or cash flows; • Contractually-linked instruments; and • Interest rate. Modification of time value of money and the benchmark test The time value of money is the element of interest that provides consideration for the passage of time. It does not take into account other risks (credit, liquidity, etc.) or costs (administrative, etc.) associated with holding a financial asset. In some cases, the time value of money element may be modified (imperfect). This is the case, for example, if a financial asset’s interest rate is periodically reset but the frequency of that reset does not match the tenor of the interest rate. In this case, the entity must assess the modification to determine whether the contractual cash flows still represent solely the payments of principal and interest, i.e. the modification term does not significantly alter the cash flows from a “perfect” benchmark instrument. 1. Financial assets measured at amortised cost (AC) The main components of the portfolio of financial assets measured at amortised cost are: • Loans and advances in ”hold-to-collect” business model; and • Debt securities in ”hold-to-collect” business model. Loans and advances Loans and advances are financial assets with fixed or determinable payments that are not quoted in an active market. Loans and advances are measured at amortised cost using the effective interest method, less impairment allowances. The effective interest rate is described in detail in “Recognition of income and expenses: Interest, fees and commissions of an interest-rate nature” section.
Annual Report 2025 Separate Financial Statements 234 The loan is recognised by the Bank in the statement of financial position when providing funds to the debtor. During this exercise, the Bank creates potential liabilities that are associated with credit risk. The Bank recognises potential off-balance sheet liabilities and creates provisions for such liabilities that represent the level of risk of issued guarantees, letters of credit and undrawn credit limits as at the reporting date. Debt securities Financial assets held in this portfolio are managed to realise cash flows by collecting contractual payments over the lifetime of the instrument. When determining whether cash flows will be realised by collecting the financial assets’ contractual cash flows, the Bank considered the frequency, value and timing of sales in prior periods, the reasons for such sales, and expectations regarding future sales. The business model was not only determined based on sales, as information about past sales and expectations regarding future sales was also taken into consideration so as to provide sufficient evidence that the Bank manages financial assets with the objective of realising cash flows in accordance with the defined “hold-to-collect” business model. The portfolio primarily includes securities issued by the government and other highly- rated securities. Debt securities at amortised cost are measured using the effective interest rate less impairment. Interest income, discounts and premiums on debt securities at amortised cost are recognised in the statement of comprehensive income under “Interest income calculated using the effective interest rate”. 2. Financial assets measured at fair value through other comprehensive income (FVOCI) The Bank has two portfolios of financial assets measured at fair value through other comprehensive income. These portfolios are: • Equity instruments not held for trading; and • Debt securities meeting the SPPI test in the “hold to collect and sell” business model. Equity instruments On initial recognition, the Bank used an irrevocable option and included shares and ownership interests meeting the definition of equity instruments in line with IFRS in the portfolio of financial assets measured at fair value through other comprehensive income. These are primarily shares in privately-owned companies for which there is no active market, or in companies where participation is mandatory (S.W.I.F.T. s. c., D. Trust Certifikačná Autorita, a. s., Slovak Banking Credit Bureau, s.r.o., Monilogi s.r.o). Dividends on financial assets at fair value through other comprehensive income are recognised in the statement of comprehensive income under “Net interest income and dividend income”. Fair value gains or losses on equity securities measured at FVOCI are never reclassified to profit or loss. They are not subject to impairment and as a result, no impairment is recognised in profit or loss. Cumulative gains and losses recognised in other comprehensive income are transferred to retained earnings on disposal of an investment.
Annual Report 2025 Separate Financial Statements 235 Debt securities Debt securities included in the portfolio of financial assets measured at fair value through other comprehensive income are initially measured at fair value net of transaction costs. Unrealised gains and losses arising from changes in fair value are recognised in “Revaluation reserve from financial instruments measured at fair value through other comprehensive income” within the Bank’s equity until the moment of disposal or impairment of the given debt security. In the event of the disposal of a debt security, the cumulative gains and losses recognised in “Revaluation reserve from financial instruments measured at fair value through other comprehensive income” are reclassified to the statement of comprehensive income in Note “Other operating profit/(loss)” under “Net profit/(loss) from derecognition of financial assets and liabilities not measured at fair value through profit or loss”. Impairment of financial assets measured at amortised cost and financial assets measured at fair value through other comprehensive income, credit receivables and financial guarantees The calculation of expected credit losses (ECL) requires the use of accounting estimates which may differ from the actual results. The calculation also takes into account the Group’s accounting policies. The Bank assesses the ECLs associated with its debt instruments – assets measured at amortised cost and at fair value through other comprehensive income (FVOCI) and with the exposure arising from loan commitments, lease receivables and financial guarantee contracts. The Bank recognises an impairment allowance for such losses as at each reporting date. Measurement of expected credit losses The measurement of ECLs reflects a probability-weighted amount of loss that is determined by evaluating a range of possible outcomes, the time value of money and reasonable and supportable information that is available without undue cost or effort as at the reporting date about past events, current conditions and forecasts of future economic conditions. The measurement of the impairment allowance for ECL for financial assets measured at amortised cost and at fair value through other comprehensive income is the area that requires the use of models and assumptions about future economic conditions and credit behaviour. Significant judgements are: • Determining criteria for significant increase in credit risk; • Choosing appropriate models and their assumptions; • Establishing the number and relative weightings of forward-looking scenarios; • Establishing groups of similar financial assets. The estimation of credit exposure for risk management purposes requires the use of models. The assessment of credit risk of a portfolio of assets entails the following estimations: • Probability of default (PD); • Exposure at default (EAD); and • Loss given default (LGD).
Annual Report 2025 Separate Financial Statements 236 IFRS 9 prescribes a three-stage model for impairment of financial assets based on the changes in credit quality since the initial recognition. This model requires that a financial instrument which is not impaired on initial recognition is classified as Stage 1 and has its credit risk continuously monitored. If a significant increase in credit risk since initial recognition is identified, the financial instrument is moved to Stage 2, but is not deemed to be impaired. If the financial instrument is impaired, the financial instrument is then moved to Stage 3. Financial instruments in Stage 1 have their ECL measured at an amount equal to the partial ECLs in the next 12 months. Instruments in Stages 2 and 3 have their ECLs measured over their full lifetime. When measuring ECLs it is necessary to consider forward-looking information. Purchased or originated impaired financial assets are financial assets that are impaired on initial recognition. Such loans are initially recognised at fair value and their ECL is measured as a cumulative change over the full lifetime of a loan (Stage 3). When determining the fair value of an impaired financial asset, the Bank takes into account all expected losses, including estimated losses based on information about the customer/issuer gained from the market, macroeconomic indicators and scenarios estimating future developments. A financial instrument is considered impaired if one or more of the events representing a default of the customer have occurred. If the fair value of the impaired asset was recognised at a lower amount than the cash flows from the impaired asset, the Bank recognises a profit. ECLs are recognised in the statement of comprehensive income under “Impairment allowances for financial assets and provisions for commitments and guarantees provided”. If the reason for the recognition of an impairment allowance/provision no longer applies, or the amount of the impairment allowance/provision is unreasonable, surplus impairment allowances/provisions will be released through the same line of the statement of comprehensive income. Significant increase in credit risk A financial instrument has experienced a significant increase in credit risk if one or more of the following quantitative and qualitative criteria have been met: Quantitative criterion The quantitative criterion is the primary indicator of a significant increase in credit risk for all material portfolios (corporate portfolios – sovereign, bank, corporate, project finance; retail portfolios – mortgages and home equity loans, non-purpose consumer loans, credit cards for private individuals, and private individual overdrafts). Based on the lifetime PD models, the Bank compares the lifetime PD curve at the measurement date with the PD curve at the initial recognition date. Determining whether a significant increase in credit risk (SICR) has occurred is assessed for each portfolio separately based on a comparison of statistical breakdowns of both curves for the worsening portion of the portfolio. Qualitative criteria The Bank uses qualitative criteria as a secondary indicator of a significant increase in credit risk for all material portfolios. The transfer to Stage 2 takes place when the criteria below are met. For corporate portfolios, most of the qualitative criteria (as set out in IFRS 9 B.5.5.17) are reflected in the internal assessment of client credit quality. As this information is reflected in the internal
Annual Report 2025 Separate Financial Statements 237 rating, the quantitative method for determining the stage of the loan receivable is sufficient to accurately assess a significant increase in credit risk. Among the indicators listed in IFRS 9, there are also some that are not currently a direct part of RBI rating models. Therefore, these qualitative factors are taken into account as a complement to the quantitative assessment of increased credit risk in cases where there are only qualitative factors or quantitative factors that are not statistically processed. The transfer to Stage 2 takes place when the criteria below are met. For sovereign, bank, corporate and project finance portfolios, if the borrower meets one or more of the following criteria: • External market indicators: Significant changes in external market indicators of credit risk for a particular financial instrument or similar financial instruments with the same expected life. Changes in market indicators of credit risk include, but are not limited to the credit spread, the credit default swap prices for the borrower, the length of time or the extent to which the fair value of a financial asset has been less than its amortised cost, and other market information related to the borrower (such as changes in the price of a borrower’s debt and equity instruments); • Changes in contract terms: Expected changes in the contractual terms including an expected breach of contract that may lead to covenant waivers or amendments, interest payment holidays, interest rate step-ups, requiring additional collateral or guarantees, or other changes to the contractual framework of the instrument; • Changes to management approach; • Expert judgement. For retail portfolios, if the borrower meets one or more of the following criteria: • Forbearance • Overdue by more than 30 days • Default on another product • Expert judgement (holistic indicator) The assessment of a significant increase in credit risk incorporates forward-looking information and is performed at a deal level for corporate portfolios generally on a quarterly basis and for retail portfolios on a monthly basis. The Bank uses the low credit risk exemption selectively, eg for debt securities due to their low credit risk. Definition of default and impaired assets The Bank defines a financial instrument as in default when the borrower is in serious financial difficulty and meets one or more of the following criteria. The Bank uses the following indicators to determine default of the client and the financial asset, depending also on the client segment: permanent default on the repayment of a material portion of a receivable of more than 90 days, declaration of immediate maturity, declaration of bankruptcy, a portion of the loan receivables from the client written off, legal restructuring, suspended interest on receivables, sale of the receivables from the client resulting in a loss or an anticipated loss from a deal. In the retail portfolio, the Bank applies a limit set at an absolute materiality threshold of EUR 100 and a relative materiality threshold of 1% of the carrying amount of all client credit exposures that the receivable must exceed. In the corporate portfolio, the Bank applies a limit that depends on the default type. In the event of a permanent default on the
Annual Report 2025 Separate Financial Statements 238 repayment of a receivable of more than 90 days, the limit is set at EUR 500 and simultaneously 1% of the carrying amount. In the event of restructuring, the limit of a change to the net present value is set at 1%, and for other types the receivables are assessed with no limit application. Explanation of inputs, assumptions and estimation techniques The ECL is determined on a 12-month basis or a lifetime basis depending on the stage of the instrument. Forward-looking economic information is also included in PD and LGD estimates. These inputs vary by product type. The resulting ECLs are the discounted product of the probability of default (PD), loss given default (LGD) and exposure at default (EAD). Probability of default The PD is the likelihood of a borrower defaulting on its financial obligation over the next 12 months or during the remaining lifetime of the obligation. For the corporate portfolio, the PD is estimated by the parent company for each rating model and the respective rating grades. For the retail portfolio, the PD is calculated individually for each product type based on the longest data series available for the relevant product in the Bank’s internal database. Subsequently, a statistical method of the survival analysis is used to estimate how the default will develop from initial recognition over the lifetime of the loan. The relevant early repayment/refinance assumptions are also considered in the calculation. If the lifetime PD model for a portfolio is not available, the 12-month PD extrapolation until the end of the lifetime of the loan is used as a basis. For small-scale portfolios, benchmark 12-month PD values recommended by the Group methodology are used instead of own estimates. Loss given default The LGD represents the Bank’s expectation of the amount of future potential loss from a financial asset (loan) at the time of default. The expected loss for a defaulted corporate portfolio is calculated as the result of the weighted average of estimated probabilities of 2-3 scenarios of the repayment of each loan separately. Such scenarios define the potential development of a client’s situation, their ability to repay the loan and/or the estimated proceeds from the sale of collateral. This expected loss is quantified as an impairment allowance or provision for the respective loan. The expected loss is regularly reassessed on a monthly basis and takes into consideration the developments in a client’s situation, the respective financial asset, the value of collateral and other factors which may have an impact on the Bank’s future loss from the respective financial asset. As regards a retail portfolio, the loss is calculated as the sum of the recovered amounts collected over the collection cycle from the moment of the loan default for the given loan. Under the simplified methodology for portfolios without advanced models, the Bank does not use the loan-level proceeds, but rather proceeds are calculated based on the date on which the default occurred.
Annual Report 2025 Separate Financial Statements 239 Exposure at default The EAD is the estimation model of amounts the Bank expects to be due at the time of default and over the next 12 months or during the remaining lifetime. The 12-month and lifetime EADs are determined based on the expected payment profile, which varies by product type. For amortising products and bullet repayment loans, this is based on the contractual repayments. For revolving products, the exposure at default is predicted by adding a credit conversion factor to the current drawn balance, which allows for the expected drawdown of the remaining limit by the time of default. Discount factor For balance sheet exposure which is not leasing or purchased or originated credit-impaired asset (POCI), the discount rate used in the ECL calculation is the effective interest rate or an approximation thereof. The ECL is the product of Probability of Default (PD), Loss Given Default (LGD) and Exposure at Default (EAD). The calculated values of ECLs are then weighted by a forward-looking scenario. Different models have been used to estimate the Stage 3 provisions of outstanding lending amounts and these can be split into the following categories: • Sovereign, corporate customers, project finance, financial institutions, local and regional governments, insurance companies and collective investment undertakings – Stage 3 provisions are calculated by workout managers who discount expected cash flows by the appropriate effective interest rate. • Retail mortgages – Stage 3 provisions are generated by calculating the statistically derived best estimate of expected loss net of indirect costs. Forward-looking information Both the assessment of a significant increase in credit risk and the calculation of ECLs incorporate forward-looking information. The Bank has performed historical analysis and identified key economic variables impacting credit risk and ECLs for each portfolio. Forecasts of economic variables (base economic scenario) are provided by Raiffeisen Research on a quarterly basis and provide the best estimate view of the economy over the next three years. After three years, to project the economic variables for the full remaining lifetime of each instrument, a mean reversion approach is used. The impact of economic variables on PD and LGD is determined using statistical regression to understand the impact that changes in these variables have had historically on default rates and on the components of loss given default. In addition to the baseline economic scenario, Raiffeisen Research also provides an upside and downside scenario. The scenario weightings are determined by a combination of statistical analysis and expert credit judgement, taking into account the range of possible outcomes that each chosen scenario is representative of. The following fixed weights are used in retail: 25% (upside and downside) and 50% (baseline).
Annual Report 2025 Separate Financial Statements 240 Economic scenarios used as at 31 December 2025 include the following key indicators for the Slovak Republic for the years ended 31 December 2026 to 2028: (%) 2026 2027 2028 Unemployment rates Baseline 5.40 5.37 5.30 Downside 7.35 7.12 7.05 Upside 4.55 4.60 4.53 Interest rates Baseline 2.05 2.07 2.10 Downside 2.78 2.72 2.76 Upside 1.68 1.73 1.76 GDP growth Baseline 1.76 1.61 2.01 Downside 0.00 0.16 0.56 Upside 2.60 2.50 2.90 Real estate price index Baseline 3.32 3.45 3.59 Downside 3.22 3.28 3.35 Upside 3.55 3.86 4.18 Economic scenarios used as at 31 December 2024 include the following key indicators for the Slovak Republic for the years ended 31 December 2025 to 2027: (%) 2025 2026 2027 Unemployment rates Baseline 5.43 5.25 5.21 Downside 7.99 6.67 6.63 Upside 4.31 4.63 4.59 Interest rates Baseline 2.18 1.90 1.90 Downside 3.18 2.46 2.46 Upside 0.96 1.23 1.23 GDP growth Baseline 1.92 2.50 1.91 Downside -0.35 1.24 0.65 Upside 3.37 3.30 2.71 Real estate price index Baseline 2.89 2.99 3.10 Downside 2.78 2.82 2.86 Upside 3.15 3.40 3.67 Non-standard conditions may give rise to a situation where a specific risk factor occurs (or a number of risk factors or a combination thereof) with a potential impact on a certain portion of the Bank’s credit portfolio, eg certain economic industries. If such a risk factor occurs suddenly, over a short period of time, or the factor is of a temporary nature, such a factor may not be (partially or fully) reflected in the credit quality rating of the counterparty. In such a case, the Bank may apply corrections to potentially incomplete information on the portfolio’s credit
Annual Report 2025 Separate Financial Statements 241 quality (forward-looking information principle) in the form of management overlays (adjustment of modelled expected credit losses) in line with the Group’s methodology for reflecting forward- looking information using the method of in-model adjustments of IFRS parameters. This approach supplements macroeconomic scenarios (which focus on overall development at the country level) to take into consideration potential specifics at the lower level, e.g. the specific phase of a credit cycle of individual industries. For non-retail exposures, as at 31 December 2025, the Bank defined the in-model approach at the level of economic sectors, in line with the Group methodology, to capture the impact of specific risk factors on the most sensitive industries. The in-model approach replaced the previous post-model adjustment (PMA) approach, which resulted in the quantification of additional credit impairment of the portfolio (impairment allowance) with subsequent allocation to the level of individual clients in identified industries in the form of the so-called Special Risk Factors add-on (the impact as at 31 December 2024 was approximately EUR 21.2 million). The in-model approach involves adjusting the IFRS parameters that enter the calculation of impairment allowances. The PD parameter is currently being adjusted using defined multipliers (the original PD assigned to the client is multiplied by the appropriate multiplier to account for additionally identified risk). The Bank has defined several risk categories, which are assigned different levels of PD multipliers so that the level of risk is adequately taken into account. Based on the assessment of the identified risk factors, the Bank evaluates the additional level of risk to which individual industries may be exposed. The number of risk factors identified as relevant for individual industries (ie those with a potential negative economic impact) determines the industry’s risk category classification and the subsequent assignment of a specific level of the PD multiplier. The adjusted PD parameter (after being multiplied by the multiplier) is then used for the standard impairment allowance calculation, including the calculation of the assigned stage for credit quality impairment (the adjusted PD directly affects the classification of an exposure to Stage 1 or Stage 2 and determines the ECL measurement approach – measurement over the next 12 months for Stage 1 or lifetime measurement for Stage 2). In addition, the Bank considers ESG-related risks based on the Group’s approach using stress testing where a client’s PD derived from their environmental score (E-score) has additionally worsened. This approach is based on the stress testing of financial performance of corporate clients in defined macroeconomic and climate scenarios. Under the scenario conditions, the performance and additional costs of individual industries are estimated – ie industry production and the amount of operating expenses, which is subsequently allocated to individual clients, and this estimated financial position of a client is entered into the rating model and is used to forecast their PD. The forecasted PD is used to calculate the ECL and the impact represents the need for additional impairment allowances, which are allocated to individual industries (the allocation mechanism takes into account the average E-score of the industry and the defined threshold of the minimum impact on the ECL). As at 31 December 2025, the impact of the currently implemented methods for applying forward- looking information for non-retail exposures on the amount of impairment allowances totals approximately EUR 20.1 million (of which the in-model approach accounts for EUR 19.2 million and ESG stress testing accounts for EUR 0.9 million).
Annual Report 2025 Separate Financial Statements 242 Data in thousands of EUR as at 31 December 2025 Modelled impairment allowances ESG impact In-model impact Total Corporate clients 18 003 821 14 225 33 049 Financial institutions 568 – – 568 Project financing 4 040 5 3 256 7 301 Small and medium-sized enterprises 3 091 73 1 739 4 903 Public sector 1 758 – – 1 758 Total 27 460 899 19 220 47 579 The holistic flag for retail in 2025 corresponds to the previous year. It is associated with increased risk which the Bank anticipates in high-risk industries (based on the RBI Industry Matrix), which may not be immediately and reliably captured by the rating models. As regards the micro businesses segment, clients whose core business is in a high-risk industry were transferred to Stage 2. As regards the individuals segment, unsecured loans of clients whose employer operates in such a high-risk industry were transferred to Stage 2. The impact of the current holistic flags for retail exposures amounts to EUR 6.4 million (additional ECLs) for the micro businesses segment (as at 31 December 2024: EUR 7 million) and to EUR 4.3 million for the individuals segment (as at 31 December 2024: EUR 5.2 million). Sensitivity analysis The assumptions affecting the ECL impairment allowance are as follows: • Corporate portfolios: • Gross domestic product; • Unemployment rate; • Long-term government bond rate; • Inflation rate. • Retail portfolios: • Gross domestic product; • Unemployment rate; • 3-month money market ECB interest rate; • Real estate prices. Write-offs The Bank writes off the loans and advances provided to customers if, on the basis of an in-depth analysis, it proves that there is no real expectation of another recovery or the chance of another recovery is minimal. The usual, but not the only write-off indicators are the following: • The debtor does not carry out any activity, no repayment has been made over the past two years and there is no collateral; or • The debtor is in bankruptcy, all the assets being monetised and the proceeds realised; or • The court has decided (e.g. legal restructuring, debt elimination, etc.) to write off part of the receivable; or • The Bank sells the claim, and others.
Annual Report 2025 Separate Financial Statements 243 In the event of ongoing litigation or other actions that might eventually lead to a recovery, the Bank usually writes off the receivables into the off-balance sheet. Loans are written off on the basis of a valid decision of a court, Board of Directors, or another body of the Bank (i.e. Problem Loan Committee and Executive Committee), in line with an internal directive on waiving their enforcement against booked impairment allowance. If the amount of the written-off receivable is higher than the impairment allowance created, further impairment allowance is created up to the amount of the written-off receivable and subsequently is derecognised from the statement of comprehensive income. The written-off receivables for which the right to recovery have not expired are recorded in the off-balance sheet. As at 31 December 2025, written-off receivables for which the right to recovery have not expired were in the amount of EUR 7 089 thousand (as at 31 December 2024: EUR 7 164 thousand). After the write-off, the Bank does not carry out active enforcement, only with respect to write- offs to the off-balance sheet does it continue to conduct litigation in order to achieve a recovery in the future. If the Bank, after writing off the loans and advances provided to the client, collects additional amounts from the client or obtains control over the collateral that is higher than originally estimated, the yield is recognised in the statement of comprehensive income under “Impairment allowances for financial assets and provisions for commitments and guarantees provided”. Loan collateral In terms of handling collateral, the Bank places great emphasis on valuation and revaluation of individual items of collateral, determining the value of pledged collateral for secured loans, determining collateral acceptability to mitigate credit risk, and collateral enforcement, should the client be in default. The Bank mainly accepts the following types of collateral: • Financial collateral • Guarantees • Real estate • Chattel • Receivables • Life insurance In terms of legal instruments, the Bank uses: • Pledges • Assignments of receivable intended to serve as security • Transfers of title intended to serve as security • Blockages of cash • Contracts for purchase of securities • Agreements on liability replacement The methodology of collateral valuation and the frequency of such revaluation depend on the type of collateral and the minimum requirements pursuant to the effective legislative standards implemented in the Bank’s internal regulations. The method of determining the value of collateral is specific for each type of collateral, and the Bank respects a degree of prudence. The value of pledged collateral is determined on a case-by-case basis for each type of collateral depending on the type of collateral and transaction, and individual risk characteristics. The value
Annual Report 2025 Separate Financial Statements 244 of pledged collateral is obtained by discounting the initial value of collateral obtained in valuation and revaluation. Factors based on which discounting factors are determined relate mainly to the enforceability of collateral if the counterparty defaults (e.g. type, location and condition of real estate), potential default of the security provider (e.g. credit quality and maturity of financial collateral), and other factors (the Bank’s business strategy and orientation). The discounting factors applied are subject to regular revaluation. The claim value of collateral is derived from the value of pledged collateral up to the amount of the current amount receivable. If the value of pledged collateral is lower than the balance of the receivable, the Bank will determine the claim value of collateral up to the amount of the value of pledged collateral. The claim value of collateral contains a number of uncertainties and risks. The amounts that may be recovered in the course of liquidating the collateral for bad debts could differ from the estimated amounts, and the difference could be material. The Bank’s decision on the enforcement of collateral is individual and depends on factors such as the current condition and value of the collateral, the current amount receivable, the promptness of the satisfaction of the receivable, collection-related costs etc. The relevant competent body of the Bank decides which security instrument will be used in specific cases. The Bank mainly uses the following forms of enforcement of collateral: • Voluntary auction • Foreclosure procedure • Realisation of the collateral for the Bank’s receivable in a bankruptcy procedure • Sale of receivables 3. Financial assets mandatorily measured at fair value through profit or loss (FVTPL) When the Bank determines that a specific portfolio business model is to hold financial assets in order to collect contractual cash flows (or both: to collect contractual cash flows and to sell financial assets) and assumes that for the financial assets in question, the contractual cash flows do not constitute purely principal and interest payments, the Bank recognises those financial assets under “Financial assets mandatorily measured at fair value through profit or loss”. Primary as well as subsequent valuation of the listed financial assets is at fair value. 4. Financial assets measured at fair value through profit or loss (FVTPL) Financial assets held for trading The Bank has acquired financial assets held for trading to utilise short-term price fluctuations in order to generate profits. In this category, the Bank recognises securities – debt securities, treasury bills and shares. Debt securities and treasury bills are recognised by the Bank in the statement of financial position line “Financial assets held for trading”. All purchases and sales of trading securities are recognised as at the settlement date.
Annual Report 2025 Separate Financial Statements 245 Financial assets held for trading are initially measured at fair value and subsequently remeasured to their present fair value. The Bank discloses unrealised gains and losses on the fair value remeasurement of such assets and net interest income in the statement of comprehensive income line “Net profit/(loss) on financial instruments remeasured through profit or loss”. Derivative financial instruments In this category, the Bank discloses derivative financial instruments – interest rate swaps, currency swaps, index swaps, currency forwards, interest rate options, currency options, share index options, currency, interest rate and index futures and commodity derivatives. All purchases and sales that require delivery within the time frame established by regulation or market convention (“regular way”) are recognised as spot transactions. Transactions that do not meet the “standard way” settlement criteria are treated as financial derivatives. The Bank records unrealised gains and losses from the revaluation of derivative instruments to their fair values and net interest income in the statement of comprehensive income line “Net profit/(loss) on financial instruments remeasured through profit or loss”. Embedded derivatives An embedded derivative is a component of a hybrid contract which also includes a non- derivative host contract. As a result of such a contract, some of the cash flows of such combined instrument change in the same way as for the derivative itself. If a hybrid contract contains a host contract which is an asset and falls within the scope of IFRS 9, the whole contract is treated as a single instrument from an accounting perspective, with the embedded derivative not separated, i.e. the Bank analyses the cash flows of the whole asset and the business model, from which the asset was acquired. If a hybrid contract contains a host contract which is not within the scope of IFRS 9, embedded derivatives are separated and recognised as separate derivatives unless there is a close relationship between the risks and economic characteristics of the derivative and the risks and economic characteristics of the host contract and if the embedded derivative recognised separately meets the definition of a derivative and if the primary contract is not accounted for at fair value, the changes in which are recognised in the statement of comprehensive income. If an embedded derivative is separated, the host contract is recognised in accordance with other standards. 5. Hedging derivatives Within implementation of IFRS 9, the Bank has decided to continue using the original accounting under IAS 39 in the reporting of hedging derivatives. Hedging derivatives are derivatives designed in the Bank’s strategy to hedge certain risks and which meet all classification criteria for hedging derivatives under international accounting standards.
Annual Report 2025 Separate Financial Statements 246 Preparation of hedge documentation is required for hedge recognition. Formal hedge documentation is prepared at the inception date of the hedge and contains the following: • Risk management objectives and strategy and how hedges fit into the Bank’s risk management; • Type of hedges; • Nature of hedged risks; • Identification of the hedged item; • Identification of the hedging instrument; • Testing hedge effectiveness (description of testing method, retrospectively and prospectively). To ensure that a hedge is effective, the change in the fair values or cash flows of the hedging and hedged instruments must be offsetting with the result being in the range 80% – 125%. Retrospective testing shows whether the hedge was effective from the inception until to the current day. Prospective testing shows whether the effectiveness is expected in the future. The ineffective portion of a hedge is recognised in Note line “Net profit/(loss) on financial instruments remeasured through profit or loss” under “Net profit/(loss) from hedge accounting”. The ineffectiveness of a hedging relationship may arise, for example, due to: • The volatility of a short-term interest rate of the hedging derivative; • Time discrepancy between the hedging derivative and hedged item; • Using different discount curves. The hedge is discontinued by: • Voluntary termination; • Sale, termination, exercise of the hedged instrument; • The hedge ceased to meet the qualifying criteria. Fair value hedges Changes in the fair value of hedging derivatives which are regarded as fair-value hedges are recognised in the statement of comprehensive income together with any changes in the fair value of hedged assets or liabilities to which a hedge risk can be attributed. Hedge accounting is discontinued if the Bank cancels the hedging relationship, the derivative instrument expires or is sold, terminated, or exercised, or when the hedging relationship no longer meets the criteria for fair-value hedge accounting. The positive fair value of a hedging derivative is recognised in the statement of financial position, line “Receivables from hedging derivatives”. The negative fair value of a hedging derivative is recognised in the statement of financial position, line “Liabilities from hedging derivatives”. Any change in the fair value of a hedging derivative and a hedged instrument relating to the hedged risk is recognised in the statement of comprehensive income, line “Net profit/(loss) on financial instruments remeasured through profit or loss”. Interest income and expenses related to the hedging derivative are recognised together with interest expenses related to the hedged instruments in the statement of comprehensive income as “Net interest income and dividend income” depending on the hedged item type.
Annual Report 2025 Separate Financial Statements 247 Cash flow hedges The Bank uses derivative financial instruments – interest rate swaps to hedge the risk of the variability of future cash flows associated with floating rate assets, which could result in unexpected losses in the event of changes in interest rates on the interbank market. The structure of such derivatives is strictly adjusted to the structure of a secured loan, as a result of which the Bank is not exposed to the risk of changes in interest rates and the risk of cash flows. The efficiency of such hedging transactions is regularly monitored. The positive fair value of a hedging derivative is recognised in the statement of financial position, line “Receivables from hedging derivatives”. The negative fair value of a hedging derivative is recognised in the statement of financial position, line “Liabilities from hedging derivatives”. Only a change in the fair value of a hedging derivative is recognised in the statement of other comprehensive income, line “Cash flow hedges”. Interest income and expenses related to the hedging derivative are recognised together with interest income related to the hedged instruments in the statement of comprehensive income as “Net interest income and dividend income”. Macro hedges In macro hedges, the Bank used the so-called carve-out to IAS 39 adopted by the European Union, which enables hedging of the interest rate risk of core deposits. The Bank uses macro hedges for a dynamically changing portfolio of fixed loans and deposits, where it can periodically add hedging and hedging items. In this way, the Bank hedges its interest rate risk, with the hedged items (designated part of the portfolio) being remeasured at fair value associated with movements in the risk-free interest rate (or benchmark rate). The fair value of the hedged portfolio of loans and deposits is recognised in Note “Receivables from hedging derivatives”. The change in the fair value of the hedged portfolio of loans and deposits related to the hedged risk is recognised in the statement of comprehensive income in “Net profit/(loss) on financial instruments remeasured through profit or loss”. The positive fair value of the hedging derivative is presented in the statement of financial position in “Receivables from hedging derivatives”. The negative fair value of the hedging derivative is recognised in the statement of financial position in “Liabilities from hedging derivatives”. The change in the fair value of the hedging derivative and the hedged instrument attributable to the hedged risk is recognised in the statement of comprehensive income in “Net profit/(loss) on financial instruments remeasured through profit or loss”. Interest income and expense from the hedging derivative are presented together with the interest expense and income of the hedged instrument in the statement of comprehensive income in “Net interest income and dividend income” depending on the type of a hedging item. 6. Financial liabilities measured at amortised cost (AC) All liabilities of the Bank, except for financial liabilities held for trading, hedged issued securities and derivative financial liabilities, are measured at amortised cost. Subordinated debt is recognised under Financial liabilities measured at amortised cost. Subordinated debt refers to the Bank’s external funds and, in the event of bankruptcy, composition or Bank’s liquidation, the entitlement to its repayment is subordinated to liabilities to other creditors. Interest expense paid on the received subordinated debt is recognised through the statement of comprehensive income in “Interest expense”.
Annual Report 2025 Separate Financial Statements 248 Subordinated debt is a financial liability initially measured at fair value, net of transaction costs. It is subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The Bank issues debt securities as part of financial liabilities measured at amortised cost. 7. Financial liabilities measured at fair value through profit or loss (FVTPL) The Bank, within financial liabilities recognised at fair value through profit or loss, recognises short-sell debt securities (“short selling”) and the negative fair value of derivatives from the portfolio of financial liabilities held for trading and securities issued by the Bank, which the Bank hedges and are remeasured to fair value due to the hedged risk. e) Derecognition of financial instruments The Bank derecognises a financial asset only when the contractual rights to the cash flows from the asset expire; or it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party. If the Bank neither transfers nor substantially retains all the risks and rewards of ownership and continues to control the transferred asset, the Bank recognises its retained interest in the asset and an associated liability for amounts it may have to pay. If the Bank substantially retains all the risks and rewards of ownership of a transferred financial asset, the Bank continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received. If the financial assets are modified resulting in a significant change in cash flows (see “Modification of financial instruments”), the original asset is derecognised and a new financial asset is recognised. The Bank derecognises financial liabilities only when the Bank’s obligations are discharged or cancelled, or when they expire. If a liability is settled electronically, it may be derecognised before the date of receipt of funds by the counterparty, provided the following conditions are met: • The Bank has no practical ability to withdraw, stop or cancel the payment instruction; • The Bank does not have access to the cash used for the settlement; • The risk associated with the payment system is insignificant. The payment systems used by the Bank meet these conditions. If debt instruments are exchanged between the borrower and the creditor with significantly different terms, the Bank derecognises the original financial liability and recognises a new financial liability. The Bank proceeds similarly if there is a fundamental change in the terms of the existing financial liability or part of it.
Annual Report 2025 Separate Financial Statements 249 f) Modification of financial instruments Modification under IFRS 9 represents a change in the contractual cash flows of the loan/ asset on the basis of a change in the contractual terms. If the modification meets the following qualitative or quantitative criteria (substantial modification), it leads to derecognition of the original loan or other asset and recognition of a new one. The Bank defines qualitative criteria as follows: • Change in loan currency, • Changes that cause the SPPI test to fail, • Change in the type of a financial asset. The Bank defines the quantitative criteria as follows: • Extending maturity by more than 50% and over 2 years (cumulative), or • Change in the amortised cost (NPV before and after change using the original effective interest rate) of more than 10% or less than 10%, but more than EUR 100 000. In the event that a modification does not result in the obligation to derecognise the loan/asset, the Bank is required to recognise gains or losses on modifications. Gain or loss is equal to the difference between NPV from the new (modified) cash flow and current book value recorded in Note “Net modification profit/(loss)”. Mortgage assistance In 2025, an amendment to Act No. 90/2016 Coll. on Housing Loans was adopted, which introduces new rules for the provision of mortgage assistance. From the effective date of the amendment, mortgage assistance will be provided by banks that voluntarily join the scheme. The assistance will be provided to clients meeting the criteria defined by the Act on Housing in the period from 1 December 2025 to 30 November 2027 by a direct payment amounting to 75% of the monthly instalment increase, up to a maximum of EUR 150 per month. The original contractual terms and conditions of mortgage loans remain unchanged; nevertheless, the Act causes an indirect change in the cash flows related to these loans. Mortgage assistance will be provided in the form of a refund of a portion of the increased instalment paid by the client. The Bank decided to join the mortgage assistance scheme in December 2025. Subsequently, it carried out an analysis of the impacts on the financial statements, taking into account all new conditions arising from the Act. The analysis concluded that although there was no change in the loan agreement, the legally regulated mechanisms for providing assistance cause a change in the expected cash flows for loans meeting the conditions of the scheme. Based on these facts, the Bank estimated and recalculated the impact of the mortgage assistance on future expected cash flows and recognised an expected loss on the change in cash flows. This loss is reported in Note “Net modification profit/(loss)”.
Annual Report 2025 Separate Financial Statements 250 g) Fair value of financial instruments The fair values of financial assets and financial liabilities are determined as follows: • The fair values of financial assets and financial liabilities with standard terms and conditions traded on active liquid markets are determined with reference to quoted market prices (includes listed redeemable notes, bills of exchange, debentures and perpetual notes). • The fair values of derivative instruments are calculated using quoted prices. Where such prices are not available, a discounted cash flow analysis is performed using the applicable yield curve for the duration of the instruments for non-optional derivatives, and option pricing models for optional derivatives. Foreign currency forward contracts are measured using quoted forward exchange rates and yield curves derived from quoted interest rates matching the maturities of the contracts. Interest rate swaps are measured at the present value of future cash flows estimated and discounted based on the applicable yield curves derived from quoted interest rates. Fair value of derivative instruments is also subject to credit loss allowances. • The fair values of other financial assets and financial liabilities (excluding those described above) are determined in accordance with generally-accepted pricing models based on discounted cash flow analysis. • Level 1 – fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2 – fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3 – fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs – fixed credit markup/deduction, available financial statements, etc.). Insofar as market prices are available (which is mainly the case for securities traded on the stock exchange and active markets), the Bank groups the respective financial instrument based on an observable market price into Level 1. If the security is not traded on the stock exchange or the NBS benchmark for the security is not disclosed, the Bank measures the security at fair value derived from inputs other than quoted prices. An analysis of the amount of financial instruments recognised at fair value divided according to their fair value measurement levels is disclosed as “Fair value of financial instruments”. With respect to the definition of the fair value of financial instruments not remeasured to fair value, the Bank applies the net present value method using the prime interest rates of individual currencies disclosed by central banks, which approximate market rates adjusted for an average mark-up for systematic risk. Transfers between valuation levels If the security is measured at fair value derived from quoted prices – Level 1 and the security is removed from trading on the stock exchange as well as from the NBS benchmark, the Bank transfers such security to Level 2. If at the initial recognition, the security was measured primarily at a theoretical price – Level 2, the Bank changes the security’s grouping from Level 2 to Level 1 by making the first deal on the stock exchange and disclosing its price. If the security is not traded in the following days and the security’s price is not disclosed, such security will be transferred back to Level 2.
Annual Report 2025 Separate Financial Statements 251 h) Investments in subsidiaries and associates Subsidiaries are companies for which the Bank assessed that it has the right to decide on activities significantly affecting their earnings and has the right to obtain variable revenues (e.g. dividends) arising from its participation in these companies. Investments in associates include investments in entities in which the Bank owns more than 20% but less than 50% of the share capital and voting rights and in which the Bank has significant influence. Significant influence means the right to participate in decision making about the financial and operating policies of the investee. There is no control or joint control over these principles. In the separate financial statements, shares in subsidiaries are measured at cost less impairment allowances for losses from a decrease in the realisable value of the share arising from a decrease in the equity of the company, which are reported in the statement of comprehensive income under “Impairment allowances for investments in subsidiaries, joint ventures and associates”. Shares in associates are recognised in accordance with IFRS 9 and are measured at fair value. Dividends from shares in subsidiaries and associates are reported in the statement of comprehensive income under “Dividend income”. As at the reporting date, the Bank tests investments in all subsidiaries under IAS 36. This testing is performed by calculating the realisable value. The Bank determined the value-in-use as the realisable value for each cash generating entity using the expected future cash flows. i) Sale and repurchase agreements – repo transactions Debt securities sold under sale and repurchase agreements (“repo transactions”) continue to be recorded as assets in the statement of financial position, line “Financial assets measured at amortised cost”, and the counterparty liabilities are included in “Financial liabilities measured at amortised cost”. Debt securities purchased under agreements to purchase and resell (“reverse repos”) are recorded in off-balance sheet accounts and the funds paid in the statement of financial position, line “Financial assets measured at amortised cost”. The difference between the sale and repurchase price is treated as interest and accrued evenly over the life of the repo agreement using the effective interest rate. j) Non-current tangible and intangible assets Non-current tangible and intangible assets are stated at historical cost less accumulated depreciation/amortisation together with accumulated impairment losses. Non-current assets are depreciated using the straight–line method based on the estimated useful life. Tangible assets in progress, land, and artwork are not depreciated.
Annual Report 2025 Separate Financial Statements 252 The estimated useful economic lives (in years) are set out below: Machinery and equipment, computers, vehicles Up to 6 Software Up to 17 Fixtures, fittings and equipment 6 – 10 Energy machinery and equipment 10 – 15 Optical network 30 Buildings and structures Up to 40 k) Impairment of tangible and intangible assets At each reporting date, the Bank reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of any impairment loss. The recoverable amount is the higher of the fair value less costs to sell and the present value of future cash flows expected to derive from the asset. If any of the amounts above exceeds the carrying amount, there is no need to estimate the other amount. If the estimated recoverable amount of an asset is lower than its carrying amount, the carrying amount of the asset shall be reduced to equal the recoverable amount. The impairment loss shall be recognised directly through the statement of comprehensive income. l) Leases In accordance with IFRS 16, a contract is, or contains, a lease if the contract transfers the right to control the use of an identified asset over a certain period of time in exchange for consideration. The Bank leases premises for banking activities under standard lease agreements with a defined rent. These agreements do not include variable lease payments. For such contracts, the new model requires the lessee to recognise a right-of-use asset presented in Note “Non- current tangible assets and right-of-use assets” and a lease liability presented in Note “Financial liabilities measured at amortised cost”. The right-of-use asset is depreciated and the liability accrues interest. This results in a front-loaded pattern of expense for most leases, even when the lessee pays constant annual rentals. When determining the amount of a lease liability, the Bank takes into consideration all liabilities, including options to extend or shorten the contract. The exercising of an option always depends on the specific situation. The new Standard introduces a number of limited scope exceptions for lessees, which include: • Leases with a lease term of 12 months or less and containing no purchase options, and • Leases where the underlying asset has a low value (‘small-ticket’ leases). The Bank applies both exceptions. Lease payments for short-term leases of 12 months or less are recognised in the statement of comprehensive income in the period for which they are paid. The same accounting policy is applied for the lease of low-cost assets. The Bank considers low-cost assets to be assets with a cost not exceeding EUR 5 000.
Annual Report 2025 Separate Financial Statements 253 The Bank as a lessee The Bank leases real estate and other similar assets (branch business premises, parking spaces, data centre, etc.) as part of a longer-term lease. Information on leased assets is stated in Note “Non-current tangible assets and right-of-use assets” under “Land and buildings – Right-of-use assets”. Information on leases where the Bank is a lessee is presented in Note “Leases as a lessee (IFRS 16)”. m) Non-current assets held for sale When the carrying amount is recovered through a sale transaction rather than through continuous use, non-current assets are classified as held for sale. This condition is considered to be met only if the sale is highly probable and the assets (or assets for disposal) are readily available for sale and, in addition, management has undertaken to perform the sale. The sales transaction must be completed within twelve months. Non-current assets held for sale are measured at the lower of their carrying amount and fair value less selling costs and are reported under “Non-current assets held for sale”. n) Provisions The amount of provisions is recognised as an expense and liability when the Bank has legal or constructive obligations as a result of past events, it is probable that an outflow of resources embodying economic benefits will be required to settle such obligation and a reasonable estimate of the amount of the resulting loss can be made, provisions for liabilities are recognised as an expense or a liability. Any loss resulting from the recognition of a provision is recognised in the statement of comprehensive income for the period. o) Provision for employee benefits The Bank has a long-term employee benefit program comprising a lump-sum retirement benefit. As at 31 December 2025, the Bank had 3 389 employees included in the program (31 December 2024: 3 407 employees). The method of calculating the liability applies actuarial calculations, based on employee’s age, number of years worked, employee turnover, mortality tables, and discount rates. The employee benefit costs are assessed using the projected unit credit method with actuarial valuation at the reporting date, measured as the present value of the estimated future cash outflows discounted by interest approximating yield on investment grade fixed income securities. Gains and losses from the post-employment defined benefit obligation are charged to the statement of comprehensive income in the current year in “General administrative expenses”. Discount from the liability in this provision is recognised in the current period in the statement of comprehensive income under “Interest expense”. The provision for employee benefits is recognised in the statement of financial position as “Provisions”.
Annual Report 2025 Separate Financial Statements 254 The Bank also has a defined contribution plan for employees. All company contributions are included in personnel expenses recognised in Note “General administrative expenses”. p) Accrued interest Accrued interest income and expense related to financial assets and liabilities are presented as at the reporting date together with the corresponding assets and liabilities in the statement of financial position. q) Classification of liabilities The Bank classifies a liability as current at the reporting date if: • The liability is primarily held for trading; • The liability is expected to be settled within 12 months after the reporting period; or • The Bank does not have an unconditional right at the reporting date to defer the settlement of the liability for at least 12 months after the reporting period. Other liabilities are classified as non-current. A liability is classified as non-current also if the Bank has the right at the reporting date to refinance or roll over the liability for at least 12 months after the reporting period under an existing loan facility, even if the liability would otherwise be due within a shorter period. r) Recognition of income and expenses Income represents an increase in economic benefits during the reporting period in the form of an asset appreciation or a reduction in liabilities resulting in equity increase and are other than those relating to shareholder contributions. Expense represents a decrease in economic benefits during the reporting period in the form of decrease or impairment of assets, impairment or rise of liability resulting in equity decrease and are other than those relating to the distribution of profit to shareholders. The Bank assesses each contract and product terms and conditions on an individual basis when recognising income and expense: • Service or other fulfilment for which the reward is received or paid; • The period in which the income or expense are to be recognised; • Correct income and expense amount to be recognised depending on product terms and conditions or contract; • Correct recognition of all discounts and rebates related to received or provided service; • Significant financial component, if any; • Non-financial services; • Client rewards; • Uncertain income.
Annual Report 2025 Separate Financial Statements 255 1. Interest and interest-related charges and fees Paid interest-related fees and commissions are transaction costs. Transaction costs represent incremental expenses that are part of an effective interest rate which can be directly added to acquisition, issue or disposal of financial assets or liabilities. Incremental expense would not arise without acquisition, issue or disposal of the financial instruments. Received interest-related fees and commissions are initial fees related to the acquisition/ provision of financial instrument including compensation for activities such as for the assessment of debtor financial status, assessment and evidence of guarantees and other hedging measurements, preparation and processing of documents and closing of transaction. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or a shorter period. Interest income and expenses, and interest-related charges arising on all interest-bearing instruments except for “Financial assets held for trading” are accrued in the statement of comprehensive income using the effective interest method. Interest income from “Financial assets held for trading” is recognised in the statement of comprehensive income in Note “Net interest income and dividend income”. Interest income/(expense) from securities includes revenues from coupons with fixed and floating rates, and amortised discount or premium. If the Bank is a contractual party with deferred payment for received or provided services, income or expense are recognised individually in interest income or expense in the amount related to the service price. 2. Fee and commission income/expense Fees and commissions are recognised as expense or income depending on whether the service is provided on a one-off basis or for a specified period. If a service is received or provided during a specified period, fees and commissions are recognised during that period on an accrual basis as earned. Fees paid and received for a one-time service are recognised immediately. These are fees that are not attributable to the acquisition or issue of financial instruments, but rather are fees the Bank collects or pays for the provision of a specific service. Unaccrued fees include current account maintenance services, execution of payment orders, loan management, provision of information, carrying out instructions to buy and sell securities for customers, management of customer security portfolios, etc. This category also includes commissions received for mediation of insurance for customers. Accrued fees include fees for guarantees. Fees and commissions are recognised in the statement of comprehensive income in Note “Net fee and commission income” from financial assets and liabilities not measured at fair value. The Bank applies IFRS 15 to customer contracts if: • The parties have agreed to the contract; • It is possible to identify the rights of each party regarding the provision of services; • It is possible to identify payment terms; • The contract has a commercial substance; • It is probable that the Bank will receive consideration for the service provided. In the contract, the Bank identifies each obligation to deliver a service or several various services. Each such delivery of a different service is assessed and reported separately by the Bank. Revenue is recognised when the service is delivered, i.e. the Bank has fulfilled its obligation and
Annual Report 2025 Separate Financial Statements 256 the customer has the opportunity to benefit from the delivered service. Revenue is recognised on a one-off basis if it is a one-off service or sequentially if the service is delivered sequentially. A transaction price is set for each service delivery. If the Bank receives a consideration from the client but a portion or full amount is expected to be returned, the revenue is not recognised and the consideration received is recognised as a liability. If the transaction price provides the client or the Bank with a significant element of financing the delivery of the service, the financing component and the price of the service are recognised separately. 3. Dividend income Dividend income is recognised in the statement of comprehensive income when the dividend is approved to the Bank in Note “Net interest income and dividend income”. 4. Income to be partially returned Received income, part of which the Bank promised to return, is recognised as liability that is measured as at each financial statement date on contractual and probability basis. s) Basic and diluted earnings per share The Bank reports earnings per share attributable to the holders of each class of share. The Bank calculated earnings per share as profits attributable to each class of shares divided by the weighted average number of each class of shares outstanding during the reporting period. The profit attributable to each class of shares is determined based on the face value of each class of shares in relation to the percentage of the total face value of all shares. t) Taxation and deferred tax The Bank calculates income tax in accordance with the provisions of the relevant legislation of the Slovak Republic, based on taxable profit. Taxable profit differs from profit as reported in the statement of comprehensive income because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Bank’s current tax liability is calculated using the tax rate valid as at the reporting date. The Bank implemented the rules stipulated by the Global Minimum Tax Act (Pillar II) in cooperation with its parent company, which prepares the Group’s consolidated financial statements. Global tax rules (Pillar II) apply to entities that are part of a multi-national group of companies that reported a consolidated profit of EUR 750 000 thousand or more in at least two reporting periods of the four preceding reporting periods. Given the high tax burden, the implementation of the Act has had no financial impact on the Bank. Pursuant to Act No. 507/2023 Coll. on the Top-Up Tax to Ensure the Minimum Level of Taxation of Multinational Enterprises and Large Domestic Groups, the Bank is considered a so-called constituent entity and qualifies in 2025 for the Transitional CbCR Safe Harbour based on a qualified country-by-country report (hereinafter referred to as the “Safe Harbour”). The Bank also expects to meet the Safe Harbour requirements in the subsequent transition periods under this Act.
Annual Report 2025 Separate Financial Statements 257 The Amendment to the Act on the Special Levy on Business in Regulated Industries became effective on 1 January 2024 laying down the obligation for banks to pay the special levy as of 2024. In 2025, the levy was paid on a monthly basis, at a coefficient of 0.0208, which represents a rate of 24.96% p.a. of the profit/loss adjusted to comply with Slovak Accounting Standards and by a coefficient reflecting the share of income from banking operations in total income (in 2024, a rate of 30%). The special levy of regulated entities is a tax-deductible expense. The levy rate will be gradually reduced each year by approx. 5% per year, reaching 4.356% in 2028. Under International Financial Reporting Standards (IFRS), the bank levy is considered to be a form of current tax. For tax purposes, the levy is classified as a tax-deductible expense and enters the calculation of the tax base. The Bank has implemented the Financial Transaction Tax Act. In line with the provisions of the act, the Bank is considered a payer of the tax on behalf of its clients and also a taxable entity as regards the Bank’s transactions subject to tax. The Bank recognises deferred income tax using the balance sheet method when temporary differences arise between the tax values of assets or liabilities and their carrying amounts for the purposes of financial reporting. The Bank analysed the impact of the introduction of the special bank levy on deferred taxes. Based on the analysis, the Bank identified two areas where the special bank levy has an impact on deferred tax, namely: • Lease liabilities and lease receivables that comprise a temporary difference when calculating the special levy; • Remeasurement of securities from the portfolio measured at fair value through other comprehensive income. Profit/(loss) on the sale of securities is subsequently included in the base for the special levy calculation. The Bank assessed the impact of the above two areas on deferred tax and given the immateriality of such an impact as at 31 December 2025, the Bank did not recognise a deferred tax adjustment due to the bank levy. For other deferred tax items, the Bank applied the tax rate effective from 1 January 2025 for entities whose taxable income amounts to EUR 5 million or more, i.e. 24% (31 December 2024: 24%). Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are recognised to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences can be utilised. Deferred tax assets and liabilities are offset when there is a legally-enforceable right to offset current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Bank has offset its current tax assets and liabilities on a net basis. In line with IAS 12 Income Taxes, the Bank recognises deferred tax on transactions that upon initial recognition result in equal taxable and deductible temporary differences. Lease transactions (right-of-use and lease liability) meet this condition at the Bank. The Bank recognises the due corporate income tax in the statement of financial position line “Current tax asset” or “Current tax liability” and the deferred tax in “Deferred tax asset” or “Deferred tax liability”. The Bank pays various local taxes and value added tax (VAT). Various non-deductible local taxes are recognised in the statement of comprehensive income line “General administrative expenses” and VAT on the acquisition of non-current tangible and intangible assets is included in the cost of non-current tangible and intangible assets.
Annual Report 2025 Separate Financial Statements 258 III. SEGMENT REPORTING When reporting by segment, the Bank applies IFRS 8 – Operating Segments. The accounting principles related to the reported segments are consistent with the Bank’s accounting principles. The basis for classifying by segment is an internal principle for the Bank management that is customer oriented. It also reflects the segmentation principle of the majority shareholder (Raiffeisen Bank International AG). The segmentation applied by the Bank is as follows: • Corporate clients • Financial institutions and public sector • Retail customers • Investment Banking and Treasury • Equity investments and others Corporate clients include all resident and non-resident companies, including state-owned companies. In terms of products, corporate clients were mainly provided with investment and operating loans in the form of instalment credits or overdraft facilities, factoring and documentary financing, project financing of commercial real estate projects, office premises, construction of shopping centres etc. Financial institutions and public sector include: Banks/Multinationals, which include all local and international banks and their majority-owned subsidiaries in the country and institutions such as the World Bank, EBRD, EIB, IMF, and KfW. In terms of products on the side of assets, exposures to banks mainly included nostro accounts and term deposits made. On the side of liabilities, they included mainly loro accounts, term deposits received and loans received from banks. Brokers & Asset Management Companies, which include foundations, all broker houses, mutual fund companies, leasing companies, investment banks, and other similar entities. Insurance companies include, for example, pension funds. These entities are mainly provided with investment and operating loans. Public Sector, which includes all government entities, ministries, municipalities, and similar institutions. Corporations that are owned by the public sector (state-owned) are shown under the corporate clients segment. Banks that belong to the government are defined as financial institutions. Securities of the Slovak Republic are disclosed in the Investment Banking and Treasury segment. Embassies and trade representatives are shown in this segment. Retail Customers consist of Individuals (Consumers), which include all consumer customers, from low-income to high-income. The retail customers segment also includes micro businesses. For private banking, individuals are defined locally, with special treatment to individually manage their assets. In terms of products, retail customers – micro businesses and sole traders – are mainly provided with operating loans called BusinessÚverTB Expres, BusinessÚverTB Hypo and BusinessÚverTB Variant, company credit cards (VISA Standard/Visa Gold) and other products. Retail Customers – Households are mainly provided with mortgage loans, equity home loans, hypotékaTB, Bezúčelový úverTB Classic, Bezúčelový úverTB Garant, private credit cards (Visa Standard /Visa Gold/Visa Platinum) and other products. Retail customers place their financial funds mainly in current accounts and term deposits.
Annual Report 2025 Separate Financial Statements 259 Treasury and Investment Banking consist of business transactions conducted on the Bank’s own account and risk originated from managing market risk positions like FX-dealing, securities and derivatives trading, money market trading, liquidity management and funding, strategic placement positioning (investment portfolio), interest rate gapping (maturity transformation). Equity investments and non-reportable segments represent transactions with subsidiaries (e.g. dividend income), settlement from MREL debt securities, and costs of subordinated debt. Segment reporting is based on the schemes of contribution margins that are calculated as a basis for the management of the Bank. In these schemes, revenues and expenses are allocated under the principles of causality, i.e. revenues and expenses are allocated to individual segments based on their place of origin. “General administrative expenses” consist of direct and indirect expenses. Direct expenses (personnel expenses and other administrative expenses) are allocated per individual segment and indirect expenses are allocated in line with the approved ratios. “Special levy of selected financial institutions” was allocated to individual segments according to the daily balances of all liabilities and to all segments. The structure of items presented in Note III “Segment reporting” is consistent with similar items of the statement of comprehensive income. Geographically, operating profit was primarily generated by the provision of banking services in the Slovak Republic. Some assets and liabilities are placed outside the Slovak Republic. The summary of the most significant exposures of total assets and liabilities to customers in foreign countries is included in “Foreign assets and liabilities”. The Bank decided not to report the total amount of revenues from foreign entities owing to their immateriality. The Bank’s management monitors interest income of individual segments on a net basis.
Annual Report 2025 Separate Financial Statements 260 The separate statement of comprehensive income and other indicators by segment as at 31 December 2025: Corporate customers Financial institutions and public sector Retail customers Investment banking and Treasury Total reportable segments Equity investments and non- reportable segments Total Net interest income and dividend income 138 932 3 347 311 167 26 790 480 236 37 169 517 405 Net fee and commission income 31 884 7 972 111 472 (385) 150 943 (218) 150 725 From payment transfers business 13 872 2 541 64 752 (1) 81 164 1 099 82 263 From credit processing business 10 568 83 8 784 – 19 435 122 19 557 From securities business 438 5 406 25 515 (384) 30 975 1 072 32 047 From activities regarding mediation for third parties 24 – 11 975 – 11 999 55 12 054 From guarantee business 6 926 379 263 – 7 568 3 7 571 For other banking services 56 (437) 183 – (198) (2 569) (2 767) Net profit/(loss) on financial instruments remeasured through profit or loss 12 415 643 26 929 2 932 42 919 (553) 42 366 Other operating profit/(loss) – – – – – 5 104 5 104 General administrative expenses (50 595) (3 795) (248 057) (3 361) (305 808) (12 860) (318 668) Contribution to the Resolution Fund and the Deposit Guarantee Fund (505) (80) (2 938) (254) (3 777) 2 314 (1 463) Net modification profit/(loss) (68) – (493) – (561) (12 456) (13 017) (Creation)/release of provisions – – – – – 10 044 10 044 Impairment allowances for financial assets and provisions for commitments and guarantees provided (6 144) (290) (23 988) (794) (31 216) (65) (31 281) Impairment allowances for non-financial assets – – – – – (863) (863) Profit before special levy on business in regulated industries and before income tax 125 903 7 797 174 092 24 874 332 666 27 304 359 970 Special levy on business in regulated industries – – – – – (49 793) (49 793) Profit before income tax 125 903 7 797 174 092 24 874 332 666 (22 489) 310 177 Income tax – – – – – (70 107) (70 107) Profit after tax 125 903 7 797 174 092 24 874 332 666 (92 596) 240 070 Total assets 5 766 630 748 746 9 542 346 6 246 955 22 304 677 542 014 22 846 691 Total equity and liabilities 4 946 615 785 803 11 033 082 3 262 891 20 028 391 2 818 300 22 846 691
Annual Report 2025 Separate Financial Statements 261 The separate statement of comprehensive income and other indicators by segment as at 31 December 2024: Corporate customers Financial institutions and public sector Retail customers Investment banking and Treasury Total reportable segments Equity investments and non- reportable segments Total Net interest income and dividend income 156 717 4 003 292 588 (34 004) 419 304 38 178 457 482 Net fee and commission income 30 454 7 169 119 662 (323) 156 962 (424) 156 538 From payment transfers business 15 940 2 408 83 439 (1) 101 786 (15) 101 771 From credit processing business 7 878 33 9 196 – 17 107 (48) 17 059 From securities business 393 4 757 23 947 (322) 28 775 612 29 387 From activities regarding mediation for third parties 15 – 9 954 – 9 969 726 10 695 From guarantee business 6 202 426 238 – 6 866 11 6 877 For other banking services 26 (455) (7 112) – (7 541) (1 710) (9 251) Net profit/(loss) on financial instruments remeasured through profit or loss 8 638 (399) 28 857 6 275 43 371 (376) 42 995 Other operating profit/(loss) – – – – – 3 353 3 353 General administrative expenses (44 325) (3 108) (227 772) (3 666) (278 871) (11 190) (290 061) Contribution to the Resolution Fund and the Deposit Guarantee Fund (799) (141) (3 042) (398) (4 380) 2 973 (1 407) Net modification profit/(loss) (307) – (61) – (368) – (368) (Creation)/release of provisions – – – – – 972 972 Impairment allowances for financial assets and provisions for commitments and guarantees provided (6 094) (37) (16 970) 404 (22 697) (23) (22 720) Impairment allowances for non-financial assets – – – – – (1 679) (1 679) Profit before special levy on business in regulated industries and before income tax 144 284 7 487 193 293 (31 712) 313 352 31 746 345 098 Special levy on business in regulated industries – – – – – (78 268) (78 268) Profit before income tax 144 284 7 487 193 293 (31 712) 313 352 (46 522) 266 830 Income tax – – – – – (50 501) (50 501) Profit after tax 144 284 7 487 193 293 (31 712) 313 352 (97 023) 216 329 Total assets 5 134 945 654 562 8 535 893 5 753 734 20 079 134 569 841 20 648 975 Total equity and liabilities 4 458 341 847 049 10 293 642 1 964 664 17 563 696 3 085 279 20 648 975
Annual Report 2025 Separate Financial Statements 262 IV. OTHER NOTES 1. Net interest income and dividend income 2025 2024 Interest income calculated using the effective interest rate: 734 532 780 803 From loans and advances to banks measured at amortised cost 20 624 75 962 From loans and advances to customers measured at amortised cost 606 454 591 119 From debt securities measured at amortised cost 116 124 88 608 From debt securities measured at fair value through other comprehensive income 859 1 041 From derivatives – hedge accounting, interest rate risk (9 529) 24 073 Other interest income: 1 388 1 059 From debt securities held for trading 235 511 From derivates held for trading 1 101 469 From financial liabilities – – From other interest income 52 79 Interest expense: (218 545) (324 400) On deposits from banks (5 557) (27 243) On deposits from customers (104 641) (150 109) On subordinated debts (6 386) (8 354) On liabilities from debt securities issued by the Bank measured at amortised cost (79 311) (76 793) On derivatives – hedge accounting, interest rate risk (21 109) (59 958) On liabilities from debt securities designated as measured at fair value through other comprehensive income – (180) On loans and deposits measured at amortised cost (including nega-tive interest) – – On lease liabilities (728) (731) On other interest expense (813) (1 032) Net interest income 517 375 457 462 Dividend income: 30 20 From dividends from financial assets measured at fair value through other comprehensive income 30 20 From dividends from investments in subsidiaries, joint ventures and associates – – Net interest and dividend income 517 405 457 482 The decrease in interest income and expense vis-à-vis banks is due to the repayment of the TLTRO (Targeted Longer-term Refinancing Operations) programme during 2024. The decrease in interest expense on client deposits is due to a decrease in interest rates on loans provided and term deposits.
Annual Report 2025 Separate Financial Statements 263 2. Net fee and commission income 2025 2024 Total fee and commission income: 245 465 233 503 Fee and commission income related to IFRS 15 237 892 226 624 From payment transfers business 168 943 164 627 From credit processing business 21 948 19 377 From securities business 34 176 31 221 From activities regarding mediation for third parties 12 054 10 695 From other banking services 771 704 Other fee and commission income 7 573 6 879 From guarantee business 7 573 6 879 Total fee and commission expenses: (94 740) (76 965) From payment transfers business (86 680) (62 856) From credit processing business (2 391) (2 318) From securities business (2 129) (1 834) From other banking services (3 538) (9 955) From guarantees business (2) (2) Net fee and commission income 150 725 156 538 3. Net profit/(loss) on financial instruments remeasured through profit or loss 2025 2024 Net profit/(loss) from debt securities: 6 403 6 512 Fair value remeasurement 737 (1 231) Profit/(loss) from debt securities sold 5 666 7 743 Net profit/(loss) from derivative transactions: 8 645 5 551 Derivative transactions – interest rate (375) (736) Derivative transactions – currency 9 020 6 287 Net profit/(loss) from hedge accounting: (145) 398 Revaluation to fair value of hedging instruments 36 808 25 540 Revaluation to fair value of hedged instruments (36 953) (25 142) Foreign exchange differences 27 463 30 534 Total 42 366 42 995
Annual Report 2025 Separate Financial Statements 264 4. Other operating profit/(loss) 2025 2024 Net profit/(loss) from derecognition of financial assets and liabilities measured at amortised cost – debt securities (380) (7) Net profit/(loss) from derecognition of financial assets measured at fair value through other comprehensive income – debt securities (2) – Income from non-banking operations 6 604 6 242 Other operating income 922 859 Net profit/(loss) from disposal of non-current tangible and intangible assets (97) (2) Other operating expenses (2 325) (3 746) Total 4 722 3 346 5. General administrative expenses 2025 2024 Personnel costs: (188 994) (170 454) Wages and salaries (133 019) (119 180) Social security costs (49 195) (44 517) Other social expenses (6 610) (6 242) (Creation)/release of provisions for employee benefits (170) (515) Other administrative expenses: (90 155) (83 434) Costs of premises (10 672) (10 697) Costs of information technology (32 068) (29 799) Communication costs (1 878) (2 265) Legal and consultancy costs* (11 644) (10 580) Advertising and entertainment expenses (19 905) (17 328) Consumption of stationeries (425) (465) Transport and processing of cash (771) (780) Travel costs (1 539) (1 379) Education of employees (2 449) (3 063) Other taxes and charges (777) (200) Other expenses (8 027) (6 878) Depreciation and amortisation of non-current tangible and intangible assets: (39 519) (36 173) Non-current tangible assets and right-of-use assets (22 103) (21 890) of which: right-of-use assets (11 506) (11 171) Non-current intangible assets (17 416) (14 283) Total (318 668) (290 061) * “Legal and consultancy costs” include the fee for the statutory audit in the amount of EUR 296 thousand (2024: EUR 295 thousand), other audit-related assurance services in the amount of EUR 32 thousand (2024: EUR 26 thousand) that were related to audit procedures related to NBS prudential returns and FINREP and COREP returns, agreed upon procedures under Act No. 566/2001 Coll. on Securities and Investment Services, the preparation of the Extended Report for the NBS, other assurance audit services in the amount of EUR 79 thousand (2024: EUR 199 thousand) related to the review of interim financial statements.
Annual Report 2025 Separate Financial Statements 265 6. Contribution to the Resolution Fund and the Deposit Guarantee Fund 2025 2024 Contribution to the Resolution Fund and the Deposit Guarantee Fund Contribution to the Resolution Fund* – – Contribution to the Deposit Guarantee Fund (1 463) (1 407) Total (1 463) (1 407) * The Resolution Fund represents an annual contribution for banks within the EU that are members of the Banking Union, the amount of which depends on the size and risk profile of the Bank as defined in the Bank Recovery and Resolution Directive 2016/59/EU. 7. Net modification profit/(loss) 2025 2024 Financial assets measured at amortised cost: (13 017) (368) Net modification profit/(loss) – Stage 1 (12 471) (30) Net modification profit/(loss) – Stage 2 (461) (338) Net modification profit/(loss) – Stage 3 (75) – Net modification profit/(loss) – POCI (10) – Total (13 017) (368) The Bank decided to join the mortgage assistance program in accordance with Act No. 90/2016 Coll. on Housing Loans. In accordance with the principle of prudence, the Bank estimated and recalculated the impact of mortgage assistance on future estimated cash flows from loans and recognised a loss in the amount of EUR 12 456 thousand. A detailed description is provided in Note “Modification of financial instruments”. 8. (Creation)/release of provisions 2025 2024 (Creation)/release of provisions for: 10 044 972 (Creation)/release of provisions for litigation 10 044 972 Total 10 044 972 During 2025, the Bank released a provision for litigation in the amount of EUR 10 302 thousand.
Annual Report 2025 Separate Financial Statements 266 9. Impairment allowances for financial assets and provisions for commitments and guarantees provided 2025 2024 Impairment allowances for financial assets (Stage 1): 9 298 8 910 (Creation)/release 9 298 8 910 Impairment allowances for financial assets (Stage 2): (4 831) 9 872 (Creation)/release (4 831) 9 872 Impairment allowances for financial assets (Stage 3): (28 926) (42 164) (Creation)/release (28 926) (42 164) Impairment allowances for financial assets (POCI): (2 672) 1 092 (Creation)/release (2 672) 1 092 Total (27 131) (22 290) Detailed information on impairment allowances for expected credit losses is disclosed in Note “Financial assets measured at fair value through other comprehensive income” and in Note “Financial assets measured at amortised cost”. 2025 2024 Provisions for commitments and guarantees provided (Stage 1): 213 (204) (Creation)/release 213 (204) Provisions for commitments and guarantees provided (Stage 2): (4 051) (395) (Creation)/release (4 051) (395) Provisions for commitments and guarantees provided (Stage 3): (312) 169 (Creation)/release (312) 169 Total (4 150) (430) For more information on provisions for commitments and guarantees provided, see Note “Provisions”.
Annual Report 2025 Separate Financial Statements 267 10. Impairment allowances for non-financial assets Movement in impairment allowances for non-financial assets: 2025 2024 (Creation)/release of impairment allowances for non-current tangible assets 112 (31) (Creation)/release of impairment allowances for non-current intangible assets (769) (1 607) (Creation)/release of impairment allowances for other assets (206) (41) Total (863) (1 679) 11. Special levy on business in regulated industries 2025 2024 Special levy on business in regulated industries (49 793) (78 268) Total (49 793) (78 268) With effect from 1 January 2024, the Government of the Slovak Republic introduced an additional levy mandatory for regulated industries laying down the obligation for banks to pay the special levy as of 2024. The decrease in 2025 was due to a decrease in the rate for 2025: 24.96% (2024: 30%). 12. Income tax 2025 2024 Current tax expense (69 817) (61 099) Deferred tax (expense)/income (290) 10 598 Total (70 107) (50 501) Slovak legal entities are obliged to report taxable income and remit corporate income taxes thereon to the respective tax authorities. In 2025, the corporate income tax rate amounted to 24% (2024: 21%).
Annual Report 2025 Separate Financial Statements 268 Pre-tax profit tax differs from the theoretical tax that would arise using the applicable income tax rate as follows: 2025 2024 Profit before tax 310 177 266 830 Theoretical tax calculated using the tax rate of 24% (2024: 21%) 74 442 56 034 Tax impact: Non-taxable income (8 841) (963) Tax non-deductible expense 3 334 1 708 Impairment allowances and provisions, net 1 372 575 Additional tax of prior periods (200) (388) Effect of increased corporate income tax from 21% to 24% on deferred tax – (6 465) Income tax expense 70 107 50 501 Effective tax for the reporting period 22.60% 18.93% Deferred tax assets and liabilities as at 31 December 2025 and as at 31 December 2024 relate to the following items: Book value Tax value Permanent difference Temporary difference 2025 2024 Deferred tax assets: Financial assets measured at fair value through other comprehensive income 48 535 49 851 – 1 316 316 703 Financial assets measured at amortised cost 20 886 416 21 110 546 98 530 125 600 30 144 30 787 Non-current tangible and intangible assets and right-of-use assets 150 069 157 693 4 214 3 410 818 685 Other assets 25 731 26 609 878 – – – Financial liabilities measured at amortised cost 20 900 652 20 899 110 – 1 542 370 1 315 Provisions 60 156 – 25 208 34 948 8 388 6 885 Other liabilities 82 212 31 449 4 887 45 876 11 010 11 348 Net deferred tax asset/(liability) 51 046 51 723 The Bank regularly tests the recognition of loan receivables upon their write-off for tax purposes and based on the results, it adjusts the percentage of the estimate of tax deductibility of impairment allowances for credit losses. Accordingly, as at 31 December 2025 the Bank did not recognise a deferred tax asset in the amount of EUR 26 114 thousand (31 December 2024: EUR 22 214 thousand) with regard to a portion of the impairment allowances for expected credit losses and provisions for commitments and guarantees provided.
Annual Report 2025 Separate Financial Statements 269 13. Basic and diluted earnings per share 2025 Ordinary shares Ordinary shares Preference shares Face value EUR 800 Face value EUR 4 000 Face value EUR 4 Comprehensive income after tax in the reporting period attributable to: 182 135 31 475 27 688 Weighted average number of shares outstanding during the period 60 616 2 095 1 842 924 Basic and diluted earnings per share 3 005 15 025 15,0 2024 Ordinary shares Ordinary shares Preference shares Face value EUR 800 Face value EUR 4 000 Face value EUR 4 Comprehensive income after tax in the reporting period attributable to: 164 302 28 393 24 904 Weighted average number of shares outstanding during the period 60 616 2 095 1 837 581 Basic and diluted earnings per share 2 711 13 555 13,6 Information on the method of calculation of earnings per share is stated in Note II. Principal Accounting Policies, Basic and diluted earnings per share. 14. Cash, cash balances at central banks and other demand deposits 2025 2024 Cash on hand 199 216 241 815 Cash balances at central banks 1 343 892 1 497 618 Other demand deposits 13 974 10 089 Total 1 557 082 1 749 522 Compulsory minimum reserves are recognised as interest-bearing deposits in line with measures of the National Bank of Slovakia under “Cash balances at central banks”. The amount of the reserve depends on the amount of deposits received by the Bank. The Bank’s ability to use the reserve is limited in accordance with applicable legislation. Therefore, it is not included in “Cash and cash equivalents” for the purpose of preparing the statement of cash flows (see the “Separate statement of cash flows”).
Annual Report 2025 Separate Financial Statements 270 15. Financial assets held for trading 2025 2024 Positive fair value of financial derivatives held for trading 6 848 13 757 Interest rate contracts 5 547 11 153 Currency contracts 1 301 2 604 Debt securities 76 9 588 Government bonds 76 9 588 Total 6 924 23 345 16. Non-trading financial assets mandatorily measured at fair value through profit or loss 2025 2024 Equity securities, debt securities and other securities with variable yield 11 443 12 045 Equity securities 2 468 4 509 Debt securities 1 350 3 511 Mutual fund certificates* 7 625 4 025 Total 11 443 12 045 * The Bank held equity securities (mutual fund certificates) for which the option of measurement at fair value through other comprehensive income (FVOCI) could not be used because these securities have a defined maturity and do not meet the definition of an equity instrument under IAS 32. As at 31 December 2025, the value of the above mutual fund certificates was EUR 986 thousand (31 December 2024: EUR 831 thousand). 17. Financial assets measured at fair value through other comprehensive income 2025 2024 Debt securities 46 215 92 157 Bonds issued by the bank sector 7 480 54 407 Bonds issued by other sectors 38 735 37 750 Equity instruments 2 320 2 300 Equity securities 2 320 2 300 Total 48 535 94 457
Annual Report 2025 Separate Financial Statements 271 Classification of debt securities measured at fair value through other comprehensive income as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Debt securities 46 241 (26) 46 215 Bonds issued by a bank sector 7 481 (1) 7 480 Bonds issued by other sectors 38 760 (25) 38 735 Total 46 241 (26) 46 215 Classification of debt securities measured at fair value through other comprehensive income as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Debt securities 92 181 (24) 92 157 Bonds issued by a bank sector 54 415 (8) 54 407 Bonds issued by other sectors 37 766 (16) 37 750 Total 92 181 (24) 92 157
Annual Report 2025 Separate Financial Statements 272 18. Financial assets measured at amortised cost Classification of financial assets measured at amortised cost as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks 288 224 – 288 224 Money-market business 92 826 – 92 826 Reverse repo transactions 195 152 – 195 152 Other loans and advances to banks 246 – 246 Loans and advances to customers 16 155 522 (222 278) 15 933 244 Overdraft loans and current account overdrafts 874 399 (29 326) 845 073 Receivables from credit cards 136 329 (5 064) 131 265 Factoring and loans covered by bills of exchange 67 793 (929) 66 864 Mortgage and housing loans 6 414 183 (22 966) 6 391 217 Home Equity Loans 1 114 834 (5 109) 1 109 725 Consumer loans 1 074 312 (85 016) 989 296 Investment, operating and other loans 6 473 672 (73 868) 6 399 804 Change in the fair value of hedged items in interest rate risk hedging – Loans and advances to customers 8 164 – 8 164 Debt securities 4 658 636 (1 852) 4 656 784 Government treasury bills 25 413 – 25 413 Government bonds 4 397 984 (1 707) 4 396 277 Bonds issued by a bank sector 122 040 (7) 122 033 Bonds issued by other sectors 113 199 (138) 113 061 Total 21 110 546 (224 130) 20 886 416
Annual Report 2025 Separate Financial Statements 273 Classification of financial assets measured at amortised cost as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks 173 158 – 173 158 Money-market business 122 850 – 122 850 Reverse repo transactions 49 643 – 49 643 Other loans and advances to banks 665 – 665 Loans and advances to customers 14 499 762 (225 986) 14 273 776 Overdraft loans and current account overdrafts 856 056 (21 347) 834 709 Receivables from credit cards 127 933 (4 917) 123 016 Factoring and loans covered by bills of exchange 83 689 (354) 83 335 Mortgage and housing loans 5 665 340 (26 553) 5 638 787 Home Equity Loans 1 071 080 (5 619) 1 065 461 Consumer loans 971 417 (80 360) 891 057 Investment, operating and other loans 5 724 247 (86 836) 5 637 411 Change in the fair value of hedged items in interest rate risk hedging – Loans and advances to customers 24 806 – 24 806 Debt securities 3 948 158 (1 047) 3 947 111 Government treasury bills 19 166 – 19 166 Government bonds 3 672 852 (883) 3 671 969 Bonds issued by a bank sector 224 710 (29) 224 681 Bonds issued by other sectors 31 430 (135) 31 295 Total 18 645 884 (227 033) 18 418 851 As at 31 December 2025, the total amount of syndicated loans managed by the Bank was in the amount of EUR 1 881 494 thousand (31 December 2024: EUR 1 696 218 thousand). The Bank’s share amounted to EUR 641 885 thousand (31 December 2024: EUR 613 918 thousand). Syndicated loans are included in “Investment, operating and other loans”.
Annual Report 2025 Separate Financial Statements 274 Classification of financial assets measured at amortised cost by customer group as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Banks 410 264 (7) 410 257 Public sector 4 424 440 (1 707) 4 422 733 Corporate clients 7 013 400 (65 401) 6 947 999 Retail clients 9 262 442 (157 015) 9 105 427 Total 21 110 546 (224 130) 20 886 416 Classification of financial assets measured at amortised cost by customer group as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Banks 397 868 (29) 397 839 Public sector 3 693 355 (883) 3 692 472 Corporate clients 6 215 769 (69 475) 6 146 294 Retail clients 8 338 892 (156 646) 8 182 246 Total 18 645 884 (227 033) 18 418 851 An overview of the quality of financial assets measured at amortised cost is stated in Note “Risk report”.
Annual Report 2025 Separate Financial Statements 275 Movements in impairment allowances for losses from financial assets measured at amortised cost as at 31 December 2025: As at 1 January 2025 Creation/ (Release)* Use Other adjust- ments As at 31 December 2025 Impairment allowances for financial assets without increase in credit risk since initial recognition (Stage 1) 43 503 (9 343) – – 34 160 Banks – – – – – Corporate clients 23 234 (9 457) – – 13 777 Retail clients 19 316 (697) – – 18 619 Debt securities 953 811 – – 1 764 Impairment allowances for financial assets with significant increase in credit risk since initial recognition, but not credit impaired (Stage 2) 42 158 4 010 – – 46 168 Banks – – – – – Corporate clients 9 429 11 332 – – 20 761 Retail clients 32 635 (7 316) – – 25 319 Debt securities 94 (6) – – 88 Specific impairment allowances for individually and collectively assessed items (Stage 3) 137 527 26 805 (27 331) 298 137 299 Banks – – – – – Corporate clients 33 374 (587) (8 082) 10 24 715 Retail clients 104 153 27 392 (19 249) 288 112 584 Debt securities – – – – – Impairment allowances for financial assets recognised as impaired on initial recognition (POCI) 3 845 2 773 (121) 6 6 503 Banks – – – – – Corporate clients 3 303 2 787 (84) 4 6 010 Retail clients 542 (14) (37) 2 493 Debt securities – – – – – Total 227 033 24 245 (27 452) 304 224 130 * The amount of creation/(release) of the impairment allowances for losses from financial assets measured at amortised cost includes the impact of unwinding in the amount of EUR (305) thousand.
Annual Report 2025 Separate Financial Statements 276 Movements in impairment allowances for losses from financial assets measured at amortised cost as at 31 December 2024: As at 1 January 2024 Creation/ (Release)* Use Other adjust- ments As at 31 December 2024 Impairment allowances for financial assets without increase in credit risk since initial recognition (Stage 1) 52 455 (8 952) – – 43 503 Banks – – – – – Corporate clients 22 785 449 – – 23 234 Retail clients 28 458 (9 142) – – 19 316 Debt securities 1 212 (259) – – 953 Impairment allowances for financial assets with significant increase in credit risk since initial recognition, but not credit impaired (Stage 2) 52 781 (10 623) – – 42 158 Banks – – – – – Corporate clients 15 037 (5 608) – – 9 429 Retail clients 37 578 (4 943) – – 32 635 Debt securities 166 (72) – – 94 Specific impairment allowances for individually and collectively assessed items (Stage 3) 115 543 39 894 (17 783) (127) 137 527 Banks – – – – – Corporate clients 22 392 12 125 (756) (387) 33 374 Retail clients 93 151 27 769 (17 027) 260 104 153 Debt securities – – – – – Impairment allowances for financial assets recognised as impaired on initial recognition (POCI) 4 465 (467) (92) (61) 3 845 Banks – – – – – Corporate clients 3 995 (602) (24) (66) 3 303 Retail clients 470 135 (68) 5 542 Debt securities – – – – – Total 225 244 19 852 (17 875) (188) 227 033 * The amount of creation/(release) of the impairment allowances for losses from financial assets measured at amortised cost includes the impact of unwinding in the amount of EUR 188 thousand.
Annual Report 2025 Separate Financial Statements 277 The following table presents the carrying amount of transfers between the impairment stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2025: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 154 234 414 619 1 855 42 700 4 408 36 863 Corporate clients 21 130 324 794 10 14 703 – 2 681 Retail clients 133 104 89 825 1 845 27 997 4 408 34 182 Debt securities – – – – – – Commitments and financial guarantees provided 15 744 352 408 101 928 12 118 Banks 1 750 – – – – – Corporate clients 7 734 341 731 99 898 – 9 Retail clients 6 260 10 677 2 30 12 109 Total 169 978 767 027 1 956 43 628 4 420 36 981 The transfer of exposure from Stage 1 to Stage 2 in the corporate client segment during the year was significantly affected by the introduction of the in-model approach in the calculation of impairment allowances.
Annual Report 2025 Separate Financial Statements 278 The following table presents the decreases in the impairment allowance from the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2025: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers (6 218) (4 342) (789) (5 549) (1 161) (1 100) Corporate clients (632) (3 230) – (2 195) – (10) Retail clients (5 586) (1 112) (789) (3 354) (1 161) (1 090) Debt securities – – – – – – Commitments and financial guarantees provided (68) (1 991) (3) (12) (13) – Banks – – – – – – Corporate clients (29) (1 979) – (11) – – Retail clients (39) (12) (3) (1) (13) – Total (6 286) (6 333) (792) (5 561) (1 174) (1 100) The following table presents the increases in the impairment allowance from the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2025: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 1 320 15 076 125 20 202 50 14 097 Corporate clients 101 11 051 3 6 441 – 1 480 Retail clients 1 219 4 025 122 13 761 50 12 617 Debt securities – – – – – – Commitments and financial guarantees provided 26 3 547 – 244 – 30 Banks – – – – – – Corporate clients 20 3 485 – 227 – – Retail clients 6 62 – 17 – 30 Total 1 346 18 623 125 20 446 50 14 127
Annual Report 2025 Separate Financial Statements 279 The following table presents the carrying amount of transfers between the impairment stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items at 31 December 2024: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 600 920 463 886 4 981 43 627 3 667 33 127 Corporate clients 94 257 96 427 2 153 15 262 – 2 096 Retail clients 506 663 367 459 2 828 28 365 3 667 31 031 Debt securities 17 116 – – – – – Commitments and financial guarantees provided 57 878 55 770 302 650 18 39 Banks – – – – – – Corporate clients 44 801 16 459 297 626 – 4 Retail clients 13 077 39 311 5 24 18 35 Total 675 914 519 656 5 283 44 277 3 685 33 166 The transfer of retail client exposures from Stage 2 to Stage 1 was due to the reversal of the ESG holistic flag (for exposures secured by real estate with a possible threat by one of the physical risks). The transfer from Stage 1 to Stage 2 was due to the introduction of new holistic flags for unsecured loans to private individuals with employers in identical industries and for all loans of micro-business clients from medium-risk industries in transport, warehousing and construction and from high-risk industries.
Annual Report 2025 Separate Financial Statements 280 The following table presents the decreases in the impairment allowance from the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2024: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers (16 613) (7 663) (2 014) (7 046) (1 053) (1 338) Corporate clients (2 169) (520) (690) (2 412) – (31) Retail clients (14 444) (7 143) (1 324) (4 634) (1 053) (1 307) Debt securities (109) – – – – – Commitments and financial guarantees provided (354) (124) (1) – (13) (1) Banks – – – – – – Corporate clients (220) (57) – – – – Retail clients (134) (67) (1) – (13) (1) Total (17 076) (7 787) (2 015) (7 046) (1 066) (1 339) The following table presents the increases in the impairment allowance from the stages for financial assets measured at amortised cost and contingent liabilities and other off-balance sheet items as at 31 December 2024: From Stage 2 to Stage 1 From Stage 1 to Stage 2 From Stage 3 to Stage 2 From Stage 2 to Stage 3 From Stage 3 to Stage 1 From Stage 1 to Stage 3 Loans and advances to customers 3 434 17 266 156 21 601 26 16 766 Corporate clients 1 149 2 033 27 9 473 – 1 559 Retail clients 2 285 15 233 129 12 128 26 15 207 Debt securities 2 – – – – – Commitments and financial guarantees provided 127 417 – 21 – 18 Banks – – – – – – Corporate clients 109 135 – 6 – – Retail clients 18 282 – 15 – 18 Total 3 563 17 683 156 21 622 26 16 784
Annual Report 2025 Separate Financial Statements 281 19. Receivables from hedging derivatives 2025 2024 Positive fair value of financial derivatives for fair value hedging of interest rate risk 50 503 68 515 Micro interest rate contracts 26 103 21 169 Portfolio interest rate contracts 24 400 47 346 Total 50 503 68 515 A detailed overview of receivables from hedging transactions is shown in Note “Fair value hedges related to hedging transaction s”. 20. Investments in subsidiaries and associates Company Ownership interest (in %) Cost Impairment allowance Carrying amount as at 31 December 2025 Carrying amount as at 31 December 2024 Subsidiaries Tatra-Leasing, s.r.o. 100.00 46 419 – 46 419 46 419 Tatra Asset Management, správ. spol., a. s. 100.00 1 660 – 1 660 1 660 Doplnková dôchodková spoločnosť Tatra banky, a. s. 100.00 10 846 – 10 846 10 846 Tatra Leasing Broker, s.r.o. 11.30 17 – 17 17 Total 58 942 – 58 942 58 942 The Bank owns indirect shares in its subsidiaries through Tatra-Leasing, s.r.o., as set out in Note I. General Information. The Bank owns a 100% share in all of these indirectly-owned subsidiaries with 100% voting rights.
Annual Report 2025 Separate Financial Statements 282 21. Non-current tangible and intangible assets and right-of-use assets Movements in non-current tangible assets as at 31 December 2025: Land and buildings – Right-of-use of assets* Land and buildings Machinery & equipment Other non-current assets Vehicles Assets under construction Total Cost 1 January 2025 86 842 35 454 50 961 18 078 4 278 6 456 202 069 Opening balance adjustments – 1 687 – – – – 1 687 Additions – – – – – 26 525 26 525 Disposals (2 341) (531) (5 997) (294) (569) – (9 732) Transfer from tangible assets under construction 11 545 2 632 7 229 1 234 1 027 (23 667) – 31 December 2025 96 046 39 242 52 193 19 018 4 736 9 314 220 549 Accumulated depreciation 1 January 2025 (50 971) (17 436) (35 667) (9 826) (1 488) – (115 388) Opening balance adjustments – (1 687) – – – – (1 687) Depreciation charges (11 506) (2 660) (5 710) (1 821) (406) – (22 103) Disposals 2 206 502 5 883 246 343 – 9 180 Impairment allowance – 112 – – – – 112 31 December 2025 (60 271) (21 169) (35 494) (11 401) (1 551) – (129 886) Carrying amount as at 1 January 2025 35 871 18 018 15 294 8 252 2 790 6 456 86 681 Carrying amount as at 31 December 2025 35 775 18 073 16 699 7 617 3 185 9 314 90 663 * An analysis of the maturity of cash flows from lease liabilities is included in Note “Leases as a lessee (IFRS 16)”.
Annual Report 2025 Separate Financial Statements 283 Movements in non-current tangible assets as at 31 December 2024: Land and buildings – Right-of-use of assets* Land and buildings Machinery & equipment Other non-current assets Vehicles Assets under construc- tion Total Cost 1 January 2024 82 429 32 407 47 974 16 858 3 944 4 782 188 394 Additions – – – – – 20 884 20 884 Disposals (2 746) (321) (3 050) (356) (736) – (7 209) Transfer from tangible assets under construction 7 159 3 368 6 037 1 576 1 070 (19 210) – 31 December 2024 86 842 35 454 50 961 18 078 4 278 6 456 202 069 Accumulated depreciation 1 January 2024 (40 994) (15 164) (32 647) (8 368) (1 569) – (98 742) Depreciation charges (11 171) (2 467) (6 069) (1 765) (418) – (21 890) Disposals 1 194 226 3 049 307 499 – 5 275 Impairment allowance – (31) – – – – (31) 31 December 2024 (50 971) (17 436) (35 667) (9 826) (1 488) – (115 388) Carrying amount as at 1 January 2024 41 435 17 243 15 327 8 490 2 375 4 782 89 652 Carrying amount as at 31 December 2024 35 871 18 018 15 294 8 252 2 790 6 456 86 681 * An analysis of the maturity of cash flows from lease liabilities is included in Note “Leases as a lessee (IFRS 16)”. Movements in non-current intangible assets as at 31 December 2025: Software Assets under construction Total Cost 1 January 2025 148 180 12 614 160 794 Additions – 24 847 24 847 Disposals (3 808) – (3 808) Transfer from intangible assets under construction 22 053 (22 053) – 31 December 2025 166 425 15 408 181 833 Accumulated amortisation 1 January 2025 (107 638) – (107 638) Amortisation charges (17 416) – (17 416) Disposals 3 396 – 3 396 Impairment allowance (769) – (769) 31 December 2025 (122 427) – (122 427) Carrying amount as at 1 January 2025 40 542 12 614 53 156 Carrying amount as at 31 December 2025 43 998 15 408 59 406
Annual Report 2025 Separate Financial Statements 284 Movements in non-current intangible assets as at 31 December 2024: Software Assets under construction Total Cost 1 January 2024 132 440 9 905 142 345 Additions – 18 449 18 449 Disposals – – – Transfer from intangible assets under construction 15 740 (15 740) – 31 December 2024 148 180 12 614 160 794 Accumulated amortisation 1 January 2024 (91 788) – (91 788) Amortisation charges (14 283) – (14 283) Disposals 40 – 40 Impairment allowance (1 607) – (1 607) 31 December 2024 (107 638) – (107 638) Carrying amount as at 1 January 2024 40 652 9 905 50 557 Carrying amount as at 31 December 2024 40 542 12 614 53 156 Insurance coverage The Bank concluded an insurance contract for assets and business disruption (International Insurance Program) under which its buildings are covered up to EUR 54 420 thousand, machinery and movable assets up to EUR 48 048 thousand, business disruption up to EUR 13 500 thousand, insurance of electronics (local amendment to the fronting contract), under which the Bank’s ATMs and cash dispensers (cashomats) are covered up to EUR 5 512 thousand, and liability insurance – damage to third party assets, life and health, expenses for an insured person’s defence with an insured amount of EUR 10 000 thousand. Vehicles are insured under a motor hull insurance contract up to a maximum risk of EUR 5 584 thousand. 22. Deferred tax asset 2025 2024 Tax asset – deferred 51 046 51 723 Tax liability – deferred – – Total 51 046 51 723 Net deferred income tax asset resulted mainly from temporary deductible differences described in Note “Income tax”.
Annual Report 2025 Separate Financial Statements 285 23. Other assets 2025 2024 Prepayments and other deferrals 23 545 29 601 Inventories 723 770 Other assets 1 463 1 367 Total 25 731 31 738 The increase in “Prepayments and other deferrals” is due to an increase in supplier invoices paid in advance. 24. Financial liabilities held for trading 2025 2024 Negative fair value of financial derivatives held for trading 6 448 11 070 Interest rate contracts 5 336 10 680 Currency contracts 1 112 390 Liabilities from debt securities held for trading – – Total 6 448 11 070
Annual Report 2025 Separate Financial Statements 286 25. Financial liabilities measured at amortised cost Financial liabilities measured at amortised cost by product group are as follows: 2025 2024 Deposits from banks 239 057 294 294 Current accounts and interbank settlement 2 589 6 946 Money-market business 19 103 242 Loans received 81 460 150 980 Subordinated debt 135 905 136 126 Deposits from customers 17 254 239 15 710 165 Current accounts and settlement 13 262 015 12 338 173 Time deposits 3 991 950 3 371 682 Savings deposits 231 235 Loans received 43 75 Change in the fair value of hedged items in interest rate risk hedging – Deposits from customers (39 394) (20 343) Liabilities from debt securities 3 400 949 2 662 250 Debt securities issued – covered bonds 2 471 376 1 419 364 Debt securities issued – uncovered bonds 929 573 1 242 886 Other financial liabilities 45 801 46 332 of which: Lease liabilities 36 761 37 881 Total 20 900 652 18 692 698 Classification of deposits measured at amortised cost by customer segment as at 31 December 2025 and 31 December 2024: 2025 2024 Banks 239 057 294 294 Public sector 617 051 225 632 Corporate clients 6 205 132 5 820 285 Retail clients 10 392 662 9 643 905 Total 17 453 902 15 984 116
Annual Report 2025 Separate Financial Statements 287 Loans received and subordinated debt by type of counterparty are as follows: Type of loan Currency Type of loan by maturity Start of loan drawing Interest rate Contractual maturity 2025 2024 Repo transactions received from banks: – commercial banks EUR Short-term December 2025 1.8% January 2026 71 408 135 718 – commercial banks EUR Short-term December 2025 1.8% January 2026 10 052 15 262 Subordinated debt from banks: – commercial banks EUR Long-term November 2019 3M EURIBOR + 2.4% November 2029 135 905 136 126 Total 217 365 287 106 The Bank issued covered and uncovered bonds with the following conditions: Name Interest rate Currency Number of bonds issued Bonds unit face value in currency Issue date Maturity date Frequency of coupon payment 2025 2024 Covered bonds HZL 068 5.00% EUR 1 000 10 000 14. 10. 2011 14. 10. 2031 annually 10 058 10 051 HZL 083 – repaid 1.110% EUR – 100 000 29. 4. 2015 29. 4. 2025 annually – 49 993 HZL 088 1.00% EUR 500 100 000 16. 11. 2016 16.1 1. 2026 annually 49 335 48 503 TATSK FVHDG 0.13% EUR 2 500 100 000 1. 7. 2019 1. 7. 2026 annually 247 431 241 727 TATSK KD4 – repaid 0.125% EUR – 100 000 5. 3. 2021 5. 3. 2025 annually – 29 852 TATSK KD5 3.375% EUR 4 500 100 000 31. 1. 2023 31. 1. 2026 annually 463 860 514 628 TB KD6 – repaid 0.00% EUR – 1 000 3. 11. 2023 3. 11. 2025 no coupon – 24 341 TB KD7 2.75% EUR 5 000 100 000 9. 10. 2024 9. 10. 2028 annually 499 620 500 270 TB KD9 2.75% EUR 5 000 100 000 27. 5. 2025 27. 5. 2030 annually 501 848 – TB KD10 2.875% EUR 5 000 100 000 11. 9. 2025 11. 9. 2031 annually 496 956 – TB KD7+ 2.750% EUR 1 000 100 000 9. 10. 2024 9. 10. 2028 annually 101 364 – TB KD9+ 2.750% EUR 1 000 100 000 27. 5. 2025 27. 5. 2030 annually 100 904 – Uncovered bonds TB FLOAT1 6M EUR EURIBOR EUR 1 000 100 000 26. 10. 2020 26. 10. 2027 semi-annually 101 728 102 447 TB FIX1 0.50% EUR 250 100 000 26. 10. 2020 26. 10. 2027 annually 24 860 24 772 TB FVHDG GREEN 0.50% EUR 3 000 100 000 23. 4. 2021 23. 4. 2028 annually 290 972 283 630 TB FIX2 3.20% EUR 70 981 1 000 10. 10. 2022 9. 10. 2026 annually 71 471 71 445 TB GREEN FVHDG2 7.50% USD 200 100 000 10. 11. 2022 10. 11. 2029 semi-annually 17 502 19 420 TB GREEN2 – repaid 5.95% EUR – 100 000 17. 2. 2024 17. 2. 2026 annually – 315 155 TB ZERO 0.00% EUR 7 000 1 000 26. 5. 2024 11. 5. 2026 no coupon 6 851 6 450 TB GREEN FVHDG3 4.97% EUR 3 500 100 000 29. 4. 2025 29. 4. 2030 annually 365 886 369 268 TB FIX4 3.75% EUR 1 000 50 000 29. 10. 2025 29. 10. 2029 annually 50 303 50 298 Total issued bonds 3 400 949 2 662 250
Annual Report 2025 Separate Financial Statements 288 In addition to the above covered bonds, the Bank has also issued covered bonds which were not sold (face value of EUR 1 000 000 thousand, carrying amount of EUR 959 252 thousand). The above covered bonds are included in the off-balance sheet accounts and the Bank may use them as collateral. The Bank issues covered bonds as one of the financing sources on the capital markets. For the purposes of meeting the requirements for eligible liabilities, the Bank also issued unsecured non- subordinated bonds. The bond-related rights are governed by generally-binding legal regulations and relevant documentation (securities prospectus, issue or final terms), which the issuer publishes on its website. All bonds issued by the Bank are book-entry, bearer and freely transferable. They are traded on the Bratislava Stock Exchange. 26. Liabilities from hedging derivatives 2025 2024 Negative fair value of financial derivatives for fair value hedging of interest rate risk 141 630 198 948 Micro interest rate contracts 95 786 98 937 Portfolio interest rate contracts 45 844 100 011 Total 141 630 198 948 A detailed overview of liabilities from hedging transactions is shown in Note “Fair value hedges related to hedging transactions”. 27. Provisions Movements in provisions as at 31 December 2025: As at 1 January 2025 Creation/ (Release) Usage As at 31 December 2025 Commitments and financial guarantees provided (Stage 1) 7 735 (213) – 7 522 Commitments and financial guarantees provided (Stage 2) 2 116 4 052 – 6 168 Commitments and financial guarantees provided (Stage 3) 207 311 – 518 Litigation 22 266 (9 440) (1 825) 11 001 Provisions for employee benefits 6 028 412 (33) 6 407 Employee provisions 22 507 13 375 (10 152) 25 730 Other provisions 158 2 652 – 2 810 Total 61 017 11 149 (12 010) 60 156
Annual Report 2025 Separate Financial Statements 289 Movements in provisions as at 31 December 2024: As at 1 January 2024 Creation/ (Release) Usage As at 31 December 2024 Commitments and financial guarantees provided (Stage 1) 7 530 205 – 7 735 Commitments and financial guarantees provided (Stage 2) 1 723 393 – 2 116 Commitments and financial guarantees provided (Stage 3) 375 (168) – 207 Litigation 22 547 (125) (156) 22 266 Provisions for employee benefits 5 326 732 (30) 6 028 Employee provisions 21 344 11 319 (10 156) 22 507 Other provisions 219 (61) – 158 Total 59 064 12 295 (10 342) 61 017 Key assumptions used in the actuarial calculation of provisions for employee benefits: Annual discount rate 3.40% Future actual annual rate of salary increases 2.00% Annual employee turnover 2.80% – 6.20% Retirement age According to the applicable legislation Long-term provisions for employee benefits are calculated using the valid mortality tables issued by the Statistical Office of the Slovak Republic. The Bank does not have pension arrangements separate from the state pension system of the Slovak Republic. Pursuant to the Slovak legal regulations, an employer is obliged to pay contributions to social security, sickness insurance, health insurance, accident insurance, unemployment insurance, and contributions to a guarantee fund set as a percentage of the assessment base. These expenses are recognised in the statement of comprehensive income in the period in which an employee was entitled to a salary. 28. Current tax liability 2025 2024 Current tax liability 4 282 12 207 Total 4 282 12 207
Annual Report 2025 Separate Financial Statements 290 29. Other liabilities 2025 2024 Unbilled liabilities 47 892 48 097 Other liabilities to the state budget 1 876 1 949 Social fund payables 2 055 1 983 Liabilities to employees 12 082 11 571 Other liabilities 18 307 5 387 Total 82 212 68 987 “Other liabilities” include a financial transaction tax liability totalling EUR 13 597 thousand. This tax entered into force on 1 April 2025. 30. Equity Equity, except for the profit for the current year, consists of: 2025 2024 Share capital – ordinary shares 56 873 56 873 Share capital – preference shares 7 453 7 453 Treasury shares (1 958) (2 217) Share premium 298 866 298 810 Reserve and other funds 14 446 14 446 Revaluation reserve from financial instruments measured at fair value through other comprehensive income (975) (2 203) Retained earnings (excluding profit after tax for the current year) 936 536 914 557 AT1 capital 100 000 100 000 Total 1 411 241 1 387 719 The type, form, nature, number and face value of ordinary shares and preference shares issued by the Bank: Type Ordinary shares Ordinary shares Preference shares Form Registered Registered Registered Nature Book-entry Book-entry Book-entry Number 60 616 pcs 2 095 pcs 1 863 357 pcs Face value per share EUR 800 EUR 4 000 EUR 4 Issue No. (ISIN) SK1110001502 series 01-05 SK1110015510 SK1110007186 SK1110008424 SK1110010131 SK1110012103 SK1110013937 SK1110014901 SK1110016237 SK1110016591
Annual Report 2025 Separate Financial Statements 291 Movements in ordinary and preference shares during 2025: Number of shares 1 Jan 2025 Purchase/sale 31 Dec 2025 Ordinary shares: EUR 800 60 616 – 60 616 Ordinary shares: EUR 4 000 2 095 – 2 095 Preference shares 1 835 534 (3 795) 1 839 329 Description of rights: Each holder of an ordinary share is the Bank’s shareholder. Each shareholder enjoys their fundamental shareholder rights resulting from the Commercial Code and from the Bank’s Articles of Association, mainly: • The right to share in the Bank’s profit (dividend), based on the proportion of the total face value of their shares to the total face value of all shareholders; • The right to attend the General Meeting, vote at the General Meeting, ask for information thereon and explanations regarding the Bank’s issues and/or issues concerning the controlled entities and related to the agenda of the General Meeting, make motions at the General Meeting; and • The right to share in the liquidation balance. Each holder of preference shares has similar rights as holders of ordinary shares; the only difference is that the preference shares are not equipped with the right to vote at a General Meeting, except for cases in which the law assigns a voting right to such shares. A preferential right to dividends is attached to preference shares and solely consists of the right to a dividend amounting to a fixed multiple of the dividend awarded at the distribution of profit to shareholders holding the ordinary shares according to the formula: DPA = 1.001 x DKA800/200 = 1.001 x DKA4000/1000 (DPA – preferential dividend per preference share at a face value of EUR 4, DKA800 – dividend per ordinary share at a face value of EUR 800, and DKA4000 – dividend per ordinary share at a face value of EUR 4 000). A voting right exercisable at the General Meeting is determined by the face value of the share, where one vote is assigned to each share at a face value of EUR 800 and five voting rights are assigned to each ordinary share at a face value of EUR 4 000. If the law requires voting by the preference shareholders, their voting is conducted separately and each preference share at a face value of EUR 4 is assigned one vote. Ordinary shares are publicly tradable on stock markets, preference shares are not publicly tradable. The Bank creates a share premium fund from ordinary and preference share premiums. Reserve fund and other funds: The Bank established a reserve fund at 10% of the share capital, which is intended to cover losses. The reserve fund was replenished annually with 10% of net profit, up to 20% of the Bank’s share capital, but not less than the minimum reserve fund stipulated by the applicable law. The Bank created a special-purpose reserve fund in accordance with the Methodological Instruction of the Ministry of Finance from exchange rate differences of foreign capital resulting from devaluation. Its use is intended to cover the losses from banking transactions. In August 2018, the Bank issued subordinated AT1 capital investment certificates in the amount of EUR 100 000 thousand with the interest rate of 12M EURIBOR + 6.50% meeting the requirements for Tier 1 capital.
Annual Report 2025 Separate Financial Statements 292 The AT1 capital investment certificate is a perpetual instrument without the obligation to deliver cash. The Bank may, at its discretion, repay the certificate no earlier than 5 years after issue. Early repayment must be approved by the Supervisory Board of the Bank and the regulator. AT1 capital investment certificates comply with the definition of an equity instrument in accordance with IAS 32. 31. Valuable items received for custody and management The Bank recognises valuable items received for custody and management at fair values. Valuable items received for custody and management are not owned by the Bank. As a result, they are not part of its assets, and are included in the off-balance sheet. 2025 2024 Valuable items received for custody 13 634 14 854 Merchandise and warehouse trust receipts 12 794 12 759 Gold 840 2 095 Valuable items received for depositary management 10 082 148 8 717 832 Securities 10 082 148 8 717 832 Total 10 095 782 8 732 686 In addition to the Bank’s function as depositary under the Securities Act, the Bank provides standard securities management services for the Parent Company (Raiffeisen Bank International). The volume of securities managed on behalf of RBI amounted to EUR 5 331 897 thousand (as at 31 December 2024: EUR 4 804 936 thousand). While acting as a depositary for the amounts in the table above, in accordance with its function of a depositary for Tatra Asset Management, správ. spol., a.s. (“TAM”), as at 31 December 2025 the Bank recognised securities deposited for management by TAM mutual funds in the amount of EUR 1 997 162 thousand (as at 31 December 2024: EUR 1 720 761 thousand) in the off-balance sheet accounts. 32. Sale and repurchase agreements As at 31 December 2025 and 31 December 2024, the following repurchase transactions were made: 2025 2024 Repo deals (debtor) Deposits from banks 81 460 150 980 Total 81 460 150 980
Annual Report 2025 Separate Financial Statements 293 As collateral for the received repurchase transactions, the Bank provided debt securities and loans at the carrying amount of EUR 84 710 thousand of the portfolio of financial assets measured at amortised cost. 2025 2024 Reverse repo deals (creditor) Loans and advances to banks 195 152 49 643 Total 195 152 49 643 As part of the reverse repo deals, the Bank received debt securities as collateral at fair value of EUR 173 173 thousand. 33. Assets pledged as collateral Liabilities secured by the Bank’s assets: 2025 2024 Deposits from banks measured at amortised cost – Received loans from the National Bank of Slovakia – – Deposits from banks measured at amortised cost – REPO loans received from banks 81 460 150 980 Liabilities from debt securities 2 471 376 1 419 364 Financial liabilities held for trading – Negative fair value of financial derivatives held for trading 145 686 204 640 Total 2 698 522 1 774 984 Collateral attributable to the aforementioned liabilities comprised the following assets recognised in the statement of financial position: 2025 2024 Other demand deposits 678 365 Loans and advances to banks measured at amortised cost 92 826 122 850 Loans and advances to customers measured at amortised cost 4 873 685 2 884 051 Debt securities held for trading – – Debt securities measured at fair value through other comprehensive income – – Debt securities measured at amortised cost 542 467 189 614 Total 5 509 656 3 196 880
Annual Report 2025 Separate Financial Statements 294 Other pledged assets without a liability: 2025 2024 Debt securities measured at amortised cost 1 753 938 3 065 947 Total 1 753 938 3 065 947 As at 31 December 2025, the Bank determined the volume of mortgage loans usable as collateral for future issues of covered bonds in the amount of EUR 394 364 thousand (31 December 2024: EUR 1 902 513 thousand). The year-on-year decrease in the volume of these loans is due to higher issuance of covered bonds during 2025. The Bank opened margin accounts as collateral for its derivative transactions. The amount of cash deposited by the Bank in margin accounts depends on the volume and risk exposures of the deals made. The amount of cash deposited in margin accounts equals the amount of assets pledged as collateral and is recognised under “Financial assets measured at amortised cost”. As part of liquidity management, the Bank preventively retained an open position for debt securities. The Bank has an option to draw an intraday loan in the amount of EUR 500 000 for the pledged securities (31 December 2024: the Bank did not have this option). The Bank had not drawn any financing from the central bank as at 31 December 2025 (31 December 2024: also no drawing). The Bank has determined the amount of highly liquid assets usable as collateral in the monetary policy operations of the European Central Bank, except for deposits with central banks and other banks for the following financial assets: 2025 2025 Face value Carrying amount Government bonds 4 444 218 4 444 926 Bonds issued by other sectors 210 255 212 940 Corporate loans 244 312 244 654 Total 4 898 785 4 902 520 34. Offsetting financial assets and liabilities The disclosures set out in the tables below include financial assets and financial liabilities that are offset in the Bank’s statement of financial position or are subject to an enforceable/ unenforceable master netting arrangement or a similar agreement that covers similar financial instruments, irrespective of whether they are offset in the Bank’s statement of financial position or not.
Annual Report 2025 Separate Financial Statements 295 The following table provides an overview of framework agreements for offsetting the assets and liabilities as at 31 December 2025: Asset/Liability in the statement of financial position Value not offset in the statement of financial position: Financial instrument Net value Assets: Positive fair value of financial derivates held for trading 55 936 55 776 160 Total assets 55 936 55 776 160 Liabilities: Negative fair value of financial derivates held for trading 146 208 55 776 90 432 Total liabilities 146 208 55 776 90 432 The following table provides an overview of framework agreements for offsetting assets and liabilities as at 31 December 2024: Asset/Liability in the statement of financial position Value not offset in the statement of financial position: Financial instrument Net value Assets: Positive fair value of financial derivates held for trading 79 567 79 549 18 Total assets 79 567 79 549 18 Liabilities: Negative fair value of financial derivates held for trading 205 416 79 549 125 867 Total liabilities 205 416 79 549 125 867 35. Fair value hedges related to hedging transactions The Bank uses interest rate swaps to hedge the interest rate risk related to issued debt securities – mortgage bonds and debentures from the debt securities portfolio and debt securities from the portfolio of financial assets measured at fair value through other comprehensive income. Changes in fair values of these interest rate swaps as a result of interest rate changes offset, to a large extent, changes in the fair values of issued mortgage bonds and debentures caused by changes in risk-free interest rates. Hedging was effective during the reporting period. As at 31 December 2025, in relation to the above hedging instruments, the Bank recognised a net profit in the amount of EUR 36 808 thousand. As at 31 December 2024, in relation to the hedging instruments, the Bank recognised a net profit in the amount of EUR 25 540 thousand.
Annual Report 2025 Separate Financial Statements 296 As at 31 December 2025, the net loss from hedged items related to the hedged risk amounted to EUR 36 953 thousand. As at 31 December 2024, the Bank recognised a net loss of EUR 25 142 thousand. Both items are recognised in Note “Net profit/(loss) on financial instruments remeasured through profit or loss”. The following tables provide an overview of receivables and payables from hedging transactions as at 31 December 2025: The table below shows the periods when cash flow hedges are expected: Face value of the hedging instrument More than 3 months, up to 1 year More than 1 year, up to 5 years More than 5 years Financial derivatives for fair value hedging 180 000 501 000 6 005 351 2 672 381 Total interest rate transactions 180 000 501 000 6 005 351 2 672 381 Effects of hedge accounting on the financial position and performance – hedging instruments: Face value of the hedging instrument Assets – Fair value of the hedging instrument Liabilities – Fair value of the hedging instrument Changes in fair value used for calculating hedge ineffectiveness Interest rate risk 3 597 285 26 103 45 844 39 489 Micro financial derivatives for fair value hedging 3 597 285 26 103 45 844 39 489 Interest rate risk 5 761 447 24 400 95 786 (2 681) Portfolio financial derivatives for fair value hedging 5 761 447 24 400 95 786 (2 681) Effects of hedge accounting on the financial position and performance – hedged items: Assets – Carrying amount of the hedged item Liabilities – Carrying amount of the hedged item Face value of the hedging instrument Accumulated amount of fair value hedge adjustments included in the carrying amount Changes in fair value used for calculating hedge ineffectiveness Debt securities 962 993 – 1 027 285 (3 160) (42 197) Loans and advances 3 760 000 – 3 760 000 8 164 (16 642) Deposits from customers – 2 001 447 2 001 447 (39 394) 18 916 Debt securities issued – 2 570 453 2 570 000 (21 238) 2 970 Hedged financial instruments 4 722 993 4 571 900 9 358 732 (55 628) (36 953)
Annual Report 2025 Separate Financial Statements 297 The following tables provide an overview of receivables and payables from hedging transactions as at 31 December 2024: The table below shows the periods when cash flow hedges are expected: Up to 3 Months More than 3 months, up to 1 year More than 1 year, up to 5 years More than 5 years Financial derivatives for fair value hedging – 620 000 3 831 847 2 081 986 Total interest rate transactions – 620 000 3 831 847 2 081 986 Effects of hedge accounting on the financial position and performance – hedging instruments: Face value of the hedging instrument Assets – Fair value of the hedging instrument Liabilities – Fair value of the hedging instrument Changes in fair value used for calculating hedge ineffectiveness Interest rate risk 2 641 672 21 169 100 011 8 650 Micro financial derivatives for fair value hedging 2 641 672 21 169 100 011 8 650 Interest rate risk 3 892 160 47 346 98 937 16 890 Portfolio financial derivatives for fair value hedging 3 892 160 47 346 98 937 16 890 Effects of hedge accounting on the financial position and performance – hedged items: Assets – Carrying amount of the hedged item Liabilities – Carrying amount of the hedged item Face value of the hedging instrument Accumulated amount of fair value hedge adjustments included in the carrying amount Changes in fair value used for calculating hedge ineffectiveness Debt securities 1 133 365 – 1 121 672 45 783 19 648 Loans and advances 1 960 000 – 1 960 000 24 806 7 270 Deposits from customers – 1 932 160 1 932 160 (20 343) (24 160) Debt securities issued – 1 512 811 1 520 000 (18 301) (27 900) Hedged financial instruments 3 093 365 3 444 971 6 533 832 31 945 (25 142)
Annual Report 2025 Separate Financial Statements 298 36. Derivative financial instruments The total volume of unsettled derivative financial instruments as at 31 December 2025 is as follows: Face values by maturity Fair values Up to 1 year From 1 to 5 years More than 5 years Total Positive (Note15 and Note 19) Negative (Note 24 and Note 26) a) Interest-rate contracts for hedging 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630) OTC products: Interest rate swaps 681 000 6 005 351 2 672 381 9 358 732 50 503 (141 630) b) Interest-rate contracts for trading 153 015 849 787 105 900 1 108 702 5 547 (5 336) OTC products: Interest rate swaps 82 718 821 891 105 900 1 010 510 5 082 (5 077) Interest rate options-buy 35 293 20 563 – 55 856 363 (102) Interest rate options-sell 35 003 7 333 – 42 336 102 (156) Stock exchange products: Interest rate futures – – – – – – c) Currency contracts for trading 794 189 – – 794 189 1 301 (1 112) OTC products: Currency swaps 562 120 – – 562 120 777 (874) Currency-interest rate swaps Currency forwards 181 428 – – 181 428 452 (227) Currency options-buy 25 348 – – 25 348 68 – Currency options-sell 25 294 – – 25 294 4 (11) Total 1 628 204 6 855 138 2 778 281 11 261 623 57 351 (148 078)
Annual Report 2025 Separate Financial Statements 299 The total volume of unsettled derivative financial instruments as at 31 December 2024 was as follows: Face values by maturity Fair values Up to 1 year From 1 to 5 years More than 5 years Total Positive (Note15 and Note 19) Negative (Note 24 and Note 26) a) Interest rate contracts for hedging 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948) OTC products: Interest rate swaps 620 000 3 831 847 2 081 986 6 533 832 68 515 (198 948) b) Interest-rate contracts for trading 781 046 739 091 91 900 1 612 037 11 153 (10 680) OTC products: Interest rate swaps 713 829 630 263 91 900 1 435 992 10 237 (10 149) Interest rate options-buy 36 109 62 211 – 98 320 701 (217) Interest rate options-sell 31 109 46 617 – 77 725 215 (314) Stock exchange products: Interest rate futures – – – – – – c) Currency contracts for trading 423 101 – – 423 101 2 604 (390) OTC products: Currency swaps 354 554 – – 354 554 2 498 (169) Currency-interest rate swaps Currency forwards 42 679 – – 42 679 102 (220) Currency options-buy 13 651 – – 13 651 3 – Currency options-sell 12 217 – – 12 217 1 (1) Total 1 824 146 4 570 938 2 173 886 8 568 970 82 272 (210 018) 37. Fair value of financial instruments Financial instruments measured at fair value The fair value of financial instruments is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction. Where market prices are available (in this case, in particular, for securities and derivatives traded on a stock exchange and on functioning markets), the fair value estimate is based on market prices. All other financial instruments were valued on the basis of internal valuation models, including present value or option price models, or an external expert opinion was used.
Annual Report 2025 Separate Financial Statements 300 The following table shows a summary of financial instruments recognised at fair value divided into Levels 1 to 3 based on fair value measurements as at 31 December 2025: Financial assets at fair value Level 1* Level 2** Level 3*** Total Financial assets held for trading 76 6 848 – 6 924 Positive fair value of derivative financial instruments held for trading – 6 848 – 6 848 Debt securities 76 – – 76 Non-trading financial assets mandatorily measured at fair value through profit or loss – 3 818 7 625 11 443 Equity securities 2 468 – 2 468 Debt securities – 1 350 – 1 350 Mutual fund certificates – – 7 625 7 625 Financial assets measured at fair value through other comprehensive income 38 735 7 480 2 320 48 535 Equity instruments – – 2 320 2 320 Debt securities 38 735 7 480 – 46 215 Receivables from hedging derivatives – 50 503 – 50 503 Positive fair value of derivative financial instruments for fair value hedging – 50 503 – 50 503 Total 38 811 68 649 9 945 117 405 Financial liabilities at fair value Level 1* Level 2** Level 3*** Total Financial liabilities held for trading – 6 448 – 6 448 Negative fair value of derivative financial instruments for trading – 6 448 – 6 448 Debt securities and other fixed income securities – – – – Liabilities from hedging derivatives – 141 630 – 141 630 Negative fair value of derivative financial instruments for fair value hedging – 141 630 – 141 630 Total – 148 078 – 148 078 * Level 1 – derived from listed prices on active markets. ** Level 2 – derived from active markets other than prices for identical assets or liabilities. *** Level 3 – inputs for assets or liabilities, which are not based on observable market data.
Annual Report 2025 Separate Financial Statements 301 The following table shows a summary of financial instruments recognised at fair value divided into Levels 1 to 3 based on fair value measurements as at 31 December 2024: Financial assets at fair value Level 1* Level 2** Level 3*** Total Financial assets held for trading 9 588 13 757 – 23 345 Positive fair value of derivative financial instruments for trading – 13 757 – 13 757 Debt securities 9 588 – – 9 588 Non-trading financial assets mandatorily measured at fair value through profit or loss – 8 020 4 025 12 045 Equity securities 4 509 – 4 509 Debt securities – 3 511 – 3 511 Mutual fund certificates – – 4 025 4 025 Financial assets measured at fair value through other comprehensive income 43 392 48 765 2 300 94 457 Equity instruments – – 2 300 2 300 Debt securities 43 392 48 765 – 92 157 Receivables from hedging derivatives – 68 515 – 68 515 Positive fair value of derivative financial instruments for fair value hedging – 68 515 – 68 515 Total 52 980 139 057 6 325 198 362 Financial assets at fair value Level 1* Level 2** Level 3*** Total Financial liabilities held for trading – 11 070 – 11 070 Negative fair value of derivative financial instruments for trading – 11 070 – 11 070 Debt securities and other fixed income securities – – – – Liabilities from hedging derivatives – 198 948 – 198 948 Negative fair value of derivative financial instruments for fair value hedging – 198 948 – 198 948 Total – 210 018 – 210 018 * Level 1 – derived from listed prices on active markets. ** Level 2 – derived from active markets other than prices for identical assets or liabilities. *** Level 3 – inputs for assets or liabilities, which are not based on observable market data.
Annual Report 2025 Separate Financial Statements 302 Movements between Level 1 and Level 2 During 2025, there were no movements in bonds measured at fair value that were transferred from Level 1 to Level 2 based on a change in the bond price source. Movements in Level 3 financial instruments at fair value If there is at least one significant parameter of the measurement that is not observable on the market, this instrument is assigned to Level 3 measured at fair value. The following table shows changes in the financial instruments at fair value whose valuation models are based on unobservable inputs: As at 31 December 2024 Increase/ Decrease Revaluation: Profit/loss Revaluation: Other comprehensive income As at 31 December 2025 Mutual fund certificates 4 025 2 397 1 203 – 7 625 Equity securities 2 300 – – 20 2 320 Total 6 325 2 397 1 203 20 9 945 Qualitative information on financial instruments for Level 3 measurements: Financial instrument Valuation method Fair value Significant unobservable Inputs Range of unobservable Inputs Positive sensitivity* Negative sensitivity* Mutual fund certificates Net asset value 7 625 deduction 20 – 50% 763 (763) Equity securities Market value 2 320 – – 232 (232) Total 9 945 995 (995) * Equity investments measured at net asset value – price deterioration between -10% and +10%. Financial instruments recognised at amortised cost For the purposes of valuation of non-impaired receivables to banks and customers, the Bank uniformly implemented an approach applicable to the whole Group. For valuation of retail and corporate portfolios the method of discounting future cash flows until maturity is used. For the retail portfolio, future cash flows are discounted by a rate that takes into consideration the actual market situation and specific risk factors of the respective retail sub-portfolios. For the corporate portfolio, future cash flows are discounted by a rate that takes into consideration the actual market situation and risk specific factors of the respective transactions.
Annual Report 2025 Separate Financial Statements 303 The calculation of fair values of the respective transactions comprises of two essential steps: 1. Determination of future cash flows at the level of individual transactions representing the loan receivable; 2. Calculation of the respective discount rate that takes into consideration factors such as: • Market rates • Client’s credit quality • Liquidity • Administration expenses For the discounted future cash flows method, components of the discount factor taking into consideration a credit quality, level of liquidity costs and market rates change during the lifetime of the transaction (depending on the current situation at the time of the respective cash flows), while for example administrative costs are constant all the time at a level given by calibration at the beginning of the transaction. As regards debt securities measured at amortised cost and liabilities from debt securities measured at amortised cost, if market prices are available, the Bank classifies the securities to Level 1. If the security is not traded on the stock exchange or the NBS benchmark for the security is not disclosed, the Bank measures the security at fair value derived from inputs other than quoted prices and classifies the security to Level 2. For valuation of the defaulted portfolio, the Bank recognises as fair value the net value of the respective exposures, which represents the gross amount less any impairment allowances. Fixed interest liabilities to banks or customers were remeasured to fair values, which were different than their carrying amount in the statement of financial position, provided that their remaining maturity exceeded one year. Floating interest liabilities were taken into account only if the interest extension period was longer than 1 year. Only then the discounting on the basis of the anticipated interest rate in line with market rates will have a significant impact. The Bank used the income approach to calculate the fair value of its liabilities to banks and customers. Within the income approach, it applied the present value technique. The Bank used the discounted rate calculated by the discount rate adjustment technique to discount future contractual cash flows. The table below does not include the item “Change in the fair value of hedged items in interest rate risk hedging”.
Annual Report 2025 Separate Financial Statements 304 Fair value as at 2025 Carrying amount as at 2025 Fair value as at 2024 Carrying amount as at 2024 Assets Financial assets measured at amortised cost 20 747 881 20 878 252 18 190 590 18 394 045 Loans and advances to banks 288 224 288 224 173 158 173 158 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 288 224 288 224 173 158 173 158 Loans and advances to customers 15 835 786 15 933 244 14 152 867 14 273 776 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 15 835 786 15 933 244 14 152 867 14 273 776 Debt securities 4 623 871 4 656 784 3 864 565 3 947 111 of which Level 1 3 887 648 3 935 322 3 320 968 3 410 877 of which Level 2 736 223 721 462 543 597 536 234 of which Level 3 – – – – Investments in subsidiaries and associates 58 942 58 942 58 942 58 942 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 58 942 58 942 58 942 58 942 Liabilities Financial liabilities measured at amortised cost 20 954 818 20 940 046 18 710 400 18 713 041 Deposits from banks 239 057 239 057 294 294 294 294 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 239 057 239 057 294 294 294 294 Deposits from customers 17 244 551 17 254 239 15 698 138 15 710 165 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 17 244 551 17 254 239 15 698 138 15 710 165 Liabilities from debt securities 3 425 409 3 400 949 2 671 636 2 662 250 of which Level 1 – – – – of which Level 2 3 425 409 3 400 949 2 671 636 2 662 250 of which Level 3 – – – – Other financial liabilities 45 801 45 801 46 332 46 332 of which Level 1 – – – – of which Level 2 – – – – of which Level 3 45 801 45 801 46 332 46 332
Annual Report 2025 Separate Financial Statements 305 38. Risk report Credit risk The Bank bears a credit risk, i.e. the risk that the counterparty will not be able to fully repay the amounts owed at their maturity. The Bank classifies loan exposure borne by the Bank by setting limits of risk accepted with respect to one debtor, or a group of debtors, and with respect to individual countries. The aforementioned risks are monitored on a regular basis and reviewed at least annually. Exposure to one debtor, including banks and securities dealers, is also limited by partial limits set for balance sheet and off-balance sheet exposures, and by daily limits of exposure in relation to items traded, such as forward foreign currency contracts. The actual exposure is compared to set limits on a daily basis. The loan exposure is managed based on regular analyses of the ability of debtors and potential debtors to repay the principal amount and interest and using potential adjustments to such loan limits. Credit risks are also partially managed by collaterals and guarantees received from private individuals or legal entities. The Bank assesses and manages credit risk of retail debtors using scoring models (probability of default estimation) developed for individual products, or a specific client. Another important tool in credit quality management is the system of credit approval by risk assessment specialists, whose goal is to optimise the portfolio yields in relation to the risk borne by the Bank. The regular monitoring of the existing loan portfolio quality and trends in the portfolio together with appropriate strategies to maintain the quality of the existing portfolio are also important components that contribute to maintaining the entire portfolio quality and the targeted level of risk costs of the Bank. The impact of climate risk, primarily physical risk, is reflected in a higher estimate of the loss given default for products secured by residential real estate. When collecting receivables, the Bank uses a broad scale of tools and collection strategies depending on the type and amount of receivables. The Bank uses both internal and external sources to collect receivables. In the event of an unsuccessful collection of receivables from clients, the receivables are forwarded to external agencies specialising in the enforcement of receivables. Receivables with higher amounts and specific receivables are dealt with by an in- house expert team in co-operation with the legal department and other professional units of the Bank. As part of credit risk monitoring and management, the Bank also closely observes the area of exposure and residual risks. Exposure risk represents the risk resulting from the concentration of the Bank’s transactions with an entity, a group of economically-related parties, state, geographical area, industry sector, collateral provider, etc. The risk is closely related to both exposures in the Banking Book and exposures in the Trading Book. To manage exposure risk effectively, the Bank focuses on quality portfolio management and its adequate diversification while adhering to set exposure limits (large assets exposure and others). The Bank also develops methods for exposure risk quantification. The climate risk as part of the credit risk is fully reflected through the transfer risk as part of client assessment and loan application, which also result in a client’s E-scoring. The Bank takes into account ESG-related corporate information provided by the client, internal models and external third-party inputs. The physical risk is fully reflected in the appraisal of property used as collateral for a loan.
Annual Report 2025 Separate Financial Statements 306 Residual risk represents the risk stemming from the insufficient enforceability of rights arising to the Bank from security received against credit risk. The Bank eliminates this risk in particular by means of consistently observing legal and operational requirements, conservative valuation and revaluation methods, and by applying appropriate discounts depending on the type and quality of the received collateral. The Bank also bears a credit risk in trading with OTC derivatives. This risk is monitored on a daily basis and mitigated by collateral contracts which allow the Bank to request additional collateral from the counterparty to ensure at least the current value of the derivative transactions with the counterparty. For counterparties that are not financial institutions, the Bank requires, in addition to the current value, a potential future value of derivatives within the 10-day horizon. In the event of failure to provide the relevant collateral, the Bank has the right to terminate all derivative transactions with the counterparty prematurely, offsetting the individual losses and gains, and the potential resulting loss to the client is realised against the collateral provided by the client. The table below shows the maximum amount of credit risk regardless of received collateral: Credit risk related to balance sheet assets: 2025 2024 Cash and other demand deposits 213 190 251 904 Cash balances at central banks 1 343 892 1 497 618 Financial assets held for trading 6 924 23 345 Non-trading financial assets mandatorily measured at fair value through profit or loss 11 443 12 045 Financial assets at fair value through other comprehensive income 48 535 94 457 Financial assets at amortised cost 20 886 416 18 418 851 Receivables from hedging derivatives 50 503 68 515 Other assets 23 545 29 601 Total 22 584 448 20 396 336 Credit risk related to off-balance sheet items: 2025 2024 Contingent liabilities from guarantees and letters of credit 766 879 802 225 Irrevocable loan commitments/“stand-by facility” 1 391 069 1 227 188 Revocable loan commitments/“stand-by facility” 2 856 145 2 639 144 Total 5 014 093 4 668 557
Annual Report 2025 Separate Financial Statements 307 The table below shows a summary of the quality of the financial assets measured at amortised cost and financial assets measured at fair value through other comprehensive income as at 31 December 2025: Total carrying amount Carrying amount – Stage 1* Carrying amount – Stage 2** Carrying amount – Stage 3*** Carrying amount – POCI**** Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Net carrying amount Financial assets measured at amortised cost 21 110 546 19 596 528 1 267 791 235 980 10 247 34 160 46 168 137 299 6 503 20 886 416 Loans and advances to banks 288 224 288 224 – – – – – – – 288 224 Loans and advances to customers 16 155 522 14 653 628 1 255 667 235 980 10 247 32 396 46 080 137 299 6 503 15 933 244 Public sector 1 049 1 038 11 – – 6 – – – 1 043 Corporate clients 6 900 195 6 135 544 706 195 49 739 8 717 13 771 20 761 24 715 6 010 6 834 938 Retail clients 9 254 278 8 517 046 549 461 186 241 1 530 18 619 25 319 112 584 493 9 097 263 Debt securities 4 658 636 4 646 512 12 124 – – 1 764 88 – – 4 656 784 Banks 122 040 122 040 – – – 7 – – – 122 033 Public sector 4 423 397 4 423 397 – – – 1 707 – – – 4 421 690 Corporate clients 113 199 101 075 12 124 – – 50 88 – – 113 061 Change in fair value of hedged items in interest rate risk hedging 8 164 8 164 – – – – – – – 8 164 Financial assets measured at fair value through other comprehensive income***** 46 241 46 241 – – – 26 – – – 46 215 Debt securities 46 241 46 241 – – – 26 – – – 46 215 Banks 7 481 7 481 – – – 1 – – – 7 480 Public sector – – – – – – – – – – Corporate clients 38 760 38 760 – – – 25 – – – 38 735 Contingent liabilities and other off-balance sheet items 5 014 093 4 400 922 610 802 2 369 – 7 522 6 168 518 – 4 999 885 * Stage 1 – without a significant increase in credit risk since the initial recognition. ** Stage 2 – with a significant increase in credit risk since the initial recognition, but not credit impaired. *** Stage 3 – credit impaired. **** POCI – recognised as impaired upon the initial recognition. ***** Equity instruments are not included.
Annual Report 2025 Separate Financial Statements 308 The table below shows a summary of the quality of the financial assets measured at amortised cost and financial assets measured at fair value through other comprehensive income as at 31 December 2024: Total carrying amount Carrying amount – Stage 1* Carrying amount – Stage 2** Carrying amount – Stage 3*** Carrying amount – POCI**** Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Net carrying amount Financial assets measured at amortised cost 18 645 882 17 365 937 1 044 531 228 130 7 284 43 503 42 158 137 527 3 844 18 418 850 Loans and advances to banks 173 157 172 880 277 – – – – – – 173 157 Loans and advances to customers 14 499 761 13 232 232 1 032 115 228 130 7 284 42 550 42 064 137 527 3 844 14 273 776 Public sector 1 338 1 319 19 – – 1 – – – 1 337 Corporate clients 6 184 337 5 787 415 332 839 58 576 5 507 23 233 9 429 33 374 3 302 6 114 999 Retail clients 8 314 086 7 443 498 699 257 169 554 1 777 19 316 32 635 104 153 542 8 157 440 Debt securities 3 948 158 3 936 019 12 139 – – 953 94 – – 3 947 111 Banks 224 710 224 710 – – – 29 – – – 224 681 Public sector 3 692 018 3 692 018 – – – 883 – – – 3 691 135 Corporate clients 31 430 19 291 12 139 – – 41 94 – – 31 295 Change in fair value of hedged items in interest rate risk hedging 24 806 24 806 – – – – – – – 24 806 Financial assets measured at fair value through other comprehensive income***** 92 181 92 181 – – – 24 – – – 92 157 Debt securities 92 181 92 181 – – – 24 – – – 92 157 Banks 54 415 54 415 – – – 8 – – – 54 407 Public sector – – – – – – – – – – Corporate clients 37 766 37 766 – – – 16 – – – 37 750 Contingent liabilities and other off-balance sheet items 4 668 557 4 418 014 248 292 2 251 – 7 735 2 116 207 – 4 658 499 * Stage 1 – without a significant increase in credit risk since the initial recognition. ** Stage 2 – with a significant increase in credit risk since the initial recognition, but not credit impaired. *** Stage 3 – credit impaired. **** POCI – recognised as impaired upon the initial recognition. ***** Equity instruments are not included.
Annual Report 2025 Separate Financial Statements 309 The summary below presents net carrying amount of overdue financial assets measured at amortised cost and overdue financial assets measured at fair value through other comprehensive income by overdue days as at 31 December 2025: Stage 1 ≤ 30 days Stage 1 > 30 days ≤ 90 days Stage 1 > 90 days Stage 2 ≤ 30 days Stage 2 > 30 days ≤ 90 days Stage 2 > 90 days Stage 3 ≤ 30 days Stage 3 > 30 days ≤ 90 days Stage 3 > 90 days POCI ≤ 30 days POCI > 30 days ≤ 90 days POCI > 90 days Loans and advances to banks – – – – – – – – – – – – Loans and advances to customers 137 689 5 652 108 53 035 10 273 739 9 374 12 882 43 561 742 198 74 Public sector – – – – – – – – – – – – Corporate clients 58 846 4 – 14 111 193 0 439 104 3 313 518 136 – Retail clients 78 843 5 648 108 38 925 10 080 739 8 935 12 778 40 248 224 62 74 Debt securities – – – – – – – – – – – – Banks – – – – – – – – – – – – Public sector – – – – – – – – – – – – Corporate clients – – – – – – – – – – – – Total 137 689 5 652 108 53 035 10 273 739 9 374 12 882 43 561 742 198 74 The summary below presents net carrying amount of overdue financial assets measured at amortised cost and overdue financial assets measured at fair value through other comprehensive income by overdue days as at 31 December 2024: Stage 1 ≤ 30 days Stage 1 > 30 days ≤ 90 days Stage 1 > 90 days Stage 2 ≤ 30 days Stage 2 > 30 days ≤ 90 days Stage 2 > 90 days Stage 3 ≤ 30 days Stage 3 > 30 days ≤ 90 days Stage 3 > 90 days POCI ≤ 30 days POCI > 30 days ≤ 90 days POCI > 90 days Loans and advances to banks – – – – – – – – – – – – Loans and advances to customers 165 289 4 996 193 55 544 11 684 745 8 565 11 160 54 859 806 28 57 Public sector – – – – – – – – – – – – Corporate clients 106 977 2 – 12 087 739 2 1 136 749 18 475 526 – 24 Retail clients 58 312 4 994 193 43 457 10 945 743 7 429 10 411 36 384 280 28 33 Debt securities – – – – – – – – – – – – Banks – – – – – – – – – – – – Public sector – – – – – – – – – – – – Corporate clients – – – – – – – – – – – – Total 165 289 4 996 193 55 544 11 684 745 8 565 11 160 54 859 806 28 57
Annual Report 2025 Separate Financial Statements 310 The following summary presents an analysis of the impaired portfolio of financial assets and portfolio of assets recognised as impaired upon the initial recognition measured at amortised cost and financial assets measured at fair value through other comprehensive income as at 31 December 2025: Gross carrying amount Impairment allowances Recoverable value of received collateral Banks – – – Corporate clients 58 456 30 725 17 613 Retail clients 187 771 113 077 53 068 Total 246 227 143 802 70 681 The following summary presents an analysis of the impaired portfolio of financial assets and portfolio of assets recognised as impaired upon the initial recognition measured at amortised cost and financial assets measured at fair value through other comprehensive income as at 31 December 2024: Gross carrying amount Impairment allowances Recoverable value of received collateral Banks – – – Corporate clients 64 082 36 677 18 119 Retail clients 171 332 104 694 48 155 Total 235 414 141 371 66 274 The summary of individual types of received collateral for financial assets at recoverable value is provided as follows: 2025 2024 Collateralisation of issued loans Cash and cash equivalents 92 815 94 828 Guarantees 297 199 251 128 Securities 209 077 42 125 Real estate 9 113 150 8 145 662 Movables 62 689 63 570 Receivables and other collateral 110 078 133 031 Total 9 885 008 8 730 344
Annual Report 2025 Separate Financial Statements 311 The summary of individual types of received collateral for contingent liabilities and other off-balance sheet items at recoverable value is provided as follows: 2025 2024 Collateralisation of contingent liabilities and other off-balance sheet items Cash and cash equivalents 30 624 27 342 Guarantees 132 643 160 948 Securities 39 552 5 988 Real estate 196 834 211 382 Movables 78 – Receivables and other collaterals 74 004 105 923 Total 473 735 511 583
Annual Report 2025 Separate Financial Statements 312 The summary below presents the quality of the portfolio of financial assets measured at amortised cost that are non-impaired (Stage 1 and 2) and non-overdue in accordance with the internal rating: 2025 2024 Stage 1 Stage 2 Stage 1 Stage 2 Loans and advances to banks 288 224 – 172 880 277 Minimum risk – – – – Excellent credit rating – – 60 – Very good credit rating 287 979 – 172 820 – Good credit rating – – – – Standard credit rating – – – – Ordinary credit rating 245 – – 277 Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Loans and advances to customers 14 507 616 1 185 116 13 059 191 956 853 Of which public sector: 1 038 11 1 320 18 Minimum risk – – – – Excellent credit rating – – – – Very good credit rating 563 11 829 18 Good credit rating – – – – Standard credit rating – – – – Ordinary credit rating – – 491 – Sub-standard credit rating 462 – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating 13 – – – Of which corporate clients without project financing: 4 281 518 641 997 4 082 270 271 920 Minimum risk 11 501 303 11 121 101 Excellent credit rating 183 111 2 880 157 496 1 420 Very good credit rating 1 454 975 43 033 1 196 182 6 218 Good credit rating 1 076 446 101 870 1 108 475 63 778 Standard credit rating 976 035 165 741 928 119 24 098 Ordinary credit rating 499 491 199 695 544 645 83 423 Sub-standard credit rating 78 692 103 775 132 742 50 072 Significantly sub-standard credit rating 1 267 8 166 3 202 9 601 Doubtful/high risk of default – 16 534 287 33 209 Defaulted – – – – With no assigned rating – – 1 –
Annual Report 2025 Separate Financial Statements 313 Of which corporate clients – project financing: 1 794 738 49 203 1 597 759 47 653 Excellent project financing profile rating 1 315 772 – 1 034 235 10 133 Good project financing profile rating 478 966 23 605 562 806 4 980 Acceptable project financing profile rating – – 718 2 884 Weak project financing profile rating – 25 598 – 29 656 Defaulted – – – – Of which retail clients: 8 430 322 493 905 7 377 842 637 262 Excellent credit rating – – – – Very good credit rating 2 173 799 3 550 1 895 384 20 152 Good credit rating 5 011 972 244 993 4 453 323 279 361 Ordinary credit rating 873 103 124 768 743 953 164 142 Sub-standard credit rating 300 411 120 492 233 716 173 607 Defaulted – – – – With no assigned rating 71 037 102 51 466 – Debt securities 4 646 512 12 124 3 936 019 12 139 Minimum risk 286 623 – 173 391 – Excellent credit rating 603 239 – 344 160 – Very good credit rating 3 519 997 – 3 327 155 – Good credit rating 236 653 12 124 91 313 – Standard credit rating – – – 12 139 Ordinary credit rating – – – – Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Financial assets measured at amortised cost 19 442 352 1 197 240 17 168 090 969 269
Annual Report 2025 Separate Financial Statements 314 The summary below presents the quality of the portfolio of contingent liabilities and other off- -balance sheet items that are non-impaired (Stage 1 and 2) in accordance with the internal rating: 2025 2024 Stage 1 Stage 2 Stage 1 Stage 2 Contingent liabilities and other off-balance sheet items to banks 122 727 – 118 341 2 019 Minimum risk – – – – Excellent credit rating 185 – 149 – Very good credit rating 117 468 – 118 042 2 000 Good credit rating 4 843 – 150 – Standard credit rating – – – – Ordinary credit rating 231 – – 19 Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Contingent liabilities and other off-balance sheet items to customers 4 278 195 610 802 4 299 677 246 269 Of which public sector: 4 547 999 245 904 Minimum risk – – – – Excellent credit rating – – – – Very good credit rating 3 981 859 236 880 Good credit rating – 140 – 24 Standard credit rating – – – – Ordinary credit rating – – 9 – Sub-standard credit rating 38 – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating 528 – – – Of which corporate clients without project financing: 2 978 835 434 039 3 454 807 88 588 Minimum risk 16 225 1 780 18 496 187 Excellent credit rating 146 251 6 464 269 358 692 Very good credit rating 1 283 870 124 367 1 221 343 17 905 Good credit rating 727 001 123 404 1 016 467 4 281 Standard credit rating 467 856 77 330 604 993 7 287 Ordinary credit rating 303 333 37 579 280 166 8 604 Sub-standard credit rating 33 543 45 779 41 615 41 359 Significantly sub-standard credit rating 556 6 494 979 1 108 Doubtful/high risk of default – 5 918 138 7 158 Defaulted – – – – With no assigned rating 200 4 924 1 252 7
Annual Report 2025 Separate Financial Statements 315 Of which corporate clients – project financing 496 096 1 551 255 838 – Excellent project financing profile rating 259 942 – 96 418 – Good project financing profile rating 235 654 1 551 159 420 – Acceptable project financing profile rating 500 – – – Weak project financing profile rating – – – – Defaulted – – – – Of which retail clients: 798 717 174 213 588 787 156 777 Excellent credit rating – – – – Very good credit rating 84 873 – 40 125 5 044 Good credit rating 595 597 150 662 454 562 129 508 Standard credit rating 62 611 10 807 40 715 9 276 Sub-standard credit rating 10 787 4 003 8 465 4 159 Defaulted – – – – With no assigned rating 44 849 8 741 44 920 8 790 Contingent liabilities and other off-balance sheet items 4 400 922 610 802 4 418 018 248 288 The summary below presents the quality of the portfolio of financial assets measured at fair value through other comprehensive income that are non-impaired (Stage 1 and 2) and non-overdue in accordance with the internal rating: 2025 2024 Stage 1 Stage 2 Stage 1 Stage 2 Debt securities 46 241 – 92 181 – Minimum risk – – – – Excellent credit rating 38 760 – 37 766 – Very good credit rating 7 481 – 54 415 – Good credit rating – – – – Standard credit rating – – – – Ordinary credit rating – – – – Sub-standard credit rating – – – – Significantly sub-standard credit rating – – – – Doubtful/high risk of default – – – – Defaulted – – – – With no assigned rating – – – – Financial assets measured at fair value through other comprehensive income* 46 241 – 92 181 – * Equity instruments are not included.
Annual Report 2025 Separate Financial Statements 316 The scoring system of the Bank’s corporate clients (applied for the entire RBI Group) is based on the client’s economic rating and complies with the rules of the Internal Rating Based Approach (IRB). The rating range has 28 grades from 1A to 10A for corporate clients, and 5 grades for project financing from 6.1 to 6.5. The table below represents details of the rating scale: Institution Rating Scale 10-Grade Rating Scale 28-Grade Rating Scale Description A1 0,5 1A 1B 1C Minimum risk A2 1,0 2A 2B 2C Excellent credit rating A3 1,5 3A 3B 3C Very good credit rating B1 2,0 4A 4B 4C Good credit rating B2 2,5 5A 5B 5C Standard credit rating B3 3,0 6A 6B 6C Ordinary credit rating B4 3,5 7A 7B 7C Sub-standard credit rating B5 4,0 8A 8B 8C Significantly sub-standard credit rating C 4,5 9A 9B 9C Doubtful/high risk of default D 5,0 10A Defaulted The summary below represents the net carrying amount of loans and advances to banks and loans and advances to customers by industry concentration risk: 2025 2024 A. Agriculture, forestry and fisheries 286 840 277 499 B. Mining and quarrying 768 1 731 C. Industrial production 794 026 809 869 D. Supply of electricity, gas, steam and air-conditioning 309 708 264 431 E. Water supply 77 697 67 301 F. Construction 542 275 449 893 G. Wholesale and retail trade 781 148 762 480 H. Transport and storage 298 804 298 734 I. Accommodation and catering services 74 995 62 431 J. Information and communication 309 556 263 399 K. Financial and insurance activities 1 354 604 989 859 L. Real estate activities 1 621 889 1 477 920 M. Professional, scientific and technical activities 606 611 497 186 N. Administrative and support services 137 139 112 855 O. Public administration and defence, compulsory social security 1 949 2 644 P. Education 7 862 9 325 Q. Health and social assistance 120 679 125 894 R. Arts, entertainment and recreation 76 771 83 144 S. Other service activities 23 158 23 200 T. Activities of households, private households with domestic staff 8 794 989 7 867 138 Total 16 221 468 14 446 933
Annual Report 2025 Separate Financial Statements 317 The structure of the Bank’s credit risk exposure to the Slovak Republic (entities controlled by the Slovak Republic, guarantees issued by the Slovak Republic, and similar exposures) is as follows: 2025 2024 Loans and advances to banks 1 343 895 1 497 620 Loans and advances to customers 330 332 178 308 Debt securities 3 077 365 3 134 598 Total 4 751 592 4 810 526 The following summary presents the change in the amount of impairment allowances for expected credit losses and advances measured at amortised cost as at 31 December 2025: Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Total As at 1 January 2025 42 550 42 064 137 527 3 844 225 985 Net changes due to credit risk change (19 934) 8 355 38 795 4 204 31 420 Increase due to origin or acquisition 29 896 9 339 – – 39 235 Decrease due to derecognition (20 116) (13 678) (11 990) (1 430) (47 214) Write-off – – (27 331) (121) (27 452) Unwinding – – (299) (6) (305) Foreign exchange differences and transfers – – 597 12 609 As at 31 December 2025 32 396 46 080 137 299 6 503 222 278 The following summary presents the change in the amount of impairment allowances for expected credit losses and advances measured at amortised cost as at 31 December 2024: Impairment allowances – Stage 1 Impairment allowances – Stage 2 Impairment allowances – Stage 3 Impairment allowances – POCI Total As at 1 January 2024 51 243 52 615 115 543 4 465 223 866 Net changes due to credit risk change (19 069) (7 006) 57 342 (322) 30 945 Increase due to origin or acquisition 26 588 6 929 – – 33 517 Decrease due to derecognition (16 212) (10 474) (17 448) (146) (44 280) Write-off – – (17 783) (92) (17 875) Unwinding – – (126) (61) (187) Foreign exchange differences and transfers – – (1) – (1) As at 31 December 2024 42 550 42 064 137 527 3 844 225 985
Annual Report 2025 Separate Financial Statements 318 Sensitivity analysis of impairment allowances The retail loan portfolio’s sensitivity to the change of probability of default (PD) was tested by a 10% increase/decrease in the PD scenario. In the event of a 10% increase/decrease in PD, the impact on the ECL of the retail loan portfolio would be +/- 2.3%. The sensitivity of the retail loan portfolio to the change in the loss given default (LGD) was tested by a scenario of a 10% increase/decrease in the LGD. In the event of an increase, the impact on the ECL would be +7.4%. In the event of a decrease, the impact on the ECL would be -9.8%. The corporate loan portfolio’s sensitivity (Stage 1 and Stage 2, except for portfolios subject to a management overlay) to the change of probability of default (PD) was tested by a 10% increase/ decrease in the PD scenario. In the event of a 10% increase/decrease in PD, the impact on the ECL of the corporate loan portfolio would be +/- 10%. The corporate loan portfolio’s sensitivity (Stage 1 and Stage 2, except for portfolios subject to a management overlay) to the change in the loss given default (LGD) was tested by a 10% increase/decrease in the LGD scenario. In the event of a 10% increase/decrease in LGD, the impact on the ECL of the corporate loan portfolio would be +/- 10%. Non-performing exposures (NPE) Non-performing exposures are defined in the technical standard governing the reporting of forborne exposures and non-performing exposures, as issued by the EBA (European Bank Authority). Based on changes (implementation of IFRS 9), in line with the EBA standard definition (FINREP ANNEX III REV1/FINREP ANNEX V), cash balances at central banks and other demand deposits and government and corporate bonds purchased to the Banking Book are part of the share of non-performing exposures, resulting in a decrease of the indicator. The table below presents the summary of non-performing exposures as at 31 December 2025: Gross carrying amount Share of non-performing exposures % coverage of non-performing exposures Loans and advances to banks – – – Loans and advances to customers 244 802 1.52% 58.43% Public sector – – – Corporate clients 58 456 0.85% 52.56% Retail clients 186 346 2.01% 60.28% Debt securities – – – Total 244 802 1.09% 58.43%
Annual Report 2025 Separate Financial Statements 319 The table below presents the summary of non-performing exposures as at 31 December 2024: Gross carrying amount Share of non-performing exposures % coverage of non-performing exposures Loans and advances to banks – – – Loans and advances to customers 234 093 1.61% 60.24% Public sector – – – Corporate clients 64 082 1.04% 57.23% Retail clients 170 011 2.04% 61.37% Debt securities 901 0.02% 100.00% Total 234 994 1.16% 60.39% Forborne exposures This section applies exclusively to non-default exposures based on Article 178 CRR. In the business sphere, when credit conditions change for the benefit of the client, the Bank differentiates between modified loans and forborne loans based on valid definitions in the technical standard (ITS) governing the reporting of forborne exposures and non-performing exposures, as issued by the EBA (European Banking Authority). A key aspect when deciding whether a loan is forborne is the client’s financial situation in the business sector at the time of forbearance (change in maturity or loan terms). If, on the basis of the client’s creditworthiness (taking into account the internal early warning system), it can be assumed that the client has financial difficulties at the time of forbearance (eg change in loan terms), and if the change is treated as an easing of conditions, such loans are flagged as forborne exposures. If a loan previously classified as a non-performing loan (NPL, defaulted) and subsequently declassified as an NPL (after the reasons for default under Article 178 of the CRR ceased to exist) is modified as above (forbearance), or is in default for more than 30 days, such a loan is considered to be a non-performing exposure (NPE), regardless of whether there is a reason for default under Article 178 of the CRR. Such monitoring is performed over a two-year period after the loan is declassified as an NPL. The decision as to whether a loan is classified as defaulted and/or forborne is not a reason for the creation of a specific impairment allowance. Under IFRS 9, non-defaulted forborne exposures are automatically transferred to Stage 2 and are therefore subject to lifetime expected credit losses. The transfer back to Stage 1 is only possible after all of the exit criteria have been met (including a trial period in the retail segment) and, at the same time, criteria for the classification to Stage 2 are not met (quantitative or qualitative). The Bank may provide forbearance, i.e. modify the terms and conditions of repayment of its loan receivables if the client’s financial situation is poor and the client would not be able to repay its obligations to the Bank in real time.
Annual Report 2025 Separate Financial Statements 320 The summary below presents an analysis of forborne exposures as at 31 December 2025: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks – – – Loans and advances to customers 101 419 (32 921) 68 498 Public sector – – – Corporate clients 67 489 (17 651) 49 838 Retail clients 33 930 (15 270) 18 660 Total 101 419 (32 921) 68 498 The summary below presents an analysis of forborne exposures as at 31 December 2024: Gross carrying amount Impairment allowances Net carrying amount Loans and advances to banks – – – Loans and advances to customers 118 180 (33 044) 85 136 Public sector – – – Corporate clients 80 451 (18 804) 61 647 Retail clients 37 729 (14 240) 23 489 Total 118 180 (33 044) 85 136 Defaulted loan portfolio (NPL) There is no definition of defaulted loans in the IFRS methodology. The Bank also uses impaired loans as the equivalent for non-performing loans. To determine the client’s default, the Bank mainly uses the following indicators, also depending on the client’s segment: permanent delay in the repayment of a material portion of a receivable of more than 90 days, declaration of immediate maturity, bankruptcy or insolvency, a portion of the loan receivables from the client written off, legal restructuring, suspended interest on receivables, sale of the receivables from the client resulting in a loss or an anticipated loss from a deal. In the retail portfolio, the Bank applies a limit set at an absolute materiality threshold of EUR 100 and a relative materiality threshold of 1% of the gross carrying amount of all client credit exposures that the receivable must exceed. In the corporate portfolio, the Bank applies a limit that depends on the default type. In the event of a permanent default of more than 90 days, the limit is set at EUR 500 and simultaneously 1% of the gross carrying value, in restructuring the limit of a change in the net present value is set at 1%, and for other types the receivable is assessed with no limit application.
Annual Report 2025 Separate Financial Statements 321 The summary below presents the analysis of the defaulted loan portfolio (balance sheet items) and the impairment off-balance sheet portfolio analysis (guarantees and irrevocable loan commitments) as at 31 December 2025: Defaulted loans (Gross carrying amount) Impairment allowances for defaulted loans Defaulted loans (Net book value) Recoverable value of received collateral for defaulted loans Loans and advances 244 581 143 043 101 538 69 947 Banks – – – – Corporate clients 58 456 30 725 27 731 17 613 Retail clients 186 125 112 318 73 807 52 334 Contingent liabilities and other off-balance sheet items 2 367 518 1 849 491 Corporate clients 2 144 410 1 734 477 Retail clients 223 108 115 14 Total 246 948 143 561 103 387 70 438 The summary below presents the analysis of the defaulted loan portfolio (balance sheet items) and the impairment off-balance sheet portfolio analysis (guarantees and irrevocable loan commitments) as at 31 December 2024: Defaulted loans (Gross carrying amount) Impairment allowances for defaulted loans Defaulted loans (Net book value) Recoverable value of received collateral for defaulted loans Loans and advances 233 956 140 988 92 968 65 459 Banks – – – – Corporate clients 64 082 36 677 27 405 18 119 Retail clients 169 874 104 311 65 563 47 340 Contingent liabilities and other off-balance sheet items 2 249 205 2 044 1 042 Corporate clients 1 944 88 1 856 895 Retail clients 305 117 188 147 Total 236 205 141 193 95 012 66 501
Annual Report 2025 Separate Financial Statements 322 Concentration risk by geographic region The structure of assets and liabilities related to entities outside the Slovak Republic: 2025 2024 Assets 2 730 419 1 797 738 Of which Austria 277 359 360 680 Of which Czech Republic 578 258 325 002 Of which Germany 190 904 179 282 Of which Poland 205 663 166 553 Of which Croatia 119 363 118 255 Of which Hungary 84 086 76 538 Of which Lithuania 86 464 66 542 Of which Malta 113 622 63 767 Of which Bulgaria 147 438 51 086 Of which other countries (mainly EU countries) 927 262 390 034 Liabilities 4 245 652 3 487 071 Of which Austria 3 201 925 2 643 928 Of which Ukraine 194 052 200 514 Of which Germany 281 936 185 882 Of which Czech Republic 152 774 121 702 Of which Hungary 63 555 69 076 Of which Cyprus 63 069 36 230 Of which other countries (mainly EU countries) 288 340 229 739 Market risk The Bank’s market risks result from open positions in transactions with interest rate, currency, commodity and equity products that are subject to market changes. The Bank uses quantitative approaches to assess the level of market risk associated with the Bank’s positions and potential losses. The Bank also applies a system of limits which take into consideration the Bank’s risk management strategy. The system of limits is continuously monitored. As to the structure of trades, the Bank primarily faces the following market risks: • Currency risk; • Interest rate risk. Market risks to which the Bank faces insignificant exposure (face value does not exceed 0.1% of the Bank’s balance): • Equity price risk; • Commodity risk.
Annual Report 2025 Separate Financial Statements 323 Currency risk Currency risk represents the potential for loss from unfavourable movements in foreign currency exchange rates. The Bank manages currency risk by using a system of limits for open positions. The Bank’s foreign exchange (FX) position is monitored via a comprehensive system of limits taking into account the following: • Each currency separately; • Aggregate position; • Specific limits reflecting the current market situation, and specifically if any turbulence occurs; • Option limits – gamma, vega; • Client positions which are closed back-to-back, without an impact on the Bank’s currency risk; • Stop-loss limits. The table below shows the Bank’s sensitivity to movements in exchange rates, assuming negative movements in exchange rates by 5% to the detriment of the Bank. Change in the present value of assets and liabilities of the Bank following the movements in exchange rates of the selected currencies to the detriment of the Bank as at 31 December 2025 (in thousands of EUR): Present value of exchange rate Exchange rate in sensitivity scenario Bank’s position in the respective currency Economic loss of the Bank for a given scenario with an impact on equity CAD 1.6088 1.6892 1 976 (99) CHF 0.9314 0.8848 (1 449) (72) USD 1.1750 1.1163 (998) (50) JPY 184.0900 193.2945 533 (27) ZAR 19.4439 18.4717 (526) (26) Total (464) (274) Change in the present value of assets and liabilities of the Bank following the movements in exchange rates of the selected currencies to the detriment of the Bank as at 31 December 2024 (in thousands of EUR): Present value of exchange rate Exchange rate in sensitivity scenario Bank’s position in the respective currency Economic loss of the Bank for a given scenario with an impact on equity CHF 0.9412 0.8941 (2 240) (112) JPY 163.0600 171.2130 1 746 (87) CZK 25.1850 26.4443 1 084 (54) NOK 11.7950 12.3848 1 057 (53) CAD 1.4948 1.5695 629 (31) Total 2 276 (338)
Annual Report 2025 Separate Financial Statements 324 Items in foreign currencies The financial statements consist of the following assets and liabilities denominated in foreign currencies: 2025 2024 Assets 233 690 170 347 Of which: USD 61 795 65 068 Of which: CZK 158 181 91 546 Of which: other currencies (PLN, HUF, GBP and other) 13 714 13 733 Liabilities 540 675 494 656 Of which: USD 315 014 301 182 Of which: CZK 111 200 105 338 Of which: other currencies (PLN, HUF, GBP and other) 114 461 88 136 The Bank’s net foreign exchange (FX) position of assets, liabilities and equity as at 31 December 2025 and 31 December 2024 was as follows: Net FX position as at 31 December 2025 Net FX position as at 31 December 2024 USD (253 219) (236 114) CZK 46 981 (13 792) Other (GBP, CHF, PLN, HUF and other) (100 747) (74 403) Total net FX balance sheet position (306 985) (324 309) USD 252 221 236 115 CZK (47 386) 14 878 Other (GBP, CHF, PLN, HUF and other) 101 301 75 973 Total net FX off-balance sheet position* 306 136 326 966 Total net FX position (849) 2 657 * Net foreign exchange (FX) off-balance sheet position includes spot transactions and FX derivatives (except for option contracts). Option contracts are reported as “option delta equivalents”. The same approach is used to calculate the capital requirement.
Annual Report 2025 Separate Financial Statements 325 Interest rate risk Interest rate risk is the change in the value of financial instruments due to changes in interest rates. Interest rate risk is monitored separately for the Banking Book and the Trading Book. The Bank uses the following methods to monitor interest rate risk: • Gap analysis method (interest rate GAP); • Method of market value sensitivity to yield curve shift (Basis Point Value – BPV); • Stop-loss limit to interest rate sensitive instruments. The table below shows the Bank’s sensitivity to movements in the interest rate assuming negative movement of the yield curve to the detriment of the Bank by 100 basis points. Change in the present value of assets and liabilities of the Bank following the change in the interest rate for the selected currencies as at 31 December 2025 (in thousands of EUR): Yield curve shift Bank’s loss from yield curve shift EUR +100 BPV (70 779) USD -100 BPV (841) Total (71 620) Change in the present value of assets and liabilities of the Bank following the change in the interest rate for the selected currencies as at 31 December 2024 (in thousands of EUR): Yield curve shift Bank’s loss from yield curve shift EUR +100 BPV (68 528) USD -100 BPV (1 095) Total (69 623) Market Risk Management regularly submits information on the actual amount of credit risk in individual currencies and information on the use of the Banking Book’s credit risk limits to the Assets and Liabilities Committee (ALCO). In the event of exceeding the set limit, the interest rate positions are closed by using both traditional and derivative financial instruments. The following table presents the carrying amount of non-derivative financial instruments and the face value of derivative financial instruments with a floating interest rate as at 31 December 2025 and 31 December 2024:
Annual Report 2025 Separate Financial Statements 326 Non-derivative assets (2025) Non-derivative liabilities (2025) Derivatives (2025) Non-derivative assets (2024) Non-derivative liabilities (2024) Derivatives (2024) EURIBOR 1M 1 271 679 – 13 834 1 205 388 – 489 505 EURIBOR 3M 2 770 804 135 905 9 593 928 2 359 331 136 126 6 915 884 EURIBOR 6M 353 407 101 728 808 300 367 447 102 447 692 900 PRIBOR (1M, 3M, 6M) 32 765 – 11 883 21 808 – 12 543 Other 20 032 – 39 489 16 678 – 35 037 Total 4 448 687 237 633 10 467 434 3 970 652 238 573 8 145 869 The table below provides information on balance sheet amounts, to what extent the Bank is exposed to interest rate risk according to the contractual maturity date of financial instruments or, the date of remeasurement for instruments which are remeasured to market interest rates prior to maturity. Those assets and liabilities that do not have a contractual maturity date or are not interest-bearing are grouped in the “Unspecified” category. The interest rate gap of financial assets and liabilities as at 31 December 2025: Up to 3 months included From 3 months to 1 year included From 1 to 5 years included Over 5 years included Unspecified Total Assets Cash and other demand deposits 13 974 – – – 199 216 213 190 Cash balances at central banks 1 343 892 – – – – 1 343 892 Financial assets held for trading – 76 – – 6 848 6 924 Non-trading financial assets mandatorily measured at fair value through profit or loss – – – – 11 443 11 443 Financial assets measured at fair value through other comprehensive income 439 167 45 609 – 2 320 48 535 Financial assets measured at amortised cost 6 049 300 1 900 981 9 050 514 3 746 767 138 854 20 886 416 Receivables from hedging derivatives – – – – 50 503 50 503 Other assets – – – – 25 731 25 731 Interest rate position for financial assets as at 31 December 2025 7 407 605 1 901 224 9 096 123 3 746 767 434 915 22 586 634 Liabilities Financial liabilities held for trading – – – – 6 448 6 448 Financial liabilities measured at amortised cost* 8 846 836 2 635 841 5 936 306 3 410 253 71 416 20 900 652 Liabilities from hedging derivatives – – – – 141 630 141 630 Provisions – – – – 60 156 60 156 Other liabilities – – – – 82 212 82 212 Interest rate position for financial liabilities as at 31 December 2025 8 846 836 2 635 841 5 936 306 3 410 253 361 862 21 191 098 Net interest rate position as at 31 December 2025 (1 439 231) (734 617) 3 159 817 336 514 73 053 1 395 536 *The Bank uses its own model to categorise the non-term deposits according to interest rate sensitivity, whereas these deposits are categorised for up to 10 years.
Annual Report 2025 Separate Financial Statements 327 The interest rate gap of financial assets and liabilities as at 31 December 2024: Up to 3 months included From 3 months to 1 year included From 1 to 5 years included Over 5 years included Unspecified Total Assets Cash and other demand deposits 10 089 – – – 241 815 251 904 Cash balances at central banks 1 497 618 – – – – 1 497 618 Financial assets held for trading 9 538 – – 49 13 758 23 345 Non-trading financial assets mandatorily measured at fair value through profit or loss – – – – 12 045 12 045 Financial assets measured at fair value through other comprehensive income – 10 585 81 572 – 2 300 94 457 Financial assets measured at amortised cost 5 217 435 2 230 441 7 062 631 3 772 974 135 370 18 418 851 Receivables from hedging derivatives – – – – 68 515 68 515 Other assets – – – – 31 738 31 738 Interest rate position for financial assets as at 31 December 2024 6 734 680 2 241 026 7 144 203 3 773 023 505 541 20 398 473 Liabilities Financial liabilities held for trading – – – – 11 070 11 070 Financial liabilities measured at amortised cost* 7 370 207 2 230 307 6 104 260 2 911 357 76 567 18 692 698 Liabilities from hedging derivatives – – – – 198 948 198 948 Provisions – – – – 61 017 61 017 Other liabilities – – – – 68 987 68 987 Interest rate position for financial liabilities as at 31 December 2024 7 370 207 2 230 307 6 104 260 2 911 357 416 589 19 032 720 Net interest rate position as at 31 December 2024 (635 527) 10 719 1 039 943 861 666 88 952 1 365 753 * The Bank uses its own model to categorize the non-term deposits according to interest rate sensitivity, whereas these deposits are categorised for up to 10 years.
Annual Report 2025 Separate Financial Statements 328 Equity price risk Equity price risk arises from the Bank’s exposure to changes in equity investment prices. Equity price risk is measured using individual exposures and by calculating and monitoring the overall equity investment position. Commodity risk Commodity risk is the risk of changes in commodity prices. The sensitivity analysis is used to measure and manage commodity risk. Liquidity risk Liquidity risk is the risk of a potential loss of the Bank’s ability to settle its liabilities when they fall due. Liquidity management is the responsibility of the Assets and Liabilities Committee (ALCO), the Treasury department and Capital Markets division. ALCO makes decisions which affect the portfolio structure to enable the Bank to meet regulatory and internally-set liquidity ratio limits. The Bank is exposed to daily calls on its available cash resources from overnight deposits, current accounts, maturing deposits, loan draw-downs, guarantees, and from calls on derivative transactions. The Bank applies a system of limits to cover expected and unexpected liabilities, sets limits on the minimum proportion of maturing funds available to meet such calls and on the minimum level of interbank and other borrowing and credit facilities that should be in place to cover withdrawals at unexpected levels of demand. Deposits from customers as the primary and stable source of funding for the Bank are modelled to cover all potential scenarios as regards the stability of such funds. The liquidity balance and structure are monitored on a daily basis. The system of limits includes the monitoring of short-, medium- and long-term sources of funding, which include 3 crisis scenarios: market crisis, currency crisis and a combined scenario. The Bank monitors regulatory indicators and indicators and limits set internally and/or by the parent company (RBI).
Annual Report 2025 Separate Financial Statements 329 The Bank’s liquidity position reflecting the current contractual remaining maturity of assets and liabilities as at 31 December 2025: Up to 12 months Over 12 months Unspecified Total Assets Cash and other demand deposits 213 190 – – 213 190 Cash balances at central banks 1 343 892 – – 1 343 892 Financial assets held for trading 3) 76 – 6 848 6 924 Non-trading financial assets mandatorily measured at fair value through profit or loss – – 11 443 11 443 Financial assets measured at fair value through other comprehensive income 606 45 609 2 320 48 535 Financial assets measured at amortised cost 4) 3 841 279 16 681 769 363 368 20 886 416 Receivables from hedging derivatives 3) – – 50 503 50 503 Investments in subsidiaries and associates – – 58 942 58 942 Non-current tangible assets and right-of-use assets – – 90 663 90 663 Non-current intangible assets – – 59 406 59 406 Deferred tax asset – – 51 046 51 046 Other assets – – 25 731 25 731 Total assets 5 399 043 16 727 378 720 270 22 846 691 Liabilities Financial liabilities held for trading 3) – – 6 448 6 448 Financial liabilities measured at amortised cost 1) 6 823 596 14 046 879 30 177 20 900 652 Liabilities from hedging derivatives 3) – – 141 630 141 630 Provisions – – 60 156 60 156 Current tax liability – – 4 282 4 282 Other liabilities – – 82 212 82 212 Total liabilities 6 823 596 14 046 879 324 905 21 195 380 Net balance sheet position (1 424 553) 2 680 499 395 365 1 651 311 Net off-balance sheet position 2) (4 252 387) (38 610) 6 061 331 1 770 334 Cumulative balance sheet and off-balance sheet position (5 676 940) 2 641 889 6 456 696 3 421 645 1) The amounts of current accounts and passbooks are recognised under the estimated maturity model, which calculates the distribution of such behavioural cash flows as part of liquidity. The model is based on the Geometric Brownian Motion (GBM) and is reviewed annually. The main component of the model is the historical time series of observations. During the assessment process, the performed observations are compared to the modelled observations. In the event of a larger deviation, assumptions and/or model parameters should be reviewed. Based on the results of the review, new assumptions and/or new model parameters calculated on the basis of historical observations should be used for the model. 2) The off-balance sheet position includes receivables and payables from spot transactions and financial derivative transactions where the underlying instrument is replaced, from future loans and borrowings, guarantees and letters of credit, and option delta equivalents. 3) Positive/negative fair value of financial derivatives held for trading and receivables/payables from hedging derivatives are classified as not specified in line with the National Bank of Slovakia Report on the Current and Estimated Remaining Maturity of Assets and Liabilities. 4) The ‘Unspecified” amount primarily consists of the net book value of non-performing loans and technical accounts related to credit card transactions (eg POS terminal usage).
Annual Report 2025 Separate Financial Statements 330 The Bank’s liquidity position reflecting the current contractual remaining maturity of assets and liabilities as at 31 December 2024: Up to 12 months Over 12 months Unspecified Total Assets Cash and other demand deposits 251 904 – – 251 904 Cash balances at central banks 1 497 618 – – 1 497 618 Financial assets held for trading 3) 9 537 51 13 757 23 345 Non-trading financial assets mandatorily measured at fair value through profit or loss – – 12 045 12 045 Financial assets measured at fair value through other comprehensive income 10 585 81 572 2 300 94 457 Financial assets measured at amortised cost 4) 3 305 352 14 754 652 358 847 18 418 851 Receivables from hedging derivatives 3) – – 68 515 68 515 Investments in subsidiaries and associates – – 58 942 58 942 Non-current tangible assets and right-of-use assets – – 86 681 86 681 Non-current intangible assets – – 53 156 53 156 Deferred tax asset – – 51 723 51 723 Other assets – – 31 738 31 738 Total assets 5 074 996 14 836 275 737 704 20 648 975 Liabilities Financial liabilities held for trading 3) – – 11 070 11 070 Financial liabilities measured at amortised cost 1) 5 497 345 13 158 521 36 832 18 692 698 Liabilities from hedging derivatives 3) – – 198 948 198 948 Provisions – – 61 017 61 017 Current tax liability – – 12 207 12 207 Other liabilities – – 68 987 68 987 Total liabilities 5 497 345 13 158 521 389 061 19 044 927 Net balance sheet position (422 349) 1 677 754 348 643 1 604 048 Net off-balance sheet position 2) (3 894 775) (130) 3 995 402 100 497 Cumulative balance sheet and off-balance sheet position (4 317 124) 1 677 624 4 344 045 1 704 545 1) The amounts of current accounts and passbooks are recognised under the estimated maturity model which calculates the distribution of such behavioural cash flows as part of liquidity. The model is based on the Geometric Brownian Motion (GBM) and reviewed annually. The main component of the model is the historical time series of observations. During the assessment process, the performed observations are compared to the modelled observations. In the event of a larger deviation, assumptions and/or model parameters should be reviewed. Based on the results of the review, new assumptions and/or new model parameters calculated on the basis of historical observations should be used for the model. 2) The off-balance sheet position includes receivables and liabilities from spot transactions and financial derivative transactions where the underlying instrument is replaced, in particular from future loans and borrowings, guarantees and letters of credit, and option delta equivalents. 3) Positive/negative fair value of financial derivatives held for trading and receivables/payables from hedging derivatives are classified as not specified in line with the National Bank of Slovakia Report on the Current and Estimated Remaining Maturity of Assets and Liabilities. 4) The ‘Unspecified” amount primarily consists of the net book value of non-performing loans and technical accounts related to credit card transactions (eg POS terminal usage).
Annual Report 2025 Separate Financial Statements 331 The summary below presents an analysis of the earliest possible contractual maturity of financial assets, in the worst-case scenario, as at 31 December 2025 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial assets: Cash on hand 199 216 199 216 199 216 – – – Cash balances at central banks 1 343 892 1 343 892 1 343 892 – – – Other demand deposits 13 974 13 974 13 974 – – – Loans and advances 16 221 468 18 449 901 2 400 693 2 901 570 6 246 790 6 900 848 Debt securities 4 712 050 5 595 750 532 312 324 376 1 711 774 3 027 288 Derivative financial assets: Positive fair value of financial derivatives held for trading 6 848 837 341 774 943 34 005 20 585 7 808 Positive fair value of financial derivatives held for fair value hedging 50 503 498 390 32 741 73 872 290 303 101 474 The summary below presents an analysis of the earliest possible contractual maturity of financial assets, in the worst-case scenario, as at 31 December 2024 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial assets: Cash on hand 241 815 241 815 241 815 – – – Cash balances at central banks 1 497 618 1 497 618 1 497 618 – – – Other demand deposits 10 089 10 089 10 089 – – – Loans and advances 14 446 934 16 585 035 3 096 326 2 354 859 5 190 371 5 943 479 Debt securities 4 056 392 4 777 801 170 877 441 979 1 250 509 2 914 436 Derivative financial assets: Positive fair value of financial derivatives held for trading 13 757 467 096 416 593 25 993 15 444 9 066 Positive fair value of financial derivatives held for fair value hedging 68 515 326 736 28 923 53 743 180 657 63 413
Annual Report 2025 Separate Financial Statements 332 The summary below presents an analysis of the earliest possible contractual maturity of financial liabilities, in the worst-case scenario, as at 31 December 2025 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial liabilities: Liabilities from debt securities held for trading – – – – – – Deposits 17 493 296 17 575 532 16 504 324 898 134 173 074 – Liabilities from issued debt securities 3 400 949 3 727 997 490 054 483 919 2 388 255 365 769 Other financial liabilities 45 801 45 801 11 747 7 450 24 786 1 818 Provisions 60 156 60 156 60 156 – – – Other liabilities 82 212 82 212 82 212 – – – Derivative financial liabilities: Negative fair value of financial derivatives held for trading 6 448 836 342 775 373 33 190 20 317 7 462 Negative fair value of financial derivatives held for fair value hedging 141 630 530 435 58 298 84 926 250 173 137 038 The summary below represents an analysis of the contractual maturity of future contingent liabilities and other off-balance sheet items, in the worst possible scenario, as at 31 December 2025 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Contingent liabilities and other off-balance sheet items: Contingent liabilities from guarantees 722 856 722 856 722 856 – – – Contingent liabilities from letters of credit 44 023 44 023 44 023 – – – From irrevocable loan commitments 1 391 069 1 391 069 1 391 069 – – –
Annual Report 2025 Separate Financial Statements 333 The summary below represents an analysis of the earliest possible contractual maturity of financial liabilities, in the worst-case scenario, as at 31 December 2024 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Non-derivative financial liabilities: Deposits 16 004 459 16 103 849 15 144 350 728 899 230 600 – Liabilities from issued debt securities 2 662 250 2 923 721 114 705 1 002 944 1 676 077 129 995 Other financial liabilities 46 332 46 332 11 279 7 756 24 422 2 875 Provisions 61 017 61 017 61 017 – – – Other liabilities 68 987 68 987 68 987 – – – Derivative financial liabilities: Negative fair value of financial derivatives held for trading 11 070 464 043 414 760 25 273 15 281 8 729 Negative fair value of financial derivatives held for fair value hedging 198 948 340 687 44 461 22 508 120 429 153 289 The summary below represents an analysis of contractual maturity of future contingent liabilities and other off-balance sheet items, in the worst possible scenario, as at 31 December 2024 (on an undiscounted basis): Remaining maturity Carrying amount Contractual cash flows Up to 3 months incl. From 3 months up to 1 year incl. From 1 year up to 5 years incl. Over 5 years incl. Contingent liabilities and other off-balance sheet items: Contingent liabilities from guarantees 773 589 773 589 773 589 – – – Contingent liabilities from letters of credit 28 636 28 636 28 636 – – – From irrevocable loan commitments 1 227 188 1 227 188 1 227 188 – – –
Annual Report 2025 Separate Financial Statements 334 Operational risk Operational risk is the risk of loss resulting from inadequate or failed internal processes, people and systems, or from external events, including but not limited to legal risk, model risk or information and communication technology (ICT) risk, as well as ESG risks related to the environmental, social and governance risks faced by the organisation. As in the case of other types of risk, operational risk is managed by applying the standard principle including the separation of functions in risk management and controlling. The Bank also uses other tools to manage operational risk such as Key Risk Indicators and Self- Assessment and operational risk scenarios, which are designated to identify, analyse and monitor areas with increased operational risk. Other risks Simultaneously, in terms of implementing an internal process of capital adequacy determination, the Bank monitors and develops quantification and management methods aimed at other risks. OTHER DISCLOSURES 39. Contingent liabilities and other off-balance sheet items The Bank reports the following contingent liabilities and other off-balance sheet items: 2025 2024 Contingent liabilities: 766 879 802 225 From financial guarantees 342 873 353 334 From other guarantees 379 983 420 255 From letters of credit 44 023 28 636 Commitments: 4 247 214 3 866 332 From irrevocable loan commitments: 1 391 069 1 227 188 Up to 1 year 621 294 556 867 More than 1 year 769 775 670 321 From revocable loan commitments: 2 856 145 2 639 144 Up to 1 year 1 817 487 2 052 093 More than 1 year 1 038 658 587 051 Total 5 014 093 4 668 557
Annual Report 2025 Separate Financial Statements 335 Off-balance sheet commitments from guarantees represent obligations that the Bank will make payments in the event that a customer cannot fulfil its obligations to third parties. A documentary letter of credit is an irrevocable undertaking of the issuing bank acting at the request of a customer (buyer) to make a payment to the beneficiary (seller) or to pay or accept bills of exchange drawn by the beneficiary upon the submission of the stipulated documents, provided all terms and conditions of the letter of credit are met. The documentary letters of credit are collateralised depending on the creditworthiness of the customer and on the same basis as guarantees or loans. The primary purpose of unused credit facilities (loan commitments) is to ensure that funds are available to a customer as required. Commitments to grant loans issued by the Bank represent issued loan commitments and the unused part of approved overdraft loans. The risk associated with off-balance sheet financial commitments and contingent liabilities is assessed similarly as for loans to customers, taking into account the financial position and activities of the entity to which the Bank issued the guarantee and taking into account the collateral obtained. As at 31 December 2025, the Bank created provisions for these risks amounting to EUR 14 208 thousand (as at 31 December 2024: EUR 10 058 thousand), Note “Provisions”. As at 31 December 2025, other contingent liabilities amounted to EUR 2 190 thousand (as at 31 December 2024: EUR 420 thousand). An overview of the quality of contingent liabilities and other off-balance sheet items is stated in Note “Risk report”. Litigations and claims In the ordinary course of business, the Bank is subject to legal actions and complaints. Each dispute is subject to special monitoring and regular re-assessment as a part of the Bank’s standard procedures. In the event of significant disputes the Bank cooperates with external lawyers submitting the changes in dispute to the Board of Directors on a regular basis. In 2025, the Bank was not subject to any new significant dispute and some long-term disputes developed in favour of the Bank. It is the policy of the Bank not to disclose details of ongoing legal actions in cases where such disclosure might be prejudicial. This policy is in line with wording of IAS 37.92. The most serious legal proceedings concerns agreed credit facilities and a contract breach allegedly committed by the Bank by failing to execute payment transfer orders and renew credit facilities, which ultimately allegedly led to the termination of the customer’s business activities and two related lawsuits for damages and lost profit. In the former case, the first and second instance courts rejected the claim made and the court of appeal dismissed an appeal. However, as at 31 December 2025, both of these lawsuits have been finally and bindingly resolved. In the former proceedings, the claim made was rejected; in the latter, the proceedings were stayed. In the Bank’s view, both actions were speculative. As at 31 December 2025, the Bank examined the status of legal disputes, taking into account the amount of claims made and IFRS requirements as regards the recognition of provisions and contingent liabilities in the amount of EUR 497 thousand (31 December 2024: EUR 3 421 thousand), which are included in the off-balance sheet accounts. If it is probable that the Bank will be required to settle a claim and a reliable estimate of the amount can be made, the Bank creates provisions. The total provision for litigation amounts to EUR 11 001 thousand (31 December 2024: EUR 22 266 thousand), Note “Provisions”. The decrease in the provision is mainly due to the dissolution of one major lawsuit in 2025. To determine the amount of
Annual Report 2025 Separate Financial Statements 336 provisions, the Bank uses professional judgement and relies on advice from legal counsel, taking into account all the circumstances and all available factors, including the application of publicly available information on disputes in the Slovak Republic from the past. For significant accounting estimates, see Note II. 40. Leases as a lessee (IFRS 16) The right-of-use asset (under IFRS 16) is part of the Bank’s tangible assets. Its amount and movement, along with the amount and movement of accumulated depreciation of the right-of- use asset, are recognised under non-current tangible assets in “Right-of-use asset”. Depreciation of the right-of-use asset is included in the general administrative expenses under “Depreciation and amortisation of non-current tangible and intangible assets”, where they are separately allocated: “of which the right-of-use asset”. The amount of interest expense on lease liabilities is disclosed in Note “Net interest and dividend income”, separately reported under “Interest expense: lease liability”. The following table provides an overview of lease costs under IFRS 16, which are part of the general administrative expenses under “Other administrative expenses: Other expenses” for which the Bank applied an exception in accordance with IFRS 16.22 to 49: 2025 2024 Lease costs: (753) (858) Short-term lease (7) (7) Lease of low-value tangible assets (746) (851) The following table provides an analysis of the maturity of contractual undiscounted cash flows from lease liabilities: 2025 2024 Undiscounted lease liabilities: 38 504 39 508 Less than 1 year 10 841 11 199 1 to 5 years 25 742 25 358 More than 5 years 1 921 2 951
Annual Report 2025 Separate Financial Statements 337 41. Related parties Related parties of the Bank comprise: a) RBI – Raiffeisen Bank International, the parent company; b) The RBI Group comprises subsidiaries and associates that are members of the parent company’s (Raiffeisen Bank International) Group owned directly or indirectly via its subsidiaries, except for subsidiaries and associates owned by the Bank, which are recognised separately; c) The subsidiaries and associates represent subsidiaries and associates that are members of the Bank’s Group stated in Note 1 GENERAL INFORMATION, section Business names of the Bank’s subsidiaries; d) The statutory bodies and the Supervisory Board are persons who are members the key management personnel of the Bank or its parent company; e) Other related parties are close family members of the members of the Bank’s management personnel – the Board of Directors and the Supervisory Board. Other related parties also include other related individuals with a relationship with the Bank. In considering each possible related party relationship, attention is directed to the substance of the relationship and not merely the legal form. In the ordinary course of business, the Bank enters into a number of banking transactions with related parties. Bank transactions were carried out under normal conditions and relationships at market prices. Assets, liabilities, commitments, issued and received guarantees as regards related parties as at 31 December 2025: Related parties* RBI RBI Group Subsidiaries and associates Statutory bodies and Supervisory Board** Other related parties Total Loans and current accounts to banks and customers 98 872 197 916 721 333 900 4 292 1 023 313 Receivables from derivative financial transactions 55 551 – – – – 55 551 Other assets 200 1 304 1 027 – – 2 531 Deposits and current accounts from banks and customers 12 266 8 966 74 263 2 546 937 98 978 Liabilities from derivative financial transactions 145 686 13 – – – 145 699 Subordinated debt 135 905 – – – – 135 905 Other liabilities 10 170 2 136 30 – – 12 336 Guarantees issued 35 952 12 487 26 512 – – 74 951 Loan commitments 45 000 8 544 274 822 132 49 328 547 * Groups of related parties under the IAS 24 definition ** Including members of RBI Boards of Directors
Annual Report 2025 Separate Financial Statements 338 Assets, liabilities, commitments, issued and received guarantees as regards related parties as at 31 December 2024: Related parties* RBI RBI Group Subsidiaries and associates Statutory bodies and Supervisory Board** Other related parties Total Loans and current accounts to banks and customers 129 123 51 819 618 652 1 099 3 801 804 494 Receivables from derivative financial transactions 79 318 – – – – 79 318 Other assets 581 1 206 1 262 – – 3 049 Deposits and current accounts from banks and customers 17 590 11 298 59 407 1 733 622 90 650 Liabilities from derivative financial transactions 204 640 27 – – – 204 667 Subordinated debt 136 126 – – – – 136 126 Other liabilities 11 439 346 77 – – 11 862 Guarantees issued 61 950 17 282 38 607 – – 117 839 Loan commitments 37 000 3 532 157 479 116 825 198 952 * Groups of related parties under the IAS 24 definition ** Including members of RBI Boards of Directors Revenues and expenses as regards related parties as at 31 December 2025: Related parties* RBI RBI Group Subsidiaries and associates Statutory bodies and Supervisory Board** Other related parties Total Interest and dividend income 10 870 2 503 19 178 16 105 32 672 Fee and commission income 1 455 605 12 011 – – 14 071 Unrealised gain/(loss) on derivative financial transactions 39 902 18 – – – 39 920 Operating revenues 3 312 96 3 023 – – 6 431 Interest expense (44 526) (2) (1 519) (24) (127) (46 198) Fee and commission expense (1 185) (13 680) – – – (14 865) General administrative expense (12 617) (290) – (4 568)** – (17 475) Total (2 789) (10 750) 32 693 (4 576) (22) 14 556 * Groups of related parties under the IAS 24 definition ** Wages and bonuses to the members of the Board of Directors, Supervisory Board and procura-holders
Annual Report 2025 Separate Financial Statements 339 Revenues and expenses as regards related parties as at 31 December 2024: Related parties* RBI RBI Group Subsidiaries and associates Statutory bodies and Supervisory Board Other related parties Total Interest and dividend income 168 708 3 794 16 093 17 80 188 692 Fee and commission income 940 619 11 152 – – 12 711 Unrealised gain/(loss) on derivative financial transactions 16 988 37 53 – – 17 078 Operating revenues 3 249 120 2 695 – – 6 064 Interest expense (195 931) (22) (1 477) (26) (102) (197 558) Fee and commission expense (1 189) (12 358) – – – (13 547) General administrative expense (11 721) (163) 2 (4 208)** – (16 090) Total (18 956) (7 973) 28 518 (4 217) (22) (2 650) * Groups of related parties under the IAS 24 definition ** Wages and bonuses to the members of the Board of Directors, Supervisory Board and procura-holders In 2025 and 2024, the following remuneration was paid to the members of the Bank’s statutory body: 2025 2024 Short-term employee benefits 3 974 3 752 Post-employment benefits – – Other long-term benefits – – Termination benefits – – Share-based payment benefits – – Total 3 974 3 752 The members of statutory body own preference shares of Tatra Banka. The terms of the preference shares are described in Note “Equity”. 42. Average number of employees The average number of Bank’s employees was as follows: 2025 2024 Bank employees 3 395 3 380 Of which: Members of the Board of Directors 7 7 Total 3 395 3 380
Annual Report 2025 Separate Financial Statements 340 43. Capital management In connection with the adopted new legislation known as Basel IV (by Regulation No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms, which is directly applicable in all member states of the EU with effect from 1 January 2015, and Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudent supervision of credit institutions and investment firms), the Bank applies stricter rules to meet capital adequacy, liquidity and asset exposure requirements to ensure smooth compliance with this legislation while maintaining the required level of risk appetite, portfolio performance and return on capital. The concepts, methodology, and documentation for the activities in the Basel IV Project are prepared in close co-operation with Raiffeisen Bank International AG while reflecting the local specifics of the Bank and the entire bank environment. As at the reporting date, for credit risk, the Bank used the standardised approach and the internal rating approach for calculating the regulatory capital requirement to cover credit risk. The general approach of internal ratings is applied by the Bank for the bulk of the non-retail portfolio. For the bulk of the retail portfolio, the advanced internal ratings-based approach is applied. The IRB approach is used for central banks, institutions, corporate entities (including project financing, insurance companies, leasing companies and financial institutions) as of 1 January 2009, as of 1 April 2010 for the retail part of the portfolio, and as of 1 December 2013 for the SME portfolio. In connection with the approved IRB approach, the Bank continuously reassesses the performance of its rating models and subsequently ensures the required performance of the models. On 11 October 2024, the ECB approved a request of Tatra banka, a. s. to change the method of calculating RWA for credit risk from the internal rating method to the standardised method for Sovereigns class exposures. Following the entry into force of Regulation (EU) No 1623/2024 of 31 May 2024 amending Regulation (EU) No 575/2013, the Bank has changed the method of calculating RWA for credit risk from the Internal Ratings Based Approach to the standardised approach for equity exposures, effective 1 January 2025. An important aspect of the Bank’s capital management is a thorough prediction of capital adequacy developments and its stress testing to eliminate the effects of unforeseen events and for efficient capital planning. Information on the Bank’s individual risks and capital are reflected in the management of the Group and its business strategies to achieve an optimum compromise between the mitigation of individual risk types and augmentation of the market share, profit and return on capital. Major changes introduced by the Bank with respect to the changing economic development included, for instance, implementing comprehensive stress testing for Pillar 1 risks as well as for other risk types identified by the Bank as material, or partial optimisation of parameter estimates for the calculation of the own funds requirement for the retail portion of the portfolio. At the same time, the Bank actively uses the results of the stress testing in capital planning and capital management. For capital management purposes, the Bank defines regulatory capital, capital adequacy, internal capital and economic capital. Regulatory capital, referred to as own funds, consists of Tier 1 equity, additional Tier 1 capital and Tier 2 capital. Regulatory capital is used to cover credit risk from Banking Book activities, counterparty risk related to activities in the Trading Book, market risks (position risk for activities in the Trading Book, foreign exchange risk and commodity risk from all trading activities), settlement risk, CVA risk, OTC derivative and operational risk.
Annual Report 2025 Separate Financial Statements 341 Capital adequacy is monitored with regard to Tier 1 regulatory capital expressed as its percentage of the total risk-weighted exposure, and with regard to Tier 1 capital expressed as its percentage of the total risk-weighted exposure and as own funds expressed as a percentage of the total risk-weighted exposure. In 2025, the Bank complied with the level of capital adequacy defined for the Bank. Internal capital is the Bank’s own funds that the Bank maintains and places internally to cover its risks. The internal capital components are made up of capital items supplemented by other additional resources available to the Bank. The Bank’s objective is to maintain the required amount of internal capital. In 2024 and 2025, the Bank met this objective. Economic capital represents the necessary capital or relates to the Minimum Capital Requirement to cover unexpected losses from risks internally defined as material and quantified by the Bank. Economic capital thus ensures the financial stability of the Bank at the level of reliability corresponding to the Bank’s credibility. The use of economic capital knowledge is important to the Bank, eg for active portfolio management, valuation, controlling, etc. An additional own funds requirement, the so-called “Pillar 2 requirement” (P2R), is designed to cover risks that are not covered or are not sufficiently covered by the first pillar own funds requirement. Its value was determined by bank supervision based on the SREP assessment from 1 January 2020 at 1.5%.
Annual Report 2025 Separate Financial Statements 342 The below table provides the outline of the Bank’s regulatory capital structure and the capital adequacy ratios: 2025 2024 Original own funds (TIER 1) 1 337 872 1 287 718 Paid-up share capital 64 326 64 326 (-) Treasury shares (96) (111) Share premium 298 866 298 810 (-) Share premium – treasury shares (1 862) (2 106) Funds from profit and other capital reserves 14 446 14 446 Other specific items of original own funds 963 166 914 556 Other temporary adjustments to Tier 1 capital (974) (2 203) Additional own funds (TIER 1) (AT1 capital) 100 000 100 000 (-) Items deductible from the original own funds (39 061) (35 488) (-) Intangible assets (39 061) (35 488) Additional own funds (TIER 2) 113 489 148 592 Subordinated debts 104 022 131 008 IRB excess of provisions over expected losses eligible 9 467 17 584 (-) Items deductible from the original and additional own funds (5 414) (4 754) (-) From the original own funds (5 414) (4 754) Total own funds 1 506 886 1 496 068 Adequacy of own funds (%) 19.09 19.46 Own funds 1 506 886 1 496 068 Risk-weighted assets (RWA) 7 894 994 7 686 475 RWA from receivables recorded in the Banking Book 6 775 272 6 745 554 RWA from positions recorded in the Trading Book 15 043 14 809 RWA from operating risk – standardised approach 1 104 679 926 112 44. Post-balance sheet events There were no significant events between the balance sheet date and the date of authorisation of these financial statements that would require an adjustment or additional disclosure.
Annual Report 2025 Separate Financial Statements 343 45. Approval of the separate financial statements The annual separate financial statements for the immediately-preceding reporting period (as at 31 December 2024) were signed and authorised for issue on 19 February 2025. The financial statements were signed and authorised for issue on 20 February 2026 by the following bodies/persons: a) Statutory body Michal Liday Chairman of the Board of Directors and Chief Executive Officer Oliver Pichler Member of the Board of Directors b) Person responsible for the bookkeeping and the preparation of the financial statements Ľubica Jurkovičová Accounting, Reporting and Tax Director
Other Components of the Annual Report Profit for the Year 2025 and Dividend Payment Supplement to the Auditor’s Report
345 Annual Report 2025 Other Components of the Annual Report Profit for the Year 2025 and Dividend Payment (in EUR) Profit after tax for the year 2025 240 069 823 Distribution for Investment certificate AT1 8 708 292 Dividends – Ordinary shares 176 874 408 Dividends – Preferred shares 23 198 795 Allocation to retained earnings 31 288 328 Dividend per ordinary share with the nominal value of EUR 800 is in the amount of EUR 2 488. Dividend per ordinary share with the nominal value of EUR 4 000 is in the amount of EUR 12 440. Dividend per preference share with the nominal value of EUR 4 is in the amount of EUR 12,45. The payment of proceeds from the AT1 Investment certificate will be carried out in accordance with the instrument's emission conditions.
346 Annual Report 2025 Other Components of the Annual Report Supplement to the Auditor‘s Report
Annual Report 2025 Consolidated Sustainability Reporting
Annual Report 2025 Consolidated Sustainability Reporting Table of Contents Independent Auditor’s Report ............................................................................................................................................................ 351 Executive Summary ......................................................................................................................................................................................355 General Disclosures Basis for Preparation.............................................................................................................................................................................. 356 Governance..................................................................................................................................................................................................... 361 Strategy ............................................................................................................................................................................................................. 369 Impact, risk and opportunity management ......................................................................................................................... 383 Environmental Information Regulatory disclosure requirement in accordance with Article 8 of the EU Taxonomy Regulation ................................................................................................................ 389 E1 Climate change .................................................................................................................................................................................... 395 Social responsibility S1 Own workforce ..................................................................................................................................................................................... 425 S4 Consumers and end-users ....................................................................................................................................................... 446 Governance information G1 Business conduct.............................................................................................................................................................................. 460 Appendices Appendix No. 1 List of data points in cross-cutting and topical standards that derive from other EU legislation .................................................................................. 471 Appendix No. 2 Templates of key performance indicators (KPIs) in accordance with the EU Taxonomy......................................................................................................................................476
Annual Report 2025 Consolidated Sustainability Reporting List of Tables and Figures ESRS 2 Table 1 List of phased-in disclosure requirements .......................................................................................................................................................... 358 Table 2 Incorporation by reference ............................................................................................................................................................................................. 360 Table 3 Linking ESG objectives to the remuneration of Management Board members ................................................................ 365 Table 4 Process for the approval of remuneration principles and competences of the governing bodies...................366 Table 5 Overview of due diligence elements and their inclusion in the sustainability statement .......................................... 367 Table 6 TBG’s sustainability-related objectives ................................................................................................................................................................. 372 Table 7 Assessment of current products against sustainability objectives ............................................................................................... 372 Table 8 Double materiality assessment results ................................................................................................................................................................. 376 Table 9 Changes in the double materiality assessment compared to the previous reporting year ..................................... 377 Table 10 Changes in impact actuality compared to the previous reporting year ................................................................................. 379 Table 11 Material positive impacts................................................................................................................................................................................................. 380 Table 12 Material negative impacts ............................................................................................................................................................................................... 381 Table 13 Material opportunities ....................................................................................................................................................................................................... 382 Table 14 Material risks.............................................................................................................................................................................................................................. 382 Table 15 Mapping of ESRS 2 disclosure requirements to relevant paragraphs of standards ....................................................386 Table 16 List of disclosure requirements included in the sustainability statement .............................................................................388 E1 Table 17 Overview of KPIs (green asset ratio, GAR) ....................................................................................................................................................... 390 Table 18 Overview of relevant KPIs and templates ......................................................................................................................................................... 393 Table 19 Decarbonization levers ..................................................................................................................................................................................................... 397 Table 20 Types of climate-related risks and their impacts on the traditional bank risks ...............................................................399 Table 21 Results of the climate risks materiality assessment ................................................................................................................................399 Table 22 E1 Climate change – Material impacts, risks, and opportunities ...................................................................................................401 Table 23 E1 Climate change – Policies ................................................................................................................................................................................... 405 Table 24 E1 Climate change – Characteristics of policies (1/2) ........................................................................................................................... 406 Table 25 E1 Climate change – Characteristics of policies (2/2) ...........................................................................................................................407 Table 26 E1 Climate change – Measures................................................................................................................................................................................ 409 Table 27 E1 Climate change – Characteristics of measures .................................................................................................................................. 409 Table 28 Environmental measures of own operations .................................................................................................................................................410 Table 29 Sustainable financing year-on-year by type and disbursement status .................................................................................... 411 Table 30 Sustainable financing year-on-year by sector and instrument....................................................................................................... 411 Table 31 E1 Climate change – Targets......................................................................................................................................................................................... 413 Table 32 Energy consumption and energy mix comparison ................................................................................................................................. 415 Table 33 Greenhouse gas emissions .......................................................................................................................................................................................... 417 Table 34 Distribution and coverage of assets by financed emissions............................................................................................................ 418 Table 35 Financed emissions by PCAF asset class...................................................................................................................................................... 420 Table 36 Financed emissions by NACE classification sector ................................................................................................................................ 421 Table 37 Financed emissions by country................................................................................................................................................................................ 422 Table 38 Greenhouse gas intensity based on net revenue ..................................................................................................................................... 423 Table 39 Connectivity of GHG intensity based on net revenue with financial information reporting ................................ 423 S1 Table 40 S1 Own workforce – Material impacts, risks, and opportunities ................................................................................................... 425 Table 41 S1 Own workforce – Policies ........................................................................................................................................................................................ 427 Table 42 S1 Own workforce – Characteristics of policies......................................................................................................................................... 428
Annual Report 2025 Consolidated Sustainability Reporting Table 43 S1 Own workforce – Measures .................................................................................................................................................................................432 Table 44 S1 Own workforce – Characteristics of measures ...................................................................................................................................433 Table 45 Number of employees by gender ........................................................................................................................................................................... 437 Table 46 Number of employees by type of contract and by gender ............................................................................................................... 437 Table 47 Number of employees who have left the company and employee turnover rate ........................................................ 438 Table 48 Number of non-employees ......................................................................................................................................................................................... 438 Table 49 Breakdown of number of employees by gender at the relevant top management level ....................................... 439 Table 50 Breakdown of employees by relevant age category ............................................................................................................................. 439 Table 51 Share of employees who have participated in regular performance and career development reviews by gender................................................................................................................................................................................ 441 Table 52 Average number of training hours per employee and by gender................................................................................................. 441 Table 53 Share of employees covered by the company’s health and safety management system .....................................442 Table 54 Deaths and work-related injuries ............................................................................................................................................................................442 Table 55 Share of employees entitled to family leave ................................................................................................................................................. 443 Table 56 Share of employees who have taken family leave, and breakdown by gender............................................................... 443 Table 57 Gender pay gap across employee categories............................................................................................................................................. 443 Table 58 Overview of incidents and complaints in the area of human rights and working conditions ............................ 444 S4 Table 59 Consumer types ................................................................................................................................................................................................................... 446 Table 60 S4 Consumers and end-users – Material impacts, risks, and opportunities ..................................................................... 447 Table 61 S4 Consumers and end-users – Policies ......................................................................................................................................................... 448 Table 62 S4 Consumers and end-users – Characteristics of policies (1/2) .............................................................................................. 449 Table 63 S4 Consumers and end-users – Characteristics of policies (2/2) ............................................................................................. 450 Table 64 S4 Consumers and end-users – Measures .................................................................................................................................................. 454 Table 65 S4 Consumers and end-users – Characteristics of measures ..................................................................................................... 455 G1 Table 66 G1 Business conduct – Material impacts, risks, and opportunities............................................................................................. 461 Table 67 G1 Business conduct – Policies................................................................................................................................................................................ 462 Table 68 G1 Business conduct – Characteristics of policies .................................................................................................................................463 Table 69 Anti-corruption training coverage among employees by employee category ................................................................ 467 Table 70 G1 Business conduct – Measures ......................................................................................................................................................................... 468 Table 71 G1 Business conduct – Characteristics of measures ............................................................................................................................ 468 Table 72 Cases of corruption and bribery ............................................................................................................................................................................. 469 Table 73 Payment procedures ........................................................................................................................................................................................................ 470 ESRS 2 Figure 1 Structure of TBG ..................................................................................................................................................................................................................... 357 Figure 2 Organizational incorporation of sustainability at TBG............................................................................................................................ 361 Figure 3 Stakeholder Groups ............................................................................................................................................................................................................ 373
Annual Report 2025 Consolidated Sustainability Reporting 351 Independent Auditor’s Report
Annual Report 2025 Consolidated Sustainability Reporting 352
Annual Report 2025 Consolidated Sustainability Reporting 353
Annual Report 2025 Consolidated Sustainability Reporting 354
Annual Report 2025 Consolidated Sustainability Reporting 355 Executive Summary The summary is prepared on a voluntary basis, beyond the framework of the ESRS requirements. The aim is to facilitate the reader’s orientation in the complex content of the Consolidated sustainability reporting and to provide a quick overview of the most important topics, objectives, and sustainability indicators of Tatra banka Group. The summary does not contain all the details, but highlights key information relevant to understanding Tatra banka Group’s sustainability strategy, management, and performance. Framework and scope • The scope of consolidation includes Tatra banka, a.s., and the subsidiaries Tatra Asset Management, a.s., Doplnková dôchodková spoločnosť Tatra banky, a.s., and Tatra-Leasing, s.r.o. • A double materiality assessment has been applied to identify material topics: Environmental: E1 (climate change), Social: S1 (own workforce), S4 (consumers and end-users), Governance: G1 (business conduct). • Tatra banka Group has considered the interests and views of its most important stakeholders, such as employees, clients, investors, and regulators. Sustainability management • The sustainability agenda is under the oversight of the Management Board of Tatra banka. • ESG team and working groups have been assigned across the Tatra banka Group to support the sustainability agenda. Sustainability strategy • The sustainability strategy focuses on four main pillars – climate transition, social responsibility and inclusion, responsible management, and products and innovation. • An important part of the sustainability strategy is the established ESG risk management process. • The sustainability strategy includes the Transition Plan for Climate Change Mitigation. Targets • Decarbonization of own operations: contribute to the RBI group target to reduce Scope 1 and 2 emissions by 42 per cent by 2030; • Decarbonization of the non-retail portfolio – reduce the intensity of financed emissions by 21.9 per cent by 2030; • Social commitments in the area of gender equality – 33 per cent representation of the under-represented gender on the Management Board and Supervisory Board of Tatra banka by 2026, and 33 per cent representation of the under-represented gender in Tatra banka’s management 1 by 2030. Current Status and Developments • An increase in the Green Asset Ratio (GAR) according to the EU Taxonomy to 1.12 per cent. • An increase in the volume of sustainable financing by 32 per cent. • A 39 per cent reduction in Scope 2 emissions compared to the previous year 2 . • A total share of renewable energy sources in Tatra banka Group’s energy mix reaching 41 per cent. • Expanded data collection for the calculation of Scope 3 emissions to include kilometres travelled by TBG suppliers. 1 For the purposes of this summary, the term ‘management’ is used in reference to its composition, which includes: the Management Board, the Supervisory Board, and managers at levels B-1 and B-2. 2 Based on the market-based approach
Annual Report 2025 Consolidated Sustainability Reporting 356 General Disclosures Basis for Preparation BP-1 General basis for preparation of sustainability statements The Consolidated Sustainability Reporting (hereinafter referred to as the “Report” or “Statement”) provides information on the activities of Tatra banka, a.s. (hereinafter referred to as “Tatra banka” or “Bank” or “TB”) and the companies controlled by Tatra banka, a.s., collectively referred to as the Tatra banka Group (hereinafter referred to as “TBG” or “Tatra banka Group”) in the area of sustainability for the 2025 reporting period. The Statement is prepared in accordance with Section 20g of Act No. 431/2002 Coll. on Accounting, as amended (hereinafter referred to as the “Accounting Act”), by which Articles 29a of Directive 2013/34/EU on the reporting of corporate sustainability information (CSRD) were implemented. Information on TBG is also part of the consolidated sustainability report of Raiffeisen Bank International (hereinafter referred to as “RBI”). Details on the scope of consolidation of the TBG Sustainability Statement are available in the Scope of consolidation section. TBG’s report describes the direct and indirect economic, environmental, and social impacts (hereinafter also referred to as “impacts”), risks, and opportunities of the business activities for 2025, which have been identified as material based on a double materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS). In accordance with the requirements of ESRS 1, Tatra banka has included the disclosures prescribed under the EU Taxonomy Regulation (Article 8 of Regulation (EU) 2020/852 and accompanying delegated acts) as a separate part of this Sustainability Statement. Based on the Bank’s double materiality assessment, the content and structure of the 2025 Sustainability Statement is organized according to the ESRS disclosure requirements. TBG discloses information on its sustainability strategy, related positive and negative impacts, risks, and opportunities, and how Tatra banka manages them, as well as on the consideration of stakeholders’ views. The text of the report indicates whether the disclosed processes and policies are relevant for Tatra banka Group, or only for one of the subsidiaries of TBG Group, or for the entire RBI Group. Tatra banka, as part of the RBI Group, shares the Group’s approach to processes and policies, including the Transition Plan for Climate Change Mitigation, setting of objectives, and the Sustainability strategy. The Sustainability Statement is intended for all the Bank’s stakeholders. The 2025 Statement is disclosed as of March 1, 2026. Deloitte Audit s.r.o. has performed a limited assurance engagement in relation to the reporting of the TBG's sustainability information. The option to exclude certain information relating to intellectual property, know-how, or results of innovation related to disclosure has not been used in this Sustainability Statement. TBG has not made use of the exemption from disclosure of information on pending matters or matters under negotiation, as set out in Article 19a (3) and Article 29a (3) of Directive 2013/34/EU. TBG applies the transitional provision of the exemption from disclosing full information about the upstream (suppliers) and downstream (customers) parts of the value chain during the first three years of reporting under the ESRS. The exemption applies to the value chain, except for financed emissions, as stated in the section Sources of estimation and outcome uncertainty. The scope of the double materiality assessment, however, includes material impacts, risks, and opportunities (hereinafter referred to as the “IROs”) arising from its own business activities as well as from both upstream and downstream parts of the value chain.
Annual Report 2025 Consolidated Sustainability Reporting 357 Scope of consolidation The scope of consolidation for the purpose of preparing the TBG Sustainability Statement is the same as in the previous year and includes entities that have a material impact on the sustainability information: parent company Tatra banka, a.s. and its subsidiaries – Tatra Asset Management, správ. spol., a. s., Doplnková dôchodková spoločnosť Tatra banky, a.s., and Tatra-Leasing s.r.o. As in 2024, certain subsidiaries have been excluded from consolidation in 2025 due to their low financial value and the absence of significant business activities. The exclusion of these entities has no impact on the disclosed financial or non-financial information. Figure 1 Structure of TBG Tatra banka, a.s. 100% 100% 100% 88,70% 11,30% 100% 100% Tatra Asset Management, správ. spol., a.s. Doplnková dôchodková spoločnosť Tatra banky, a.s. Tatra-Leasing, s.r.o. Rent PO, s.r.o. Tatra Asset Management SICAV, a.s. Tatra Leasing Broker, s.r.o. The percentages (%) indicated in the structure of TBG represent the share of registered capital and the corresponding extent of ownership and governance rights within the individual companies of the Group. The definition of the TB consolidated group is provided in the Annual Report, in the chapter Notes to the Consolidated Financial Statements. Changes in preparation or presentation of sustainability information In 2024, Tatra banka produced its first ESRS-compliant report, including a comprehensive double materiality assessment. The process also included the validation of identified material topics by stakeholders. In 2025, this assessment was revised and the identified material IROs were updated; all changes within this assessment are listed in chapter SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model. Year-on-year comparisons will be available directly in the subchapters where these data were presented in the previous year. These comparisons will only be available where data availability allows it. Where the Bank identifies a significant deviation in figures or in the methodology from the previous year, or any other significant change is expected to occur, this will be transparently disclosed directly in the relevant section, together with an explanation of the difference between the originally disclosed value and the revised comparable value. In 2025, Tatra banka undertook a simplification of the disclosure structure. Various pieces of information are presented in a clearer tabular form. The report focuses on the data that is required by law, thus ensuring consistency with the previous year while maintaining the required level of transparency.
Annual Report 2025 Consolidated Sustainability Reporting 358 Tatra banka actively monitors the development of regulations in the area of sustainability at the European Union level, including updates to the ESRS. This report has been drawn up in accordance with the legislation in force and also takes into account the “Quick Fix” – a technical adjustment adopted by the European Commission which, inter alia, extends the phase-in of selected requirements. Like last year, the Bank will apply the transitional provision relating to the phase-in of certain requirements (chapter E1-9 and ESRS2 SBM-3 48e). Compared to last year, it does not apply the transitional provision regarding chapter E5-6, as during the double materiality review, the E5 topic was assessed as not material this year (more in chapter SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model). Similarly, certain data points related to chapter S1-14 are not disclosed under the “Quick Fix” provision. Table 1 List of phased-in disclosure requirements ESRS Disclosure requirement ESRS2 SBM-3 48e Disclosure of the anticipated financial effects of material risks and opportunities on the financial position, financial performance, and cash flows in the short, medium, and long term. E1-9 Anticipated financial effects resulting from material physical and transitional risks and potential climate-related opportunities. S1-14 88d, 88e Number of cases of recordable work-related ill health Number of days lost to accidents at work and occupational diseases BP-2 Disclosures in relation to specific circumstances Time horizons Explanations of time horizons in risk management In the area of climate and environmental risk, TBG is in line with RBI Group and distinguishes between risks expected in the short-term, medium-term, and long-term horizon, in accordance with the ECB’s Guide on climate-related and environmental risks. Short-term horizon (up to 3 years): Focused on transition risks, such as legislative changes or technological shifts. TBG sees opportunities in this period to support clients in the transition to a low-carbon economy. Medium-term horizon (3–10 years): It includes transition risks arising from changing business models, technological developments, and tightening regulations. TBG also sees the potential physical risks and challenges associated with investing in new technologies. Long-term horizon (over 10 years): Focused on physical risks and their impact on clients’ ability to adapt, maintain operations, and repay liabilities. In terms of transition risk, significant losses are projected if clients do not sufficiently transition to a low-carbon economy.
Annual Report 2025 Consolidated Sustainability Reporting 359 Sources of estimation and outcome uncertainty Quantitative information on key value-chain activities is largely based on averages, assumptions, and estimates. In all areas where metrics or monetary amounts are disclosed, a high level of measurement uncertainty is indicated. TBG expects that the uncertainty in estimates and results may decrease as data availability improves and becomes more standardised, for example as a result of newly adopted legislation. TBG is constantly working on improving the quality and availability of the data from its clients. Clients’ awareness of sustainability topics is raised through joint meetings and professional webinars. It is expected that increased awareness, together with improved quality and availability of data from clients, will significantly support the overall process of data collection. TBG primarily seeks to obtain sustainability-related data directly from its clients. Where this is not possible, external data providers or sector averages are used. In most such cases, multiple data sources are combined. Improving the quality of data from clients allows for more accurate calculations and reduces the need to use estimates or sector averages. The main metrics for which TBG uses estimates from indirect sources are GHG emissions Scope 3. In this context, TBG provides information on the quality of the data in accordance with the PCAF (2022) methodology – Global GHG Accounting and Reporting Standard, Part A: Financed Emissions, Second Edition. For both corporate clients and project financing transactions, TBG uses a client ESG assessment tool, which measures the risk impact related to sustainability through individual scores. TBG’s approach is consistent with that of RBI Group. Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements Tatra banka, as a member of RBI Group, aligns with the international commitments listed below and shares their values and objectives. Principles for Responsible Banking (PRB) In 2021, RBI Group became an official signatory to the Principles of Responsible Banking (PRB). The PRB form a unified framework for a sustainable banking sector, which was created through an innovative global partnership between banks and the UN Environment Programme Finance Initiative (UNEP FI). The framework’s aim is to align the banking sector with the UN’s Sustainable Development Goals and the 2015 Paris Agreement on climate change. Regulatory disclosure of ESG risks As of the financial year 2022, disclosures are required to be made in accordance with the Implementing Technical Standards (ITS) within the framework of Pillar 3 disclosures on ESG risk areas published by the European Banking Authority (EBA). Incorporation by reference Some of the ESRS disclosure requirements are already fulfilled in the Annual Report; for this reason, the option to incorporate them by reference has been used.
Annual Report 2025 Consolidated Sustainability Reporting 360 Table 2 Incorporation by reference Chapter in the Sustainability Statement References BP-1 Scope of consolidation Annual Report of Tatra banka, Notes to the Consolidated Financial Statements GOV-1 The role of the administrative, management and supervisory bodies (detail of Tatra banka’s Management Board and Supervisory Board members) Annual Report of Tatra banka, Corporate Governance Statement GOV-5 Risk management and internal controls over sustainability reporting (internal control and risk management system) Annual Report of Tatra banka, Corporate Governance Statement GOV-3 Integration of sustainability-related performance in incentive schemes (overview of all components of the total remuneration of individual members of Tatra banka’s Management Board and Supervisory Board) Annual Report of Tatra banka, Report on Remuneration SBM-1 Significant markets served (segment classification) Annual Report of Tatra banka, Consolidated Financial Statements E1 Climate change (Climate stress test) Annual Report of Tatra banka, Consolidated Financial Statements S4 Consumers and end-users (description of consumers and/or end-users) Annual Report of Tatra banka, Client in the Spotlight
Annual Report 2025 Consolidated Sustainability Reporting 361 Governance GOV-1 The role of the administrative, management, and supervisory bodies Figure 2 Organizational incorporation of sustainability at TBG ESG responsibility Supervisory Board Management Board ESG management and execution ESG team Corporate ESG Competence Center Retail* Risk* Capital Markets* ESG specialist Corporate ESG streams working groups Treasury Corporate Risk Retail Investments Operations Communication Brand Reporting Controlling IT HR TAM, DDS, TL *matrix indirect management Management Board and Supervisory Board The responsibilities of the governing bodies in the field of sustainability are clearly defined in the internal organisational manual Working Procedures of Tatra banka Group in the Area of ESG and Sustainability. Tatra banka applies a dualistic governance system, which divides the management of the company between two independent bodies: 1. The Management Board of Tatra banka – responsible for managing the Bank’s operational activities; 2. The Supervisory Board of Tatra banka – responsible for oversight and control. The Management Board and the Supervisory Board of Tatra banka are the highest decision- making bodies in matters related to sustainability. The Management Board consists of seven executive members and serves as the highest authority for sustainability-related strategy, principles, and commitments. Each member of the Management Board has defined sustainability objectives.
Annual Report 2025 Consolidated Sustainability Reporting 362 In the composition of Tatra banka’s Supervisory board, 22% of its members are independent. More detailed information on the number of members of the Management Board and the Supervisory Board, as well as on employee representation on the Supervisory Board, is available in Annual Report in the section Corporate Governance Statement. Additional detailed information on employee representation is also available in section S1-2 Processes for engaging own workers and workers’ representatives regarding impacts. The members of TB’s Management Board and Supervisory Board have extensive expertise in business conduct. The expertise comes from their diverse experience in finance, law, compliance, and corporate governance. Many members have received specialized training in business ethics, the fight against corruption, and compliance. Their collective knowledge and experience enable them to provide effective oversight and guidance on business conduct issues and to ensure that the Bank operates in accordance with the highest standards of integrity and accountability. In addition to expertise in banking and financial management, the Management Board and Supervisory Board of the Bank and of its subsidiaries also have expertise in the area of sustainability, both directly and through the support of external resources. The members of both governing bodies have experience in environmental, social, and governance issues gained through their professional backgrounds and current or previous roles in the banking and finance sector. TB’s Management Board and Supervisory Board members also receive Fit and Proper training that provides up-to-date knowledge on best practices and regulatory changes in the area of sustainability. Thanks to expertise and ongoing training, TB’s Management Board and Supervisory Board are able to effectively oversee the sustainability agenda and manage material impacts, risks, and opportunities. Their collective knowledge enables them to identify climate and regulatory risks, minimize reputational threats, as well as exploit opportunities in sustainable financing and investment. The percentages of women and men on the TB Management Board are disclosed in subchapter S1-9 Diversity metrics. The composition of Tatra banka’s Management Board and Supervisory Board is presented in Tatra banka’s Annual Report in the Corporate Governance Statement section of the About Tatra banka chapter. The Management Board and the Supervisory Board of Tatra banka share responsibility for overseeing the impacts, risks and opportunities related to the Bank’s own operations and the value chain of the Tatra banka Group. The Management Board of Tatra banka plays a key role in setting objectives related to material sustainability impacts, risks, and opportunities. It ensures that these objectives are aligned with the strategic direction of Tatra banka Group, legislative requirements, and stakeholder expectations. The Management Board is responsible for integrating these objectives into operational plans and ensuring their implementation across the individual organisational units. Progress toward meeting the objectives is regularly reported to the Management Board at its meetings.
Annual Report 2025 Consolidated Sustainability Reporting 363 In addition to the top governing bodies, several other departments and teams across Tatra banka Group contribute to the management of the sustainability agenda: • Sustainability Manager – reporting directly to the CEO; responsible for the strategic implementation of ESG initiatives and targets, and for coordinating the annual sustainability disclosure. • ESG Team – responsible for the operational management of sustainability topics and collaboration with the Corporate Competence Center and ESG working groups. • Corporate ESG Competence Center – focuses on the implementation of ESG legislation and supports the corporate client business strategy; provides methodological guidance, training, and consultations. • ESG Working Groups – play an important role in covering sustainability topics across various areas of the Bank. These groups meet regularly to discuss current issues, share information, and coordinate their activities, ensuring effective management and implementation of ESG initiatives throughout the organisation. Through this governance structure, Tatra banka ensures a coordinated approach to sustainability across the entire Bank. Independent oversight of sustainability-related governance within Tatra banka Group is provided by the Internal Audit and Internal Control department.
Annual Report 2025 Consolidated Sustainability Reporting 364 GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies The Management Board, the Supervisoy Board of the Bank, and the relevant committees are informed of material impacts, risks, and opportunities. IROs are considered in the oversight of the Bank’s strategy, decisions on major transactions, and risk management processes. This includes assessing the alignment of material IROs in the area of sustainability with the Bank’s long-term strategic goals. TB’s Management Board and Supervisory Board ensure that decisions are made on the basis of a comprehensive understanding of the benefits and potential drawbacks, and that short-term gains are balanced with long-term sustainability and risk mitigation goals. The role of the Management Board and Supervisory Board is to monitor whether the Bank’s strategic decisions and procedures regarding risk management are consistent with its sustainability targets and overall mission. The information provided to the Management Board, Supervisory Board, and relevant committees is based on the list of material IROs (presented in the table in chapter SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model), which serves as a basic framework for further steps. During the reporting period, the ESG working groups considered the results of the double materiality assessment, taking into account the list of material IROs, also with regard to those IROs that were assessed as not material in the analysis process. As part of the double materiality approval process, the TB Board was briefed on the final material topics and subtopics. The overall list of IROs was noted by the TB Management Board and Supervisory Board following the submission of the final version of the 2025 Annual Report. The meetings below address sustainability topics and are held on a regular basis. Strategic ESG meetings with the Management Board The purpose of the strategic ESG meetings is to provide the Bank’s Management Board with information on current topics in the area of sustainability from individual ESG working groups. Meetings are usually held three times a year. The meetings are organized by the Sustainability Manager, who, together with members of the ESG team and the individual working groups, prepares the agenda and coordinates the presentation of relevant ESG topics. Sustainable Finance Committee (SFC) The Sustainable Finance Committee (hereinafter referred to as the “SFC”) is a committee established to manage activities related to sustainable finance products (e.g., green, social, and/ or sustainable bonds, ESG Deposit TB ). The committee is a permanent working and approval body of Tatra banka, a.s. The SFC was established by the Management Board of TB. The SFC is responsible for ensuring that the proceeds from issued sustainable finance products (e.g., green, social, and/or sustainable bonds, ESG Deposit TB ) are allocated to eligible sustainable and ESG-related lending as defined in the relevant frameworks (e.g., Sustainable Bond Framework and ESG Deposit TB Framework). The SFC oversees the process of issuing sustainable financial products.
Annual Report 2025 Consolidated Sustainability Reporting 365 GOV-3 Integration of sustainability-related performance in incentive schemes The remuneration principles are described in the Annual Report, Corporate Governance Statement (Report on Remuneration of Members of the Management Board and Supervisory Board of Tatra banka in 2025 pursuant to Section 201e (2) of the Commercial Code). The proportion of variable remuneration depends on performance, which also includes sustainability-related targets. The table below shows the ESG objectives of the Management Board members for 2025 and their respective percentages. Table 3 Linking ESG objectives to the remuneration of Management Board members Management Board Member Objective Percentage Chief Executive Officer (CEO) Volume of new and/or total ESG business. Oversight of the development and local implementation of the 2030 decarbonization targets in line with RBI Group’s transition plan. 10 per cent Corporate and Private Banking and Capital Markets The share of ESG assets and support for the Bank’s sustainable financing to meet ESG commitments. Develop a CO 2 reduction plan for the corporate sector by 2030 in line with RBI Group’s plan and implement the necessary measures to achieve it. Implement a strategy targeting clients with high CO 2 emissions. Reach out to selected corporate clients to collect ESG data (largest polluters, corporations subject to CSRD) and support the introduction of an internal tool to classify loans according to the EU taxonomy. New gross sales of ESG investment products. 10 per cent Retail Share of new sales of sustainable retail loans. Promote sustainable financing with regard to issuing green bonds or transnational programs. New gross sales of ESG investment products. 5 per cent Chief Operating Officer (COO) Support RBI Group’s transition plan within its own operations. Implement at least one local measure that impacts the reduction of CO 2 emissions relating to in-house ecology. 10 per cent Chief Risk Officer (CRO) Responsibility for setting commitments in the 2030 transition plan and support the implementation of the transition plan. Support the process of ESG data collection on retail and non-retail portfolio, data analysis, reporting, and knowledge sharing. 10 per cent Chief Financial Officer (CFO) Financial management of ESG implementation through: – Setting up progressive ESG reporting; – Developing business dynamics and potential, providing steering impulses to foster ESG business generation; – Ensuring the issuance of ESG bonds as an integral part of the funding sources. 10 per cent Chief Information Officer (CIO) Support RBI Group’s transition plan within its own operations. Implement at least one local IT measure that impacts the reduction of CO 2 emissions relating to in-house ecology. 5 per cent
Annual Report 2025 Consolidated Sustainability Reporting 366 The sustainability performance for 2025 is assessed based on the fulfillment of the goals described in the table above. For 2025, climate considerations are factored into remuneration through the implementation of regulatory requirements, in particular in the setting of CO 2 reduction targets at portfolio and industry level. This approach is underlined by business KPIs that include growth in new sustainable business and support for TBG clients on their climate and environmental transition pathway. At the same time, key performance indicators were defined for the company’s own operations. Table 4 Process for the approval of remuneration principles and competences of the governing bodies Remuneration Committee Management Board Supervisory Board General Meeting General remuneration policy for all TBG employees (including the Management Board) for the purpose of meeting regulatory requirements Approves Approves Approves — Annual review of the remuneration policy Approves Approves Approves — Report to the Supervisory Board of Tatra banka on the activities of the Remuneration Committee Presents — Takes note — Report on the audit of compliance with the remuneration policy of Tatra banka Takes note Takes note Takes note — Remuneration rules for Tatra banka Management Board members and Tatra banka Supervisory Board members — Presents — Approves Supervisory Board members – contracts — Presents — Approves Supervisory Board members – actual remuneration paid — Presents — Approves Management Board – contracts — — Approves — Management Board – actual amounts of individual bonuses paid Approves — Approves —
Annual Report 2025 Consolidated Sustainability Reporting 367 GOV-4 Statement on due diligence The overview in Table 5 provides information on which parts of the current Sustainability Statement contain the essential elements of due diligence, i.e., the procedures carried out or processes implemented by TBG to identify actual and potential negative impacts on the environment and people in relation to its business activities. Table 5 Overview of due diligence elements and their inclusion in the sustainability statement Core elements of due diligence Paragraph in the Sustainability Statement Embedding due diligence in governance, strategy and business model ESRS 2 GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes ESRS 2 SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model Engaging with affected stakeholders in all key steps of the due diligence GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies SBM-2 Interests and views of stakeholders IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities E1-2 Policies related to climate change mitigation and adaptation S1-1 Policies related to own workforce S1-2 Processes for engaging with own workforce and workers’ representatives about impacts S4-1 Policies related to consumers and end-users S4-2 Processes for engaging with consumers and end-users about impacts G1-1 Business conduct policies and corporate culture G1-2 Management of relationships with suppliers Identifying and assessing adverse impacts ESRS 2 SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities Taking actions to address those adverse impacts Relevant sections about impact, risk and opportunity management Tracking the effectiveness of these efforts and communicating E1-4 Targets related to climate change mitigation and adaptation S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
Annual Report 2025 Consolidated Sustainability Reporting 368 GOV-5 Risk management and internal controls over sustainability reporting Balanced and comprehensive sustainability reporting is a priority for Tatra banka and its governing bodies, and compliance with all legal requirements is required. TBG has a system of internal control and risk management in place for the entire accounting process, including the process for reporting sustainability information. The internal control system ensures effective, continuously improving controls as well as compliance with guidelines and regulations to prevent any unintentional errors. The ESG team has controls in place for sustainability reporting as part of its internal control system. The main elements of control are: validation of data sources and their completeness, verification of compliance with legislation, informing internal parties in the process of preparing the Sustainability Statement. A designated member of the ESG team conducts a review on an annual basis on selected samples. The Sustainability Statement was developed in collaboration between the ESG team and the different TBG units. Data collection was carried out in the relevant departments and divisions (including the People and Culture Division, the Facility Management Division, the Capital/ Portfolio Management Department, the Large Corporate Clients Division, the Retail Credit Division, the Investment Products and Services Department, the Treasury Department, etc.). The text of the statement was approved by the responsible stakeholders prior to publication and was submitted to the TB Management Board and Supervisory Board for review and final approval. The Capital and Portfolio Management Department is responsible for ESG risk management. As a whole, it identifies and manages portfolio risks by setting risk appetite and portfolio limits. Hierarchically, it is assigned to the Strategic Risk and Capital Management Division, which reports directly to the CRO. Given the significant and growing importance of ESG risks and their potential impact on governance, the Strategic Risk and Capital Management Division has assumed responsibility for the management, implementation, and coordination of ESG-related issues within the risk organization in line with regulatory, business, and market requirements. ESG-related topics in the area of CRO are addressed via line organization, ensuring streamlined integration into daily activities. The goal is to comply with regulatory requirements while aligning activities with TBG’s business model. These efforts are closely linked to the regulatory requirements set out in the ECB and EBA guidelines on climate-related and environmental risks (ESG from 2026 onwards). The following risks have been identified in connection with the reporting of sustainability information: • Risk of overlooking material topics – may lead to an incomplete report; this risk is mitigated through a materiality assessment conducted prior to the preparation of the report. • Risk of incorrect data reporting – mitigated through content checks performed by members of the ESG team and the relevant departments within TBG. • Risk of unintentional greenwashing – mitigated by adhering to generally applicable international standards and regulatory requirements; more information is available in the sections Internal Control System and Risk Management System of Tatra banka’s Annual Report. Members of the Management Board of Tatra banka or the relevant committee (Credit Committee, Sustainable Finance Committee) are regularly informed about ESG risks.
Annual Report 2025 Consolidated Sustainability Reporting 369 Strategy SBM-1 Strategy, business model, and value chain Sustainability strategy of TBG The double materiality assessment is closely linked to TBG’s sustainability strategy. It enables a comprehensive assessment of both financial and non-financial impacts across the value chain, identifying risks and opportunities, minimizing negative impacts while promoting positive ones. The core pillars of the sustainability strategy represent the areas that have the greatest impact on the long-term sustainability of TBG. They take into account client and market expectations, the needs of employees, regulatory requirements, social responsibility, and technology trends. Each pillar is designed to promote the environmental and social stability, trust, and innovation that are fundamental to the banking group’s success in a changing environment. The main pillars of the Sustainability Strategy: 1. Climate transition TBG recognizes the key position that the financial sector has in the economy. As part of the Transition Plan for Climate Change Mitigation, TBG supports investments in sustainable projects, sets targets, and implements measures to progressively reduce emissions associated with the financed portfolio (Chapters E1-1 Transition plan for climate change mitigation, E1-3 Actions and resources in relation to climate change policies, E1-4 Targets related to climate change mitigation and adaptation). TBG integrates environmental factors into decision-making processes and supports clients in their own transition. An important part of the climate transition is ESG risk management, which is integrated into the overall risk management of TBG. In the area of decarbonization of its own operations, TBG focuses mainly on the use of renewable energy and the promotion of electromobility. 2. Social responsibility and inclusion TBG emphasizes social responsibility and a long-term commitment to the arts and education. Through the Tatra banka Foundation, it implements grant programs and supports talented students and artists, with volunteer activities also being an important element. The Bank Group and its employees regularly engage in these activities, thus contributing to the development of communities and strengthening social responsibility. Creating an inclusive environment, promoting diversity, and equal opportunities are also priorities, while striving for transparent remuneration and the career development of employees. The aim is to be an attractive employer, to promote gender diversity in management, to develop the company culture, and to ensure that the financial services offered are accessible to all clients without distinction. 3. Responsible governance One of TBG’s highest priorities is transparent and ethical business conduct. In key areas such as the prevention of financial crime, anti-money laundering, and whistleblower protection, TBG has implemented detailed processes that are regularly monitored and
Annual Report 2025 Consolidated Sustainability Reporting 370 updated in line with legislative requirements and international standards. An integral part of responsible management in the banking sector is cybersecurity, which protects sensitive client data and ensures continuity of service. Through its activities, TBG continuously strives to minimize the threats associated with cyberattacks (G1 Business conduct). In its approach to suppliers, TBG has implemented the RBI Supplier Code of Conduct. Through this code, suppliers are encouraged to reduce energy consumption and greenhouse gas emissions, as well as to protect human rights. TBG also aims to integrate ESG criteria into the supplier selection and management process. 4. Products and innovation TBG sees innovation as a key tool for driving sustainability and improving the client experience. It develops products such as green/sustainable loans and ESG mutual funds, and seeks to use new technologies to optimize processes. TBG provides investment products that take into account environmental, social, and governance factors, regularly informing clients about sustainable investment options and gauging client interest when providing investment advice. Changes from the previous year TBG’s new strategy is based on a double materiality assessment, which allows for a comprehensive assessment of both financial and non-financial impacts across the entire value chain. This approach replaces the previous model, which primarily focused on integrating ESG objectives into the business strategy without an explicit framework of double materiality. The change reflects stakeholder expectations, regulatory requirements, and technology trends, creating a stronger foundation for managing risks and opportunities. While the previous strategy emphasized a general balance between people, planet, and profit, the new strategy provides a clearer structure through four pillars: climate transition, social responsibility and inclusion, responsible governance, and products and innovation. This step increases transparency and allows for better targeting of measures. The individual planned actions, which are linked to the defined aspects of the strategy, are detailed in the thematic chapters in the form of specific measures. Their description also includes an estimated time horizon for implementation, which allows transparent monitoring of progress and evaluation of the strategic objectives. Based on the nature of the envisaged actions, no significant changes in relations with stakeholders are foreseen; the current level of cooperation is expected to be maintained, with a possible gradual strengthening of trust as a result of the implementation of the sustainability measures. Business model TBG’s business model is built on the principles of transparency, effective risk management, and delivering value to clients, shareholders, and society. The main pillar of TBG’s business model is the provision of banking services to corporate and retail clients in Slovakia. TBG’s core business is deposits and loans, while leasing, asset management, pension funds, and investment banking services are also offered.
Annual Report 2025 Consolidated Sustainability Reporting 371 The effective operation of the business model is directly dependent on the expertise and commitment of the employees. Human capital thus forms the basis of its stability and growth. Information on the number of employees and other data on TBG’s own workforce is presented in Chapter S1 Own workforce. With regard to significant markets served, in order to achieve the maximum possible transparency and in the interest of clearer lines of reporting, five segments were defined in accordance with the IFRS 8 thresholds. The operating segments are classified in accordance with the segment classification, as described in the consolidated financial statements. As stated in the chapter Changes from the previous reporting period, TBG applies a transitional provision related to the value chain during the first 3 years of sustainability reporting, in accordance with the transitional provision. Value chain For the purposes of the Sustainability Strategy, the Bank has set the boundaries of the value chain as follows: Upstream value chain (suppliers) TBG uses a combination of internal resources and external services to provide banking, investment, and leasing products. The main inputs include financial resources, technology solutions, staff expertise, and external services such as IT, marketing, legal advice, and logistics. The upstream part of the value chain includes financial liabilities in the form of deposits, issued bonds, or treasury shares that serve as a source of funding for clients’ activities, for which TBG considers funding and liquidity risks in the context of sustainability. Suppliers of goods and services necessary for own operations (e.g., IT, marketing, facility management) are also included in the upstream. Money invested by clients in investment and pension funds is not considered part of the upstream of the value chain. Inputs within the upstream of the value chain are secured through various channels, such as contractual relationships, outsourcing, or strategic partnerships. The relationship with the bank is predominantly transactional, but in the case of key suppliers, it may involve long-term collaboration with an emphasis on the quality, safety, and sustainability of the services delivered. Downstream value chain (clients) The output of TBG’s activities are comprehensive financial products and services for retail, corporate, and institutional clients that support their growth and transition towards sustainability. The main benefits include the financing of renewable energy projects, green and social loans, mutual funds, and investment products with sustainability features. TBG also provides digital innovations that increase the accessibility and convenience of services and support clients on their sustainability journey through dedicated products such as the Account for the blue planet TB and the Mortgage for the blue planet TB . The outputs of this part of the value chain include the distribution of products and services through the branch network, digital channels (mobile and internet banking), as well as partner platforms. The relationship with clients is based on trust, personalized services, and support for their sustainable development.
Annual Report 2025 Consolidated Sustainability Reporting 372 Table 6 TBG’s sustainability-related objectives Objective Link to the strategy pillar Key stakeholder Relevant ESRS chapter By reducing GHG emissions from its own operations, TBG will contribute to RBI’s group target to reduce Scope 1 and 2 greenhouse gas emissions by 42 per cent by 2030. Climate transition Employees, parent company E1 Climate change The scope 3 emissions financed portfolio (corporate segment) is set with a quantitative target of an emissions intensity reduction by 21.9 per cent by 2030. Climate transition Clients, investors E1 Climate change Achieve at least 33 per cent representation of the under-represented gender on the Management Board and Supervisory Board of Tatra banka by June 2026 and achieve 35 per cent representation of the underrepresented gender on the Management Board, Supervisory Board, and in B-1 and B-2 management positions by the end of 2030. Social responsibility and inclusion Employees S1 Own workforce Be an attractive employer. Social responsibility and inclusion Employees, public S1 Own workforce Ensuring internal compliance with GDPR requirements. Responsible management Clients, employees, investors, regulatory authorities S4 Consumers and end-users Compliance with RBI Group’s cybersecurity policy standards. Responsible management Clients, regulatory authorities S4 Consumers and end-users Table 7 Assessment of current products against sustainability objectives Segment Product/service groups Description Link to TBG objectives Large corporate clients • Sustainable financing • Loans linked to ESG KPIs • ESG DepozitTB • Consultations, guides, events related to sustainability Financing sustainable projects, supporting ESG transition, education, and consultation GHG emission targets of the portfolio Retail banking • Account for Blue PlanetTB • Mortgage for Blue PlanetTB • Credit for Blue PlanetTB Products promoting green behavior, energy-efficient housing, and renovation financing Annual targets are set at the member level of the Management Board Investment products and services • Funds for the Blue PlanetTB • Raiffeisen investment certificates Diversified ESG funds, sustainable investment solutions for all segments Leasing (Tatra Leasing) • Vehicles (passenger, commercial, freight, electric/hybrid) • Equipment (e.g., photovoltaic panels) • Real estate Asset finance with emphasis on ESG criteria, growth in electromobility and renewables Quantitative targets are not set
Annual Report 2025 Consolidated Sustainability Reporting 373 Assets under management in investment and pension funds are also part of the downstream part of the value chain. Only investment activities where TBG has direct operational control over the investment process are considered part of the value chain. TBG plans to proactively deal with assets under management over which it has operational control. Currently, the priority is primarily directed towards the development of a comprehensive assessment methodology for the overall assessment of assets following the Sustainability Statement. SBM-2 Interests and views of stakeholders Stakeholders are defined as individuals or groups who have a legitimate interest in relation to Tatra banka Group through their direct or indirect business activities. The key stakeholder groups primarily include employees, clients, and shareholders. Additional stakeholder groups include supervisory authorities, investors, business partners including suppliers, competitors, the media, as well as the education and research community. The following figure illustrates the individual stakeholder groups of Tatra banka Group, categorised as internal or external based on the nature of their relationship with the organisation. Internal stakeholders act directly within Tatra banka Group, while external stakeholders operate outside the organisation but have a significant influence on its functioning or decision-making. Figure 3 Stakeholder Groups Public Investors Media Shareholders Regulatory bodies Corporate clients Retail clients Suppliers Management board Employees Parent company External stakeholders Internal stakeholders Interaction with stakeholders takes place on either a regular or an ad-hoc basis. Regular stakeholder engagement includes all activities that occur on a recurring basis, such as trainings, events, or surveys. Tatra banka Group considers ad-hoc stakeholder engagement to include all activities and events that take place occasionally. The following section explains the various forms of engagement with internal and external stakeholders that were carried out during the reporting year 2025.
Annual Report 2025 Consolidated Sustainability Reporting 374 In identifying the core areas of activity, TBG is aligned with RBI Group’s approach and considers the perspective of stakeholders. Dialogue with stakeholders is essential. During the year, TBG continuously engages with stakeholders through various channels, which include national and international conferences, workshops, training, expert conversations and knowledge sharing, surveys, internet, intranet, and blogs. TBG employees are one of the key groups of stakeholders. Respect for employee rights is part of the policies presented in Chapter S1-1 Policies related to own workforce. Activities offering TBG employees the opportunity to get involved took place continuously throughout 2025 and included training, webinars, and sustainability events such as: • The “Introduction to Sustainability and ESG” training, which explains basic environmental, social, and governance principles, distributed to new employees and every two years to all existing TBG employees; • Tatra banka’s DEMO DAY events, which are held regularly every quarter and include topics related to sustainability; • A special #premodruplanetu (For the Blue Planet) day with activities focused on education, such as proper recycling, and accompanying webinars on environmental topics. Employee engagement also takes place during sustainability-focused meetings at the Bank, such as regular weekly ESG team meetings, monthly ESG working group meetings, meetings of the Sustainable Finance Committee, and ESG strategy meetings of TB Management Board members. Beyond the above activities, TBG employees were able to express their views on ESG topics in a questionnaire on double materiality, which was available to all employees on the intranet. The views of employees expressed in the questionnaire have been taken into account by the ESG team when reviewing the material IROs for 2025. Employee engagement also occurs through corporate volunteer activities in which TBG employees participate each year. The most well-known of these are Our City and More for the Regions. Corporate volunteer activities offer another perspective when considering the views and interests of employees. For more detailed information on employee involvement, see Chapter S1-2 Processes for engaging with own workforce and workers’ representatives about impacts. In addition, representatives of TBG attend conferences as guest speakers and conference partners and interact with various stakeholders, such as existing and potential clients, business partners, investors, etc. In 2025, Tatra banka was also a partner of the CFA ESG Summit 2025. Moreover, TBG regularly engages with investors through meetings on ESG topics which are significant for the current and future green bond issuances. During 2025, Tatra banka organized ESG business breakfasts and webinars for its corporate clients, exclusively on the topic of sustainability. It participated in ESG events organized by the Slovak-French Chamber of Commerce, Slovak Chamber of Commerce and Industry, Association of Chemical and Pharmaceutical Industry, Slovak Association of Facility Management, and Association of Industrial Associations and Transport. Representatives of the ESG Competence Center also spoke at the conferences of Hospodárske noviny and Forbes and the Chemical Forum in Banská Bystrica. The topic of sustainability is also part of the agenda of the informal association Business Leaders Forum, of which Tatra banka is a member, and which has been bringing together Slovak companies promoting the principles of responsible business since 2004.
Annual Report 2025 Consolidated Sustainability Reporting 375 Cooperation with supervisory authorities is also ensured through the ESG and Sustainability Committee of the Slovak Banking Association, and within this forum, ESG issues in the banking segment in Slovakia are communicated. Stakeholder views are taken into account in TBG’s business operations. TBG continuously adapts its strategy and business model based on ongoing dialogue with stakeholders and the perception of the needs of the market, clients, and its own workforce. Changes include expanding the portfolio of sustainable products and services, integrating environmental and social aspects into financial solutions, as well as adjusting benefits and training programs for employees. New forms of events and communication channels are also part of the adaptation. TBG cooperates with relevant state administration bodies, local government bodies, and interest groups in TBG’s business scope, with the aim of full respect of the state and regional policies. TBG works with business partners, clients, and employees in joint steps contributing to sustainability. The Environmental Policy is a key underlying document that defines further needs for actions when considering stakeholders within the ISO 14001:2015 certification. The TB Management Board is informed about the complete developments and interests of all stakeholders related to sustainability issues. Additional information on the method of reporting is presented in chapter GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies. SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model TBG’s significant environmental, social, and business impacts, risks, and opportunities arise from the assessment of the Bank’s own activities, as well as the upstream and downstream of TBG’s value chain. In the Sustainability Statement, TBG discloses information on topics that have been identified as material in the double materiality assessment. A review of the material impacts, risks, and opportunities identified in 2024 was conducted in 2025. The changes identified at the level of certain impacts, risks, and opportunities reflect a continuously improving data collection process, stakeholder interests, and views. Amethodological approach to the double materiality assessment is available in the chapter IRO-1 Description of the process to identify and assess material impacts, risks, and opportunities. The following topics were assessed to be not material both from the Bank’s own operations and from the perspective of the value chain – E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Circular economy, S2 Workers in the value chain and S3 Affected communities. The rationale for this assessment is presented in chapter IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities. The following table provides an overview of the reconciliation of impact materiality and financial materiality with the sub-topics in ESRS 1 AR 16. It also takes into account the identified TBG-specific topics in the areas of topic S4 and G1.
Annual Report 2025 Consolidated Sustainability Reporting 376 Table 8 Double materiality assessment results ESRS topic ESRS subtopic Impact materiality Financial materiality Own operations Portfolio Own operations Portfolio E1 – Climate change Climate change adaptation Yes Yes No Yes Climate change mitigation Yes Yes No Yes Energy Yes Yes No Yes E2 – Pollution Air pollution No No No No Water pollution No No No No Soil pollution No No No No Pollution of living organisms and food resources No No No No Substances of concern No No No No Substances of very high concern No No No No Microplastics No No No No E3 – Water and marine resources Water No No No No Marine resources No No No No E4 – Biodiversity and ecosystems Direct impact drivers of biodiversity loss No No No No Impacts on the state of species No No No No Impacts on the extent and condition of ecosystems No No No No Impacts and dependencies on ecosystem services No No No No E5 – Circular economy Resource inflows, including resource use No No No No Resource outflows related to products and services No No No No Waste No No No No S1 – Own workforce Working conditions Yes N/A No N/A Equal treatment and opportunities for all Yes N/A Yes N/A Other labor rights No N/A No N/A S2 – Workers in the value chain Working conditions No No No No Equal treatment and opportunities for all No No No No Other labor rights No No No No S3 – Affected communities Communities’ economic, social and cultural rights No No No No Communities’ civil and political rights No No No No Rights of indigenous peoples No No No No S4 – Consumers and end users Information-related impacts for consumers and/or end-users Yes No Yes No Personal safety of consumers and/or end users No No No No Social inclusion of consumers and/or end-users Yes No No No S4 – Specific topic Cybersecurity and resilience Yes No Yes No G1 – Business conduct Corporate culture Yes No No No Protection of whistleblowers Yes No No No Animal welfare No No No No Political engagement No No No No Management of relationships with suppliers including payment practices Yes No No No Corruption and bribery – prevention and detection including training Yes No No No Corruption and bribery – incidents Yes No No No G1 – Specific topic Anti-money laundering and the fight against terrorism Yes No Yes No Tax compliance No No No No
Annual Report 2025 Consolidated Sustainability Reporting 377 Based on the assessment of the themes from the Bank’s own perspective, the following topics were identified as material – E1 Climate change, S1 Own workforce, S4 Consumers and end users, G1 Business conduct. In terms of the downstream of the value chain, E1 Climate change was identified as material. TBG considers material impacts, risks, and opportunities when setting objectives, managing risks, and making decisions about products and services, thus ensuring they are consistent with sustainability principles. TBG uses a transitional provision and therefore does not currently disclose quantified data on the expected financial effects of material impacts, risks, and opportunities on its business model, value chain, strategy, and decision making. In response to the material impacts, risks, and opportunities identified, TBG is taking actions whose quantification and financial impacts have so far been assessed as not material in terms of disclosure requirements. For this reason, these data are not included in the report. TBG’s strategy and business model are designed to be resilient and capable of adapting to changing circumstances and address material IROs. Stress tests and scenario analyses, which are aligned with RBI Group, are conducted regularly to ensure readiness for potential challenges. More information on climate stress testing and scenario analysis is provided in Section E1 Climate change, under ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and the business model. Changes Compared to the Previous Reporting Period The following changes in material impacts, risks, and opportunities have been identified compared to the previous reporting period for 2024. The changes identified are based on improving the quality of the data collected, taking into account the evolving environment in which TBG operates. These changes do not represent an error in the previous reporting year, but a natural evolution that reflects new findings and facts. TBG plans to review the materiality assessment in the autumn of 2026 to ensure that the identified impacts, risks, and opportunities are up to date in the context of market developments, legislative requirements, and stakeholder expectations for the 2026 Sustainability Statement. Table 9 Changes in the double materiality assessment compared to the previous reporting year ESRS topic, subtopic/partial subtopic Scope Impacts, risks, opportunities (2024) Impacts, risks, opportunities (2025) Justification for the change E1 Climate change adaptation Portfolio Not material Positive impact TBG considers climate change adaptation as an important topic due to the growing need of clients to ensure the resilience of their projects against climate risks, which is reflected in the demand for solutions that take into account extreme weather events and long-term climate changes. Risk Opportunity E1 Climate change mitigation Portfolio Negative impact Negative impact TBG continues to actively pursue its climate change mitigation initiatives, with specific targets and policies set to reduce GHG emissions, which are integrated into the decision-making processes in the provision of financing and the design of products and services. Risk Risk Positive impact Opportunity E1 Energy Portfolio Negative impact Negative impact Opportunity to finance clients in support of energy efficiency and renewable energy sources deployment – reducing clients’ carbon footprint and saving energy. Risk Risk Positive impact Opportunity
Annual Report 2025 Consolidated Sustainability Reporting 378 E5 Resource inflows, including resource use Own operations Positive impact Not material The positive impact identified in managing the inflow of IT infrastructure was assessed as immaterial in this year’s review, as these activities are already firmly integrated into the Bank’s standard operations, do not represent fundamentally new or superior initiatives, and are marginal in scope and impact compared to other ESG topics. S1 Secure employment Own operations Positive impact Not material The vast majority of TBG employees are on long-term contracts, which minimizes the risk of job insecurity and fear of job loss. In the environment of large financial institutions such as TBG, employment stability is considered a standard part of the employment relationship, not an exceptional benefit. S1 Working time Own operations Negative impact Positive impact TBG continued to expand and consistently apply measures that support a favourable and sustainable working-time regime. Flexible forms of work, the option to work from home, and the provision of leave beyond statutory requirements remained fully available, while their practical use and application further strengthened year-on-year. Positive impact S1 Social dialogue Own operations Positive impact Not material Although the provision of channels for social dialogue between employees and the management is now standard practice, TBG does not consider this area material this year, as the existing communication mechanisms are stable and effective, actively used by employees without any indication of systemic problems, and internal consultations and assessments have not shown a need to prioritize this area over other topics such as safety, equal opportunities, or development. S1 Freedom of association Own operations Positive impact Not material Freedom of association is not considered a significant issue this year, as it is part of common practice, which is fully respected – with no identified risks or shortcomings in its application. S1 Gender equality and equal pay for work of equal value Own operations Positive impact Positive impact Opportunity TBG has long emphasized fair pay, and is engaged in assessing the pay gap for employees. Negative impact Opportunity S1 Training and skills development Own operations Positive impact Positive impact The risk is sufficiently mitigated by the amount of training and development opportunities that TBG offers to employees. Risk S1 – Diversity Own operations Positive impact Positive impact TBG has a long history of implementing initiatives and measures to promote diversity and equal access for employees that are firmly embedded in internal policies and processes, effectively mitigating the negative impact. At the same time, there is no perceived significant financial opportunity in this area this year. Negative impact Opportunity S1 Other labor rights – privacy Own operations Negative impact Not material Privacy protection is also ensured by the existing data protection legislation (GDPR). These activities are not beyond the common standard that TBG provides. S4 Access to products and services Own operations Negative impact Positive impact TBG has long ensured the availability of its services through a stable network of branches, ATMs, and digital channels, which allow clients to seamlessly access products and services without identified barriers. Positive impact G1 Corporate culture Own operations Negative impact Positive impact Since 2024, TBG has been implementing a systematic upgrade of its corporate culture, which is currently well-developed and firmly anchored in internal processes and values, and therefore the likelihood of negative impacts in this area is minimal. Positive impact G1 Compliance with tax obligations (entity-specific topic) Own operations Risk Not material Compliance with tax obligations is expected under the laws of the Slovak Republic. The topic is fully covered by standard legislative and internal processes; therefore, it was not assessed as material this year. In 2024, TBG identified material positive impacts in the topic E5 Resource use and circular economy, specifically in the subtopic Resource inflows, particularly in relation to IT infrastructure management. However, in this year’s double materiality review, the Bank assessed this impact as immaterial, since the materiality threshold was not exceeded. The reason is that these activities are already a firm part of the Bank’s standard operations and their scale and impact is relatively marginal compared to other topics, therefore they do not represent a key factor in the strategic resource management and circular economy framework. Based on the facts presented, and given that no other material IROs were identified under the topic E5 Resource use and circular economy, TBG rates this topic as not significant in this report. For this reason, no further information will be published in this area.
Annual Report 2025 Consolidated Sustainability Reporting 379 However, Tatra banka is fully aware of the opportunities and risks arising from this topic, especially in the area of financing clients in the circular economy sector and clients’ dependence on non-renewable resources, and is currently actively informing its clients about the importance of circular economy principles through participation in professional events and by providing individual consultations. Thus, in comparison to last year, chapter S1 Own workforce will no longer include the disclosure requirement S1-8 – Collective bargaining coverage and social dialogue. In 2025, TBG reviewed the actuality of the individual impacts. The review considered factors such as the establishment of effective internal controls and processes. Therefore, selected impacts from 2024 were reclassified. Table 10 Changes in impact actuality compared to the previous reporting year ESRS topic, subtopic/partial subtopic Scope IRO Actual/ potential (2024) Actual / potential (2025) Justification for the change S1 Measures against violence and harassment in the workplace Own operations Negative impact Actual and potential Potential The frequency of reported incidents of violence and harassment in the workplace indicates a potential level of negative impact. TBG has implemented functional reporting channels and strictly adheres to the Code of Conduct, thereby actively preventing the occurrence of such situations. S4 Non- discrimination Portfolio Positive impact Potential Actual TBG has implemented internal guidelines and training to promote equality in its approach to clients. These measures are not just formal, but have a real impact on the day-to-day work of employees, with a fair approach to clients leading to greater satisfaction, loyalty, and trust in the brand. S4 Privacy Portfolio Negative impact Actual and potential Potential Thanks to robust technical measures for data protection, including strict compliance with the GDPR and established internal control mechanisms that are regularly audited, the likelihood of compromising client privacy is minimized and perceived only as a potential threat. S4 Access to (quality) information Portfolio Negative impact Actual and potential Potential TBG only publishes verified information and has systems in place to ensure the quality of such information – from the selection of sources and internal approval processes to expert assessment of the content. The threat to clients due to publishing incorrect information is only perceived from a potential perspective. G1 Protection of whistleblowers Own operations Negative impact Actual Potential TBG has implemented internal whistleblower protection policies and actively manages the security of whistleblowing activity through the Whispli platform. At present, there is no recorded actual negative impact, with potential impacts arising if this topic is not managed sufficiently. G1 Corruption and bribery – Incidents Own operations Negative impact Actual Potential TBG does not perceive a actual negative impact in this area, reflecting the impact of the compliance policies and control mechanisms in place, which have significantly minimized the likelihood of corrupt behavior occurring. G1 Anti-money laundering and the fight against terrorism Own operations Negative impact Actual Potential TBG does not contribute to the financing of terrorism or money laundering. It is strictly regulated by legislation and has implemented AML and CFT processes. A negative impact could only arise in the event of a failure of control mechanisms or non-compliance with regulations (potential level).
Annual Report 2025 Consolidated Sustainability Reporting 380 Description of material impacts, risks, and opportunities Material impacts, risks, and opportunities will be reviewed on an annual basis, unless otherwise required by legislation. A number of factors can influence the materiality of the impact, risk, and opportunity, such as the availability of data from clients and suppliers, stakeholder interests, and opinions. The tables below present the identified material impacts, risks, and opportunities for 2025. Table 11 Material positive impacts ESRS Partial subtopic Scope Time horizon Actual/ potential Description E1 Climate change adaptation Portfolio Short-term Actual Financing adaptation measures, such as measures to improve the energy efficiency of houses and flood/fire protection, has a positive impact on people by increasing their safety, allowing for financial savings through energy conservation, and increasing their overall living comfort. Climate change mitigation Portfolio Short-term Actual In financing clients, TBG focuses on supporting sustainable projects such as energy efficiency measures, the transition to renewable energy, sustainable transport, and greener technologies. These initiatives contribute directly to reducing greenhouse gas emissions and thus to mitigating the impacts of climate change. Energy Portfolio Short-term Actual Encouraging energy efficiency improvements and the transition to renewable energy sources in client financing leads to significant energy savings, and reducing clients’ carbon footprint and dependence on fossil fuels. This not only reduces the environmental burden but also increases energy security and stability. S1 Working time Own operations Short-term Actual Flexible working time increases satisfaction of employees and has a positive impact on their health. Adequate wage Own operations Short-term Actual Fair compensation practices provide employees with financial security and lead to higher employee satisfaction. Work-life balance Own operations Short-term Actual Improved physical and mental health and well-being of employees, improved work performance and satisfaction of employees. Health and safety Own operations Short-term Actual Promoting well-being and access to leisure activities contribute to improving the physical and mental health of employees, increasing their productivity, and promoting long-term satisfaction. Gender equality and equal pay for work of equal value Own operations Short-term Actual Gender balance in teams leads to a better working environment and higher satisfaction. Training and skills development Own operations Short-term Actual Comprehensive training promotes professional and personal growth and increases satisfaction and motivation of employees. Diversity Own operations Short-term Actual Embracing diversity broadens perspectives, enhances cultural diversity, and promotes a healthy and positive work environment. S4 Non- discrimination Own operations Short-term Actual Non-discrimination at Tatra banka has a positive impact on clients by ensuring equal access to services and products for all. Many products are also available to teenagers, allowing them to develop financial skills and acquire the tools they need to manage their finances from an early age. Access to products and services Own operations Short-term Actual The availability of Tatra banka’s branches, ATMs, and services has a positive impact on people by facilitating banking operations, saving time, and providing convenience in accessing them. Responsible marketing practices Own operations Short-term Actual Responsible marketing increases client satisfaction by providing transparent and truthful information, respecting ethical principles and building trust, and giving clients a sense of reassurance and fairness.
Annual Report 2025 Consolidated Sustainability Reporting 381 G1 Corporate culture Own operations Short-term Actual A strong culture of integrity reduces unethical and illegal behavior, and protects the Bank’s reputation while fostering a positive working environment. Medium-term Potential Protection of whistleblowers Own operations Short-term Actual Whistleblowing increases transparency and accountability within the company and beyond, while maintaining good workplace ethics. Management of relationships with suppliers including payment practices Own operations Short-term Potential Transparent partnerships and compliance with fair payment practices create stable and positive cooperation between TBG and its suppliers. Inclusion of ESG-related criteria in the onboarding and selection process increases supplier engagement and ensures high social and environmental standards. Effective supplier management in IT, consulting, and facility management significantly impacts responsible business practices. Corruption and bribery – Prevention and detection Own operations Short-term Actual Effective prevention and detection of corruption and bribery safeguard the public interest and ensure independence. This leads to a significant increase in confidence in the industry and boosts employee satisfaction. Comprehensive training equips employees to maintain ethical standards, reinforcing a transparent and accountable workplace. Corruption and bribery – Incidents Own operations Short-term Actual Tatra banka has implemented an anti-corruption and bribery policy, which clearly communicates its rejection of any related practices. This positively impacts employees by creating a transparent and ethical working environment, boosting their morale, and increasing their trust in management. G1 specific Anti-money laundering and the fight against terrorism Own operations Short-term Actual Effective management increases public safety and satisfaction and also strengthens the economy. Table 12 Material negative impacts ESRS Partial subtopic Value chain Time horizon Actual / potential Description E1 Climate change adaptation Own operations Medium-term Actual A lack of adaptation of buildings to climate change increases energy consumption and repair needs, which leads to increased greenhouse gas emissions, and can also negatively affect the quality of the working environment. Long-term Potential Climate change mitigation Own operations/ Portfolio Short-term Actual Own operations: A negative impact on the climate through the release of greenhouse gas emissions from energy consumption, material, and business travel. Portfolio: Loans for high-carbon industries and projects can undermine efforts to reduce emissions, perpetuate reliance on polluting energy sources, and delay progress towards climate goals. Medium-term Potential Energy Own operations/ Portfolio Short-term Actual Own operations: The use of fossil fuels contributes to the creation of CO 2 emissions. Portfolio: The financing of non-renewable energy projects slows down the transition to sustainable energy solutions. Such projects can contribute to deteriorating air quality, disrupting ecosystems, and increasing global temperatures. Short-term Potential S1 Measures against violence and harassment in the workplace Own operations Medium-term Potential Insecurity at work and mobbing can cause great stress for the people concerned. S4 Privacy Own operations Short-term Potential When personal data processed by third parties is leaked, identities may be exposed and misused, seriously endangering clients both in the financial sector and in other aspects of their lives. The Bank’s reputation can also be seriously damaged. Access to (quality) information Own operations Medium-term Potential Mislabeled financial products and a lack of correct product information can lead clients to make incorrect economic decisions and incur financial burdens. Non- discrimination Own operations Long-term Potential In the event of discrimination in the provision of financial products and services, if approval decisions are based on biased assessments, it could disadvantage certain social groups. Responsible marketing practices Own operations Short-term Potential With irresponsible marketing practices, such as misleading advertising or manipulation of information, clients can be exposed to financial losses from misguided purchases.
Annual Report 2025 Consolidated Sustainability Reporting 382 S4 specific Cybersecurity and resilience Own operations Short-term Actual Cyberattacks pose a serious threat to customers, as they can cause outages of banking systems, restrict access to banking products, and lead to theft of personal and banking data as well as the funds of customers and of the Bank. In such cases, the Bank’s reputation may also be at risk. G1 Protection of whistleblowers Own operations Short-term Potential If whistleblowers are not adequately protected, the public interest may be compromised because, without adequate protection, individuals may fear reporting illegal or unethical behavior. Lack of protection for whistleblowers can lead to retaliation, reinforcing a climate of fear and mistrust. Corruption and bribery – Incidents Own operations Short-term Potential Corrupt practices can expose employees to legal risks and possible sanctions, leading to increased stress and uncertainty in the work environment. Overall, this can result in a deterioration of the working atmosphere. G1 specific Anti-money laundering and the fight against terrorism Own operations Short-term Potential Mismanagement of anti-money laundering and counter-terrorism measures can increase criminal activity, terrorist risks, and jeopardize public safety and the economy Table 13 Material opportunities ESRS Partial subtopic Value chain Time horizon Description E1 Climate change adaptation Portfolio Long-term Financing adaptation measures represents a business opportunity for TBG, as it not only allows the Bank to support sustainable development, but also to strengthen its position in the market as a responsible partner for clients who are seeking solutions to protect their real properties and investments. Climate change mitigation Portfolio Long-term The opportunity arises from the possibility of financing green projects through increased demand for sustainable solutions, which leads to expanding the portfolio and strengthens the reputation as a responsible and innovative financial partner. Energy Portfolio Long-term All decarbonization projects represent a business opportunity for TBG, mainly in financing energy-intensive clients, giving them a competitive advantage. S1 Gender equality and equal pay for work of equal value Own operations Long-term Opportunities represent higher employee satisfaction and a competitive advantage for the employer. S4 specific Cybersecurity and resilience Own operations Medium-term The opportunities are in building trust, providing competitive advantages, and reducing the possibility of security incidents Table 14 Material risks ESRS Partial subtopic Value chain Time horizon Description E1 Climate change adaptation Portfolio Long-term A reduction in interest in renting buildings without adaptation measures can lead to their uninhabitability and the consequent loss of property value. Underestimating adaptation measures represents a risk that may result in financial losses for the Bank. Climate change mitigation Portfolio Long-term Potential financial losses may arise due to climate instability, which affects the market environment and asset values. At the same time, there is a risk of increased credit defaults from clients affected by climatic events, which poses a significant threat to the financial stability of the portfolio. Energy Portfolio Long-term Market volatility caused by climate change can lead to the devaluation of energy assets and affect the ability of borrowers to repay obligations. These risks are particularly pronounced in fossil-dependent sectors, where there is a higher likelihood of financial losses due to transition. S4 Access to (quality) information Own operations Medium-term The risks of disclosing incorrect information are associated with regulatory fines and penalties, litigation costs, and loss of clients. S4 specific Cybersecurity and resilience Own operations Medium-term The risks associated with cyberattacks and resilience issues can cause reputational damage and loss of trust in financial services, and can result in legal consequences and penalties. G1 specific Anti-money laundering and the fight against terrorism Own operations Short-term In the worst case, damage to a company’s reputation can lead to legal proceedings.
Annual Report 2025 Consolidated Sustainability Reporting 383 Impact, risk and opportunity management IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities In the 2025 Sustainability Statement, Tatra banka Group addresses material IROs, which were primarily identified in the first reporting year 2024 and subsequently revised with regard to new findings in 2025. The identified IROs also consider the interests and views of stakeholders (see chapter SBM-2 Interests and views of stakeholders for more information). The methodological approach to the double materiality assessment for identifying IROs was the same as in 2024. The double materiality assessment process was conducted separately for the Bank’s own activities and the value chain. This process was used to separate the effects TBG has through its own bank operation from the effects it has through its value chain. In 2025, a review of material IROs was conducted through meetings with relevant stakeholders, including the ESG team and ESG working groups. TBG employees, as the most important stakeholder group, were also approached through a questionnaire, which was accessible on the TBG intranet. The questionnaire gave employees the opportunity to express their opinions on topics related to the environment, society, and business conduct. The questionnaire was voluntary, and its results were considered by the ESG team members when reviewing material impacts, risks, and opportunities. In addition to the topics and subtopics as defined by the ESRS, entity-specific impacts, risks, and opportunities were also considered. Material impacts, risks, and opportunities were assessed for the Bank’s own activities, the downstream (portfolio), and upstream (suppliers) of the value chain. External stakeholders were engaged through various channels such as training, participation in workshops, and conferences (see chapter SBM-2 Interests and views of stakeholders). Double materiality assessment in own operations The assessment of significant ESRS topics and subtopics was based on the list within ESRS 1 AR 16 and subsequently expanded to include company-specific topics. The assessment included all sustainability aspects published in ESRS 1 AR 16, i.e., E1 Climate change, E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Circular economy, S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, S4 Consumers and end-users, G1 Business conduct. The materiality assessment was performed using the internal DMA Excel tool. If the materiality threshold was not crossed between TBG and a given ESRS topic/subtopic, the topic/subtopic was assessed as not material. The assessment was carried out based on information available at the time and consultation with key stakeholders. The internal stakeholders involved in the assessment of impacts, risks, and opportunities were from the following areas: the Brand Management Division, the Communication and Transition Department, the People and Culture Division, the Facility Management Division, the Compliance Division, the Innovation Department, the Corporate Competence Center for ESG, the Retail Credit Division, Tatra Leasing, the Investment Products and Services Department, Treasury, the Internal Control and Internal Audit Division, the Controlling Division, the Capital/Portfolio Management Department, and the ESG team.
Annual Report 2025 Consolidated Sustainability Reporting 384 The ESG team, led by the sustainability manager, was primarily responsible for assessing material impacts, risks, and opportunities and preparing the Sustainability Statement. otential and actual impacts were considered when assessing positive and negative impacts. Actual impacts are defined as those that have already occurred, while potential impacts are those that could occur in the future. Initially, the origin of the impact was considered (whether it is directly or indirectly caused by TBG), the location (where the expected impact could occur), and the time horizon over which the impact is likely to occur. Subsequently, a quantitative assessment was carried out to determine its scope. Impact materiality assessment For actual negative impacts, materiality was based on the severity of the impact, while for potential negative impacts it was based on the severity and likelihood of the impact. For factors such as scale, scope, reversibility, and likelihood of impact, a four-point scale ranging from very low (1) to high (4) severity was used. The likelihood of a sustainable topic was assessed in terms of risks, opportunities, and potential impact using a four-point scale ranging from one (very unlikely) to four (likely). The same scale is used for the probability of financial materiality and impact materiality. In the case of potential impacts on human rights, the assessment was carried out in the same manner as for actual impacts in accordance with paragraph 48 of ESRS 1. The likelihood outweighed the potential impact on human rights, and if human rights were relevant to the topic, they were automatically considered likely for the purposes of the calculation. Financial materiality assessment Financial risks and opportunities are considered material if they result in, or are expected to result in, a material financial impact on the undertaking. The following parameters were evaluated: availability of resource use, dependence on relationships, and other factors that influence the future value of the company. For the above parameters, risks and opportunities were rated on a four-point scale from very low (1) to very high (4). The likelihood of a risk and opportunity were equally rated on a four-point scale of very unlikely (1) to likely (4). Risks and opportunities related to sustainability are also assessed in the context of other types of risks. For material risks and opportunities, a time horizon for their possible occurrence has also been defined. Double materiality assessment in the value chain Impact materiality assessment An assessment of the significance of the impact for the downstream of the value chain (portfolio) was also carried out using the UNEP FI (United Nations Environment Programme Finance Initiative) Impact Analysis Tool. No new analysis has been carried out for 2025 as there have been no major changes in the structure of the TBG portfolio. The 2024 portfolio analysis was taken into account, which was performed on the portfolio as of December 31, 2023. For the purposes of the analysis, the portfolio was segmented by business line – non-retail and retail – and described in terms of industry sectors (NACE), country of operation, exposure at default (EAD), and booking country. To assess how the portfolio composition impact sustainability topics (positively or negatively), UNEP FI mappings of sector and geographic data to ESRS sub-topics were used. The ESRS generally require consideration of both actual and potential impacts; the TBG analysis focuses exclusively on actual impacts. This decision provides a clearer view of the actual and immediate impacts of the TBG portfolio.
Annual Report 2025 Consolidated Sustainability Reporting 385 In determining the impact materiality, the financial exposure (EAD) of each sector, the scope (geographic significance), and the reversibility of the impact are taken into account. The significance threshold for the total score was set at more than 66.7 per cent. In addition to the quantitative overall score obtained from the analysis using the UNEP FI tool, a qualitative assessment of individual impacts was also carried out in collaboration with stakeholders. A qualitative assessment allows for a deeper context to be added to the outputs and is of equal importance to a quantitative analysis. TBG assesses the linkage of impacts to risks and opportunities through the double materiality assessment. As part of the assessment process, TBG assesses whether all identified impacts (material and not material) may generate new risks or opportunities. This approach involves identifying relationships between negative impacts (e.g., contribution to carbon footprint, energy consumption) and potential risks (fines, regulatory restrictions, reputational risk), as well as between positive impacts (promotion of diversity, equal opportunities, work-life balance) and opportunities (enhanced reputation, increased attractiveness to talented applicants). Financial materiality assessment The financial materiality of risks is assessed based on a combination of the probability of occurrence and the potential scope of financial effects. For the likelihood of occurrence, factors such as current and future legislation as well as reputational aspects are considered. To assess financial materiality, an analysis of the dependency ratio of TBG-funded revenue from each sector was used. Revenue dependency ratios higher than 10 per cent are considered financially material. The revenue dependency ratio is defined as (income from lending/high-impact investing)/(operating income plus interest and fee costs). High-impact lending and investment revenue currently consists of interest revenue from non-financial corporations, interest revenue from retail mortgage loans, fee and commission revenue from non-financial corporations, and fee and commission revenue from investment funds and pension funds. ESG risks and opportunities are not considered separately, but as part of the overall risk management at TBG, ensuring they are given equal consideration in strategic decision-making. Verification of the double materiality assessment The methodological approach to the double materiality assessment has been harmonized at RBI Group level. In the first year of sustainability reporting, the Management Board of TB was acquainted with the progress and the results of the double materiality assessment at strategic ESG meetings. The methodological approach to the double materiality assessment remained unchanged for 2025. A review of material impacts, risks, and opportunities was presented to and approved by the TB Management Board at the ESG strategy meeting in November 2025. Quantitative information was verified through dialogues with stakeholders. For the assessment of material IROs from the Bank’s own activities, a threshold of 0.67 has been set using the DMA Excel tool. When this threshold for impact, risk, or opportunity materiality was exceeded, the relevant ESRS topic/sub-topic was deemed to be material and was included in the 2025 Sustainability Statement. A combination of quantitative (UNEP FI and revenue dependency ratio analysis) and qualitative assessments were used to assess the materiality of the downstream of the value chain. In both cases, own activities and the value chain were taken into account, as well as the interests and views of TBG’s key stakeholders.
Annual Report 2025 Consolidated Sustainability Reporting 386 The double materiality assessment as part of CSRD reporting is subject to internal control aimed at verifying compliance with sustainability reporting obligations. This verification is carried out on an annual basis by the sustainability manager. The identified material IROs are described in detail in this chapter, under SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model. Additional information on these is disclosed in the relevant thematic chapters. The basis for the requirements of GOV-1, SBM-2, SBM-3, and IRO-1 is provided in ESRS chapter 2, except for data points that are specific to selected topical standards. Specific information is disclosed in the relevant topical standards. The basis for the SBM-3 requirements is presented in ESRS chapter 2, and the SBM-3 specific information for each topical chapter is found directly therein. The location of the relevant disclosure requirements is presented in the table below. Table 15 Mapping of ESRS 2 disclosure requirements to relevant paragraphs of standards ESRS 2 disclosure requirement Related ESRS paragraph GOV-1 The role of the administrative, management and supervisory bodies ESRS 2 General disclosures G1 Business conduct GOV-3 Integration of sustainability-related performance in incentive schemes ESRS 2 General disclosures SBM-2 Interests and views of stakeholders ESRS 2 General disclosures SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model ESRS 2 General disclosures E1 Climate change S1 Own workforce S4 Consumers and end-users IRO-1 Description of the processes to identify and assess material climate-related impacts, risks, and opportunities ESRS 2 General disclosures G1 Business conduct E1 Climate change The following topics did not exceed the materiality threshold: • E2 Pollution – Pollution at TBG mainly manifests in the form of greenhouse gas emissions through its own operations and client financing, which are already addressed in detail under the E1 Climate change topic. TBG does not directly engage in other activities with a material risk of soil, water, or air pollution; therefore, this topic did not exceed the materiality threshold. • E3 Water and marine resources – TBG’s operations do not require significant water use or interfere with aquatic ecosystems. Water consumption is primarily related to the common operation of administrative premises. The topic continues to be monitored at the portfolio level. • E4 Biodiversity and ecosystems – The topic is being monitored and remains under close observation for the future, particularly concerning the funding of projects that have the potential to interfere with the quality of ecosystems. However, as of this year, the assessed attributes have not exceeded the materiality threshold. • E5 Circular economy – The immateriality of this topic represents a change compared to 2024, and a detailed explanation is provided above in the chapter SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model; in Table 9.
Annual Report 2025 Consolidated Sustainability Reporting 387 • S2 Workers in the value chain – TBG has a value chain predominantly in the service sector where risks associated with working conditions are minimal. Suppliers are mainly providers of IT services, consultancy, and office supplies, operating in a regulated environment with high standards of work. • S3 Affected communities – The impact on communities is positive and driven by existing strategies. Nevertheless, the topic has not exceeded the materiality threshold, as it is the natural functioning of a bank and a standard ambition. In the future, the materiality of the topic will be reassessed in the light of new initiatives and expansion of programs.
Annual Report 2025 Consolidated Sustainability Reporting 388 IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement Detailed information is available in chapter SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model and their interaction with the strategy and business model and in the chapter IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities. The table below provides an overview of the disclosure requirements covered by the 2025 Sustainability Statement. Table 16 List of disclosure requirements included in the sustainability statement Disclosure requirements Page BP-1 – General basis for preparation of sustainability statements 356 BP-2 – Disclosures in relation to specific circumstances 358 GOV-1 – The role of the administrative, management, and supervisory bodies 361 GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies 364 GOV-3 – Integration of sustainability-related performance in incentive schemes 365 GOV-4 – Statement on due diligence 367 GOV-5 – Risk management and internal controls over sustainability reporting 368 SBM-1 – Strategy, business model, and value chain 369 SBM-2 – Interests and views of stakeholders 373 SBM-3 – Material impacts, risks, and opportunities and their interaction with strategy and business model 375 IRO-1 – Description of the processes to identify and assess material impacts, risks, and opportunities 383 IRO-2 – Disclosure requirements in ESRS covered by the undertaking’s sustainability statement 388 E1-1 – Transition plan for climate change mitigation 395 ESRS 2 IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks, and opportunities 398 SBM-3 – Material impacts, risks, and opportunities and their interaction with strategy and business model 402 E1-2 – Policies related to climate change mitigation and adaptation 404 E1-3 – Actions and resources in relation to climate change policies 408 E1-4 – Targets related to climate change mitigation and adaptation 412 E1-5 – Energy consumption and mix 415 E1-6 – Gross scopes 1, 2, 3 and total GHG emissions 416 E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities 424 ESRS 2 SBM-3 – Material impacts, risks, and opportunities and their interaction with strategy and business model 425 S1-1 – Policies related to own workforce 426 S1-2 – Processes for engaging with own workforce and workers’ representatives about impacts 429 S1-3 – Processes to remediate negative impacts and channels for own workers to raise concerns 431 S1-4 – Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and the effectiveness of those actions 431 S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities 435 S1-6 – Characteristics of the undertaking’s employees 437 S1-7 – Characteristics of non-employees 438 S1-9 – Diversity metrics 439 S1-10 – Adequate wages 440 S1-11 – Social protection 440 S1-13 – Training and skills development metrics 441 S1-14 – Health and safety metrics 442 S1-15 – Work-life balance metrics 443 S1-16 – Compensation metrics (pay gap and total compensation) 443 S1-17 – Incidents, complaints, and severe human rights impacts 444 ESRS 2 SBM-3 – Material impacts, risks, and opportunities and their interaction with strategy and business model 446 S4-1 – Policies related to consumers and end-users 448 S4-2 – Processes for engaging with consumers and end-users about impacts 451 S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns 453 S4-4 – Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and the effectiveness of those actions 454 S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities 457 ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies 460 ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks, and opportunities 460 G1-1 – Business conduct policies and corporate culture 462 G1-2 – Management of relationships with suppliers 466 G1-3 – Prevention and detection of corruption and bribery 466 G1-4 – Confirmed incidents of corruption or bribery 468 G1-6 – Payment practices 470
Annual Report 2025 Consolidated Sustainability Reporting 389 Environmental Information Regulatory disclosure requirement in accordance with Article 8 of the EU Taxonomy Regulation The EU Taxonomy Regulation sets out an EU-wide framework that allows investors and undertakings to determine whether certain economic activities are environmentally sustainable. Article 8 of the EU Taxonomy Regulation requires undertakings covered by Directive (EU) 2022/2464 of the European Parliament and of the Council of December 14, 2022 amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (CSRD) to publish information on how and to what extent their economic activities qualify as environmentally sustainable under the EU Taxonomy Regulation. On July 4 2025, the European Commission published a delegated act amending the delegated acts on taxonomy, climate, and environmental disclosure, which contains a set of measures to simplify the EU taxonomy and reduce the administrative burden for undertakings. In line with RBI Group’s approach, TBG has prepared the 2025 EU taxonomy disclosures in accordance with the original Commission Delegated Regulation (EU) 2021/2178 of July 6, 2021, supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council, by specifying the content and presentation of the information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU on environmentally sustainable economic activities, and specifying the methodology for fulfilling this disclosure obligation (the “Disclosure Delegated Act”), as applicable on December 31, 2025, without taking into account the amendments to the delegated act amending the delegated acts on disclosure of information under the taxonomy on climate and on the environment. This option is in line with current legislation. I. Mandatory disclosure TBG has published all Key Performance Indicators (KPIs) in accordance with the Disclosure Delegated Act. This regulation complements the EU Taxonomy Regulation by specifying the content and presentation of the information to be disclosed by undertakings subject to the CSRD in relation to environmentally sustainable economic activities, and sets out the methodology for fulfilling this disclosure obligation. An overview of the relevant key figures and templates that are reported in accordance with Article 8 of the EU Taxonomy Regulation and with the supplementary Disclosure Delegated Act for 2025 is provided in the chapter on the overview of relevant KPIs and templates. The data for the main GAR KPI related to stock and the supplementary GAR KPI related to flow are shown below. In 2025, the main KPI for the volume of green assets increased to 1.12%, up from 0.51% reported for 2024. This increase can be explained by two main factors: • The rise in assets classified as taxonomyaligned is primarily driven by the growth of underlying exposures to counterparties that themselves achieve high taxonomyalignment KPI values.
Annual Report 2025 Consolidated Sustainability Reporting 390 • The second reason for the increase in the main KPI is the inclusion of retail mortgage loans as taxonomyaligned (line 25 in Template 1: Assets for the calculation of the GAR). These data were not taken into account in the 2024 reporting year, as the information on the financed property (required for using the energyefficiency characteristics of the collateral when assessing taxonomy alignment) was not available. Since these data became available for the first time as of 06/2025, they were subsequently included in the 2025 disclosure, with EUR 79 million of retail mortgage loans classified as taxonomyaligned. Table 17 Overview of KPIs (green asset ratio, GAR) GAR based on KPIs related to turnover GAR based on KPIs related to capital expenditures 12/31/2025 12/31/2024 12/31/2025 12/31/2024 Main KPI GAR volume 1.12 per cent 0.51 per cent 1.55 per cent 1.11 per cent Supplementary KPI Flow of GAR 0.20 per cent 0.00 per cent 0.19 per cent 0.12 per cent II. Details of the templates and included exposures, as well as information on data sources and the current limitations of the disclosed data All KPIs under the EU Taxonomy Regulation for 2025 have been determined in accordance with the legal requirements set out in the Disclosure Delegated Act, based on both turnover data and capital expenditure (CapEx) data disclosed by TBG clients. Detailed information on the calculations as per the qualitative disclosures required by Annex XI of the Delegated Disclosure Regulation is specified separately for each KPI below. TBG’s approach for determining taxonomy-eligible and taxonomy-aligned economic activities, assets and economic sectors (Template 0–2) TBG’s banking book was used to determine economic activities eligible under the taxonomy and activities aligned with the taxonomy. Total covered assets have been identified in accordance with the requirements of the Disclosure Delegated Act. Exposures towards central banks, supranational institutions, the central government, and assets held for trading were excluded. The remaining covered assets formed the denominator in the formula for calculating the GAR. All taxonomy-eligible and taxonomy-aligned economic activities were included in the numerator for calculating the GAR. They were defined as covered assets additionally belonging to one of the following categories: • Economic activities eligible under the taxonomy and aligned with the taxonomy of entities subject to the CSRD (in accordance with Article 8 of the EU Taxonomy Regulation, disclosure was based on the obligation to publish non-financial information under the CSRD) • Taxonomy-eligible and taxonomy-aligned economic activities in retail banking • Taxonomy-eligible and taxonomy-aligned economic activities related to local and regional government financing • Real estate acquired by ownership transfer in exchange for cancellation of debt and held for sale.
Annual Report 2025 Consolidated Sustainability Reporting 391 In addition, derivatives (not held for trading), on-demand interbank loans, cash and cash-related assets and other assets (e.g., goodwill, commodities) were also excluded from the numerator, but were included in the calculation of the denominator for the GAR. Further, no exposures to non- EU entities or to small and medium-sized enterprises were taken into consideration. If the purpose was known at the transaction level and was consistent with the defined activities under the EU Taxonomy Regulation or the complementary delegated regulations, TBG took into account exposures to the extent that taxonomy eligibility and taxonomy alignment could be demonstrated for the underlying transaction. In cases where a transaction met the conditions for more than one environmental objective, TBG assigned the transaction, or a reasonable portion of it, to the most relevant objective to prevent double counting. The decision on which environmental objective is most relevant is based on expert judgment during the assessment and should reflect the purpose of the transaction. For transactions executed for general purposes, TBG has taken into account the relevant taxonomy eligibility and taxonomy alignment indicators provided or disclosed by the counterparties. Relevant general purpose transaction taxonomy indicators, including investment (CapEx) and turnover KPIs for non-financial counterparties, as well as taxonomy-specific indicators for financial counterparties, were collected through internal data collection. While for 2024, financial companies only reported taxonomy compliance for the first two environmental objectives, for the financial year 2025, compliance was reported for all six environmental objectives. The availability of structured data remains limited, and TBG is continuously working to improve data quality. In addition, the future availability of information depends on other forthcoming changes related to the European Commission’s “Omnibus” initiative and the future scope of reporting requirements. The allocation of NACE codes, as disclosed in template 2 for the GAR sector information, is based on the main business of the counterparty, which is identified via information from local public registries or based on data from an external data provider. Exposures to taxonomy-aligned economic activities/total covered assets (GAR/stock) (Template 3) At the end of 2025, TBG’s assets with exposures to taxonomy-aligned economic activities amounted to EUR 275 million, and these were used in the calculation of the GAR (CapEx) indicator. In accordance with the guidance set out in Annex V of the Delegated Disclosure Act, the exposures included in the numerator comprise loans and advances from the banking book to CSRD-relevant clients, households (limited to loans secured by residential real estate), and loans and advances to local authorities. All retail exposures relevant to the EU Taxonomy were analysed according to the applicable economic activities and environmental objectives in line with the Delegated Disclosure Act and included both in the CapEx-based GAR and the turnover-based GAR. With regard to compliance with the Minimum Safeguards (MS), TBG followed the interpretation of the Platform on Sustainable Finance, as presented in its Final Report on Minimum Safeguards (available at: https://finance.ec.europa.eu/system/files/2022-10/221011-sustainable-finance-platform-finance- report-minimum-safeguards_en.pdf), which does not require the application of MS criteria to retail exposures. The total volume of taxonomy-aligned economic activities in the retail segment amounted to EUR 79 million, out of a total of EUR 7,469 million.
Annual Report 2025 Consolidated Sustainability Reporting 392 TBG analyzed retail exposures, in particular loans for the purchase of real estate. As in previous disclosures, it was not possible to obtain the necessary information from retail clients regarding building renovation loans or car loans due to the detailed and rigorous requirements. Such funding was therefore widely acknowledged to be not aligned with the taxonomy. The physical risk assessment for the retail segment was performed with the help of an external provider. A physical risk assessment, including a vulnerability analysis, has been carried out for relevant funded properties both inside and outside the EU in accordance with Appendix A of Annex I of Commission Delegated Regulation (EU) 2021/2139 of June 4, 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives. The physical risk assessment considered acute and chronic risks for the relevant hazards listed in this Appendix and used the IPCC RCP 8.5 scenario. The assessment was not successful if the severity of the threat was considered to be very high and adequate risk mitigation measures were not taken. While a time period of 75 years was taken into account for the financial year 2024, this period has been reduced to 50 years for the financial year 2025, in line with the appropriate lifetime for long-term indeterminate activities as set out in the Draft Commission Notice of November 29, 2024. Based on internally available data, TBG’s client base relevant under the CSRD was determined using the following criteria: • The country in which the counterparty is registered must be an EU Member State. • The trading partner’s total assets (on a consolidated basis) must be equal to or greater than EUR 25 million or its total revenue (turnover) must be equal to or greater than EUR 50 million. For insurance and reinsurance undertakings, gross premiums written were used instead of revenue, while for other financial institutions, the gross operational result was used. • The customer was either a capital-oriented company, a credit institution, or an insurance company. • The customer had an average of more than 500 employees (on a consolidated basis). Disclosure of taxonomy-eligible and taxonomy-aligned exposures must be based on actual information provided by the financial or non-financial undertaking. TBG collected this data as part of its internal data collection. Exposures to taxonomy-aligned economic activities/total covered assets (flow-related GAR) (Template 4) The GAR KPI related to flow was calculated in line with the GAR KPI related to stock. However, unlike the GAR KPI related to stock, it only included positions that were newly implemented during the financial year 2025. Off-balance sheet exposures to taxonomy-aligned economic activities/total covered assets (Template 5) TBG analyzed its off-balance sheet exposures, both with a known purpose and with a general purpose, for taxonomy eligibility and taxonomy alignment. In disclosing off-balance sheet exposures, a distinction was made between financial guarantees and assets under management.
Annual Report 2025 Consolidated Sustainability Reporting 393 The methodology for calculating the KPIs for financial guarantees was consistent with the methodology established for loans and advances as well as for bonds. However, it was applied to the underlying transaction of the financial guarantees. If TBG had no data on the specific purpose of the underlying transaction, the counterparties’ KPIs were used. For the earmarked exposures, the counterparties’ taxonomy data was collected internally as part of the internal data collection process. The KPI for assets under management was calculated in accordance with the methodology designated for asset managers. The numerator includes the weighted average value of investments in economic activities aligned with the taxonomy of undertakings in which the investment was made. KPIs for fee and commission revenue and for the trading book (templates 6 and 7) In accordance with the European Commission’s guidance on the application of the Omnibus Delegated Act (FAQ document dated December 17, 2025), TBG does not disclose Templates 6 and 7 for the financial year 2025. Currently, the obligation to disclose Templates 6 and 7 does not apply for 2025, as this is a transitional period during which the simplified scope of disclosure under Article 8 of the Taxonomy Regulation applies. Exposures to taxonomy-eligible and taxonomy-aligned economic activities/total covered assets for nuclear and gas economic activities (templates in accordance with Annex XII of the Disclosure Delegated Act) The EU taxonomy includes six economic activities in the nuclear and gas sectors. Companies operating in these sectors, which are subject to taxonomy disclosures, are therefore required to publish data on eligibility and alignment for their relevant nuclear and gas activities. Table 18 Overview of relevant KPIs and templates Template number Name Brief description 0 Summary of key performance indicators (KPIs) Summary of key performance indicators (the “KPIs”) to be disclosed by credit institutions under Article 8 of the Taxonomy Regulation. 1 Assets for the GAR calculation Summary of all relevant KPIs for the Green Asset Ratio calculation. 2 GAR – sectoral information Summary of exposures in the non-trading book relative to the sectors covered by the taxonomy (NACE sectors, four levels of classification). 3 KPI related to GAR and pertaining to stock Exposures to taxonomy-eligible economic activities/total covered assets for all six environmental objectives and to taxonomy-aligned economic activities/total covered assets for the first two environmental objectives – climate change mitigation and adaptation (turnover and CapEx GAR /stock). 4 KPI related to GAR and pertaining to flow Exposures to taxonomy-eligible economic activities/total covered assets for all six environmental objectives and to taxonomy-aligned economic activities/total covered assets for the first two environmental objectives – climate change mitigation and adaptation (turnover and CapEx GAR /flow). 5 KPI related to off-balance sheet exposures Exposures to taxonomy-eligible economic activities/total covered assets for all six 1 environmental objectives and to taxonomy-aligned economic activities/total covered assets for the first two environmental objectives – climate change mitigation and adaptation (off-balance sheet exposures). 6 KPI for fee and commission revenue from services other than lending and asset management Exposures to taxonomy-eligible economic activities and taxonomy-aligned economic activities / total covered assets for all six 1 environmental targets (turnover and CapEx GAR/fee and commission revenue). The KPI is not reported for the financial year 2025 as allowed by applicable legislation.
Annual Report 2025 Consolidated Sustainability Reporting 394 7 KPI related to the business portfolio Exposures to taxonomy-eligible economic activities and taxonomy-aligned economic activities/total covered assets for all six 1 environmental targets (turnover and CapEx GAR/trading book portfolio). The KPI is not reported for the financial year 2025 as allowed by applicable legislation. 1 Climate change mitigation, climate change adaptation, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems The required templates containing the individual key performance indicators are disclosed in the in the Appendix No. 2 Templates of key performance indicators (KPIs) in accordance with the EU Taxonomy.
Annual Report 2025 Consolidated Sustainability Reporting 395 E1 Climate change E1-1 Transition plan for climate change mitigation The Transition Plan for Climate Change Mitigation (the “Transition Plan”) is part of TBG’s comprehensive sustainability strategy and in line with the strategy, objectives, and policies of the parent group, RBI. TBG, as part of RBI Group, is committed to contributing to limiting global warming to no more than 1.5 °C in accordance with the Paris Agreement. This commitment is translated into specific greenhouse gas (GHG) emission reduction targets across its own operations and the financed portfolio. In the long term, TBG’s main objective is to contribute to RBI Group’s commitment to net-zero by 2050, in the context of decarbonizing the portfolio and the Bank’s own operations. The Transition Plan is also taken into account in financial planning and in budgeting and investment decisions, in particular in the allocation of resources to sustainable products, renewable energy, energy efficiency, and adaptation to climate change. The business model of the Bank is built on the principles of transparency, effective risk management, and delivering value to clients, shareholders, and society. The Transition Plan develops these principles through concrete actions that include: • The integration of environmental factors into decision-making processes, the product/ service portfolio, and risk management. • Providing sustainable financing and developing products that contribute to the decarbonization of the economy. • Supporting clients in achieving their own transition. • Climate and environmental risk management. TBG is not excluded from the EU benchmarks aligned with the Paris Agreement. Commitments in the area of own operations In the area of own operations, TBG contributes to meeting RBI Group’s Scope 1 and Scope 2 absolute emission reduction target (see chapter E1-4 Targets related to climate change mitigation and adaptation for more information). This target is set based on methodology from the Science Based Targets initiative (SBTi), specifically the “absolute emission reduction” approach, which is compatible with the 1.5 °C trajectory. In the area of own operations, TBG has identified the following decarbonization levers, which are accompanied by the key measures outlined in chapter E1-3 Actions and resources in relation to climate change policies: • Support for energy efficiency • Environmental management system ISO 14001:2015 • Implementation of circular economy principles • Transition to electromobility • Digitalization of services and processes • Responsible purchasing and supply chain
Annual Report 2025 Consolidated Sustainability Reporting 396 Commitments in the area of portfolio As part of the decarbonization of its credit portfolio, TBG set a target for the most significant sub- portfolio, i.e. non-retail, specifically corporate loans and project finance loans, mainly due to the significance of this sub-portfolio and the largest share of TBG’s total financed emissions. The target is consistent with the commitment to limit warming to 1.5 °C (see chapter E1-4 Targets related to climate change mitigation and adaptation for more information). TBG drew on methodology from the NGFS (Network for Greening the Financial System), developed by an international network of central banks and regulators (including the ECB), which focuses on managing environmental and climate risks in the financial sector. This institution introduced the Net Zero 2050 scenario as one of its seven models of economic development. This is a variant designed in line with the objective of limiting global warming to 1.5 °C. The Net Zero 2050 scenario assumes the introduction of stringent climate policies and the fostering of innovation, which should lead to achieving net-zero CO 2 emissions globally by 2050. From the perspective of TBG’s transition risk within the above scenario, the IIASA (International Institute for Applied Systems Analysis) used the 2023 model. This scenario, within the selected model, also provides a decarbonization curve for Slovakia. In order to meet the above objective, TBG will use the following tools and key measures (listed in chapter E1-3 Actions and resources in relation to climate change policies: • Support for the transition of clients • Management of the portfolio of clients with high climate risk • Trade policies and sectoral strategies – building on existing ESG sectoral strategies (e.g., the oil and gas strategy and trade policies relating to thermal coal) The following tools and measures defined in chapter E1-3: Actions and resources in relation to climate change policies for retail real estate financing will contribute to the setting of a future quantitative target: 1) Support for sustainable products 2) Expanding and improving the quality of the database As described above, TBG identified and has implemented a number of decarbonization levers that support the achievement of GHG reduction targets. TBG assesses the investments and financial resources allocated to the implementation of the Transition Plan. The financial resources required to implement the Transition Plan are assessed as not material and have not been quantified. In developing the Transition Plan, TBG also considered the presence of locked-in GHG emissions, which may arise from the Bank’s key assets and products over their lifecycle: • Corporate finance: the risk of locked-in emissions is highest for clients without an individual transition plan, with high emissions intensity, and operating in sectors with low decarbonization capacity. • Fossil activities: the Bank applies business policies on the financing of thermal coal, oil, and gas. • Retail products: due to the limited availability of data on the purpose of the financing (e.g., for car loans or building renovations), it is not possible to accurately determine the potential for locked-in emissions.
Annual Report 2025 Consolidated Sustainability Reporting 397 Locked-in emissions are mainly managed through ESG screening of clients and by supporting client transition, although they do not represent a separate specific assessment subject. Supporting client transition through green finance reduces the risk of locked-in emissions. The transition plan was prepared in 2025 and formally approved by the Management Board of Tatra banka on February 10, 2026. The presented decarbonization levers, or their respective measures, are already being implemented, with systematic monitoring of progress in implementing the Transition Plan starting following its approval. This approach ensures that activities are aligned with the strategic objectives of the plan and will be regularly evaluated against internally set milestones and performance indicators. Table 19 Decarbonization levers Area Decarbonization levers Measures Decarbonization of own operations Support for energy efficiency Use of renewable sources of energy, installation of photovoltaics, purchase of green electricity (see table 28 Environmental measures of own operations for details) Environmental management system ISO 14001:2015 Implementation of circular economy principles optimizing the use of IT equipment and its recycling, using recycled materials, increasing the amount of waste recycled Transition to electromobility Increasing the share of corporate electric vehicles, implementing a corporate car policy Digitalization of services and processes minimizing the need for physical visits to branches (mobile app, online services) reduces transport emissions and paper consumption Responsible purchasing and supply chain ESG criteria for supplier selection and compliance with the RBI Supplier Code of Conduct Portfolio decarbonization Corporate financing Support for the transition of clients ESG client screening and ESG data collection Managing a portfolio with high environmental risk Identification of clients with high environmental risk and low ESG scores Trade policies and sectoral strategies Implementation of trade policies for excluded sectors and of sectoral strategies Sustainable financing Provision of financing supporting the client’s transition towards sustainability (e.g., KPI-linked loans tied to meeting sustainability targets, sustainable/green loans, use of funds raised through green bond issuances) Portfolio decarbonization Retail financing Support for sustainable products Providing loans for energy-efficient real estate Expansion of the database Improving the database through the continued collection of EPCs (Energy Performance Certificates)
Annual Report 2025 Consolidated Sustainability Reporting 398 ESRS 2 IRO-1 Description of the processes to identify and assess material climate-related impacts, risks, and opportunities When identifying material impacts, risks, and opportunities, in this section, Tatra banka describes the performance of a climate risk materiality analysis and a double materiality assessment, which is in line with the standard double materiality assessment process defined in chapter ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities. These two approaches – the climate risk materiality analysis and double materiality assessment – are used in parallel in order to identify relevant IROs as comprehensively as possible, since the climate risk materiality analysis provides a detailed view of specific climate factors, while the double materiality assessment ensures that the broader context of economic, social, and environmental aspects is included. Climate risks materiality analysis Tatra banka has introduced an expanded annual risk assessment process that specifically focuses on climate and environmental factors. This process uses an “outside-in” approach, which means that it analyzes how external climate and environmental risks may affect the Bank’s risk profile. An additional assessment has been implemented to pinpoint the severity of environmental risks within the Bank’s existing portfolio and assess their impact over different time horizons, thus ensuring more comprehensive risk management. This multidimensional approach takes into account: • different individual climate and environmental risk drivers (physical risk, transition risk and other environmental risks); • the impact of each climate and environmental risk factor through risk-dependent transition channels, assessed for each type of risk (credit, market, operational, and liquidity risk); • multiple time horizons (short-term up to 3 years, medium-term from 3 to 10 years, and long- -term over 10 years); • impact under different transition risk scenarios (orderly – specifically net zero emissions by 2050, disorderly and a hot world scenario). The climate risks materiality analysis is a key element of the Bank’s risk management, as climate change and the transition to a low-carbon economy have both direct and indirect impacts on financial stability. The following table summarizes the main types of climate risk, transition and physical, and their impacts on traditional financial risk categories. This overview provides a better understanding of how changes in regulations, technologies and client behavior, as well as extreme weather events and long-term climate trends are reflected in individual types of risk. This analysis is essential for strategic decision-making, capital adequacy planning, and ensuring the Bank’s resilience to future climate challenges.
Annual Report 2025 Consolidated Sustainability Reporting 399 Table 20 Types of climate-related risks and their impacts on the traditional bank risks Risk type Description Breakdown of the resulting risks by impact Climate-related transition risk Transition risk to a low-carbon economy – changes in regulation, technology, the market, and client behavior. Credit risk: higher probability of credit defaults Market risk: depreciation of assets, especially those related to fossil fuels Liquidity risk: negligible if the change is gradual Operational risk: higher compliance and legal dispute costs Physical climate risk Risk arising from climate change – acute (floods, fires, storms) and chronic (rising temperatures, water stress). Credit risk: damage to clients’ property, lower income, higher default rates Market risk: asset price volatility, domino effect on markets Liquidity risk: devaluation of reserves (physical cash; an unexpected sudden outage), revenue shortfalls Operational risk: business disruption, IT and infrastructure continuity costs The results of the climate risks materiality analysis for 2025, with a cut-off date of June 30, 2025, show that the transfer of climate risks to financial risk categories is predominantly low for Tatra banka. Moderate climate-related transition risk was only identified in the medium and long term for credit risk. The transfer of other transition-related risks and physical risks to liquidity, market, operational and credit risk indicators was assessed at a low level for TB (normative approach). Table 21 provides an overview of the risk assessment in the short, medium and long term, allowing a better understanding of the time dimension of climate impacts on each financial risk category. Table 21 Results of the climate risks materiality assessment Short-term Medium-term Long-term Credit risk Transition risk Low Moderate Moderate Physical risk Low Low Low Market risk Transition risk Low Low Low Physical risk Low Low Low Operational risk, including reputational risk Transition risk Low Low Low Physical risk Low Low Low Liquidity risk Transition risk Low Low Low Physical risk Low Low Low To mitigate the risk arising from dependence on revenue, it is primarily important to mention the following initiatives: • Working with clients on existing or planned transition plans is a key priority for TBG between 2025 and 2030, and key risk indicators (KRIs) have been incorporated into the collection of data on transition plans from corporate clients. • TBG’s targets on financed emissions intensity (net zero emissions scenario by 2050). • TBG’s collateral must meet certain energy efficiency requirements in order to be considered of satisfactory quality with ESG criteria that have been assessed as having low materiality as of 2025.
Annual Report 2025 Consolidated Sustainability Reporting 400 The ESG score, which is determined on the basis of quantitative and qualitative indicators, is assessed as part of the overall TBG risk analysis. The ESG score is generated as part of the lending process within the standard credit rating process, unless an ad hoc review is triggered due to adverse events. Although the 2025 aggregated ESG risk assessment, which includes all contributors, increased compared to 2024, it remained low for TBG. The result of the assessment forms the basis for the ESG business strategy. The methodologies and input parameters for risk assessment are expected to be further refined in the coming years as the methodologies and common practices evolve. Double materiality assessment A key indicator in assessing materiality under the E1 Climate change topic is greenhouse gas emissions in Scopes 1, 2, and 3. The impact of the Bank’s own activities on climate change is primarily perceived in a negative context; however, ongoing initiatives such as using renewable energy sources, e-mobility, and recycling IT equipment aim to mitigate negative impacts. In terms of financial materiality, TBG is exposed to physical, regulatory, and reputational risks. In the area of physical risks, for example, natural disasters can cause damage to property. These risks are minimized through adaptation measures, such as selecting suitable operating locations and taking out property insurance. Risks are classified as significant if they threaten the achievement of TBG’s medium- to long-term climate goals, particularly in terms of energy consumption, or if stakeholders classify them as material for TBG. The physical risks of climate change, such as greater and more frequent temperature fluctuations, often result in higher operating costs, e.g., due to the increased need for cooling as the number of days with extreme heat increases. Risk management is based on a combined bottom-up and top-down approach in which all employees play a significant role in minimizing risks in their work area. TBG, together with its parent company RBI, is contributing to the objectives of the UN Paris Climate Change Conference (the 21st Conference of the Parties to the United Nations Framework Convention on Climate Change) by working to reduce greenhouse gas emissions and promoting the renewable energy sector in the economy. In 2024, the targets were recalculated in line with the 1.5 °C pathway required by the CSRD. At TBG, 2024 has been set as the base year for calculating targets for the reduction of greenhouse gas emissions. Management through key performance indicators in areas such as business travel and energy consumption represents an opportunity for TBG to manage the impact of its own activities on climate change. In addition, reputational risks are minimized and resilience to the effects of climate change is increased.
Annual Report 2025 Consolidated Sustainability Reporting 401 Table 22 E1 Climate change – Material impacts, risks, and opportunities Partial subtopic Value chain IRO Time horizon Description Climate change adaptation Own operations Negative impact actual Medium-term Insufficiently adapted buildings to climate change A lack of adaptation of buildings to climate change increases energy consumption and repair needs, which leads to increased greenhouse gas emissions, and can also negatively affect the quality of the working environment. Negative impact potential Long-term Portfolio Positive impact actual Short-term Improving the quality and resilience of buildings Financing clients’ adaptation measures, such as measures to improve the energy efficiency of houses and flood/fire protection, has a positive impact on people by increasing their personal safety, allowing for financial savings through energy conservation, and increasing their overall living comfort. Physical risk Long-term Loss of property value without adaptation measures A reduction in interest in renting buildings without adaptation measures can lead to their uninhabitability and the consequent loss of property value. Underestimating adaptation measures represents a risk that may result in financial losses for the Bank. Opportunity Long-term Adaptation financing Financing adaptation measures represents a business opportunity for TBG, as it not only allows the Bank to support sustainable development, but also to strengthen its position in the market as a responsible partner for clients who are seeking solutions to protect their real properties and investments. Climate change mitigation Own operations/ portfolio Negative impact actual Short-term CO 2 emission production Own operations: A negative impact on the climate through the release of greenhouse gas emissions from energy consumption, material, and business travel. Portfolio: Loans for high-carbon industries and projects can undermine efforts to reduce emissions, perpetuate reliance on polluting energy sources, and delay progress towards climate goals. Negative impact potential Medium-term Portfolio Positive impact actual Short-term Support for green projects In financing clients, Tatra banka supports green projects such as energy efficiency support measures, the transition to renewable energy sources (“RES”), sustainable transport, and greener technologies. Such measures reduce the carbon footprint and improve the quality of housing. Physical risk Long-term Financial losses due to climate risks Potential financial losses may arise due to climate instability, which affects the market environment and asset values. At the same time, there is a risk of increased credit defaults from clients affected by climatic events, which poses a significant threat to the financial stability of the portfolio. Opportunity Long-term Decarbonization projects The opportunity arises from the possibility of financing green projects through increased demand for sustainable solutions, which leads to expanding the portfolio and strengthens the reputation as a responsible and innovative financial partner. Energy Own operations/ portfolio Negative impact actual Short-term Use of fossil fuels Own operations: The use of fossil fuels contributes to the creation of CO 2 emissions. Portfolio: The financing of non-renewable energy projects slows down the transition to sustainable energy solutions. Such projects can contribute to deteriorating air quality, disrupting ecosystems, and increasing global temperatures. Negative impact potential Short-term Portfolio Positive impact actual Short-term Improving energy efficiency Encouraging energy efficiency improvements and the transition to RES in client financing leads to energy savings, thus reducing carbon footprint and dependence on fossil fuels. In this way, the carbon footprint is reduced and energy stability is increased. Transition risk Long-term Risk of financial losses during the transition to a low-carbon economy Market volatility caused by climate change can lead to the devaluation of energy assets and affect the ability of borrowers to repay obligations. These risks are particularly pronounced in fossil-dependent sectors, where there is a higher likelihood of financial losses due to transition. Opportunity Long-term Financing the transition to RES All decarbonization projects represent a business opportunity for TBG, mainly in the area of financing energy-intensive clients, giving them a competitive advantage.
Annual Report 2025 Consolidated Sustainability Reporting 402 ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model Strengthening resilience to climate change is crucial for banks because climate risks can fundamentally affect their business model, financial stability, and ability to deliver services over the long term. Exploring resilience makes it possible to identify areas of vulnerability, adapt the strategy to different climate scenarios, and ensure compliance with regulatory requirements, thus minimizing financial losses and reputational risks. Climate stress testing TBG uses climate stress testing conducted at the RBI Group level to identify and assess risks, in particular for analyzing the resilience of its exposures. In addition to this testing, a separate local sensitivity analysis focused on the specific characteristics of Tatra banka’s portfolio in the context of climate risks was also conducted in 2025. This analysis forms part of the overall bank-wide stress testing, as presented in the Annual Report, Consolidated Financial Statements, in the section Impairment of financial assets measured at amortised cost and financial assets measured at fair value through other comprehensive income, loan receivables, and financial guarantee contracts. RBI conducts two types of analyses to assess the resilience of the portfolio to climate change: • short-term stress tests that include climate shocks beyond standard macroeconomic scenarios • a separate long-term analysis with a horizon up to 2050, focusing on the impacts of different transition scenarios. Scenarios used The transition scenarios are based on the publications of the NGFS (Network for Greening the Financial System). To cover a variety of scenarios, the following baseline scenarios were selected: • Orderly transition (Net Zero 2050): It envisages the timely and gradual implementation of climate policies, leading to a smooth economic transition and limiting global warming to 1.5 °C. • Disorderly transition: It assumes delayed or divergent climate policies, leading to higher transition risks and sudden economic shocks, such as sharp increases in carbon prices. • Hot World: It assumes that current global climate policies are insufficient to prevent significant global warming, leading to serious physical risks with limited transition risks. For medium- to long-term resilience analysis, these scenarios are further extended within RBI Group to create tailored scenarios that capture macroeconomic and climate components specifically adapted to the geographical footprint and business model. For the short-term stress test in Q2 2025, the delayed disorderly transition climate scenario was used.
Annual Report 2025 Consolidated Sustainability Reporting 403 Scope and methodology used The integrated stress test assumes a static balance and includes the main types of risks (credit, market, operational, reputational), while additionally assessing the impact on the Bank’s revenue by simulating net interest income together with fee and commission revenue. The long-term analysis works with a dynamic balance sheet and focuses mainly on the loan portfolio. Given the limited historical data on the impact of transition policies or increases in carbon taxes and energy prices on the non-retail portfolio, RBI uses a combination of macroeconomic models, internal ESG scores, and sectoral structural models. These simulate the profitability of undertakings and their ability to repay obligations in different transition scenarios. In stress tests, clients with low E-scores are rated more severely. A detailed description of the methodology used is available in the RBI Annual Report, in the Consolidated Non-Financial Statement section, chapter E1, subchapter ESRS 2 SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model, in the Climate stress testing section. Assumptions The transition to a low-carbon economy leads to a shift in investment from fossil assets to low- carbon technologies such as RES, infrastructure upgrades, and electromobility. This process causes a short-term increase in investment, while at the same time entailing transitional costs, such as higher energy prices and the risk of devalued assets. If policies are adopted in time and are credible, the models predict only a modest short-term impact on GDP and a limited long-term impact on economic growth. Energy efficiency measures and electrification reduce energy intensity and slow the growth of final energy demand compared with the baseline scenario. Changes in the behavior and structure of the economy further reduce energy intensity per unit of GDP. The energy mix is changing significantly: the share of electricity is rising sharply thanks to the development of renewable sources (wind and solar energy), while coal use is declining rapidly. Demand for oil is declining significantly; gas use is also declining but often remains in the system due to flexibility or specific applications. Technology implementation is rapid in the Net Zero scenario, as the prices of clean technologies (electric vehicles, heat pumps, batteries and renewable sources) fall. Hydrogen and carbon capture are mainly deployed where electrification is not possible, with most implementation taking place in 2020–2030 so as to avoid the need for large-scale interventions later. Results The climate risk stress test is one of the input parameters in the assessment of significance and also complements the selection of targets and strategies. The combined macroeconomic and integrated stress test conducted for Q2 2025 showed that there will be no breach of regulatory capital adequacy requirements over a three-year horizon, confirming the resilience of RBI’s business model as well as TBG as a component of the Group and its ability to withstand adverse developments in both dimensions. The long-term resilience analysis indicates a slight risk arising from transition risk and physical risks, which is reflected in a higher need for provisions in the loan portfolio. The updated results of climate stress testing at group level are available in the RBI Annual Report, in the Consolidated Non-Financial Statement section, chapter E1.
Annual Report 2025 Consolidated Sustainability Reporting 404 Local sensitivity analysis In addition to the group results, TB also uses its own stress scenario in the form of a sensitivity analysis for internal risk management purposes. The Bank’s methodology examined the sensitivity of credit ratings (PD) to changes depending on the level of E-score exposures in the non-retail portfolio. The prime reference is the E-score and the classification of the client into supportive, transformative and restrictive categories. Based on the combination of the E-score and this classification, a credit rating deterioration matrix was defined, which expresses the level of risk to which the client is exposed due to environmental factors, as well as its ability to adapt to these risks. TB considers 3 different scenarios graduated by severity (with respect to the time horizon), each of which has its own setting in this matrix. The local sensitivity analysis showed that the Bank is only sensitive to transition risk in the long term, which is reflected in the client’s E-score. E1-2 Policies related to climate change mitigation and adaptation TBG has a number of implemented policies in place to manage its major IROs and support its transition plan, which are summarized in the table below. The following tables subsequently present their description and more detailed characteristics. These policies reflect a response to the global challenges related to climate change. They support both clients and TBG’s own operations in making sustainable decisions, as they focus on climate change adaptation and mitigation, on increasing energy efficiency, and on supporting the transition to renewable energy sources. Within TBG’s own operations, the interests of stakeholders—particularly employees, with whom regular interactions take place—were taken into account during the development of relevant policies. For policies related to portfolio-linked IROs, their development and updates fall under the responsibility of the RBI Group. These policies apply across the entire group and are also implemented within TBG. In their development, stakeholder interests—primarily those of clients with whom interactions occur—were also considered. More information is provided in chapter ESRS 2, Section SBM-2 Interests and views of stakeholders.
Annual Report 2025 Consolidated Sustainability Reporting 405 Table 23 E1 Climate change – Policies Short description IRO Value chain Policy Insufficiently adapted buildings to climate change Negative impact actual Own operations Environmental Policy Negative impact potential Improving the quality and resilience of buildings Positive impact actual Portfolio RBI Group ESG Rulebook, RBI Group Taxonomy Rulebook Credit Manual and Credit Policy of the Bank ESG sectoral strategies Retail Framework Loss of property value without adaptation measures Physical risk ESG sectoral strategies Trade Policy Related to Coal Credit Manual and Credit Policy of the Bank Risk Strategy and Risk Appetite Framework, TBG ESG Risk Policy and Statement RBI Group ESG Rulebook, RBI Group Taxonomy Rulebook RBI Group Climate and Environmental Transition Policy ESG in the corporate lending process, ESG process for corporates Retail Framework Adaptation financing Opportunity CO 2 emission release Negative impact actual Own operations/ Portfolio Environmental Policy Company Vehicles Allocation Policy Negative impact potential Support for green projects Positive impact actual Portfolio RBI Group ESG Rulebook, RBI Group Taxonomy Rulebook ESG sectoral strategies RBI Group Climate and Environmental Transition Policy Retail Framework Financial losses due to climate risks Physical risk ESG sectoral strategies Trade Policy Related to Coal Credit Manual and Credit Policy of the Bank Risk Strategy and Risk Appetite Framework, TBG ESG Risk Policy and Statement RBI Group ESG Rulebook, RBI Group Taxonomy Rulebook ESG in the corporate lending process, ESG process for corporates Retail Framework Decarbonization projects Opportunity Use of fossil fuels Negative impact actual Own operations/ Portfolio Environmental Policy Company Vehicles Allocation Policy Retail Framework Negative impact Potential Improving energy efficiency Positive impact actual Portfolio RBI Group ESG Rulebook, RBI Group Taxonomy Rulebook ESG sectoral strategies RBI Group Climate and Environmental Transition Policy Risk of financial losses during the transition to a low-carbon economy Transition risk ESG sectoral strategies Trade Policy Related to Coal Credit Manual and Credit Policy of the Bank Risk Strategy and Risk Appetite Framework, TBG ESG Risk Policy and Statement RBI Group ESG Rulebook, RBI Group Taxonomy Rulebook ESG in the corporate lending process, ESG process for corporates Retail Framework Financing the transition to RES Opportunity
Annual Report 2025 Consolidated Sustainability Reporting 406 Table 24 E1 Climate change – Characteristics of policies (1/2) Policy name Policy description Environmental policy Defines environmental principles to reduce negative impacts on the environment. Its aim is to ensure that the commitment to sustainability is specifically focused on where the Bank as a company has the biggest influence via its operating activities. Company Motor Vehicles Allocation Policy The policy focuses on the efficient and fair allocation of motor vehicles to employees. At the same time, electric vehicles are included among the priority categories for the allocation of motor vehicles, reflecting the intention to gradually transition the fleet to electromobility. Higher financial limits are set for the acquisition of electric vehicles compared to traditional vehicles, which motivates employees to switch to these alternatives. ESG sectoral strategies The policies identify supportive, transformative, and restrictive criteria for client financing, while defining the principles, rules, and engagement criteria for such classifications. They support the implementation of qualitative objectives related to efficient resource use and climate change. Trade Policy Related to Coal This is an exit (phase-out) policy that sets rules for the exit from thermal coal financing by 2030. It defines permitted transactions aimed at the transition/shift away from thermal coal. The threshold is based on revenue (25 per cent or lower) for acceptability, provided that the companies have a clear exit plan from the sector by 2030. Changes to the policy are made by RBI Group as needed and are then implemented at TBG level. Risk Strategy and Risk Appetite Framework TBG ESG Risk Policy and Statement* This describes how topics relevant to ESG are to be reflected within risk and business management, and for which some stand-alone supporting documents could be created. The main areas related to ESG risk and business management in TBG include the ESG process flow (integrating ESG into the process), sector strategies, financed emissions calculations, and ESG as part of TB’s credit risk. The policy reflects how ESG risks are identified, measured and steered, while having the relevant processes and governance. This policy is a foundational document defining the underlying objective in decarbonizing the non-retail corporate portfolio, as it defines the target of reducing the financed emissions intensity of this portfolio by 2030. Credit Manual The Credit Manual is a comprehensive document that contains all procedures and guidelines related to the approval of loans for non-retail clients, including business, risk, and corporate aspects. This manual serves as a key tool for Tatra banka employees who manage relationships with corporate clients, assess them, and approve credit applications. It provides clear guidance on the processes, criteria, and procedures that must be followed in these activities. The Credit Manual, among other operating procedures, includes details on credit risk assessment, the analysis of financial ratios, as well as the assessment of business plans and projects. Credit Policy of the Bank The credit risk policy for the non-retail portfolio sets portfolio limits on risk concentration from an ESG perspective, thus ensuring the portfolio’s quality also in terms of ESG risk as a driver of credit risk. The purpose of limiting risk for clients with low E-scores is, in the long term, to mitigate the risks arising from the transition of the economy to a low-carbon economy. Limits on negative changes in the average portfolio E-score, S-score, and G-score are intended to monitor the non-retail corporate portfolio so as to ensure that there is no overall increase in ESG risk in that portfolio. ESG in the corporate lending process ESG in the corporate process defines the workflow in which the corporate risk manager transmits ESG information to the loan decision-maker through a risk statement. This process involves analyzing the customer’s business model and its exposure to environmental risks based on the environmental score and the industry. If ESG information is missing, the decision-maker may request that it be supplemented. ESG process for corporates The policy describes how ESG risks have been incorporated into the three lines of defense model, particularly the first and second lines of defense, since the third line of defense is regulated by the relevant audit policies. It provides an overview of the steps in the ESG process that need to be carried out on the trading and risk management side in order to assess ESG risks. RBI Group ESG Rulebook The policy describes the labeling of ESG financial products within the corporate and institutional client segments. RBI has developed a definition of sustainable transactions in the form of ESG rules, which set out uniform definitions of which transaction can be considered green or social. RBI Group Taxonomy Rulebook The rulebook defines the regulatory requirements of the EU taxonomy and how they will be implemented within RBI Group to ensure regulatory compliance. It contains a methodology for disclosing the share of funding provided by RBI, which also applies to TBG and relates to economic activities contributing to the EU taxonomy environmental objectives. TBG ensures that funding identified as taxonomy-aligned is classified in accordance with the requirements of the RBI rules. Sustainable Finance, with the support of the relevant departments, reviews transactions and documentation, and, where necessary, an assessment is carried out using a special tool to ensure the requirements are met. The policy covers the collection of disclosed KPIs of counterparties relating to exposures for general purposes, as well as the assessment of exposures with known use of proceeds during the origination process and based on documentation provided by the counterparty. Retail Framework The framework for green and social loans in retail banking is part of the Bank’s broader sustainability strategy to promote assets with a positive environmental and social impact. This framework provides applicable ESG definitions for green and social loans, which will serve as the basis for asset assessment and regular and mandatory reporting. The framework is in line with the Green Bond Principles (GBP) and the Green Loan Principles (GLP), which recommend transparency and disclosure of information. The loan definitions for retail customers and small and medium-sized enterprises (SMEs) are based on the Green Loan Principles and the requirements of the EU taxonomy. The purpose is to support climate change mitigation and adaptation objectives through responsible banking. RBI Climate and Environmental Transition Policy The policy provides guidance for business decisions in the non-financial corporations segment to align the financed portfolio with the 1.5 °C trajectory by 2030. The policy also includes a supporting document setting out RBI Group’s common approach to decarbonizing the corporate portfolio.
Annual Report 2025 Consolidated Sustainability Reporting 407 Table 25 E1 Climate change – Characteristics of policies (2/2) Policy name Availability/ Location Responsible department/ person Scope Link/ Connection Environmental policy TBG website ESG Team, Sustainability Manager Own operations Entire TBG Group STN EN ISO 14001:2015 standard Company Motor Vehicles Allocation Policy Internal database Facility Management division Own operations Entire TBG Group Act No. 124/2006 Coll. on occupational health and safety Labor Code ESG sectoral strategies RBI Group database Oil and gas exclusion strategy – on the website Capital and Portfolio Management and the Corporate Risk Management division Clients EU Taxonomy Paris Agreement EU 2021/1119 (European Climate Law) ECB Guide UNEP FI Trade Policy Related to Coal RBI Group database The statement file is on the RBI website RBI Group Clients Paris Pledge for Action Katowice Rulebook UN Global Compact – Principles 7–9. Risk Strategy and Risk Appetite Framework, TBG ESG Risk Policy and Statement Internal database Strategic risk and capital management Strategic risk and capital management, Credit risk management Business units Guide on climate-related and environmental risks Guidelines on the management of ESG risks Credit Manual Internal database Corporate Banking Division and Corporate Risk Management Division Employees of the departments to which the work procedure applies Internal policies Credit Policy of the Bank TB Credit Manual Capital and Portfolio Management and the Corporate Risk Management division Clients Guide on climate-related and environmental risks Guidelines on the management of ESG risks ESG in the corporate lending process TB Credit Manual RBI Group database TB Corporate Risk Management Corporate risk manager/ Underwriter ECB Guide on climate-related and environmental risks. EBA Guidelines for loan origination and monitoring. EBA Report on ESG risk management and supervision. ESG Process Flow for Corporates RBI Group database ESG Competence Center Product managers Risk Managers Credit analysts Portfolio managers Guide to the corporate client lending process defining excluded ESG financing areas and the approval workflow for transactions from an ESG perspective RBI Group ESG Rulebook RBI Group database ESG Competence Center Client transactions Loan Market Association Guidelines ICMA EU Taxonomy RBI Group Taxonomy Rulebook RBI Group database ESG Competence Center Client transactions EU Taxonomy Retail Framework RBI Group database Retail Loans Department Retail banking (mass, premium and private segments, as well as SMEs) EU Taxonomy compliance with GBP published by the International Capital Market Association (ICMA) compliance with GLP published by the Loan Market Association (LMA) RBI Climate and Environmental Transition Policy RBI Group database Credit Risk Management Corporate Banking Division Clients Paris Agreement
Annual Report 2025 Consolidated Sustainability Reporting 408 E1-3 Actions and resources in relation to climate change policies TBG responds to the identified material IROs not only by implementing relevant policies but also by establishing and implementing specific measures. The individual measures aimed at climate change mitigation and adaptation are presented in the table below, together with their scope and an abbreviated description of the material IROs to which they relate. In terms of time horizon, TBG views all measures as ongoing and, given their nature, expects them to be completed in the medium to long term. At present, TBG does not identify a need to implement remedial measures or to cooperate with persons who would be negatively affected by material impacts. For this reason, such measures have not yet been implemented. If affected persons are identified in connection with material IROs, Tatra banka will proceed to implement appropriate remedial measures. Information on progress in implementing certain measures is presented in the Monitoring progress section of this chapter. Currently, TBG does not have complete aggregate data for all measures that would allow for year-on-year comparisons of the progress achieved. The follow-up emission reduction targets are presented in chapter E1-4 Targets related to climate change mitigation and adaptation, and TBG has not set an absolute value for the expected reduction in emissions this year. TBG chooses to present targets as percentages, since data sources, approaches, and recommended methodologies may change significantly during the reporting periods, which could significantly undermine the ability to achieve the Group’s targets. The achieved reduction in Scope 1, 2, and 3 emissions will be presented as the difference between the 2024 and 2025 values in chapter E1-6 Gross Scopes 1, 2, 3 and total GHG emissions. This chapter does not disclose the funds needed to implement the measures, as CapEx and OpEx expenditure for individual measures are not currently considered to be material. At the same time, TBG currently does not have an aggregated breakdown of expenditure by individual measures. If this financial data is determined to be material in the future, TBG will disclose it in subsequent reports. TBG does not view any of these measures as nature-based solutions. These measures predominantly represent professional technical and process approaches, some of which focus on risk management and compliance. TBG has implemented measures aimed at mitigating negative impacts and risks, as well as supporting positive impacts and seizing opportunities. An overview of these measures is provided in Table 26, while their detailed specification is presented in Table 27. The environmental measures of our own operations, including year-on-year progress, are presented in Table 28.
Annual Report 2025 Consolidated Sustainability Reporting 409 Table 26 E1 Climate change – Measures Short description IRO Scope Measures Insufficiently adapted buildings to climate change Negative impact actual Own operations Environmental measures (see table no. 28) Implementation of ISO 14001:2015 standard and of the environmental policy Negative impact potential Improving the quality and resilience of buildings Positive impact actual Portfolio ESG client screening, ESG data collection and related consulting Identification of clients with high environmental risk and low E-scores Implementation of trade policies and sectoral strategies Providing financing to support the client’s transition towards sustainability Provision of loans for financing sustainable client projects and energy-efficient real estate Loss of property value without adaptation measures Physical risk Adaptation financing Opportunity CO 2 emission release Negative impact actual Own operations/ Portfolio Environmental measures Digitalization of processes Implementation of ISO 14001:2015, the environmental policy, and the company vehicles allocation policy Negative impact potential Support for green projects Positive impact actual Portfolio ESG client screening, ESG data collection and related consulting Identification of clients with high environmental risk and low E-scores Implementation of trade policies and sectoral strategies Providing financing to support the client’s transition towards sustainability Provision of loans for financing sustainable client projects and energy-efficient real estate Financial losses due to climate risks Physical risk Decarbonization projects Opportunity Use of fossil fuels Negative impact actual Own operations/ Portfolio Environmental measures Digitalization of processes Implementation of ISO 14001:2015, the environmental policy, and the company vehicles allocation policy Negative impact potential Improving energy efficiency Positive impact actual Portfolio ESG client screening, ESG data collection and related consulting Identification of clients with high environmental risk and low ESG scores Implementation of trade policies and sectoral strategies Provision of loans for financing sustainable client projects or energy-efficient real estate Risk of financial losses during the transition to a low-carbon economy Transition risk Financing the transition to RES Opportunity Table 27 E1 Climate change – Characteristics of measures Measure Description Implementation of ISO 14001:2015 standard and of the environmental policy Implementation of a framework for managing environmental risks, reducing negative impacts, and improving the sustainability of operations. Environmental measures (own operations) Carrying out technical and organizational actions to reduce negative impacts on the environment (e.g., ISO 14001 certification, energy-saving measures, purchase of green electricity, recycling). Digitalization of processes Reducing resource consumption and emissions through the digitization of internal and client processes. Implementation of the company vehicles allocation policy Within the policy, electric vehicles are included among the priority categories, which supports the gradual transition of the fleet to electromobility. ESG client screening and ESG data collection Assessment of clients according to environmental, social, and governance criteria to identify risks. Identification of clients with high environmental risk and low ESG scores Targeted risk management and support for the transition of high-emission clients towards sustainability. Implementation of trade policies, sectoral strategies, and policies for excluded sectors Shifting away from financing projects/clients and/or sectors with a high environmental impact, with the aim to support greener solutions. Providing financing to support the client’s transition towards sustainability Financing projects that reduce the carbon footprint and increase resilience to climate risks. Provision of loans for financing sustainable client projects or energy- efficient real estate Support for the construction and renovation of low-energy buildings. Support for green projects Financing projects focused on renewable energy sources, reducing emissions, and climate change adaptation. Decarbonization projects Investments in solutions to reduce the carbon footprint of the Bank’s financed portfolio as well as its own operations.
Annual Report 2025 Consolidated Sustainability Reporting 410 The list of implemented measures, broken down according to the respective decarbonisation instruments, is presented in Table 19 in Section E1-1 Transition plan for climate change mitigation. Monitoring progress in the implementation of measures in own operations Within its own operations, TBG actively supports the introduction of new environmental measures as well as the development of already implemented initiatives. TBG continues to expand and improve the environmental measures within its own operations that are already in place. No new initiatives were adopted in 2025, and all measures from the previous year remained in place. Table 28 Environmental measures of own operations Topic Measure 2024 2025 Environmental certificates ISO 14001 ü ü ISO 50001 External energy audit ü ü Energy savings and efficiency LED lighting ü ü Light sensors ü ü Evening/weekend mode ü ü Computers/printers with energy labels ü ü Heating/cooling adjustment ü ü IT with environmental standards ü ü Building envelope modifications Renewable energy Purchasing renewable electricity ü ü Business travel & commuting Support of public transport Bicycle parking spaces ü ü Fleet CO 2 reduction measures ü ü E-cars, hybrid vehicles ü ü Paper consumption Measures to reduce paper consumption ü ü Sustainably produced paper ü ü Waste Recycling ü ü Waste management system ü ü Increasing recycling ü ü Measures to reduce waste generation ü ü Water Measures to reduce water consumption ü ü Information about employees Training ü ü To track the effectiveness of measures in the portfolio area, the following tables are presented, providing a comparison in sustainable financing for corporate and institutional clients between 2024 and 2025.
Annual Report 2025 Consolidated Sustainability Reporting 411 TBG understands sustainable financing as financing that generates a positive impact on the environment and climate, as well as financing linked to the achievement of predefined sustainabilityrelated KPIs. Sustainable financing is defined as financing aligned with the EU Taxonomy rules, or financing that meets the green (RBI Group green) criteria defined in the RBI Group ESG Rulebook. The RBI Group’s rules for assessing and classifying such transactions are based on the rules laid down by the ICMA (International Capital Market Association). Table 29 Sustainable financing year-on-year by type and disbursement status Sustainable financing – corporate and institutional clients 2025 2024 EUR % EUR % Financing with a positive impact on the environment and climate. 1 375 801 686 68% 1 158 385 525 76% Financing linked to the fulfillment of ESG KPIs 162 736 697 8% 191 708 045 13% Subtotal (utilized line) 1 538 538 383 76% 1 350 093 570 89% Unutilized line 475 708 937 24% 173 013 912 11% Sustainable financing 2 014 247 320 100% 1 523 107 482 100% In 2025, the volume of sustainable financing – including both utilized and unutilized financing – provided to corporate and institutional clients amounted to EUR 2,014 million, representing an increase of 32% compared to 2024, when the volume reached EUR 1,523 million. Of this, the volume of financing with a positive impact on the environment and climate increased year-on-year by 19%, while the volume of financing linked to the achievement of predefined sustainability-related KPIs decreased year-on-year by 15%. The decrease in KPI-linked financing can be attributed to a higher interest in financing with a positive environmental and climate impact. Table 30 Sustainable financing year-on-year by sector and instrument Sustainable financing – corporate and institutional clients 2025 2024 EUR % EUR % Sustainable real estate 1 177 762 986 58% 1 008 332 061 66% Renewable energy 49 600 049 2% 132 705 314 9% Energy efficiency measures 119 766 224 6% 0 –% Sustainable mobility 21 410 628 1% 10 104 640 1% Water supply, sewage treatment, and waste management 7 261 800 0% 7 243 510 0% Sustainable forestry and farming 0 –% 0 –% Industrial manufacturing sector 0 –% 0 –% Loans linked to ESG KPIs 115 236 491 6% 139 207 875 9% ESG-rating linked loans 47 500 206 2% 52 500 171 3% Subtotal (utilized line) 1 538 538 383 76% 1 350 093 570 89% Unutilized line 475 708 937 24% 173 013 912 11% Sustainable financing 2 014 247 320 100% 1 523 107 482 100%
Annual Report 2025 Consolidated Sustainability Reporting 412 In 2025, the largest share of sustainable financing – as in 2024 – was attributable to sustainable real estate, followed by energyefficient projects and sustainable mobility. The volume of financing provided for sustainable real estate increased year-on-year by 17%, from EUR 1,008 million to EUR 1,177 million. E1-4 Targets related to climate change mitigation and adaptation The effectiveness of climate change measures is monitored through year-on-year progress in achieving both RBI Group’s and local TBG targets, within the scope of both own operations and the portfolio. The objectives are quantitative, time-bound, and reflect the intention to mitigate the identified negative impacts and risks. They are set through 2030, and, in line with the limiting of global warming to 1.5 °C, the Group commits to achieving Net Zero GHG emissions by 2050. The intermediate targets to be achieved between 2026 and 2029 are defined both by the RBI Group (the RBI Group Climate and Environmental Transition Policy) and locally within TBG’s approved Transition Plan for Climate Change Mitigation. These objectives are in line with the defined policies for the E1 Climate change area and are also specifically defined within the Risk Strategy and Risk Appetite Framework and the TB ESG Risk Policy and Statement, while being consistent with RBI Group’s commitments to the Paris Agreement and the Net Zero 2050 trajectory. TBG engaged all relevant internal stakeholders, such as corporate business units, Risk Management and the Corporate Competence Center for ESG, in setting the targets, which were ultimately approved by the Sustainable Finance Committee and subsequently by the Management Board of TB. TBG’s approach to target setting is aligned with the RBI Group. To set science-based targets compatible with limiting global warming to 1.5 °C different climate scenarios were considered to identify relevant environmental, societal, technological, market, and policy developments. The methodology used to set these targets relies on the NGFS Net Zero 1.5 °C scenario (Phase 4) and the MESSAGEix-GLOBIOM model, which is used to calculate different trajectories for emission reductions. In addition, TBG uses the PCAF methodology to calculate the intensity of financed emissions (Scope 1 and 2). More information on the methodology used to set the targets is available in the RBI Annual Report, in the Consolidated non-financial statement section, chapter E1-4 Targets related to climate change mitigation and adaptation. The presented quantitative emission-reduction target for the portfolio is defined as a reduction in the intensity of financed emissions, focusing on clients’ Scope 1 and Scope 2 emissions. Although portfolio emissions represent a significant share of TBG’s overall carbon footprint, it is currently not possible to set a comprehensive quantitative target that would fully cover clients’ Scope 3 emissions. One of the reasons is the volatility of the data, combined with their limited availability and quality. The legislative framework for mandatory Scope 3 reporting does not yet cover a sufficiently large share of companies in the Slovak market, resulting in considerable uncertainty regarding what data clients can provide. Most clients therefore do not have relevant or verified Scope 3 data, and both the accuracy of these data and the number of clients reporting them vary year-on-year. This can lead to methodologically distorted increases or decreases that do not reflect the real trend. Another limitation is the risk of double counting emissions across the value chain. In cases where TBG finances multiple interconnected entities within the same value chain (e.g., a manufacturer and its supplier), total financed emissions can be overstated, as the same emissions are included multiple times. Since there is currently no unified and binding methodological framework defining how emissions should be allocated among interconnected companies, this would significantly distort results and undermine the reliability of any quantitative target.
Annual Report 2025 Consolidated Sustainability Reporting 413 A further significant constraint is that clients’ Scope 3 emissions are closely linked to the emission profile of upstream materials purchased in the real economy—such as steel, cement, aluminium, glass or chemical substances. The technological shift toward low-carbon variants of these materials in the European market is progressing more slowly than required. At the same time, clear, stable and binding regulatory requirements that would set a long-term decarbonisation framework for these key sectors are still lacking. As a result, the ability to forecast future market developments is limited. Under these conditions, it is not possible to responsibly anticipate the pace at which clients will be able or willing to transition to low-emission input materials, and therefore it is not feasible to define a realistic and reliable decarbonisation trajectory for this portion of emissions. Monitoring and tracking progress is done through an internal tool, the ESG Dashboard (Power BI), which analyzes the evolution of emission intensity, ESG scores, and other relevant indicators. An important part of this process is also the regular collection of data from clients, especially those with the highest emissions or with high exposures and annual sustainability reporting by TBG’s clients. The targets including their characteristics are presented in the table below. Table 31 E1 Climate change – Targets Short description IRO Scope Targets and commitments Baseline Base year Buildings adapted insufficiently to climate change Negative impact Own operations By reducing GHG emissions from its own operations, TBG will contribute to RBI’s group target to reduce Scope 1 and 2 GHG emissions by 42 per cent by 2030. 1,755.44 (tCO 2 e) 2024 CO 2 emission release Negative impact Use of fossil fuels Negative impact Loss of property values without sufficient adaptation measures Physical risk Portfolio Within Scope 3 emissions, the financed portfolio (corporate segment) has a quantitative target to reduce the intensity of financed emissions (Scope 1/2) by 21.9 per cent by 2030. 156.8 (kgCO 2 e/t EUR) 2023 CO 2 emission release Negative impact Use of fossil fuels Negative impact The target for own operations is, in the case of Scope 2, linked to the calculation of emissions based on the market-based method. The representativeness of the baseline value was ensured by selecting baseline figures and a reference year that reflect the company’s normal operating conditions, without extraordinary events or significant external factors that could distort the monitored indicators. TBG’s stated commitment to reducing GHG emissions will be evaluated periodically against established metrics, taking into account factors such as future sales trends, shifts in customer preferences, regulatory factors, and new technologies. TBG plans to introduce new technologies to support the achievement of emission reduction targets, such as piloting the remote regulation of heat supply, while continuing to expand the photovoltaic systems and fleet of electric vehicles that will be key to reducing Scope 1 and Scope 2 emissions. To date, no changes have been made to the target values, nor to the baseline values; however, any future changes thereto, as well as to the associated metrics and baseline measurement methodologies, will be documented and subsequently disclosed to the extent required. In accordance with setting the target published in line with the 1.5 °C pathway and in accordance with the provisions of the CSRD, TBG monitors, discloses, and compares emissions from its own operations as well as financed emissions in subsequent reporting periods in order to effectively document progress towards achieving the set targets.
Annual Report 2025 Consolidated Sustainability Reporting 414 Since RBI’s own emissions Scope 1 and 2 represent less than 1 per cent of RBI’s total emissions, the emissions reduction target for own operations is consolidated for both Scope 1 and 2. This reduction target of 42 per cent by 2030 would ideally reflect equal reductions in both Scope 1 and Scope 2. The decarbonization levers for own operations presented in chapter E1-1 Transition plan for climate change mitigation contribute to achieving the group target of reducing own operations emissions (Scope 1+2) by 42 per cent. Within TBG, the measure of transitioning to electromobility, i.e., the electrification of the vehicle fleet, has the largest share in the reduction. Quantitative figures for the contribution of individual measures are monitored internally. As stated in chapter E1-3 Actions and resources in relation to climate related policies, in the context of the expected reduction of TBG’s GHG emissions in 2025, the Group has not defined an absolute value for the expected decrease in emissions. TBG defines its targets in percentage terms, as significant changes may occur in the availability of data sources, the methodologies applied, and the recommended approaches during the reporting periods. Sector-specific targets within the corporate segment, focused on high-emission-intensity sectors, are expected to be set exclusively at RBI level and will only apply to selected high- emission sectors. For 2025, sector-specific targets have not been defined at RBI Group level. For the retail segment (mortgage loans), no specific emissions target has been set for 2025. In 2024, RBI Group initiated emissions calculations for residential real estate, laying the foundation for the future setting of quantitative targets. In 2025, the stability of the methodology, the quality and availability of data, including cooperation with subsidiary banks in the EU (AT, CZ, SK, RO, HU, HR), and the analysis of key factors and uncertainties related to emissions calculations became a priority. Changes in targets compared to the previous year In the report for the previous year (2024), a target was presented to reduce greenhouse gas emissions from the commercial real estate sector of the corporate portfolio by 56 per cent per m 2 by 2030, compared to the 2020 base year. This target was originally set in line with the “well below 2 °C” trajectory. In 2025, the above target is no longer being pursued, as TBG has updated its sustainability strategy and adopted a new transition plan focused on climate change mitigation in line with the ambition to limit global warming to 1.5 °C. As part of this update, the targets were harmonized with the Science Based Targets methodology and with the targets of RBI Group. For TBG, the current target is to reduce emissions in the corporate segment by 21.9 per cent by 2030 compared to 2020. The change reflects a shift towards a more stringent climate trajectory, alignment with international standards, and the unification of the approach across the Group.
Annual Report 2025 Consolidated Sustainability Reporting 415 E1-5 Energy consumption and mix In 2025, TBG’s total energy consumption reached 8,644 MWh, representing a year-on-year decrease of 325 MWh (-4%) compared to 2024. The most significant reduction was recorded in the consumption of energy from fossil sources, which decreased by 359 MWh (-7%), mainly due to lower consumption of purchased electricity, heat, steam and cooling from fossil fuels, as well as reduced use of petroleum products. In contrast, energy consumption from nuclear sources increased slightly by 43 MWh (9%). The overall share of renewable energy in TBG’s energy mix reached 41%, which is approximately one percentage point more than in 2024. This positive shift was driven primarily by a substantial increase in TBG’s own renewable energy generation, which rose by 251.56%. Renewable energy generated in 2025 amounted to 66,34 MWh. These results indicate a gradual reduction in energy intensity and a favourable shift towards low-carbon and sustainable energy sources. Table 32 Energy consumption and energy mix comparison Energy consumption and mix 2025 2024 Fuel consumption from coal and coal products (MWh) 4,45 1,33 Fuel consumption from crude oil and petroleum products (MWh) 1 955,87 2 096,34 Fuel consumption from natural gas (MWh) 5,89 1,77 Fuel consumption from other fossil sources (MWh) 0,28 0,09 Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources (MWh) 2 597,27 2 822,98 Total fossil energy consumption (MWh) 4 563,76 4 922,50 Share of fossil sources in total energy consumption (per cent) 52,80 54,89 Total nuclear energy consumption (MWh) 533,96 490,96 Share of consumption of energy from nuclear sources in total energy consumption (per cent) 6,18 5,47 Renewable fuel consumption (MWh) 1,26 4,57 Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources (MWh) 3 478,63 3 531,70 Consumption of self-generated non-fuel renewable energy (MWh) 66,34 18,87 Total renewable energy consumption (MWh) 3 546,23 3 555,14 Share of renewable sources in total energy consumption (per cent) 41,03 39,64 Total energy consumption (MWh)* 8 643,95 8 968,60 * In 2024, the total energy consumption from nuclear sources was deducted from the total energy consumption (2024 = 8,477.6 MWh). In 2025, the total energy consumption from nuclear sources was included in the total energy consumption, and the comparative figure for 2024 was adjusted accordingly.
Annual Report 2025 Consolidated Sustainability Reporting 416 E1-6 Gross Scopes 1, 2, 3 and total GHG emissions Own operations The data relating to TBG’s own operations is collected for the head office and major Slovak subsidiaries. Quantitative data from TBG’s own operations are collected using ESG Cockpit and verified according to the four-eyes principle. TBG’s carbon footprint is assessed on the basis of annual CO 2 emission reductions, measured in metric tons. Energy consumption is evaluated on the basis of total consumption in kWh and the share of renewable energy use. The quality of the collected data is classified into three grades: the best data quality is labeled 1 (exact), followed by 2 (calculated), and 3 (estimated). For data on own operations, values are classified as exact or calculated, with category 3 (estimated) used for energy consumption from cloud services. Tatra banka has not made any significant changes in the definition of what constitutes the reporting undertaking and its value chain, which ensures that reported GHG emissions remain comparable year-on-year. In addition, the methodologies, assumptions and emission factors used to calculate GHG emissions have not changed, thus strengthening the accuracy and stability of our calculations. Certain GHG emission categories within Scope 3 have not been included in the calculation because, given the nature of TBG’s business, i.e., providing financial services, they are not considered material.
Annual Report 2025 Consolidated Sustainability Reporting 417 Total greenhouse gas emissions Table 33 Greenhouse gas emissions 2024 (t CO 2 e) 1 2025 (t CO 2 e) 2 Change (2025/2024) 2030 (%) t CO 2 e % Scope 1 greenhouse gas emissions Gross scope 1 GHG emissions (tCO 2 e) 1 016 1 034 18 1,8 -42 3 Scope 2 greenhouse gas emissions – Gross scope 2 GHG emissions on a location/country basis (tCO 2 e) 1 809 1 604 -205 -11,3 -42 3 Gross scope 2 GHG emissions on a market basis (if local factors apply) (tCO 2 e) 846 517 -329 -38,9 Scope 3 greenhouse gas emissions Gross scope 3 GHG emissions (tCO 2 e) 2 279 009 2 428 684 149 675 6,6 1. Purchased goods and services (tCO 2 e) 149 61 -88 -59,1 1a Cloud service (tCO 2 e) 369 101 -268 -72,6 2. Capital goods (tCO 2 e) 1 082 1 206 124 11,5 3. Fuel- and energy-related activities (not included in Scope 1 or Scope 2) (tCO 2 e) 465 392 -73 -15,7 4. Upstream transportation and distribution (tCO 2 e) 36 599 563 1563,9 5. Waste generated during operations (tCO 2 e) 152 161 9 5,9 6. Business travel (tCO 2 e) 247 181 -66 -26,7 7. Employee commuting (tCO 2 e) 1 652 1643 -9 -0,5 8. Upstream leased assets (tCO 2 e) – 9. Downstream transportation and distribution (tCO 2 e) – 10. Processing of products sold (tCO 2 e) – 11. Use of products sold (tCO 2 e) – 12. End-of-life treatment of products sold (tCO 2 e) – 13. Downstream leased assets (tCO 2 e) – 14. Franchises (tCO 2 e) – 15. Investments (tCO 2 e) 2 274 857 2 424 340 149 483 6,6 -21,9 4 Total greenhouse gas emissions Total GHG emissions market-based (if residual mix factors apply) (tCO 2 e) 2 281 834 2 431 322 149 488 6,6 Total GHG emissions market-based (if local factors apply) (tCO 2 e) 2 280 871 2 430 235 149 364 6,6 1 The year 2024 is the base year and also the reference year against which TBG compares the data disclosed for 2025. The greenhouse gas emissions for 2024 were recalculated using the updated emission factor (ecoinvent v.3.10), which was also applied for the 2025 calculations, in order to ensure an objective year on year comparison. 2 This is the currently reported year; no quantitative targets were set for 2025. 3 Quantitative targets for 2030 are set at the RBI Group level. TBG contributes to these targets; therefore, the percentage reduction target adopted by the RBI Group is disclosed in the TBG report. 4 The target is defined solely for the corporate portfolio and applies to the intensity of financed emissions. In 2025, TBG’s total greenhouse gas emissions reached 2.4 million tCO 2 e, representing a slight increase compared to 2.3 million tCO 2 e in 2024. The increase is primarily the result of the continuously expanding data collection process for the calculation of greenhouse gas emissions. Emissions from TBG’s own operations show mixed developments: Scope 1 slightly increased from 1,016 tCO 2 e to 1,034 tCO 2 e (1.8%). Scope 2 emissions related to purchased energy decreased by 11% under the location-based method and by 39% under the market-based method. Scope 3 emissions increased year-on-year by approximately 7%, mainly due to broader data collection on kilometres travelled by suppliers for the delivery of goods and services, as well as changes in calculated financed emissions, which are described below in the Value Chain section. A substantial reduction was recorded in emissions associated with cloud services (–73%), driven by the ongoing revision and decommissioning of older hardware.
Annual Report 2025 Consolidated Sustainability Reporting 418 Changes compared to the previous reporting year Compared to the previous year, changes occurred in the presentation of Scope 2 emissions (both the location-based and market-based methods) and in the presentation of Scope 3 emissions. These changes were subsequently reflected in the reporting of the total greenhouse gas emissions for 2024. To ensure transparent year-on-year comparison, Table 33 includes revised 2024 values that reflect updated calculation approaches and applied emission factors. A detailed explanation of these changes is provided below: 1. Scope 2 greenhouse gas emissions In line with the GHG Protocol standards, emission factors were reviewed during the verification of Scope 2 calculations. In 2024, the location-based Scope 2 emissions were calculated using the national electricity mix and emission factors for individual energy sources. Therefore, in 2025, the average national emission factor approach was selected for the Scope 2 calculation. The previously disclosed total Scope 2 emissions for the prior year (for both the location-based and market-based methods) amounted to 750 tCO 2 e. 2. Scope 3 greenhouse gas emissions In the previous year, the total Scope 3 greenhouse gas emissions disclosed in the line ‘Gross Scope 3 greenhouse gas emissions’ were calculated without including Category 15 – Investments. In the current year, the total Scope 3 emissions are correctly reported as the sum of all relevant Scope 3 categories (1–15), including investments. The previously disclosed Scope 3 emissions for the prior year (calculated without Category 15) amounted to 4,045 tCO 2 e. Value chain An overview of the PCAF asset classes in scope for the year end 2025 calculations has been provided below, with an indication of the coverage achieved in each asset class. Coverage of less than 100 per cent is the result of data gaps or due to a financed emissions calculation according to PCAF not being applicable to a specific asset category. Table 34 Distribution and coverage of assets of financed emissions Distribution and coverage of assets of financed emissions 31/12/2025 Credit exposure To which financed emissions apply To which financed emissions do not apply EUR EUR per cent EUR per cent Central banks 1 343 892 246 0 0% 1 343 892 246 100% Central government 4 426 239 527 4 344 478 600 98% 81 760 927 2% Credit institutions 443 312 179 125 216 539 28% 318 095 640 72% Other financial corporations 395 022 684 362 720 011 92% 32 302 673 8% Non-financial corporations 7 131 467 327 5 747 541 162 81% 1 383 926 165 19% Households 9 093 211 009 6 909 284 173 76% 2 183 926 836 24% Accumulated impairment -250 907 128 0% -250 907 128 100% Accumulated other comprehensive income -1 364 821 0% -1 364 821 100% Financial assets excluding trading assets 22 580 873 023 17 489 240 484 77% 5 091 632 539 23% Other assets 541 239 590 17 180 163 3% 524 059 427 97% Total 23 122 112 613 17 506 420 647 76% 5 615 691 966 24%
Annual Report 2025 Consolidated Sustainability Reporting 419 Distribution and coverage of assets of financed emissions 31/12/2024 Credit exposure To which financed emissions apply To which financed emissions do not apply EUR EUR per cent EUR per cent Central banks 1 497 617 699 – 0% 1 497 617 699 100% Central government 3 695 389 629 3 618 884 149 98% 76 505 480 2% Credit institutions 463 954 980 274 436 585 59% 189 518 395 41% Other financial corporations 265 907 386 252 789 847 95% 13 117 539 5% Non-financial corporations 6 405 782 896 5 241 010 229 82% 1 164 772 667 18% Households 8 139 595 212 6 202 147 463 76% 1 937 447 749 24% Accumulated impairment -252 041 696 – 0% -252 041 696 100% Accumulated other comprehensive income -2 951 950 – 0% -2 951 950 100% Financial assets excluding trading assets 20 213 254 156 15 589 268 272 77% 4 623 985 884 23% Other assets 648 523 852 15 166 271 2% 633 357 581 98% Total 20 861 778 008 15 604 434 543 75% 5 257 343 465 25% The PCAF asset class of vehicle loans, which are non-material to our overall portfolio, is outside the scope of the calculations. For the purposes of calculating financed emissions, TBG covered 76% of total assets in 2025, compared with 75% in 2024. The PCAF standard defines the requirements for determining the share of clients’ emissions that can be attributed to a financial institution. Where available, clientspecific greenhouse gas emissions data were used in the calculation. These data allow for a more accurate assessment of financed emissions; however, their availability remains limited. In 2025, financed emissions based on data collected from customers were calculated for 40% of the exposure in the covered corporate asset classes. This represents an increase of 14 percentage points compared to 2024 (26%).The main driver of this increase is the improvement in data quality. TBG continues to systematically collect ESG data directly from clients, while also sourcing ESG information from publicly available sustainability reports, resulting in a continuous improvement in data quality. The remaining portion of financed emissions was calculated using estimates based on methodologies defined by the PCAF standard. In 2025, the methodology was adjusted so that avoided emissions were included in the total financed emissions. For better comparability, the 2024 table was adjusted in the same way. Avoided emissions are identified as emissions prevented through investments in renewable energy projects, compared with the emissions that would have occurred in the absence of the respective project. Changes in calculated financed emissions for 2025 compared with 2024 result primarily from adjustments related to individual transactions and are driven by exposures or clientprovided data. Year-on-year changes also arise from shifts in data sources for specific transactions, such as replacing estimates with actual data supplied by clients. In isolated cases, reclassification within certain sectors may occur, potentially shifting a sector from lowemission to highemission. Due to a methodological change, financed emissions from mortgages increased. In this case, the collateral value at loan origination was considered (instead of the current collateral value). This change resulted in higher financed emissions for most mortgages, particularly older ones, due to the lower historical value of collateral and therefore a higher share of propertyrelated emissions attributed to the loan.
Annual Report 2025 Consolidated Sustainability Reporting 420 Table 35 Financed emissions by PCAF asset class Financed emissions by PCAF asset class Credit exposure to which the emissions calculation apply Financed emissions in tCO 2 e Emissions intensity in tCO 2 e per million EUR Weighted data quality (high = 1, low = 5) 31/12/2025 scope 1, 2 scope 3 scope 1, 2 scope 3 scope 1, 2 scope 3 Business loans 4 417 234 813 774 597 1 447 108 175 328 4 4 Corporate bonds 280 312 544 32 903 45 476 117 162 3 3 Commercial real estate 1 584 023 988 31 287 4 037 20 3 4 Project finance Mortgages 6 903 379 809 88 932 0 13 4 Project finance, electricity generation – avoided emissions 34 442 048 0 0 0 3 Total 13 219 393 203 927 719 1 496 622 70 113 4 4 Sovereign – incl. LU 4 287 027 444 1 439 409 0 336 1 Sovereign – excl. LU 4 287 027 444 1 806 184 0 421 1 Financed emissions by PCAF asset class Credit exposure to which the emissions calculation apply Financed emissions in tCO 2 e Emissions intensity in tCO 2 e per million EUR Weighted data quality (high = 1, low = 5) 31/12/2024 scope 1, 2 scope 3 scope 1, 2 scope 3 scope 1, 2 scope 3 Business loans 3 973 782 678 697 603 1 442 272 176 363 4 4 Corporate bonds 351 375 642 9 159 26 555 26 76 4 4 Commercial real estate 1 435 229 734 29 422 0 20 0 4 Project finance Mortgages 6 197 547 513 69 846 0 11 0 4 Project finance, electricity generation – avoided emissions 42 903 488 0 0 0 0 3 Total 12 000 839 054 806 030 1 468 827 67 122 4 4 Sovereign – incl. LU 3 603 595 489 1 220 873 0 339 0 1 Sovereign – excl. LU 3 603 595 489 1 547 532 0 429 0 1 It should be stated that emissions from the sovereign debt asset class are not included in the total amount of financed greenhouse gas emissions. The objective is to avoid double counting, the extent of which cannot be precisely quantified. Therefore, the emissions of this asset class are disclosed separately in Table 35 Financed emissions by asset class, where they are transparently reported outside the total sum. The table above shows the results of TBG’s financed emissions calculations, including customers’ Scope 3 emissions for the PCAF asset classes business loans and unlisted equity, listed equity and corporate bonds, and project finance. For scope 3 emissions, the risk of double counting is expected to be highest. This is because some customers’ Scope 3 emissions are already accounted for in Scope 1 and 2 of other RBI customers, as long as the latter has been part of the former’s value chain – either upstream (as suppliers) or downstream (as customers). TBG, together with RBI Group, strives to stabilize data quality, the calculation framework and the scope of its own financed emission calculations. TBG also understands that the PCAF data quality level and the stability of financed emissions results have not been exclusively driven by its own efforts, but also reflect the soundness and comprehensiveness of the data TBG depends on, namely, customers’ own disclosures and external databases. TBG expects corporate disclosures to progressively converge towards best practice and provide the most comprehensive coverage, supported by improved harmonization of reporting requirements.
Annual Report 2025 Consolidated Sustainability Reporting 421 The table below provides the distribution of financed emissions by NACE sector classification within PCAF asset classes of business loans and unlisted equity and equity, listed equity and corporate bonds, project finance, and commercial real estate. Table 36 Financed emissions by NACE classification sector Financed emissions by NACE classification sector Credit exposure to which the emissions calculation apply Financed emissions in tCO 2 e Emissions intensity in tCO 2 e per million EUR Weighted data quality (high = 1, low = 5) 31/12/2025 scope 1, 2 scope 3 scope 1, 2 scope 3 scope 1, 2 scope 3 Real estate activities 1 157 749 810 26 505 9 684 23 49 4 4 Manufacturing 815 469 831 156 197 331 055 192 406 3 4 Wholesale and retail trade; repair of motor vehicles and motorcycles 799 092 335 197 271 394 832 247 504 4 4 Professional, scientific and technical activities 670 737 691 59 500 386 206 89 768 3 3 Transportation and storage Financial and insurance activities 541 135 376 55 573 77 623 103 161 4 4 Financial and insurance activities 448 297 260 10 665 39 254 24 120 4 4 Electricity, gas, steam and air conditioning supply 345 589 743 146 393 66 337 424 199 3 3 Agriculture, forestry and fishing 315 527 287 131 502 48 621 417 155 4 4 Information and communication 275 372 116 6 199 18 209 23 69 3 4 Construction 247 105 431 7 274 58 045 29 418 4 4 Administrative and support services 219 708 194 20 726 23 388 94 113 4 4 Activities of households as employers; undifferentiated goods and services-producing activities of households for own use 130 703 430 2 589 0 20 – 4 – Human health and social work activities 115 065 046 4 920 16 908 43 148 4 4 Water supply; sewerage, waste management and remediation activities 74 172 435 7 079 10 559 95 142 4 4 Activities of extraterritorial organizations and bodies 51 242 301 9 36 0 1 4 4 Accommodation and food service activities 43 551 180 3 243 7 273 74 201 4 4 Arts, entertainment and recreation 31 960 571 1 698 4 823 53 151 4 4 Other service activities 23 767 038 1 010 3 194 42 223 4 4 Education 4 986 563 114 244 23 49 4 4 Public administration and defense; compulsory social security 2 832 502 93 57 33 53 4 4 Mining and quarrying 1 947 252 226 274 116 141 4 4 Total 6 316 013 394 838 787 1 496 622 133 319 4 4
Annual Report 2025 Consolidated Sustainability Reporting 422 Financed emissions by NACE classification sector Credit exposure to which the emissions calculation apply Financed emissions in tCO 2 e Emissions intensity in tCO 2 e per million EUR Weighted data quality (high = 1, low = 5) 31/12/2024 scope 1, 2 scope 3 scope 1, 2 scope 3 scope 1, 2 scope 3 Real estate activities 1 004 264 822 23 679 20 814 24 97 4 4 Manufacturing 826 670 616 179 198 345 804 217 420 4 4 Wholesale and retail trade; repair of motor vehicles and motorcycles 758 606 367 137 615 409 148 181 545 4 4 Professional, scientific and technical activities 578 318 224 47 399 395 307 82 891 3 3 Financial and insurance activities 489 216 053 5 266 18 155 11 51 4 4 Transportation and storage 442 893 650 51 390 66 142 116 169 4 4 Agriculture, forestry and fishing 301 149 000 127 835 49 583 424 166 4 4 Electricity, gas, steam and air conditioning supply 247 076 157 123 239 48 213 499 208 4 4 Information and communication 245 391 582 5 646 16 249 23 80 4 4 Other service activities 180 619 862 4 891 3 451 27 230 4 4 Construction 175 937 217 6 309 34 383 36 355 4 4 Administrative and support services 159 506 898 6 839 14 535 43 99 4 4 Human health and social work activities 141 305 696 5 804 23 597 41 167 4 4 Water supply; sewerage, waste management and remediation activities 75 639 615 4 748 9 646 63 128 4 4 Activities of extraterritorial organisations and bodies 51 234 125 9 36 0 1 4 4 Arts, entertainment and recreation 41 282 355 2 481 6 347 60 154 4 4 Activities of households as employers; undifferentiated goods and services-producing activities of households for own use 36 559 338 205 0 6 0 4 – Accommodation and food service activities 35 511 499 3 171 6 780 89 206 4 4 Education 5 953 411 122 224 21 38 4 4 Public administration and defense; compulsory social security 3 353 324 136 106 41 73 4 4 Mining and quarrying 2 801 731 201 307 72 110 4 4 Total 5 803 291 542 736 184 1 468 827 127 340 4 4 In addition, a breakdown of the financed emissions calculation results is shown for the ten countries with the largest exposure. Table 37 Financed emissions by country Financed emissions by country Credit exposure to which the emissions calculation apply Financed emissions in thousands of tCO 2 e Emissions intensity in tCO 2 e/ in local currency Weighted data quality (high = 1, low = 5) 31/12/2025 scope 1, 2 scope 3 scope 1, 2 scope 3 scope 1, 2 scope 3 SK 12 348 292 975 811 971 1 113 025 66 283 4 4 CZ 370 717 086 39 940 45 541 108 142 3 3 LU 110 083 969 8 125 1 160 74 11 4 4 DE 108 043 137 35 028 235 331 324 2 182 3 3 NL 81 407 414 15 330 6 677 188 82 3 3 HU 55 190 421 5 037 37 039 91 2 374 3 1 AT 54 264 503 9 715 39 423 179 752 2 2 CY 18 990 993 603 3 450 32 191 4 4 FR 18 598 129 205 10 043 11 540 2 2 LV 11 984 017 620 971 52 81 4 4 Rest of the world 41 820 559 1 144 3 961 27 128 3 3 Total 13 219 393 203 927 719 1 496 622 70 319 4 4
Annual Report 2025 Consolidated Sustainability Reporting 423 Financed emissions by country Credit exposure to which the emissions calculation apply Financed emissions in thousands of tCO 2 e Emissions intensity in tCO 2 e/ in local currency Weighted data quality (high = 1, low = 5) 31/12/2024 scope 1, 2 scope 3 scope 1, 2 scope 3 scope 1, 2 scope 3 SK 11 310 020 946 748 234 1 127 426 66 303 4 4 CZ 271 592 959 13 988 19 234 52 82 4 4 DE 106 951 952 29 728 269 774 278 2 523 3 3 LU 84 131 424 219 1 311 3 16 3 3 AT 53 777 493 6 553 10 928 122 208 2 2 HU 48 158 589 2 948 13 359 61 1 803 4 2 NL 40 160 313 317 1 200 8 30 4 4 FR 28 118 052 709 19 343 25 688 2 2 CY 16 960 644 534 3 051 31 191 4 4 PL 14 302 325 397 104 28 16 4 4 Rest of the world 26 664 357 2 404 3 097 90 133 4 4 Total 12 000 839 054 806 030 1 468 827 67 340 4 4 GHG intensity/net revenue The greenhouse gas intensity based on net income provides an overview of how the volume of emissions evolves in relation to TBG’s financial performance. Table 38 Greenhouse gas intensity based on net revenue Greenhouse gas intensity based on net revenue 2025 (tCO2e/million EUR) 2024 (tCO2e/million EUR) Total GHG emissions (using the location-based method) per net revenue 2 228 2 045 Total GHG emissions (using the market-based) per net revenue 2 227 2 044 Greenhouse gas intensity increased in 2025 by 9% compared to 2024. Table 39 Connectivity of GHG intensity based on net revenue with financial information reporting Net income used for the calculation of greenhouse gas intensity 2025 (t EUR) 2024 (t EUR) Interest income calculated using the effective interest rate 759 919 804 516 Other interest income 2 808 3 532 Dividend income 30 20 Fee and commission income 280 236 263 217 Net profit/(loss) on financial instruments remeasured through profit or loss 41 871 42 993 Other operating profit/(loss) 6 323 1 549 Net income used for the calculation of greenhouse gas intensity 1 091 187 1 115 827 For the calculation of greenhouse gas intensity based on income, TBG used operating income amounting to EUR 1,091,187 thousand (previous year: EUR 1,115,827 thousand). Net operating income is available in the Annual Report, within the consolidated financial statements under the Consolidated Statement of Profit or Loss and Other Comprehensive Income, and represents
Annual Report 2025 Consolidated Sustainability Reporting 424 the sum of interest income and dividend income, fee and commission income, net gains from financial instruments measured through profit or loss, and other operating income. Changes in values compared to the previous reporting year In 2024, the reported value for greenhouse gas intensity calculated based on net income was 9,443 tCO 2 e per million EUR. In the previous year, TBG used net profit after tax (EUR 241 million) for the calculation. Based on the recommendation of the EFRAG group (Explanations January – November 2024.pdf), TBG used net operating income for calculating greenhouse gas intensity in 2025. Net operating income is available in the Annual Report, consolidated financial statements under the Consolidated Statement of Profit or Loss and Other Comprehensive Income. This methodological adjustment enables better comparability of TBG’s values against market benchmarks. To improve year-on-year comparability, the 2024 figure was recalculated in Table 38 using the net operating income value. E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities Within this chapter, TBG applies in 2025—based on the so-called Quick Fix—the option to defer the disclosure of information related to the expected financial effects arising from physical risks and transition-related risks. Details on the application of this deferral are available in chapter ESRS 2 BP-1 General basis for preparation of sustainability statements, in the section Changes compared to the previous reporting period.
Annual Report 2025 Consolidated Sustainability Reporting 425 Social responsibility S1 Own workforce ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model. Tatra banka sees its own workforce as a key stakeholder group, and the way in which their interests and views are taken into account is presented in ESRS 2 SBM-2 Interests and views of stakeholders. In identifying material impacts, risks and opportunities, TBG followed the standard process described in chapter ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities. Tatra banka has included all employees with active employment contracts in the own workforce category. In addition, the Bank also works with workers who are not its direct employees, particularly in IT development and operations. These workers have contracts with external companies; however, Tatra banka assigns work to them directly and has control over all processes performed. For this reason, they are considered part of the company’s own workforce. Table 40 S1 Climate change – Material impacts, risks, and opportunities ESRS S1 subtopic Partial subtopic Value chain IRO Time horizon Description Working conditions Working time Own operations Positive impact actual Short-term Flexible working time Flexible working time increases satisfaction of employees and has a positive impact on their health. Adequate wages Own operations Positive impact actual Short-term Fair compensation practices, financial security Fair compensation practices provide employees with financial security and lead to higher employee satisfaction. Work-life balance Own operations Positive impact actual Short-term Work-life balance and employee well-being Increased physical and mental health or well-being of employees, improved work performance and employee satisfaction. Health and safety Own operations Positive impact actual Short-term Health prevention and support for mental well-being Promoting well-being and access to leisure activities contribute to improving the physical and mental health of employees, increasing their productivity, and promoting long-term satisfaction. Equal treatment and opportunities for all Gender equality and equal pay for work of equal value Own operations Positive impact actual Short-term Gender balance and equal opportunities Gender balance in teams leads to a better working environment and higher satisfaction. Own operations Opportunity Long-term Gender equality as a strategic advantage Opportunities represent higher employee satisfaction and a competitive advantage for the employer. Training and skills development Own operations Positive impact actual Short-term Comprehensive training and support for personal growth Comprehensive training promotes professional and personal growth and increases satisfaction and motivation of employees. Measures against violence and harassment in the workplace Own operations Negative impact potential Medium-term Factors undermining well-being in the workplace Insecurity at work and mobbing can cause mental stress for the people concerned. Diversity Own operations Positive impact actual Short-term Inclusive working environment Embracing diversity broadens perspectives, enhances cultural diversity, and promotes a healthy and positive work environment.
Annual Report 2025 Consolidated Sustainability Reporting 426 In implementing the Transition Plan for Climate Change Mitigation, TBG has not identified any material impacts on its own workforce that could result from measures to reduce negative impacts on the environment and achieving climate-neutral operations. The planned actions to reduce carbon emissions in line with international agreements do not present risks associated with restructuring, job losses, or the need for extensive retraining, and therefore no material impacts on employees are expected. Given the nature of its activities and operations in Slovakia, TBG has not identified any material risks of incidents of forced or child labor. TBG strictly adheres to applicable legislation and internal policies that ensure the protection of human rights and ethical working conditions within its own workforce. Systematic improvements to the working environment and conditions for its employees also continued in 2025. The Bank developed initiatives based on its employer strategy and the Employer Promise to strengthen the employee experience and support engagement. Based on the double materiality assessment under ESRS 2, TBG has not identified any groups of people within its own workforce which could be exposed to an increased level of harm due to specific characteristics, context, or activities performed. All of the material IROs identified relate to the workforce as a whole, with no impact on particular age groups or specific job roles. S1-1 Policies related to own workforce In the past year, the Bank continued to face dynamic changes in the economic and social environment, but nurturing its internal culture and people remained a priority. TBG has a set of policies in place to ensure that material impacts are managed and opportunities are exploited in line with strategic objectives. In addition to the policies, TBG also has a strategic document, the Desired Culture Map, which was created as a result of the process of mapping and designing the company culture. This document serves as a compass for all employees – helping to align our behavior, values, and principles with the Bank’s vision and strategy. After the implementation in 2024, TBG subsequently focused on its practical application in day-to-day work, particularly in feedback. The publication defined the key elements of culture – from attitudes and principles, to psychological safety and feedback, rituals, and decision-making processes – has become the foundation for the conscious work of both leaders and teams. Caring for corporate culture development is seen as an ongoing process, not a one-off project.
Annual Report 2025 Consolidated Sustainability Reporting 427 Table 41 S1 Own workforce – Policies Short description IRO Value chain Policy Flexible working time mode and limiting overtime Positive impact actual Own operations Employment contracts Fair compensation practices, financial security Positive impact actual Own operations RBI Total Rewards Management Policy (Payroll System) RBI Human Rights Policy Corporate contracts Work-life balance and employee well-being Positive impact actual Own operations RBI Performance Management Health prevention and support for mental well-being Positive impact actual Own operations Directive on ensuring occupational health and safety Gender balance and equal opportunities Positive impact actual Own operations Succession Management Policy at TBG RBI Total Rewards Management Policy (Payroll System) Gender equality as a strategic advantage Opportunity Own operations Comprehensive training and support for personal growth Positive impact actual Own operations RBI Group Training, Development and Talent Management Succession Management Policy at TBG RBI Performance Management Factors undermining well- being in the workplace Negative impact potential Own operations Principles of Ethical Conduct at Tatra banka Group Whistleblowing management Inclusive working environment Positive impact actual Own operations RBI Diversity Policy RBI Human Rights Policy Principles of Ethical Conduct at Tatra banka Group Through policies, namely the RBI Human Rights Policy, the Principles of Ethical Conduct at Tatra banka Group, and the RBI Diversity Policy, TBG ensures respect for the human rights and labor rights of people within its own workforce, including the principles of non-discrimination, equal treatment, and health and safety protection, while promoting social dialogue. The RBI Human Rights Policy addresses the prohibition of forced or compulsory labor and child labor through a commitment to adhering to the principles of the International Labor Organization (ILO). Remediation measures related to human rights impacts are managed through the Whistleblowing Management policy, which allows employees and third parties to anonymously/ non-anonymously report violations of ethical principles and regulatory requirements, with reported cases investigated by the Compliance Division. When formulating and implementing their policies, Tatra banka and RBI take into account the views and needs of employees. Employee engagement and obtaining their perspectives is not covered by a separate policy, but this area receives significant attention. Methods of employee involvement are described in chapter S1-2 Processes for engaging with own workforce and workers’ representatives about impacts and in the introductory chapter of ESRS 2 SBM-2 Interests and views of stakeholders. As a policy governing the prevention of workplace accidents, Tatra banka applies the Directive on ensuring occupational health and safety. The scope of Tatra banka’s policies covers all employees. These policies are available in internal databases and can be accessed by all employees. An employee of the People and Culture Division at B-1 level is responsible for implementing the policies. A more detailed description of the policies, together with their links to relevant internationally recognized instruments, legislative documents, and internal directives is presented in Table 42.
Annual Report 2025 Consolidated Sustainability Reporting 428 Table 42 S1 Own workforce – Characteristics of policies Policy name Link Policy description Principles of Ethical Conduct at Tatra banka Group Rules of conduct at RBI Group They formalize the approach to employment relations through principles that position TBG as an employer of the future. It defines three pillars: a positive atmosphere, creative and meaningful work, and work-life balance. It is committed to fair remuneration based on objective parameters, ensures health and safety protection, and provides opportunities for development, training, and leadership. RBI Human Rights Policy Universal Declaration of Human Rights International Covenant on Civil and Political Rights International Covenant on Economic, Social and Cultural Rights Fundamental Principles of the International Labor Organization (ILO) European Convention on Human Rights Corporate Sustainability Due Diligence Directive Corporate Sustainability Reporting Directive (including the Annex to Regulation (EU) 1893/2006) Principle of minimum social protection under the EU Taxonomy Regulation The policy sets out a framework for respecting human rights, complying with labor standards, and adhering to the principle of non-discrimination. It emphasizes respect for collective agreements, social dialogue, and the principles of equal treatment. Acceptance of differences with regard to age, ethnicity, religion, gender, sexual orientation, disability, and political views forms the basis of an inclusive culture that aims to remove barriers and inequalities in career progression and ensure equal pay. RBI Diversity Policy EU Directive 2013/36/EU EU Directive 2014/65/EU EBA/ESMA Guidelines on the assessment of the suitability of members of the management body and key function holders (EBA/GL/2017/12) EU Directive 2014/95/EU EU Regulation 575/2013 The policy emphasizes that diversity is an added value for TBG. Taking advantage of the opportunities offered by diversity provides sustainable benefits for the company itself and for its employees, as well as for the economy and society. It means understanding that each individual is unique and that recognizing individual differences makes sense. This may include ethnicity, gender, sexual orientation, socioeconomic status, age, physical abilities, religious beliefs, political beliefs, or other ideologies. RBI Total Rewards Management Policy (Payroll System) Slovak Labor Code The scope of the policy covers general and special remuneration principles applicable to TBG, including rules and regulations to align market adequate compensation, fringe benefits, and recognition according to the Total Rewards Approach. Under this policy, TBG is committed to fostering the development, satisfaction, and loyalty of TBG employees by providing financial stability. The ratio between the fixed and variable components is balanced so as to ensure an adequate livelihood even with a flexible variable remuneration policy. RBI Performance Management Directive 2013/36/EU The policy defines performance management as a process aimed at enabling all employees to perform at their best and grow to their full potential. All employees should be clear about their expected contribution and its link to TBG’s overall objectives. The performance management process is based on an environment of trust and supports feedback and a focus on development. At the same time, it is understood that for selected functions (e.g., drivers, cleaners, physical security), day-to-day performance-related management may be sufficient and some formal aspects (goal setting, documentation, feedback tools) should be as simple as possible or do not have to be used at all. Succession Management Policy Directive 2013/36/EU Directive 2014/65/EU EBA/ESMA Guidelines on the assessment of the suitability of members of the management body and key function holders (EBA/GL/2021/06) RBI Group Succession Management Policy The policy defines the process for selecting and preparing successors for key positions within the organization. It serves to ensure a smooth leadership transition, maintain continuity of decision-making, and minimize risks when leaders depart. RBI – Training, Development and Talent Management (TBG Training and Employee Development Organizational Handbook) MiFID II The organizational handbook sets out the rules and procedures for internal and external training activities for TBG employees. The directive defines key rules for learning, development, and talent management, and serves as a framework for relevant local rules for individual departments. It also includes details of different forms of training, such as e-learning, dual learning, and specific financial training. Employment contracts Employment contract: concluded pursuant to Section 42 of the Labor Code Agreement on student part-time work: pursuant to Section 223 and Section 227 of the Labor Code Agreement to perform work: pursuant to Section 223 and Section 226 of the Labor Code Agreement on work activity: Section 223 and Section 228(a) of the Labor Code Employees are entitled to flexible working time, which means a fixed working time from 9:00 a.m. to 2:00 p.m. and it is up to employees whether they choose to start and finish earlier. However, during the fixed working hours, the employee must be available. This does not apply to employees in branches.
Annual Report 2025 Consolidated Sustainability Reporting 429 Directive on ensuring occupational health and safety Act No. 124/2006 Coll. on occupational health and safety Regulation of the Government of the Slovak Republic No. 395/2006 Coll. on the conditions for providing personal protective work equipment Act No. 355/2007 Coll. on the protection, promotion and development of public health Decree of the Ministry of Health of the Slovak Republic No. 541/2007 Coll. on the requirements for lighting at work Decree of the Ministry of Health of the Slovak Republic No. 99/2016 Coll. on the protection of health against heat and cold stress at work The Directive defines measures and obligations for employers and employees to ensure safe working conditions and the protection of health at work. It contains rules on risk identification, employee training, the provision of personal protective equipment, and procedures in the event of workplace accidents, and complies with applicable occupational health and safety legislation. RBI Management of Internal Violations – Principles and Guidelines (TBG Compliance internal procedures) RBI Group Code of Conduct (CoC) GDPR The principles and guidelines at TBG include clarifying the scope of management of internal violations and outlining common definitions and responsibilities. They also define the establishment of a transparent process for addressing internal violations in order to ensure consistent handling. It also focuses on communicating TBG’s principles on managing internal violations. Whistleblowing management Directive (EU) 2019/1937 Whistleblower Protection Act Article 71 of Directive 2013/36/EU (CRD IV) Chapter 13 – EBA/GL/2017/11 TBG’s whistleblowing management provides opportunities for employees and third parties to report violations of ethical principles and regulatory requirements through line managers or the Whispli platform. The Compliance Division then investigates reported cases, such as harassment, discrimination, and personal data protection violations. S1-2 Processes for engaging with own workforce and workers’ representatives about impacts The active involvement of employees and their representatives constitutes a significant benefit for both TBG and the employees themselves. Identifying employees’ needs makes it possible to respond to their expectations in a targeted manner, prevent potential problems, and take measures to support job satisfaction. For employees, this means the opportunity to play an active role in shaping the work environment, which contributes to higher levels of engagement and stability in teams. Responsibility for establishing mechanisms for the involvement of employees and their representatives lies with the People and Culture Division, which, in cooperation with the TB Management Board, regularly evaluates the effectiveness of these processes. At TBG, no Global Framework Agreement or other agreement with the workers’ representatives related to the respect of human rights of its own workforce exists. TBG does not identify any specific groups of workers within its operations as particularly vulnerable or marginalized. However, the Company recognizes that individual vulnerabilities may arise in certain situations. It therefore ensures that all employees, regardless of their position, origin, gender, health, or other characteristics, have equal access to information and the opportunity to participate in internal processes. Employees are regularly informed through internal communication channels (e.g., intranet, emails, meetings) and are given the opportunity to express their views, suggestions, and concerns. In addition, an anonymous platform is available allowing employees to safely and discreetly report any problems or suggestions without fear of reprisals. The involvement of its own employees and employees’ representatives takes place at TBG through the following channels:
Annual Report 2025 Consolidated Sustainability Reporting 430 1. Employee Engagement Survey In order to better understand and meet the needs and expectations of TBG employees, an engagement survey is conducted once a year. This survey is a form of direct employee involvement in the assessment of the work environment and company culture. All TBG employees are informed of the opportunity to participate in the survey via email, and the results are then communicated in the same. An essential part of the survey results are the open comments. They provide TBG with a deeper insight into the organization and serve as a valuable source for better understanding in the follow-up work with culture, employer strategy, and for focusing more specifically on areas with lower employee satisfaction.way. The 2025 survey yielded interesting results – over 91 per cent of employees participated (2 per cent more than last year), and the overall index score reached 84 points. The one-point difference compared to last year’s 85 points is due to rounding – in reality, it was 0.47 points. This result represents a strong competitive advantage, as the measured values have been high and stable in recent years, despite turbulent times. Excellent ratings were recorded in all key areas. . 2. (European) Works Council/Labor Union EWC members have the space to communicate topics from their meetings, for example via the intranet. This involves targeted communication focused on topics that specifically concern Slovakia. The RBI EWC has 12 representatives from seven EU countries: Austria, Croatia, the Czech Republic, Hungary, Poland, Romania, and Slovakia. The EWC has the right to be informed and consulted on matters affecting the interests of employees of at least two companies in the RBI Group operating in different EU/EEA countries. In 2025, the European Works Council met twice. 3. Employee representatives on the TB Supervisory Board TBG employees have the opportunity to participate directly in the strategic direction of the Bank through their representatives on the Supervisory Board. The Supervisory Board is the Bank’s supreme controlling body, which supervises the financial and business activities, the performance of the Management Board’s duties, and the overall functioning of the Bank. It consists of nine members, three of whom are elected directly by the Bank’s employees, ensuring their direct involvement in decision-making processes at the highest level. The term of office of the members is up to five years, and the Supervisory Board meets at least three times a year. Through their representatives, employees can actively influence areas such as oversight of compliance with legal regulations, business intentions, financial statements, remuneration, and the selection of Management Board members. 4. Management, HR business partners Employees can raise their complaints or concerns with the relevant manager and/or HR Business Partner on a daily basis. Based on the nature of the concern raised, these can be submitted to Compliance or solved individually. Employees can report their complaints/ concerns anonymously or non-anonymously through various channels. Employees can also report their complaints/concerns directly to Compliance. More information is available in chapter G1-1 Business conduct policies and corporate culture.
Annual Report 2025 Consolidated Sustainability Reporting 431 S1-3 Processes to remediate negative impacts and channels for own workers to raise concerns TBG uses a number of communication channels through which employees can express their views, concerns, and suggestions for improvement. As mentioned in chapter S1-2 Processes for engaging with own workforce and workers’ representatives about impacts, one of the tools is an annual employee engagement survey, which provides measurable data on employee satisfaction and identifies areas for improvement. Another important channel is the Whispli platform, which allows employees to safely and confidentially report concerns – including suspicions of unethical behavior (whistleblowing). Its detailed description, including how it is monitored, supervised, and recorded, is provided in chapter G1-1 Business conduct policies and corporate culture. It is in the context of the identified negative impact in the subtopic “Measures against violence and harassment in the workplace” where Whispli plays a key role as a tool that provides a space for employees to report such situations. Preventing reprisals against individuals who use available channels to report concerns or needs is ensured through the Whistleblowing Management Policy, as detailed in S1-1 Policies related to own workforce. Employee confidence in the whistleblowing platform is underpinned by anonymous reporting, secure communication channels, limited access to data, and a high level of confidentiality throughout the process. These measures, together with an independent and impartial investigation of each case, create an environment in which employees feel safe to raise their concerns. Whistleblowing cases are monitored in the Archer system, where they are recorded, tracked, and evaluated, including an indication of the corrective measures implemented. In areas such as corruption and bribery, TBG implements a set of preventive and control mechanisms designed to prevent such occurrences and ensure their early detection. These procedures are described in chapter G1-3 Prevention and detection of corruption and bribery. S1-4 Taking action on material impacts and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and the effectiveness of those actions A number of measures have been adopted to address material negative impacts, support positive impacts and leverage opportunities related to the own workforce presented in Table 43. Based on the output of the Desired Culture Map, work was carried out on a new Employer Promise with the message, “We Discover Uniqueness,” which means that the Bank discovers uniqueness in people, their talent and potential, and creates an environment in which they can fully develop their abilities. Educational and well-being programs remained a firm part of employee care. The Be Better and Be Fit projects continued, as did initiatives to support digital security, and topics in the field of artificial intelligence were strengthened. Tatra banka has developed an AI ambassador program, which helps employees to use tools such as ChatGPT, Copilot, and specialized solutions for specific roles effectively and responsibly.
Annual Report 2025 Consolidated Sustainability Reporting 432 Table 43 S1 Own workforce – Measures Short description IRO Scope Measures Flexible working time mode and limiting overtime Positive impact actual Own operations Remote work Part-time work Fair compensation practices, financial security Positive impact actual Own operations Special conditions for banking products Pension fund support Benefit Plus Cafeteria Meal vouchers allowance Sick pay supplement Work-life balance and employee well- being Positive impact actual Own operations On-site childcare centers Training for managers on work-life balance Leave in excess of the statutory number of days Recreational and sports vouchers Time off for volunteering Health prevention and support for mental well-being Positive impact actual Own operations Programs for mental health Medical examinations and measurements Healthy lifestyle counseling Access to medical and health care services Burn-out prevention and support Multisport card, Golem cards Recreational and sports vouchers Meal vouchers allowance Sick pay supplement Company-wide vaccination Gender balance and equal opportunities Positive impact actual Own operations Diversity trainings Employee survey Diversity Charter Gender equality as a strategic advantage Opportunity Own operations Comprehensive training and support for personal growth Positive impact actual Own operations Talent management Trainee programs Cooperation with universities AI Ambassador Program Factors undermining well-being in the workplace Negative impact potential Own operations Employee survey Focus on company culture Inclusive working environment Positive impact actual Own operations Diversity Officer Diversity trainings Diversity Charter On-site childcare centers
Annual Report 2025 Consolidated Sustainability Reporting 433 Table 44 S1 Own workforce – Characteristics of measures Measure Description Remote work TBG allows employees to work flexibly from home, thus improving work-life balance. Part-time work On an individual basis, it is possible to work part-time in certain positions. Paid time off for volunteering Employees have 2 working days per year at their disposal, which they may use as they wish. Preferential terms on bank products Employees have access to more favorable bank products. Pension fund support TBG contributes to employees’ retirement savings. Benefit Plus Cafeteria The platform includes a wide range of benefits in medicine, health, and sports, from which employees can choose. Meal vouchers allowance TBG provides meal allowance beyond the statutory amount, which reduces employees’ meal costs. On-site childcare centers Employees with children can use the on-site childcare in Bratislava and Košice, which makes it easier for them to combine work and family care. Training for managers on work- life balance Managers can attend training on how to effectively achieve work-life balance so as to better support themselves and their teams in maintaining a healthy work environment. Leave in excess of the statutory number of days Employees can take more leave beyond the statutory entitlement, which increases their time for recovery and rest. Recreational and sports vouchers TBG provides vouchers for sports activities and recreational vouchers. Programs for mental health Employees can find a selection of mental health training courses and webinars in the internal app. Employees can measure their mental health by completing questionnaires as part of ENEF’s mental health program. At the same time, 24/7 telephone and online psychological support are available for employees and their loved ones. In the event of a bank robbery, a specialized form of psychological support is available. Medical examinations and measurements Employees have the opportunity to take part in regular health measurements carried out by experts, during which they can have, for example, their blood count and eye and skin parameters measured, and discounts are also available on services provided by other laboratory test providers. For night employees, preventive check-ups are provided, which must be undergone once a year. Healthy lifestyle counseling Employees have the opportunity to attend lectures and webinars with an expert on nutrition, exercise habits, and overall health. Access to medical and health care services The “ProCare” health program is available for Management Board members as well as for B-1 and B-2 managers. Prevention of burnout Employees have access to continuous online and telephone support (24/7) to address burnout-related issues. Sick pay supplement As of the 6th day of sick leave, the difference between the sick pay and the net wage is paid by the employer to a maximum of 80 per cent of the net wage (maximum 60 days per year). Employee survey An engagement survey provides an important tool for capturing employees’ feelings and obtaining feedback. It gives all employees the opportunity to express their opinion, allowing them to contribute to the development of a positive atmosphere in the workplace. MultiSport and Golem One Pass To further promote sports and wellness activities, TBG makes MultiSport and Golem One Pass cards available. Company-wide vaccination Employees are given the opportunity to receive a seasonal flu vaccination. Talent management To develop talented individuals, various forms of education are supported, such as e-learning, dual learning, and specific training. Trainee programs TBG offers three specialized trainee programs – a risk trainee program, a corporate trainee program, and an IT Academy trainee program. Cooperation with universities TBG has established regular cooperation with the NEXTERIA Leadership Academy program in Slovakia. It is primarily a program for students from various universities, and they can choose from projects offered by companies. AI Ambassador Program The AI Ambassador Program is an internal initiative of Tatra banka, which aims to increase AI literacy and promote the effective use of artificial intelligence tools in everyday work. The program operates on the basis of a community of enthusiasts, the AI ambassadors, who are trained to help colleagues adopt AI technologies and bring inspiration to their teams. Corporate culture development TBG is actively developing the desired culture through regular team discussions, quarterly topics focused on feedback and collaboration, workshops for managers, educational videos and podcasts, as well as sharing inspiring stories and practical tips on the intranet. The aim is to foster psychological safety, open communication and engagement, so that culture becomes a natural part of everyday functioning. Diversity Officer The TBG Diversity Officer monitors the implementation of diversity and inclusion policies and maintains contact with Diversity Officers within RBI to exchange ideas and share best practices and insights. Diversity trainings Diversity and inclusion topics are included in the employee training catalogue. Separate training on the Principles of Ethical Conduct at Tatra banka Group is available for employees. The aim of these trainings is to raise awareness about recognizing and combating discrimination based on gender, cultural aspects, religion, or sexual orientation. Diversity Charter By signing the Diversity Charter, TBG has committed to creating an inclusive working environment based on openness, fairness, and trust, and supports this commitment with specific measures such as educating employees about diversity and inclusion, embedding the values in the Code of Ethics, and promoting equal opportunities.
Annual Report 2025 Consolidated Sustainability Reporting 434 Activities continue without significant changes compared to last year, and their nature does not currently necessitate regular monitoring of progress. The measures presented for employees are designed to remain permanently available, thus ensuring continuous support. In health and lifestyle promotion, a new measure has been introduced – company-wide influenza vaccination. At the same time, TBG is actively seeking to further expand existing measures and is continuously proposing new initiatives in response to employee feedback and needs. Most of the measures presented in the table focus on supporting positive impacts on the labor force, while some of them also seek to support areas that did not exceed the materiality threshold in the double materiality assessment. In the event of a material negative impact, TBG regards the promotion of employees’ psychological health, the implementation of the policies described in S1-1 Policies related to own workforce and the implementation of the Whispli platform mentioned in S1-3 Processes to remediate negative impacts and channels for own workers to raise concerns and described in detail in G1-1 Business conduct policies and corporate culture as measures to prevent this impact. In the case of promoting opportunities in the area of Gender equality and equal pay for work of equal value TBG implements measures such as the Gender Pay Gap Report, preparation for pay gap management and pay transparency (activities aimed at transparency in pay and the elimination of gender pay gaps), signing the Diversity Charter Slovakia, which supports diversity and equality in the work environment, setting targets for under-represented gender representation (more in S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities) and initiatives to celebrate diversity. In the area of risks, none were identified that exceeded the materiality threshold. All measures are ongoing and their implementation is expected in the short- to medium-term horizon. In the case of measures aimed at advancing positive impacts, the timeframe can be flexibly adjusted, extended or shortened, depending on the nature of the measure and the progress achieved. Also, through regular employee satisfaction assessments as part of the engagement survey, the establishment of communication channels, and the recording of incidents, needs, and other forms of feedback, the People and Culture Division proposes measures to improve the working environment and support positive impacts. TBG ensures that its practices do not cause or contribute to material negative impacts on its own workforce, namely by implementing internal policies, control mechanisms, and regular monitoring. Where tensions arise between preventing or mitigating negative impacts and business pressures, a balancing approach between protecting workers and achieving business objectives is applied, prioritizing safety, health, and ethical principles. This approach also includes transparent communication and the involvement of relevant stakeholders. The financial resources required to implement the above activities related to material impacts are not considered material and are therefore not disclosed in this chapter.
Annual Report 2025 Consolidated Sustainability Reporting 435 S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities TBG’s objectives are closely related to the Human Rights Policy, the Principles of Ethical Conduct and the Diversity Policy (described in more detail in chapter S1-1 Policies related to own workforce). Objective-setting was carried out in collaboration with the People and Culture Division, the CEO Secretariat, and with RBI. The undertaking’s performance against the objectives is tracked through monitoring, which will be carried out by regularly checking the defined relevant indicators, in coordination with RBI and the CEO Secretariat. The identification of lessons learned and improvements is carried out through internal review meetings and analyses. Two targets were defined for 2025, with a change in their wording compared to the previous year. This adjustment meant that one of last year’s objectives, specifically the target “Implementation of the Desired Culture,” was integrated this year into the target “Being an Attractive Employer.” This is because the elements of the culture target naturally overlap with aspects of employer attractiveness. At the same time, the target values for “Achieving gender diversity targets in senior management” were also updated. Compared to last year, the target values for both defined targets were changed. Defined targets for TBG: 1. Achieving gender diversity targets in senior management In 2025, the Bank set new targets for the representation of under-represented gender in its governing bodies. One of the targets was to achieve at least 33 per cent under-represented gender representation on the Management Board and the Supervisory Board by June 2026, which the Bank successfully achieved by the end of 2025. The second goal is to achieve 35 per cent under-represented gender representation in the Management Board, the Supervisory Board, and B-1 and B-2 management by 2030. The baseline value was 34 per cent. By comparison, in 2024, the gender diversity targets in Management Board, Supervisory Board, B-1 and B-2 managers were set to achieve a minimum of a 40 per cent share of under-represented gender and 25 per cent in the governing bodies (Management Board, Supervisory Board) by the end of the 2026 financial year. The reason for revising these targets was the update of the Diversity and Inclusion Policy, which in 2025 adjusted the target share of the under-represented gender and aligned it with current regulatory requirements and the internal diversity principles applied to the composition of governing bodies. For both targets, the base year was set as 2025. The target values are defined in accordance with Act No. 300/2024 Coll. and the RBI Group’s Diversity, Equity and Inclusion Policy. In the event of changes in legislation or in TBG’s or RBI’s internal policies, the target values will be revised and these changes will be communicated to all affected stakeholders. No interim target values or expected milestones have been defined for this target. Both objectives were communicated to the Management Board and approved by the Nominating Committee.
Annual Report 2025 Consolidated Sustainability Reporting 436 2. Be an attractive employer As part of this target, we strive to enable leaders to help employees develop their full potential. From the perspective of measurability, the following aspects are quantitatively monitored: • Satisfaction index – the aim is to achieve at least 75 per cent, and the measurement is based on an externally validated methodology from Korn Ferry. The final percentage of the index is obtained through an employee engagement survey. The results of this survey, including a comparison with the previous year, are presented in chapter S1-2 Processes for engaging with own workforce and workers’ representatives about impacts. • Turnover rate – the aim is to reduce it every year. Values for 2024 and 2025 are presented in subchapter S1-6 Characteristics of the undertaking’s employees. • Top Employer certification – the priority is to obtain the certification every year, with this certificate being an internationally recognized award, which confirms high standards in HR, employee care, and the working environment. TBG successfully renewed this certification in 2025. • Placement in the Best Employer ranking – an indicator that has been monitored since 2021. The Best Employer ranking reflects how the general public and employees in Slovakia perceive the attractiveness of companies. Tatra banka consistently ranks among the top positions. In addition to quantitatively measured indicators, the targets also focus on qualitative aspects that shape the work environment, culture, and overall employee experience. These areas cannot always be expressed in a single numerical value, so additional commitments have also been defined that reflect the Bank’s strategic priorities in people development, culture, and cooperation: • Promote employee development through training – the aim is to systematically develop the potential of employees through involvement in internal and external training initiatives (in collaboration with external partners such as Nexteria and Dasato). • Build and develop corporate culture through the Employer Promise Roadmap – the aim is to develop 7 key areas that are sponsored by Management Board members and that support engagement, trust, and the Bank’s values. This also includes quarterly evaluation and target setting, which ensures continuous progress. • Implement and live a culture of excellence and maturity – the aim is to lead the organization towards conscious improvement of interpersonal relationships, cooperation, and team dynamics. In 2024, the desired culture was described in a comprehensive document, all managers were trained, and the culture was subsequently communicated to the entire bank. Subsequently, implementation began in psychological safety, behavior within teams and attitudes, including principles. These objectives apply to TBG’s day-to-day practice and remain valid for the coming years until they are reviewed or redefined as part of the bank’s strategic priorities, i.e., this is a long-term commitment. Given the nature and complexity of this objective, no single target value, baseline value, or baseline year has been set. The target “Be an attractive employer” covers a wide range of areas – from employee satisfaction, through employee turnover, to culture and external recognition. Each of these areas requires a specific approach to measurement and evaluation. For this reason, we adopted multi-level monitoring through a combination of quantitative indicators (e.g., satisfaction index, turnover, certifications) and qualitative initiatives (e.g., culture development, support for training, cooperation with the external environment). This approach
Annual Report 2025 Consolidated Sustainability Reporting 437 allows us to comprehensively capture progress in employer attractiveness, while responding flexibly to changing employee and labor market needs. At the same time, this approach reaffirms our commitment to being an attractive employer whose quality is confirmed not only by internal data, but also by external authorities and public evaluations. S1-6 Characteristics of the undertaking’s employees Employee characteristics represent an important indicator of the structure and composition of the workforce. The data presented in this subchapter refer to the entire Tatra banka Group. All tables relating to TBG’s own employees refer to total headcount; however, it should be noted that the figures include a small number of dual employment contracts (less than 1 per cent). The number of employees is reported under the headcount indicator as at the last day of the reporting period, December 31, 2025. The total number of employees refers to active employees, which includes all employees with a valid employment contract (except for employees on maternity or long-term leave) and excludes Management Board members and trainees. Table 45 Number of employees by gender Number of employees 31/12/2025 31/12/2024 Men 1 323 1 311 Women 2 304 2 337 Other 0 0 Unreported 0 0 Total employees 3 627 3 648 The number of employees remained overall stable between 2024 and 2025, with only a minimal decrease in total headcount. The gender structure changed only marginally: the number of men increased slightly (+12), while the number of women recorded a small decline (-33). The categories ‘other’ and ‘not reported’ remained unchanged at zero. These results confirm that TBG maintains long-term workforce stability without significant fluctuations in gender composition. Table 46 Number of employees by type of contract and by gender 31/12/2025 31/12/2024 Number of employees Male Female Other Not disclosed Total Male Female Other Not disclosed Total Number of employees 1,323 2,304 0 0 3,627 1,311 2,337 0 0 3,648 Number of permanent employees 1,259 2,210 0 0 3,469 1,225 2,195 0 0 3,420 Number of temporary employees 64 94 0 0 158 86 142 0 0 228 Number of employees with non-guaranteed hours” 0 0 0 0 0 0 0 0 0 0 Number of full-time employees 1276 2165 0 0 3441 1,261 2,181 0 0 3,442 Number of part-time employees 47 139 0 0 186 50 156 0 0 206 Table 46 shows that the structure of employees by type of employment contract and gender remained relatively stable between 2024 and 2025, with no significant year-on-year changes.
Annual Report 2025 Consolidated Sustainability Reporting 438 Table 47 Number of employees who have left the company and employee turnover rate Employees 31/12/2025 31/12/2024 Employees who left 421 435 Rate of employee turnover 12% 12% The employee turnover rate remains at the same level in 2025 as in 2024. A turnover rate of 12% can be considered relatively low, supporting TBG’s ambition to “be an attractive employer.” The number of employees is available in the Consolidated Financial Statements – average number of employees. S1-7 Characteristics of non-employees in the undertaking’s own workforce As regards non-employees, TBG has externally contracted workers mainly in the area of IT development and operations. These workers are employed by another company, but TBG assigns their tasks directly and maintains control over all related processes. Externally contracted workers represent 2.21% of the own workforce. Table 48 Number of non-employees 31/12/2025 31/12/2024 Number of externally contracted employees 80 66 The year-on-year increase in the number of externally contracted workers reflects the dynamically evolving operational and technological needs of TBG, with the demand for external expertise naturally varying from year to year depending on the scope and intensity of ongoing development initiatives. The number of workers who are not employees is reported is reported as a headcount as of the last day of the reporting period, 31 December 2025.
Annual Report 2025 Consolidated Sustainability Reporting 439 S1-9 Diversity metrics The tables below disclose the gender distribution at the top-management level and the age distribution among TBG employees. For the purposes of this statement, top management is defined as the Management Board of Tatra banka and TBG employees at levels B-1 and B-2. Table 49 Breakdown of number of employees by gender at the respective top management level 2025 2024* women men women men Top management 141 (≈ 44,5%) 176 (≈ 55,5%) 142 (≈ 44,2%) 179 (≈ 55,8%) Management Board 2 (≈ 29%) 5 (≈ 71%) 2 (≈ 29%) 5 (≈ 71%) B-1 17 (29%) 42 (71%) 16 (≈ 28%) 42 (≈ 72%) B-2 122 (49%) 129 (51%) 124 (≈ 48%) 132 (≈ 52%) *These are revised comparative figures. Year-on-year comparison shows that the representation of women and men in TBG’s top management remains stable, with minor deviations reflecting natural personnel changes rather than significant organisational shifts. Compared to the previous year, there is a change in the presentation of data in Table 49. Last year, TBG also reported the number of employees and the gender distribution within the Supervisory Board of Tatra banka and its subsidiaries. This year, however, for the purposes of the sustainability statement, the definition of top management has been set as the Management Board and managers at levels B-1 and B-2 Therefore, data on the Supervisory Board are no longer included in the disclosure of this requirement. One of the reasons for revising the definition was the need to eliminate methodological inconsistencies, as some members of the Supervisory Board are recorded in internal systems as B-1 managers. These differences in internal classification could lead to ambiguous or duplicate reporting. Table 50 Breakdown of employees by relevant age category Age category 31/12/2025 31/12/2024 Up to 30 years old 672 (19%) 738 (20%) Between 30 and 50 years old 2411 (66%) 2,446 (67%) More than 50 years old 544 (15%) 464 (13%) In 2025, the largest share of TBG’s workforce continued to be the 30–50 age group, representing 66% of all employees (compared to 67% in 2024). This remains a stable core segment that carries the main portion of professional and managerial capacity. The under-30 age category decreased slightly year-on-year (from 20% to 19%), which may indicate a lower inflow of younger employees or a natural shift of employees into higher age categories. The figures represent the number of employees, which according to TBG terminology include active employees, and the data are reported as of the end of the reporting period.
Annual Report 2025 Consolidated Sustainability Reporting 440 S1-10 Adequate wages TBG pays all employees an adequate wage. The principles of basic salary management are set out in the Tatra banka Group Payroll System document, which defines the rules of the Salary Wallets, on the basis of which managers manage and individually adjust the base pay of the employees reporting to them. The Salary Wallet compares target monthly pay (according to the approved organizational structure) with employees’ actual salary levels, while the target monthly salary is defined based on the defined remuneration strategy. Setting and reviewing an employee’s basic salary under the rules depends on the available capacity of the manager’s Salary Wallet. Salary Wallets are owned by B-1 and B-2D level managers, and Management Board members and are updated monthly. The employer may, in addition to individual adjustments, also decide on a general salary increase, with the percentage increase in the salary adjustment depending on the employer’s financial capabilities and salary trends on the labor market within the banking sector. S1-11 Social protection All TBG employees in Slovakia are covered by public social protection programs in the event of loss of income due to major life events. The Slovak social security system includes the following areas: • Pension: Employees are covered by a three-pillar pension scheme combining compulsory and voluntary savings. • Work injury and disability: All employers are obliged to contribute to accident insurance, which is part of compulsory social insurance. The insurance covers work-related accidents, occupational diseases, and other health damage related to the performance of work. • Unemployment: Employees are entitled to unemployment benefits through the public system if they meet the legal conditions. • Parental leave: All employees are entitled to parental leave, regardless of gender. Leave is guaranteed by law and can last until the child reaches 3 years of age, or up to 6 years of age if the child is in poor health. • Illness: Employees are entitled to sick pay if they have sickness insurance and meet the conditions (e.g., at least 90 days of insurance in the past 3 years). As of the 6th day of sick leave, TBG provides additional support by paying the difference between the sick pay and the net wage, up to a maximum of 80 per cent of the net wage, for a maximum of 60 days per year. All TBG employees in Slovakia are covered by social protection through public programs in all of the above areas.
Annual Report 2025 Consolidated Sustainability Reporting 441 S1-13 Training and skills development metrics The tables below outline the extent to which TBG provides training and skills development for its employees. Regular performance and career development reviews are carried out once a year. Table 51 Share of employees who have participated in regular performance and career development reviews by gender 31/12/2025 31/12/2024 Employees who have participated in regular performance and career development reviews 100% 100% Men 100% 100% Women 100% 100% Table 52 Average number of training hours per employee and by gender 31/12/2025 31/12/2024 Training hours per employee 30 32 Men 29 29 Women 30 34 In both reporting years, all employees participated in regular performance and career development evaluations. These evaluations are conducted once per year. In 2025, the methodology for reporting training hours within the branch network education program was revised. Only instructor-led training delivered to employees is included in the reported training hours. Self-study is not counted toward the total number of training hours, as its scope is individual and depends on the previous professional experience of each employee. Instructor-led training time also includes the verification of knowledge acquired through self-study and serves as a basis for determining subsequent training activities. The 2024 values were recalculated to ensure year-on-year comparability of the data. In the previous year, the reported average number of training hours per employee for this metric was 46 hours, with women completing an average of 49 hours and men 42 hours. The year-on-year decrease in the average number of completed training hours is also related to the nature and periodicity of mandatory e-learning programs launched in individual years. Certain mandatory e-learning trainings (e.g., ESG, BCM, Competition Rules and others) that were introduced for all employees in 2024 were therefore not repeated in 2025. These trainings generally follow a multi-year cycle (e.g., a two-year cycle), and thus their repetition in 2025 was not required for most employees — which naturally reduced the overall number of completed training hours. In addition, time efficiency principles were applied in 2025 by merging thematically similar e-learning modules into a single unit. Employees therefore completed the same content in a shorter time, contributing to an optimization of study duration and a reduction in reported hours, without any negative impact on the quality or scope of the training provided. The figures are reported for the active number of TBG employees and are presented as of the end of the reporting period.
Annual Report 2025 Consolidated Sustainability Reporting 442 S1-14 Health and safety metrics TBG’s occupational health and safety practices are monitored quarterly by an external company. The Occupational Health and Safety (OHS) management system is based on Act No. 124/2006. Internal Audit performs reviews of the OHS management system, including checks of mandatory legislative trainings and OHS process documentation. OHS trainings covered all TBG employees in both 2024 and 2025. The Physical Security Department is also responsible for ensuring that all external workers are properly instructed in fire protection (FP) and OHS principles. Table 53 Share of employees covered by the company’s health and safety management system 31/12/2025 31/12/2024 Employees covered by occupational health and safety management systems 100% 100% TBG has implemented a qualified hazard and incident identification process. A risk analysis is performed by an external company based on past incidents and the number of injuries, which then leads to a list of actions that are subsequently implemented. For instance, larger screens, new processes when opening safes, new or modified processes when handling heavy loads, etc. There is standardized professional e-learning after which employees must take a test to complete the qualified process. A reporting process on hazards/incidents is established, where employees are obliged to inform their managers in the case of related hazards. Procedures are part of OHS training and guidelines. OHS training addresses the grievance system. The topic is dealt with by the OHS Committee on an annual basis or as required. Both employees and the employer are represented. The investigation process on incidents is provided by an external company. OHS e-learning covers health management topics and includes prevention, danger, threats, and risks. Table 54 Deaths and work-related injuries 31/12/2025 31/12/2024 Number of fatalities as a result of work-related injuries and work- related ill health 0 0 Number of recordable work-related injuries 6 4 Rate of recordable work-related injuries 1% 1% TBG maintains a record of work-related injuries, in which accidents involving workers who are not directly employed by TBG (non-employees) are also recorded. No such injuries were recorded in 2025. The numbers represent the status as of the end of the reporting period. Under the “Quick Fix” TBG is applying the deferral for the disclosure of additional information related to the requirements of section S1-14 Health and Safety Metrics (more information is provided in ESRS 2, under the section Changes Compared to the Previous Reporting Period).
Annual Report 2025 Consolidated Sustainability Reporting 443 S1-15 Work-life balance metrics All TBG employees are entitled to parental and carer's leave. Table 55 Share of employees entitled to family leave 31/12/2025 31/12/2024 Parental leave – paternity 100% 100% Parental leave – maternity 100% 100% Carer’s leave – men 100% 100% Carer’s leave – women 100% 100% Table 56 Share of employees who have taken family leave, and breakdown by gender 31/12/2025 31/12/2024 Parental leave – paternity 0,3% 2% Parental leave – maternity 15% 26% Carer’s leave – male 1% 1% Carer’s leave – female 6% 7% S1-16 Remuneration metrics (pay gap and total remuneration) The data shows the percentage gap in pay between female and male employees and the ratio between the remuneration of the highest paid individual and the median remuneration for employees. The data is disclosed for the current reporting period. Total annual remuneration includes basic wage, job function-based allowances and, where applicable, an annual variable target remuneration. The ratio of the annual total remuneration of the highest-paid individual to the median of the annual total remuneration of all employees (excluding the highest-paid individual) for 2025 is 34 to 1. The ratio presented is estimated, as its calculation takes into account the target (100 per cent) variable remuneration, since the actual amount is not known at the time of preparing the report. Table 57 Gender pay gap across employee categories Basic salary ratio women/men Total remuneration ratio women/men B-1 B-2 Other managers Other employees B-1 B-2 Other managers Other employees 2025 -5% 18% 26% 28% 1% 17% 21% 27% 2024 -6% 16% 33% 28% -4 17% 22% 27% * Gender Pay Gap Across Employee Categories – Annual Base Salary Level ** Gender Pay Gap Across Employee Categories – Total Annual Compensation Level
Annual Report 2025 Consolidated Sustainability Reporting 444 Year-on-year, a slight improvement in gender pay gaps can be observed across most management levels. Differences in both base salaries and total remuneration have narrowed in several categories, remained stable in some, and only in a few isolated cases showed a minor increase. Fair pay is an important part of gender equality. Directive (EU) 2023/970 of the European Parliament and of the Council (the “Directive”), adopted on May 10, 2023, sets out requirements to strengthen the application of the principle of equal pay for men and women for equal work or work of equal value. The gender pay gap between men and women under Article 3 (1) of the Directive is the difference in the average pay levels for women and men within an employer, expressed as a percentage of the average pay level for men. Workers performing the same work or work of equal value are grouped, within the meaning of the Directive, in a non-discriminatory, objective, and gender-neutral way and form a category of workers. For the purposes of calculating the gender pay gap, a regression analysis was carried out which, in addition to the category of workers, takes into account several factors (e.g., age, years worked in the position, level of education, organizational level, unit, position grade), by means of which a significant part of the difference in basic wages can be explained, while the adjusted difference after taking the other factors into account is 3.995 per cent, which is below the 5 per cent threshold. This gender gap analysis was conducted in 2025 using employee data as at June 30, 2025. S1-17 Incidents, complaints, and severe human rights impacts The data represents the status as of the end of the reporting period and are collected through channels available to all employees (see chapter S1-3 Processes to remediate negative impacts and channels for own workforce to raise concerns). The disclosed data relate to cases of discrimination based on gender, race or ethnic origin, nationality, religion or belief, disability, age, sexual orientation, or other relevant forms of discrimination in the context of work. Table 58 Overview of incidents and complaints in the area of human rights and working conditions 31/12/2025 31/12/2024 Number of incidents of discrimination (including harassment) 0 0 Number of complaints submitted through channels for people within own workforce to raise concerns 4 0 Total amount of fines, penalties, and compensation for damages as a result of incidents and complaints 0 0 Number of serious human rights incidents linked to the undertaking’s workforce 0 0 Total amount of fines, penalties, and compensation for damages related to serious human rights violations 0 0 In 2025, no serious cases of discrimination, harassment, or severe human rights incidents were recorded. Likewise, no fines, sanctions, or compensation payments related to these areas were imposed.
Annual Report 2025 Consolidated Sustainability Reporting 445 For 2024, the number of closed complaints was zero, while for 2025 the reported value is four, as each submitted report/complaint is counted individually (i.e., multiple individuals may submit complaints referring to the same case). In 2025, these four submissions related to two cases- the first case involved three separate complaints submitted by several individuals. Although the complaints were filed in 2024, they were closed in 2025, and are therefore reported in the 2025 reporting period. The second case consisted of one complaint, which was both reported and closed in 2025.
Annual Report 2025 Consolidated Sustainability Reporting 446 S4 Consumers and end-users ESRS 2 SBM-3 Material impacts, risks, and opportunities and their interaction with strategy and business model Description of consumers and/or end-users When TBG refers to consumers and end-users, it means private individuals who use the Bank’s products and services for personal purposes, whether for themselves or for others, and not for professional purposes. This group also includes people who may become consumers or end- users in the future. According to EFRAG’s definition, consumers and end-users are identical for TBG because they are people who actually use or intend to use the products or services. TBG has consumers and end-users of different ages and socio-economic backgrounds in its customer base. All TBG consumers, including, but not limited to, vulnerable groups, can be potentially impacted by TBG’s business depending on the products used. Information on client segments is also available in the Annual Report in the chapter “Client in the Spotlight.” TBG follows a segment-based approach to providing investment services, targeting retail clients in the mass market. In the case of investment products, consumers and end-users are considered retail clients if they do not meet the criteria of a professional client pursuant to Act No. 566/2001 Coll. on Securities and Investment Services. The material IROs identified in the double materiality assessment, presented in Table 60, apply to all consumer groups included in the scope of S4. Table 59 presents all consumer and end-user groups that were included in the scope of the assessment. Table 59 Consumer types Type of consumer/ end-user Description Example Existing consumers Individuals already using TBG products/services Clients with accounts, mortgages, investments Potential consumers Private individuals who are not yet clients but may become clients Individuals from TBG’s marketing target groups Other private individuals Non-clients who come into contact with TBG advertising or communications Website visitors, social media followers Vulnerable private individuals People at higher risk of disadvantage or discrimination People disadvantaged on the basis of disability, age, gender, etc. Corporate clients Not included in the scope of the disclosure of chapter S4
Annual Report 2025 Consolidated Sustainability Reporting 447 Table 60 S4 Consumers and end-users – Material impacts, risks, and opportunities ESRS S4 subtopic Partial subtopic Value chain IRO Time horizon Description Information- related impacts for consumers and/or end-users Privacy Own operations Negative impact potential Short-term Personal data leak When personal data processed by third parties is leaked, identities may be exposed and misused, seriously endangering clients both in the financial sector and in other aspects of their lives. The Bank’s reputation can also be seriously damaged. Access to (quality) information Own operations Negative impact potential Medium-term Insufficient information about products Mislabeled financial products and a lack of correct product information can lead clients to make incorrect economic decisions and incur financial burdens. Own operations Risk Medium-term Reputational and regulatory risks associated with inaccurate information The risks of disclosing incorrect information are associated with regulatory fines and penalties, litigation costs, and loss of clients. Social inclusion of consumers and/or end-users Non- discrimination Own operations Positive impact actual Short-term Non-discrimination as part of everyday practice Non-discrimination at TBG positively impacts clients by ensuring equal access to services and products for all. Many products are also available to teenagers, allowing them to develop financial skills and acquire the tools they need to manage their finances from an early age. Own operations Negative impact potential Long-term Limitation of clients’ options In the event of discrimination that could occur in the provision of financial products and services at Tatra banka, if approval decisions were based on biased criteria or non-objective assessments, certain social groups could be disadvantaged. Access to products and services Own operations Positive impact actual Short-term Convenient access to banking operations The availability of Tatra banka’s branches, ATMs, and services has a positive impact on people by facilitating banking operations, saving time, and providing convenience in accessing them. Responsible marketing practices Own operations Positive impact actual Short-term Increasing transparency through responsible marketing Responsible marketing increases client satisfaction by providing transparent and truthful information, respecting ethical principles and building trust, and giving clients a sense of reassurance and fairness. Own operations Negative impact potential Short-term Consequences of irresponsible marketing practices With irresponsible marketing practices, such as misleading advertising or manipulation of information, clients can be exposed to financial losses from misguided purchases. S4 topic specific to TBG Cyber security and resilience Own operations Negative impact actual Short-term Cyber attacks Cyberattacks pose a serious threat to customers, as they can cause outages of banking systems, restrict access to banking products, and lead to theft of personal and banking data as well as the funds of customers and of the Bank. In such cases, the Bank’s reputation may also be at risk. Own operations Opportunity Medium-term Opportunities in the field of cybersecurity The opportunities are in building trust, providing competitive advantages, and reducing the possibility of security incidents. Own operations Risk Medium-term Risks arising from cyberattacks The risks associated with cyberattacks and resilience issues can cause reputational damage and loss of trust in financial services, and can result in legal consequences and penalties.
Annual Report 2025 Consolidated Sustainability Reporting 448 S4-1 Policies related to consumers and end-users TBG has implemented several policies to manage its material IROs; their summary, description and characteristics are presented in Tables 61-63. The above policies are based on RBI Group policies. No significant changes in policies were recorded compared with the 2024 reporting year. Table 61 S4 Consumers and end-users – Policies Short description IRO Value chain Policy Personal data leak Negative impact potential Own operations TBG Principles of Ethical Conduct/RBI Code of Conduct Data Protection Policy TBG Security Policy Insufficient information about products Negative impact potential Own operations Retail Credit Risk Policy Retail Restructuring Policy Retail Investment Product Distribution Regulation Product Management Policy Reputational and regulatory risks associated with inaccurate information Risk Own operations Non-discrimination as part of everyday practice Positive impact actual Own operations Customer Complaint Management Policy Retail Credit Risk Policy Retail Restructuring Policy RBI Group’s Marketing Policy Limitation of clients’ options Negative impact potential Own operations Convenient access to banking operations Positive impact potential Own operations Retail Credit Risk Policy Retail Restructuring Policy Retail Investment Product Distribution Regulation Increasing transparency through responsible marketing Positive impact potential Own operations RBI Group’s Marketing Policy Product Management Policy Consequences of irresponsible marketing practices Negative impact potential Own operations Cyber attacks topic specific to TBG Negative impact actual Own operations TBG Principles of Ethical Conduct RBI Code of Conduct TBG Security Policy Data Protection Policy (RBI Group Data Protection) Opportunities in the field of cybersecurity topic specific to TBG Opportunity Own operations Risks arising from cyberattacks topic specific to TBG Risk Own operations
Annual Report 2025 Consolidated Sustainability Reporting 449 Table 62 S4 Consumers and end-users – Characteristics of policies (1/2) Policy name Policy description TBG Principles of Ethical Conduct/RBI Code of Conduct Describes TBG’s strategy in personal data protection and confidentiality of information. TBG appropriately protects and works with the personal data of consumers and end users and maintains banking secrecy. TBG handles all confidential information with discretion and in compliance with the applicable laws. The principles are based on the RBI Code of Conduct. Customer Complaint Management Policy The document sets out the procedure for processing and handling client complaints in accordance with European regulatory requirements. The aim of the document is to ensure transparent, fair and efficient resolution of complaints, which also serve as a tool for improving internal processes and products and for strengthening client confidence in financial services. Retail Credit Risk Policy The policy governs the rules for lending to individuals, micro-enterprises, and small and medium-sized enterprises across TBG. It sets out the eligibility criteria, control mechanisms, and requirements for transparently informing clients of risks, particularly for foreign currency loans, thus promoting responsible lending and preventing over-indebtedness. The document also ensures that credit decisions are objective, non-discriminatory, clearly documented, and accessible to both clients and employees through internal systems. Retail Restructuring Policy The Retail Restructuring Policy sets out the rules and minimum requirements for the provision of restructuring loans to consumers and end-users who are in financial difficulty. The document defines the eligibility criteria, procedural steps, and ensures transparent communication throughout the process, helping clients to stabilize their financial situation and avoid serious economic problems. Restructuring principles also promote human rights by ensuring that decisions are objective, non-discriminatory, and thoroughly documented. Retail Investment Product Distribution Regulation Regulation of retail investment product distribution governs the principles and rules under which TBG provides investment services to retail clients. The document defines a segmented approach to fund distribution – from non-complex products for Mass Retail to complex ESG funds and investment certificates for Private Banking. These principles ensure that clients are adequately informed, tested for appropriateness and suitability, and that distribution is conducted transparently and in accordance with regulatory requirements. Marketing, Brand Management, Corporate Design Guidelines (Group Marketing Principles) This document sets out the principles of marketing communication across the Group in order to ensure responsible, non-discriminatory, and transparent marketing practices. It is based on the International Chamber of Commerce’s Advertising and Marketing Communications Code (ICC Code), which sets out principles such as the protection of freedom of expression, responsibility towards consumers and respect for human rights. Product Management Policy The Product Management Policy governs the principles for the development, management, and evaluation of investment products to ensure that they are fair, sustainable, and consistent with the needs and objectives of clients. It ensures that products are designed for a clearly defined target market and regularly reviewed and communicated through transparent processes such as Investment Products Committee meetings. This improves the quality of information available to clients, enabling them to make informed investment decisions. TBG Security Policy It defines the organizational and technical requirements for information security and cybersecurity in order to protect the business, employees, consumers, and end users. The document sets out the principles, objectives, scope, and responsibilities for security, focusing on protecting the confidentiality, integrity, and availability of data and services. The policy also supports risk management and the reduction of the likelihood and impact of security incidents through appropriate measures. Data Protection Policy The policy defines the framework, principles, and minimum standards to ensure compliance with the GDPR and other legal regulations in the area of personal data protection throughout Tatra banka Group. The document governs the processing of personal data so that it is lawful, fair, transparent, and secure, and also includes obligations such as the duty to provide information, data subjects’ rights, security measures, employee training, and risk management. The goal is to protect the privacy of clients and employees, prevent breaches and ensure resilience to cyber threats. Stakeholder needs and expectations are analyzed annually and adjustments to security requirements are made as necessary. If relevant process improvements and adjustments are made, these are implemented on an ongoing basis to ensure continued compliance with GDPR requirements.
Annual Report 2025 Consolidated Sustainability Reporting 450 Table 63 S4 Consumers and end-users – Characteristics of policies (2/2) Policy name Availability Responsible department/person Scope Link TBG Principles of Ethical Conduct/RBI Code of Conduct Internal database Compliance Division Clients European Convention on Human Rights, Universal Declaration of Human Rights, RBI Group Human Rights Policy Customer Complaint Management Policy Internal database Complaints procedure on the website Department of Methodology for Operational Processes Employees Clients JC 2014 43; JC 2018 35 MiFID UCITS AIFMD CRD PSD EMD MCD Retail credit risk policy Internal database Retail Credit Risk Management Department – together with other specialist units such as the Credit Committee, the Credit Control Department, and Basel II Compliance. Clients EBA guidelines on loan origination and monitoring (e.g., EBA/GL/2020/07) Regulation (EU) No. 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms Retail Restructuring Policy Internal database Retail Credit Risk Department Clients Regulation (EU) No. 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms. EBA guidelines on loan origination, monitoring, and restructuring (e.g., EBA/GL/2020/06 and EBA/ GL/2020/07). Retail Investment Product Distribution Regulation Internal database Department of Investment Products and Services Clients MiFID II Marketing, Brand Management, Corporate Design Guidelines (Group Marketing Principles) Intranet Head of Marketing, RBI (B-1) Employees ICC Code Universal Declaration of Human Rights (Article 19) GDPR Product Management Policy Internal database Investment Products and Services Committee Employees Clients Act No. 566/2001 Coll. on securities and investment services – regulates the rules of product management. MiFID II Related EU regulations – concerning the provision of investment services and investor protection TBG Security Policy Internal database Tatra banka Security Department RBI Group Head of Security Employees Clients RBI Internal GDPR Standards Cybersecurity, privacy, and data protection laws and regulations applicable in the countries where RBI operates Data Protection Policy Internal database Data Protection Officer Employees Clients GDPR Personal Data Protection Act Payment Services Directive (PSD2) – security requirements for payments. NIS – cybersecurity. EBA – security and stability of the banking sector. DORA Regulation Article 12 of the European Convention on Human Rights Charter of Fundamental Rights of the EU Treaty on the Functioning of the European Union (Article 16) Consumer needs and interests are recorded in a number of ways, including satisfaction surveys, customer service feedback, shopping behavior analysis, and market trend monitoring. See chapter ESRS 2 SBM-2 Interests and views of stakeholders for more information on obtaining client perspectives.
Annual Report 2025 Consolidated Sustainability Reporting 451 On human rights, a key policy implemented at the RBI level is the RBI Group Human Rights Policy. It represents a commitment to respect, promote, and fulfill human rights in all areas of its operations, including its relations with consumers and end-users. The document is based on internationally recognized standards such as the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, as well as the OECD Guidelines for Multinational Enterprises. RBI is committed to respecting the human rights of consumers and end-users by expecting its clients to adhere to principles such as the prohibition on forced and child labor, equality and non-discrimination, freedom of association (to the extent permitted by law), and the provision of safe working conditions. In the event of a breach of these principles, the Group seeks to remedy the situation in cooperation with the party concerned. If a solution is not possible or only partially, measures may be taken to mitigate the impact, including termination of the business relationship. RBI Group’s human rights policy also emphasizes consumer and end-user engagement through dialogue, risk assessments, and the use of tools such as due diligence questionnaires, country and sector risk rankings, and digital sentiment analysis tools. These processes enable the identification and management of potential negative impacts on human rights. RBI has mechanisms in place to provide and facilitate remediation, such as a complaint management system and a whistleblowing system. These mechanisms are designed to be effective, practical, easily accessible, and independent. Where breaches are identified, the Group seeks to remedy them or takes measures to mitigate the impacts, taking into account the proportionality and effectiveness of the intervention. In addition to the policies presented, TBG has a comprehensive information security management system in place. The system includes a set of policies, standards, processes, and technical and organizational measures that are designed to ensure adequate protection of the confidentiality, integrity, and availability of information and information systems. Compliance with information security requirements is regularly monitored, evaluated, and tested. The system is set up to enable continuous improvement of security measures and to increase their effectiveness. S4-2 Processes for engaging with consumers and end-users about impacts Privacy, data protection, and cybersecurity TBG implements consumer and end-user engagement in personal data protection through transparent communication, obtaining consent, exercising data subjects’ rights, and ethical data processing in accordance with the requirements of the GDPR. Consumers are informed about the purposes of processing, the scope of sharing, and the retention of data through the data protection policy, with consent required in particular for processing sensitive data and for marketing purposes. TBG allows data subjects to exercise their rights of access, rectification, erasure, restriction of processing, and data portability, while data processing is carried out solely for the purposes for which the data was originally collected, and any further processing is subject to an assessment of compatibility with the original purpose. In cases where data processing stems from legal obligations (e.g., KYC, AML), direct interaction with the consumer is not required, but in the event of a high-risk data breach, TBG is obliged to inform data subjects directly. Engagement also takes place during registration, obtaining consent through digital channels (e.g., email, website banners) and during marketing activities. Transparency is ensured through general disclosures, while avoiding overwhelming consumers with unnecessary notifications. TBG uses the engagement results to further improve its approaches to personal data processing.
Annual Report 2025 Consolidated Sustainability Reporting 452 Gathering feedback TBG also ensures consumer and end-user engagement through a combination of regular and irregular feedback mechanisms. These include satisfaction surveys, tracking customer experience and brand perception, and handling complaints. Interaction takes place either on the initiative of consumers who contact TBG or through structured surveys conducted by external research agencies in accordance with the ICC/ESOMAR International Code, with special consideration given to the protection of vulnerable groups. Regular engagement involves continuous satisfaction and brand perception studies, while irregular engagement is carried out, for example, during testing of advertising campaigns, where the clarity, relevance, and attractiveness of the communication are evaluated. The results of these activities serve as input for optimizing future communication strategies. Responsibility for implementing these processes lies with the relevant B-1 managers in retail and marketing. Direct communication with consumers is also carried out through the complaints management channel, which is set out in internal guidelines and managed by the Customer Satisfaction Department. Complaints are handled on an individual basis, and in the case of more complex or sensitive complaints, middle or senior management may also be involved. The Compliance Division is responsible for regular quarterly reporting of complaint handling results to the TB Management Board. However, there is currently no formal mechanism for assessing the effectiveness of engagement with consumers and end- users, nor any specific distinction between these groups in terms of vulnerability. TBG gathers feedback from consumers and end users through a variety of contact channels, including call centers, surveys, and focus groups, to identify and eliminate potential barriers to accessing its products and services. Based on the suggestions received, the company adopts specific measures, such as adapting the website’s technical and content aspects for people with disabilities, as well as providing preferential conditions for socially vulnerable groups, including students and seniors. Marketing practices As part of a responsible approach to marketing, TBG ensures that consumers and end users are informed about products and services transparently, clearly, and in line with their expectations. Interaction with clients takes place through market research, client surveys, and direct communication, particularly when clients contact TBG or provide feedback during the testing of advertising materials as part of new marketing campaigns. These tests are used to verify the clarity of the information provided and to adapt communications to the needs of the target groups. TBG’s products are mainly distributed through branches and digital channels such as the mobile app, website, newsletters, and social media, with feedback from clients often obtained directly through client advisors. TBG emphasizes that all communication outputs, from product information to advertising campaigns, are clear, accessible, and relevant. Despite these activities, there is currently no formal mechanism for evaluating the effectiveness of consumer and end- user engagement, nor a designated person with operational responsibility for systematically incorporating their perspectives into marketing processes.
Annual Report 2025 Consolidated Sustainability Reporting 453 S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns General approach Channels for raising concerns include by letter, in-person/verbally at a Bank branch, and by phone via the Dialog LIVE service. Complaints are resolved with the relevant departments based on the Client Complaints Procedure, involving internal stakeholders from the first and second line of defense. The Compliance Division supports the first line of defense by directly involving the relevant departments in the resolution of the complaint whenever necessary. By the end of each reporting period, measures to mitigate the root causes of complaints are put in place and monitored. The effectiveness of complaint handling is assessed based on client feedback, which is collected through the NPS survey. If process inefficiencies are identified, the core process is corrected and/or corrective measures are taken. Each complaint submitted is documented in the Complaint Management System (CMS). Where necessary, specific cases are discussed with the relevant departments. Identified deficiencies are addressed without delay. The client may inquire about the status of their complaint via the branch network, the DIALOG telephone line, or the mobile app. The Complaints Procedure is available on Tatra banka’s website, where all information on the complaints handling process is provided. TBG publishes the Complaints Procedure on its website and ensures regular updates of information on changes to channels, procedures, and legal provisions. The implemented policies presented above in chapter S4-1 Policies relating to consumers and end-users ensure the trustworthiness of the processes for expressing concerns. In addition, relevant principles of business conduct, such as whistleblowing, are included in chapter G1-1 Business conduct policies and corporate culture. TBG strives to ensure that all consumers and end-users have access to accurate, high-quality information through Tatra banka’s website, mobile app, and customer representatives who are trained to provide clear and comprehensive information about TBG. Information channels are reviewed and updated to meet the needs of consumers and end-users. Regulatory changes, such as the EU Accessibility Act, which is also relevant in the context of access to (quality) information, are reviewed and implemented where necessary. TBG promotes social inclusion by ensuring that products and services are accessible to all groups of consumers and end users. TBG, in accordance with the Service Accessibility Act, implements procedures to ensure that all consumer and end-user groups have access to TBG products and services. Approach to data protection and cybersecurity Protection of consumer and end-user data is a priority for TBG. If TBG identifies a privacy risk, such as a data breach with a high risk of affecting consumers’ and end-users’ personal data, TBG proactively notifies affected consumers and end-users. These notices usually explain the extent of the compromise, the type of personal data compromised, and what steps will be taken to resolve the issue. In this way, consumers and end-users can take the necessary measures. On data protection, TBG provides its employees with cybersecurity awareness information in the form of internal cybersecurity awareness campaigns, e-learning, videos, tests, and information in a designated section of the intranet. TBG ensures that employees understand the potential risks and the mechanisms for preventing and remedying potential negative impacts.
Annual Report 2025 Consolidated Sustainability Reporting 454 As digitization progresses, cybersecurity and resilience are critical to protecting clients and maintaining their trust. TBG has advanced cybersecurity measures in place, including encryption, multi-factor authentication, and continuous monitoring of banking systems. The incident response team is trained to deal with cyber threats quickly and effectively. In addition, TBG organizes regular cybersecurity awareness programs for employees, consumers, and end-users. S4-4 Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and the effectiveness of those actions The following table provides an overview of the measures implemented by Tatra banka Group to manage the material impacts, risks, and opportunities related to consumers and endusers: Table 64 S4 Consumers and end-users – Measures Short description IRO Scope Measures Personal data leak Negative impact potential Employees and clients Security technologies Access controls and restrictions Obtaining informed consent Comprehensive data leak response plan GDPR training and workshops Information security risk management Strengthening internal personal data protection processes Streamlining the One Stop Shop Insufficient information about products Negative impact potential Employees and clients Financial literacy support TATRA SCOOL textbook on financial literacy Guides and expert articles on financial products and services Products for students Adapting content for elderly people Installation of barrier-free entrances (65 per cent rate) Digitization Remote advisory Online banking Multilingual ATMs Reputational and regulatory risks associated with inaccurate information Risk Non-discrimination as part of everyday practice Positive impact actual Limitation of clients’ options Negative impact potential Convenient access to banking operations Positive impact potential Increasing transparency through responsible marketing Positive impact potential Employees and clients Adherence to implemented policies and the ICC Code Consequences of irresponsible marketing practices Negative impact potential Cyber attacks topic specific to TBG Negative impact actual Employees and clients Assessment of third parties in GDPR risk assessment Security technologies Access controls and restrictions Obtaining informed consent Comprehensive data leak response plan GDPR training and workshops ISO 27001 Information security risk management Opportunities in the field of cybersecurity topic specific to TBG Opportunity Risks arising from cyberattacks topic specific to TBG Risk
Annual Report 2025 Consolidated Sustainability Reporting 455 Table 65 S4 Consumers and end-users – Characteristics of measures Measure Description Security technologies Implementation of technical solutions (encryption, firewalls, prevention and detection systems) to protect sensitive data from unauthorized access and cyberattacks. Access controls and restrictions Implementation of access rights and monitoring of access to minimize the risk of data misuse. Obtaining informed consent Transparently obtaining clients’ consent for the processing of personal data in accordance with the GDPR. Comprehensive data leak response plan Defining procedures for the quick identification, containment, and reporting of data leak incidents. GDPR training and workshops Educating employees on personal data protection principles and legal requirements. Information security risk management Identification, assessment, and mitigation of risks associated with information security. Strengthening internal personal data protection processes Improving organizational procedures to ensure compliance with legislation and internal policies. Streamlining the One Stop Shop Centralization of processes for the efficient handling of requests related to data protection. Financial literacy support Raising clients’ awareness of financial products and services through education. TATRA SCOOL textbook on financial literacy Provision of educational materials to promote financial literacy among young people. Guides and expert articles on financial products and services Publishing clear information to increase transparency and clients’ awareness. Products for students We offer special financial products tailored to the needs of young people. Adapting content for elderly people Adjusting communications and products to improve accessibility for seniors. Installation of accessible (barrier-free) entrances (65 per cent) Ensuring physical access to branch offices for people with disabilities. Digitization Development of digital services to simplify access to banking operations. Remote advisory Providing consultations through online channels. Online banking Providing secure and convenient access to banking services via the internet. Multilingual ATMs Removing language barriers when using ATMs. Adherence to implemented policies and the ICC Code Ensuring compliance with ethical and regulatory standards in marketing. Assessment of third parties in GDPR risk assessment Data protection risk assessment when working with suppliers. ISO 27001 Implementation of the international information security standard to increase the resilience of systems. In the reporting period, no actual negative impacts resulting from a data breach were identified; thus no further corrective measures are disclosed. TBG has not currently set any specific quantitative targets related to the measures being implemented. All qualitative objectives concerning consumers and end users are presented in Section S4–5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities. The financial resources required for the implementation of the measures are considered insignificant and are therefore not disclosed in this report.
Annual Report 2025 Consolidated Sustainability Reporting 456 Modifications to the requirements in the security standards are notified and approved by the Security Committee. Changes in security measures and standards are documented. The implementation status of security requirements within TBG is regularly reviewed and reported to management. Information and cybersecurity-related measures are primarily evaluated based on the number of incidents over the monitored period, and also through multiple control and verification processes aimed at assessing their correct implementation and adequate effectiveness. The assessment framework includes internal verification mechanisms as well as external, independent assessments that provide an objective view of the level of security and compliance with the requirements. As part of information security risk management, security risks are identified, documented, and addressed appropriately. A high standard of information security should ensure longevity, competitiveness, and the provision of trustworthy, secure, and reliable services and products. TBG seeks to minimize the impacts resulting from incidents and to learn from past incidents so that such incidents can be better prevented, detected, and addressed in the future. Incidents are managed in internal systems and evaluated in accordance with the Security Policy. In accordance with ISO/IEC 27001:2022, Tatra banka, a.s. has implemented and certified an information security management system, which is defined by the Security Policy, supported by a comprehensive standard framework, and regularly verified through internal and external audits. The certification applies to the provision of TB Internet Banking and the TB mobile app. Training and workshops on data protection (GDPR) are mandatory for all employees, including non-employees. The training sessions are conducted regularly via Microsoft Teams and are supplemented by the obligation to sign an acknowledgement of instruction on personal data protection, bank secrecy, and business data. The effectiveness of the measures implemented at TBG is monitored by the established processes and tools. Their aim is to test and identify ineffectively implemented measures and to reveal potential weaknesses. TBG has established a Security Operations Center to monitor security anomalies. If a vulnerability is identified as a result of an incident, mechanisms are implemented within the monitoring tools to quickly detect any ineffectively implemented corrective measure. In the reporting year 2025, no incidents related to human rights, access to information, or social inclusion were recorded. Furthermore, no cases of information or cybersecurity incidents linked to human rights in relation to consumers and/or end users were identified during this period. The identification of the necessary measures to ensure an appropriate response to material negative impacts is ensured through monitoring regulatory developments and through the TBG complaint channels. In the event of regulatory changes, these are incorporated into the relevant policies and serve as guidance for planning appropriate measures. The complaint channels described in chapter S4-3 serve as a basis for identifying concerns, which helps in designing measures. Addressing complaints and regulatory requirements ensures that material negative impacts that may arise are remedied.
Annual Report 2025 Consolidated Sustainability Reporting 457 S4-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities The setting of sustainability targets generally follows the same process for all identified impacts, risks, and opportunities. At the outset, the targets are designed at the RBI Group level to ensure strategic alignment between RBI Group and the network banks. The targets are subsequently reviewed in relation to the TBG strategy, discussed, and analyzed with the Tatra banka Management Board and the relevant departments responsible for their implementation. Progress toward meeting the targets is monitored at the Management Board member level at least once a year. Clients are not directly involved in setting the targets; however, their needs and expectations are taken into account through regular communication, feedback, and the evaluation of received inputs. They are also not involved in monitoring TBG’s performance in this area, nor do they participate in identifying any lessons learned and improvements. Compared to last year, there has been a change in target setting related to access to products and services. Regarding Act No. 351/2022 Coll. on the accessibility of products and services for persons with disabilities, TBG does not set compliance as a separate qualitative objective, as it considers compliance with this act and similar legislation to be part of everyday practice. 1. Data protection – ensuring internal compliance with the requirements of the GDPR TBG has defined a qualitative target for 2025 in data protection, which is to ensure internal compliance with the requirements of the GDPR. This objective is implemented through a set of measures outlined in subchapter S4-4 Taking action on material impacts on consumers and end-users and builds on the implemented policies outlined in subchapter S4-1 Policies relating to consumers and end-users. This objective is linked to sub-targets, namely: • to manage all potential data breaches in accordance with the applicable legal requirements and deadlines, • to process and deliver all data subject rights requests (DSRR) within 30 days or within the statutory deadlines defined by legislation, • to continuously improve processes and documentation related to data breaches (DB) and DSRR in order to enhance efficiency, • to ensure compliance with the GDPR, thereby eliminating the risk of regulatory fines or reputational damage. TBG monitors and regularly reports on its progress in meeting this objective, with a focus on continuous improvement. Reporting is carried out to the relevant internal governance body, the Data Governance Steering Committee, and from 2025 onwards also annually to the Management Board. Automation of manual processes and improvements in data-processing workflows are key areas where TBG is making progress. Given the nature of this objective, it is not relevant to define a baseline year or baseline value. The objective applies specifically to the reporting year 2025. The Data Protection Department monitors KPIs related to increasing awareness (e-learning and specific trainings), timely handling of personal data breaches, timely processing of data subject rights requests within 30 days, and ensuring the quality of records of processing activities (ROPA).
Annual Report 2025 Consolidated Sustainability Reporting 458 In 2025, the partial targets in the area of personal data protection and related process management were met in accordance with the defined requirements. All potential personal data breaches were managed in compliance with applicable legislation and internal procedures, with statutory deadlines and notification obligations duly observed. Data subject rights requests (DSRR) were processed and fulfilled within the deadlines set by the GDPR and relevant legal provisions. Processes and documentation related to the management of data breaches and the handling of data subject rights were continuously maintained, and no deficiencies were identified in the design or functioning of these processes during internal control activities. Additionally, in 2025, no regulatory fines were imposed on TBG and no reputational risk related to personal data protection was identified. 2. Cybersecurity and resilience – Compliance with the Group’s cybersecurity policy standards Tatra banka Group follows an internal Security Strategy in the area of cybersecurity, which defines long-term objectives and key performance indicators. The Strategy is reviewed regularly, at least once a year. All objectives related to information and cybersecurity are continuously monitored and reported to the Management Board, ensuring full transparency regarding the performance of security measures. As part of the Security Strategy, a comprehensive set of key indicators is in place, covering all areas of information and cybersecurity. These indicators are regularly monitored, evaluated, and reported to ensure a continuous overview of the organisation’s security management level. The Strategy itself has been developed in accordance with the requirements of the ISO/IEC 27001 standard, and one of its core strategic commitments is to maintain this certification on an annual basis as confirmation of the maturity and effectiveness of the Information Security Management System (ISMS). In addition, TBG undergoes regular independent assessments of compliance with the Cybersecurity Act, which complement internal control mechanisms and provide an objective view of the organisation’s security posture. The results of these assessments confirm that TBG continues to meet the level of information and cybersecurity defined in the Security Strategy, with compliance with the Cybersecurity Act representing one of the Bank’s key strategic commitments. This assessment framework is further supported by ongoing reviews of the effectiveness of individual security processes and measures through regular testing. Security oversight also includes systematic gathering of information about potential threats that may affect consumers, end-users, or the organisation itself. Insights gained from testing, assessments, incidents, and threat monitoring are used to define appropriate measures, ensuring dynamic risk management and the continuous strengthening of security mechanisms. In 2025, TBG successfully maintained its ISO/IEC 27001 certification and again confirmed compliance with the Cybersecurity Act. Changes compared to the previous year Last year, a cybersecurity target was communicated regarding the implementation of 97% of the security requirements defined under the RBI Group’s policies and standards, which was successfully fulfilled. The fulfilment of requirements continues to be closely monitored and managed internally. However, after the first year of reporting, it is recognized that this metric
Annual Report 2025 Consolidated Sustainability Reporting 459 represents a sensitive indicator with an important internal character. For this reason, the report does not disclose an updated value, progress, or any additional information related to this metric. Accordingly, this year the focus was primarily on communicating the other strategic commitments outlined above, such as maintaining the ISO/IEC 27001 certification, conducting regular compliance assessments with the Cybersecurity Act, and continuously strengthening resilience through internal controls and independent audits. This revised approach maintains a high level of security without disclosing details intended solely for internal governance purposes. 3. Access to (quality) information and responsible marketing practices TBG has implemented policies in this area (more in subchapter S1-1 Policies related to own workforce) which are in line with applicable regulations, and it is through these policies that TBG seeks to minimize the level of negative impact and risk identified. For complaints and grievances, TBG tracks measurable outcomes such as the frequency of complaints, the specific types of products complained about, and the areas about which clients complain. However, specific quantitative targets have not been adopted for this year. With regard to targets, implementation was prioritized in areas with a higher level of identified risk and regulatory impact, such as cybersecurity. Monitoring of complaints and reporting complaints to TB’s Management Board on a quarterly basis are intended to transparently capture and measure direct interaction with retail clients. Responsible marketing practices should lead to a clearer and easier understanding of TBG’s products and services, which should lead to increased customer satisfaction. 4. Non-discrimination At the end of each reporting period, the root causes of discrimination complaints are identified and analyzed. No quantitative targets have been set for 2025 to address these complaints as the negative impact has only been identified at a potential level. In the event that a negative impact is also manifested in the future in practice, TBG will consider adopting a quantitative target in the relevant reporting period. In accordance with the Principles of Ethical Conduct, TBG seeks to ensure that it does not discriminate against any of its consumers or end users. If a case of discrimination is identified, a corrective procedure will be implemented.
Annual Report 2025 Consolidated Sustainability Reporting 460 Governance information G1 Business conduct ESRS2 GOV-1 The role of the administrative, management, and supervisory bodies TB’s Management Board and Supervisory Board are the management bodies of the Bank and represent the highest level of oversight over matters relating to business conduct at TB Group. They are responsible for approving the principles of ethical conduct and for overseeing the implementation of internal policies in integrity, transparency, and compliance with legal regulations. The TB Management Board regularly monitors compliance with the principles and policies through internal audits, risk assessments and control mechanisms. Under the sustainability strategy, business conduct is integrated into decision-making processes, with the role of the administrative, management, and supervisory bodies being to ensure that all business activities are in line with the principles of sustainability and social responsibility. Members of the management and supervisory bodies have expertise in business conduct, compliance, and sustainability. The members of the bodies receive training focused on identifying risks associated with unethical behavior, corruption, and violations of human rights. As part of continuing training, the members of the bodies regularly attend workshops and professional seminars, which enable them to keep pace with current trends and legislative requirements in sustainability and business conduct. In addition, members of the management and supervisory bodies are familiar with the AML/CFT (Anti-Money Laundering and Countering the Financing of Terrorism) principles, which are measures to prevent money laundering and terrorist financing. These processes are implemented in accordance with legislative requirements and the Bank’s internal policies and include risk identification, transaction monitoring, reporting suspicious activities, and regular training. This expertise is essential for effective risk management and for ensuring transparent and responsible business conduct. More information on TBG governance is available in the chapter GOV-1 The role of the administrative, management and supervisory bodies, which is located in the introductory section of the report. ESRS2 IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities The procedures by which TBG identified material impacts, risks, and opportunities are available in the introductory chapter ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks, and opportunities.
Annual Report 2025 Consolidated Sustainability Reporting 461 Table 66 G1 Business conduct – Material impacts, risks, and opportunities ESRS G1 subtopic Partial subtopic Value chain IRO Time horizon Description Business conduct Corporate culture Own operations Positive impact actual Short-term Strong corporate culture A strong culture of integrity reduces unethical and illegal behavior, and protects the Bank’s reputation, while fostering a positive working environment. Positive impact Potential Medium-term Protection of whistleblowers Own operations Positive impact actual Short-term Whistleblowing promoting ethics and accountability Whistleblowing increases transparency and accountability within the company and beyond, while maintaining good workplace ethics. Negative impact potential Short-term Risk to whistleblowers in the event of inadequate protection If whistleblowers are not adequately protected, the public interest may be compromised because, without adequate protection, individuals may fear reporting illegal or unethical behavior. Lack of protection for whistleblowers can lead to retaliation, reinforcing a climate of fear and mistrust. Management of relationships with suppliers including payment practices Own operations Positive impact potential Short-term Compliance with payment practices and responsible supplier management Transparent partnerships and adherence to fair payment practices create a stable and positive collaboration between TBG and its suppliers. Inclusion of ESG-related criteria in the onboarding process and selection increases supplier engagement and ensures high social and environmental standards. Effective supplier management in IT, consulting, and facility management significantly impacts responsible business practices. Corruption and bribery – Prevention and detection Own operations Positive impact actual Short-term Effective prevention and detection of corruption and bribery Effective prevention and detection safeguard the public interest and ensure independence. This leads to a significant increase in confidence in the industry and boosts employee satisfaction. Comprehensive training enables employees to maintain ethical standards, reinforcing a transparent and accountable workplace. Corruption and bribery – Incidents Own operations Positive impact actual Short-term Anti-corruption and anti-bribery policy minimizing the number of incidents Tatra banka has implemented an anti-corruption and bribery policy, which clearly communicates its rejection of any related practices. This positively impacts employees by creating a transparent and ethical working environment, boosting their morale, and increasing their trust in management. Own operations Negative impact potential Short-term Legal and reputational consequences of corruption Corrupt practices can expose employees to legal risks and possible sanctions, leading to increased stress and uncertainty in the work environment. Overall, this can result in a deterioration of the working atmosphere. Specific topic Anti-money laundering and the fight against terrorism Own operations Positive impact actual Short-term Effective AML processes and security Effective management increases public safety and satisfaction and also strengthens the economy. Negative impact potential Short-term Consequences of insufficient management of AML procedures Mismanagement of anti-money laundering and counter-terrorism measures can increase criminal activity, terrorist risks, and jeopardize public safety and the economy. Risk Short-term Security threat through terrorist financing and money laundering Mismanagement of anti-money laundering and counter-terrorism measures can increase criminal activity, terrorist risks, and jeopardize public safety and the economy.
Annual Report 2025 Consolidated Sustainability Reporting 462 G1-1 Business conduct policies and corporate culture The table below shows the link between TBG policies and the identified IROs, which are located in the value chain within own operations. The RBI Group policies form the basis for the policies listed below. Table 67 G1 Business conduct – Policies Partial subtopic IRO Short description Policy Corporate culture Positive impact actual Strong corporate culture Principles of Ethical Conduct at Tatra banka Group Positive impact potential Protection of whistleblowers Positive impact actual Whistleblowing promoting ethics and accountability Whistleblowing Policy, TBG Compliance Manual Negative impact potential Risk to whistleblowers in the event of inadequate protection Management of relationships with suppliers including payment practices Positive impact potential Compliance with payment practices and responsible supplier management Code of Conduct for Suppliers Corruption and bribery – Prevention and detection Positive impact actual Effective prevention and detection of corruption and bribery Financial Crime Risk Management at TBG, TBG Compliance Manual Corruption and bribery – Incidents Positive impact actual Anti-corruption and anti-bribery policy minimizing the number of incidents Negative impact potential Legal and reputational consequences of corruption Specific topic: Anti-money laundering and the fight against terrorism Positive impact actual Effective AML processes and security Principles of Ethical Conduct at Tatra banka Group, TBG Compliance Manual, TBG’s own program of activities to protect against money laundering and protection against the financing of terrorism Negative impact potential Consequences of inadequate management of AML procedures Risk Security threat through terrorist financing and money laundering Responsibility for the above policies lies with the Compliance Division, with the exception of the Supplier Code of Conduct, which is the responsibility of the PPM Management & Central Procurement Division. All of the above policies are applicable across TB Group.
Annual Report 2025 Consolidated Sustainability Reporting 463 Table 68 G1 Business conduct – Characteristics of policies Policy name Availability Link Policy description Principles of Ethical Conduct at Tatra banka Group Tatra banka website (https:// www.tatrabanka.sk/sk/o- banke/dolezite-dokumenty/) European Convention on Human Rights, Universal Declaration of Human Rights The principles define responsible business practices in terms of human rights and environmental protection, relations with the public, employees, clients, shareholders, and third parties. The principles formalize TBG’s strategy to combat financial crime, bribery and corruption, and address topics such as accepting gifts and invitations, preventing money laundering and terrorist financing, economic sanctions and embargoes, misuse of information in business relationships, and market abuse. RBI Group – Supplier Code of Conduct RBI website (https:// www.rbinternational.com/en/ raiffeisen/sustainability-esg/ responsible-banking/code- of-conduct.html) UN Climate Change Conference in Paris, UN Guiding Principles for Business and Human Rights, generally binding standards developed by the International Labor Organization (ILO), Rules on the Prohibition of Forced Labor The Code requires suppliers to comply with the law, prohibits corruption and bribery, requires respect for the fundamental rights of employees, and compliance with environmental regulations. Compliance with the Code is included in contracts with TBG suppliers. In exceptional cases, suppliers’ codes of conduct with comparable content are accepted as part of the contract. The principles defined in the RBI Code of Conduct for Suppliers should be considered the minimum level of environmental and social criteria based on various regulations and directives that TBG has committed to comply with. Compliance is a necessity for TBG suppliers. In addition, the Bank has the right to terminate the contractual relationship with the supplier in the event of a breach of the principles. Whistleblowing Policy TBG internal database Act No. 54/2019 Coll. on the protection of whistleblowers and on the amendments to certain acts The key content of this policy is the reporting of violations by the organization’s employees of the TBG Principles of Ethical Conduct and the RBI Group Rules of Conduct, as well as breaches involving market abuse, fraud, theft, embezzlement, bribery, and corruption, which pose material impacts and risks. TBG Compliance Manual TBG internal database Act No. 297/2008 Coll. The Act on protection against money laundering and terrorist financing and on the amendment to certain acts; Act No. 483/2001 Coll. The Act on banks and on the amendments to certain acts; EBA/GL/2021/05 guidelines on internal governance The Compliance Manual includes a business conduct training concept that seeks to fulfill regulatory training requirements, to educate, and build capabilities and awareness on topics relevant to compliance across the organization, thereby minimizing operational risk. TBG’s internal program for protection against money laundering and terrorist financing The TBG internal database and the principles of protection are also publicly available on Tatra banka’s website (https://www. tatrabanka.sk/files/archiv/ ochrana-proti-praniu- spinavych-penazi.pdf) The Act on protection against money laundering, the Act on protection against terrorist financing (the AML Act) In accordance with the methodological guidance of the National Bank of Slovakia, TBG has developed a program for protection against money laundering and terrorist financing. The program serves to clarify the duties and procedures of TBG employees in prevention, detection, and compliance with information obligations related to protection against money laundering and terrorist financing. Financial Crime Risk Management at TBG TBG internal database Laws of the Slovak Republic on the prevention, detection, and internal investigation of financial crime The policy clarifies the strategic direction, specific standards, requirements, and responsibilities for fraud risk management at TBG. It defines the principles, strategies, and processes needed to prevent, detect, investigate, and respond to fraud. The policy covers the key duties and responsibilities of Compliance Division employees, defines bribery and corruption risks, and describes TBG’s organizational anti-bribery and anti-corruption standards. Tatra banka Group’s governance and management are in accordance with the applicable Corporate Governance Code in Slovakia, issued by the Slovak Corporate Governance Association in 2016. Business conduct at TBG refers to the system of rules and processes by which the company is managed and controlled. This involves balancing the interests of stakeholders, including shareholders, management, and customers. The legal framework and the interests of shareholders are taken into account under the leadership of the Management Board and the Supervisory Board. Transparency in communication with stakeholders is essential and Tatra banka’s website offers information on performance and business governance.
Annual Report 2025 Consolidated Sustainability Reporting 464 The main pillars of the corporate culture are set out in the internal guideline TBG Principles of Ethical Conduct. An important part of the corporate culture is a zero-tolerance policy – TBG fundamentally rejects any form of harassment, discrimination, undue pressure, and humiliation. TBG’s corporate culture implements the principles of social and environmental responsibility, emphasizing the protection of human rights, diversity, and inclusion (see S1 Own workforce, E1 Climate change). Disclosures related to policies in the area of business conduct TBG has mechanisms in place to identify, report, and investigate incidents of misconduct or conduct that is contrary to the TBG Principles of Ethical Conduct. The mechanisms cover the receipt of reports from internal and external stakeholders. For the purpose of reporting criminal activity, TBG uses a group RBI platform (Whispli), which allows both anonymous and non-anonymous reporting of criminal activity and violations. The platform is available to all TBG employees, who can use it to report violations of compliance rules, company regulations, principles of ethical conduct, bribery and corruption, workplace harassment, bullying, discrimination, or other violations. In addition, employees and external stakeholders may use alternative channels (e.g., by telephone, email, in person, etc.) to report any violations to the Compliance Division. All reported and identified violations are properly documented, investigated, and closed by the Compliance Division. All reports are considered confidential and specific measures to protect whistleblowers are implemented in accordance with the legislation of the Slovak Republic – in particular, Act No. 54/2019 Coll. on the protection of whistleblowers and on the amendments to certain acts. The Compliance Division assesses whether employees have faced retaliation from colleagues, supervisors, or other employees in connection with a report, thus ensuring continuous monitoring of reporting. In the event of detected violations, TBG will take appropriate action, including disciplinary action in accordance with its internal Whistleblowing Policy. The compliance officer is responsible for reporting all violations at TB and its subsidiaries to the TB Management Board or the Supervisory Board. Whistleblowing cases are also reported quarterly to RBI’s group database of whistleblowing cases. Training employees in business conduct is one of the key responsibilities of the Compliance Division. The training concept is part of the TBG Compliance Manual. The training includes education in ethical conduct, anti-bribery and anti-corruption, fraud, conflicts of interest, whistleblowing, money laundering, and countering terrorist financing. Completion of the training is mandatory for all employees once a year and is recorded and monitored on an ongoing basis. All new TBG employees must also complete the training. Each new employee is assigned compliance training on the first day of employment, followed by training one month and then two months after commencing employment. Each new employee receives initial training on how to protect themselves and others within TBG (training includes topics on GDPR, IT security, and compliance). Ad hoc training sessions are held throughout the year. Employees in at-risk areas regularly receive additional targeted training that covers more in-depth knowledge. The frequency and target audiences for advanced training are determined based on compliance risks and incidents identified within TBG and based on changes in regulatory requirements. The most exposed roles include all key function holders (e.g., line managers, product owners, etc.) and employees working with confidential information (e.g.,
Annual Report 2025 Consolidated Sustainability Reporting 465 Compliance employees). Updates to training materials are triggered by new laws and regulations, products and customer groups, changes in internal procedures, and conclusions drawn from investigated cases. The modules are also offered as interactive courses with testing components to ensure the effectiveness of the training. When violations are found, TBG will take appropriate action, including disciplinary action, in accordance with its internal whistleblowing policy. TBG continuously analyzes its rules and regulations to mitigate whistleblowing-related risks in the future. The compliance officer is responsible for reporting violations to the Management Board of TB or the Supervisory Board. Whistleblowing cases are also reported to the RBI whistleblowing database on a quarterly basis. Professional training in business conduct Employee compliance training is one of the key responsibilities of the Compliance Division. The purpose of the training is to protect against intentional and unintentional violations of internal and regulatory rules. These activities improve and strengthen employee awareness and competencies in various areas of compliance. The compliance training concept is part of the TBG Compliance Manual; it is approved by the Director of the Compliance Division. The TBG Compliance Manual is available to all employees in the internal database. The compliance training concept seeks to meet regulatory requirements, provide education, build capabilities, and raise awareness of compliance-related topics across the organization, thus minimizing operational risk. The training program includes, among other things, training on ethical conduct, anti-bribery and corruption, fraud, conflicts of interest, whistleblowing, anti- money laundering and counter-terrorist financing. Attendance is mandatory for all employees and is recorded and monitored on an ongoing basis. All TBG employees are required to attend compliance training once a year to refresh their existing knowledge and to be informed about relevant changes and developments. All new TBG employees must also complete this training. The training covers various areas of economic crime prevention (in particular anti-money laundering and counter-terrorist financing, international sanctions and embargoes, corruption and fraud prevention), market abuse and conflicts of interest, as well as appropriate measures and rules relating to internal reporting obligations. Each new employee is assigned compliance training on the first day of employment, followed by training one month and then two months after commencing employment. Each new employee receives initial training on how to protect themselves and others within TBG (training includes topics on GDPR, IT security, and compliance). Ad hoc training sessions are held throughout the year. Employees in at-risk areas regularly receive additional targeted training that covers more in-depth knowledge. The frequency and target audiences for advanced training are determined based on compliance risks and incidents identified within TBG and based on changes in regulatory requirements. The most exposed roles include all key function holders (e.g., line managers, product owners, etc.) and employees working with confidential information (e.g., Compliance employees). Updates to training materials are triggered by new laws and regulations, products and customer groups, changes in internal procedures, and conclusions drawn from investigated cases. The modules are also offered as interactive courses with testing components to ensure the effectiveness of the training.
Annual Report 2025 Consolidated Sustainability Reporting 466 G1-2 Management of relationships with suppliers TBG applies the same payment terms to all its suppliers, including small and medium-sized enterprises (SMEs). However, the size and financial situation of the supplier is considered when approving invoices. Employees are encouraged to expedite invoice approvals when the supplier is an SME. This proactive approach ensures that smaller suppliers, who may have tighter cash flow constraints, receive payments on time, thus fostering positive business relationships and supporting the financial health of those businesses. TBG suppliers are required to comply with the RBI Code of Conduct for Suppliers. The RBI Code of Conduct for Suppliers is fully implemented in TBG. The Code requires suppliers to comply with the law, prohibits corruption and bribery, requires respect for the fundamental rights of employees, and compliance with environmental regulations. The RBI Code of Conduct for Suppliers is included in contracts concluded with TBG’s suppliers. In exceptional cases, suppliers’ codes of conduct with comparable content are accepted as part of the contract. The principles defined in the RBI Code of Conduct for Suppliers should be considered the minimum level of environmental and social criteria based on various regulations and directives that TBG has committed to comply with. Compliance is a necessity for TBG suppliers. In addition, the Bank has the right to terminate the contractual relationship with the supplier in the event of a breach of the principles. G1-3 Prevention and detection of corruption and bribery TBG’s policies defining the procedures for the prevention and detection of corruption and bribery, the reporting of criminal activity or breaches of ethical principles are provided in chapter G1-1 Business conduct policies and corporate culture. In accordance with the ethical principles enshrined in the TBG Principles of Conduct and the RBI Group Rules of Conduct, Tatra banka Group adheres to a zero-tolerance policy with respect to illegal or unethical business conduct such as bribery and corruption. Tatra banka Group does not participate in any transaction where corruption is suspected. Any attempt at bribery or offering illegal rewards must be rejected by employees. Corrupt behavior in any form is unacceptable. Particular attention is paid to interactions with public officials. TBG performs regular controls to prevent, mitigate, and detect bribery and corruption risks. The key control process, which may be performed by first lines of defense functions (e.g., human resources, procurement, etc.) or second lines of defense functions (e.g., compliance), includes: • conflict of interest disclosure and assessment processes (mandatory reporting of gifts/ offered and accepted invitations, professional activities, close relationships, economic interests, etc.), • reviewing expense reimbursements • checking Know your client/customer due diligence (e.g., prior to engagement, based on specific triggers), • checking Know your employee (e.g., prior to employment, based on specific triggers), • checking Know your business partner (e.g., prior to engagement, based on specific triggers), • compliance checks/mandatory compliance involvement in the process of contributions to external parties (e.g., sponsorships, donations, membership fees exceeding defined thresholds, or based on specific triggers).
Annual Report 2025 Consolidated Sustainability Reporting 467 Reporting of all incidents is part of the quarterly Compliance Report to the TB Management Board. Regular internal management reporting on the anti-bribery and corruption program serves as a means to maintain comprehensive escalation procedures while ensuring the continued effectiveness of the program. The Compliance Division is independent and the investigation of reported incidents is independent of the governing bodies. In line with TBG’s zero tolerance policy for bribery and corruption, all employees and management are held accountable for their actions or potential omissions resulting in violations of the anti-bribery and anti- corruption program. In such events, internal sanctions and disciplinary measures, irrespective of any potential criminal law sanctions or other legal consequences, will be adequately applied and enforced. TBG provides anti-bribery and anti-corruption training for its employees. The aim of the training is for employees to understand the policies in place. All TBG employees are required to undergo anti-corruption and anti-bribery training. Training takes place through several channels, e.g., e-learning, in-person training, workshops, external training, or other forms defined with regard to the requirements of the target audience (e.g., job rotation within the department, etc.). At TBG, the percentage of functions at risk covered by training programs is 100 per cent. Members of the administrative, management, and supervisory bodies also undergo training. Anti-corruption training is part of several training courses provided by TBG during the year, namely Anti-Corruption Training, Principles of Ethical Conduct, and Fit and Proper training. Employees working at TBG as at December 31, 2024 have completed the required training, taking into account the fact that new employees are assigned mandatory training two months after they commence employment, which may result in a small difference between the total number of employees and the number of employees who have completed the training at the end of the year. Table 69 Anti-corruption training coverage among employees by employee category Number of employees 31/12/2025 31/12/2024 Supervisory Board 9 9 Management Board 7 7 B-1 52 50 B-2 240 238 Other managers 100 95 Other employees 3129 3237 The data for 2025 confirm stable and high anti-corruption training coverage across all categories of employees, including management and supervisory bodies.
Annual Report 2025 Consolidated Sustainability Reporting 468 G1-4 Incidents of corruption or bribery Key anti-corruption and anti-bribery measures are based on the implementation of and compliance with internal policies (described in G1-1 Business conduct policies and corporate culture). The measures apply to the whole of TBG. Activities are ongoing throughout the year; therefore, no disclosure of a time frame is required. No significant capital or operating expenditures required to implement the measures were identified. No cases of corruption or bribery were reported in TBG in 2025. Table 70 G1 Business conduct – Measures Partial subtopic IRO Value chain Short description Measure Corruption and bribery – Prevention and detection Positive impact actual Own operations Effective prevention and detection of corruption and bribery Anti-Bribery & Corruption Program Implementation of the policy – Anti-Bribery and Anti- -Corruption Policy Internal procedures for reporting and investigating corruption and bribery Professional training of employees Regular submission of information to RBI – quarterly reporting Regular evaluation of control activities via ICS Use of the Whispli platform Assessment of gifts and invitations received and given Evaluating and reporting conflicts of interest Corruption and bribery – Incidents Positive impact actual Own operations Anti-corruption and anti- bribery policy minimizing the number of incidents Negative impact potential Own operations Legal and reputational consequences of corruption Specific topic: Anti-money laundering and the fight against terrorism Positive impact actual Own operations Effective AML processes and security Know your client (in-depth risk due diligence) Concept of protection against misuse of the Bank and its subsidiaries The TBG Program for protection against money laundering and terrorist financing AML/CFT Officer Coherent screening and monitoring Professional training of employees Regular evaluation of control activities via ICS Regular submission of information to RBI – quarterly reporting Internal database of Unusual Business Transactions Negative impact potential Own operations Consequences of inadequate management of AML procedures Table 71 G1 Business conduct – Characteristics of measures Measure Description Anti-Bribery & Corruption Program A comprehensive program to prevent and detect corruption and bribery, including internal rules, control mechanisms, and training. Implementation of the policy – Anti-Bribery and Anti- Corruption Policy Introduction of binding rules prohibiting bribes and corrupt behavior, with clearly defined procedures and sanctions. Internal procedures for reporting and investigating corruption and bribery Mechanisms for reporting suspicions, investigating incidents, and taking disciplinary action against violators. Professional training of employees Regular training (e-learning and specific workshops – training with coaching) focused on ethics, corruption prevention, and compliance with internal policies. Educational activities for employees to raise awareness of corruption risks, AML and CFT. Regular submission of information to RBI – quarterly reporting Information on whistleblowing reports is provided as part of the quarterly reporting to RBI Group. Reporting includes checking KPIs, monitoring thresholds and verifying that incidents have been addressed within the required timeframe and to the required quality, including trend analysis. Regular evaluation of control activities via ICS This involves the regular evaluation of control activities through the ICS (Internal Control System), which serves to verify the effectiveness of internal controls and ensure compliance with legislative and internal requirements. Use of the Whispli app At TBG, the Whispli platform is used for the secure and anonymous reporting of suspected unethical or illegal behavior. Assessment of received and provided gifts and invitations Each received and provided gift and each invitation must be evaluated separately in terms of compliance with internal rules and legislative requirements in order to prevent corruption risks and ensure transparency. Evaluating and reporting conflicts of interest In the case of employees’ other gainful activities, it must be ensured that every potential conflict of interest is evaluated and reported, so that employees do not act in contravention of their duties to the Bank and do not jeopardize its activities.
Annual Report 2025 Consolidated Sustainability Reporting 469 Know Your Customer (in-depth risk due diligence) The “Know Your Customer” (KYC) process for verifying the identity and risk profile of customers. Framework for preventing misuse of the Bank and its subsidiaries Internal rules preventing the misuse of the banking environment for illegal activities. TBG AML/CFT Program Internal system of measures ensuring prevention, detection, and reporting of suspicious transactions, client due diligence, and account monitoring in line with AML/CFT legislation. AML/CFT Officer Person responsible for AML/CFT compliance oversight and coordination of control processes. Consistent screening and monitoring Automated checks and continuous monitoring of client, account, and transaction data to detect suspicious activities. Internal database of Unusual Business Transactions A centralized internal database for recording, managing, and evaluating unusual or highrisk business transactions. The purpose of the database is to ensure that the Bank has a unified system for identifying, documenting, and addressing these cases. Compared to the previous reporting period, there has been a change in the frequency of mandatory compliance training. As of October 2025, training is delivered in the form of regular annual e-learning instead of a two-year cycle (formerly, only AML training was annual). The new model includes a suite of nine e-learning modules, which represents more intensive employee training and also highlights TBG’s increased focus on continuous awareness-raising in ethics, compliance, and risk prevention. The effectiveness of the above-mentioned measures is continuously monitored and evaluated through several metrics. The Compliance Department regularly tracks the number of employee trainings completed (as presented in Section G1-3 Prevention and Detection of Corruption and Bribery, see Table 68). Several automated notifications are used to confirm successful completion of the respective training. The effectiveness of training activities is assessed not only through internal audit controls but also by the regulator, i.e., the National Bank of Slovakia, which conducts integrated supervision of the banking sector. Its role is to establish the scope of supervision over the financial market and assess the Bank’s compliance with the applicable legal and regulatory requirements. Another key aspect monitored when evaluating overall effectiveness are the KPIs defined by the RBI Group, which are monitored through regular quarterly reporting. In 2025, no new significant deficiencies were identified in the area of compliance. In the area of whistleblowing, the number of reported cases is monitored. It is the responsibility of the Compliance Department to objectively investigate each reported case and, where necessary, implement appropriate corrective measures. For the year 2025, none of the reported cases were assessed as substantiated. In addition to internal metrics, external factors are also monitored. In practice, this includes tracking legislative developments, emerging types of financial crime, technological risks, and benchmarking against industry standards. This process enables timely adaptation of measures and effective mitigation of future risks. Table 72 Cases of corruption and bribery 31/12/2025 31/12/2024 Number of convictions for violations of anti-corruption and anti-bribery laws 0 0 Amount in EUR millions of fines for violations of anti-corruption and anti-bribery laws 0 0
Annual Report 2025 Consolidated Sustainability Reporting 470 The results presented in the table confirm the high effectiveness of the measures implemented in the area of anticorruption and antibribery prevention. The fact that no convictions or fines were recorded in either 2024 or 2025 demonstrates the robustness of the existing control framework and its ability to identify and mitigate potential risks in a timely manner. G1-6 Payment practices The following table presents supplier payment practices based on a representative sample. The figures are based on invoices that were due between January and September 2025. Data for the fourth quarter were estimated based on trends observed during the first three quarters to provide a comprehensive view of the fiscal year. The number of days required to pay an invoice was calculated from the invoice date (the average number of days is shown below). Intragroup invoices/payments were not included. The data shown cover external suppliers. Table 73 Payment procedures 31/12/2025 31/12/2024 Average time the company takes to pay the invoice (in days) 11 days 18 days Payments aligned with the standard payment terms (per cent) 96% 94% Standard payment terms (in days) 30 days 30 days Legal proceedings currently outstanding for late payments (number) 0 0 The data provided include all external suppliers regardless of company size. There were no significant differences in payment terms or practices depending on the country, type, and size of supplier or purchase category. In 2025, the average invoice payment time significantly decreased from 18 to 11 days, reflecting an improvement in the efficiency of internal processes and financial management. The share of payments made in accordance with standard payment terms increased slightly from 94% to 96%, while the standard terms remained unchanged at 30 days. The number of ongoing legal proceedings due to late payments was zero in both reporting years, confirming the company’s fair and responsible approach to its obligations towards suppliers.
Annual Report 2025 Consolidated Sustainability Reporting 471 Appendices Appendix No. 1 List of data points in cross-cutting and topical standards that derive from other EU legislation Disclosure Requirement and Related Datapoint SFDR Pillar 3 Benchmark Regulation EU Climate Law Reference ESRS 2 GOV-1 Board’s gender diversity paragraph 21 (d) Indicator number 13 of Table #1 of Annex 1 Commission Delegated Regulation (EU) 2020/18 16, Annex II GOV-1: The role of the administrative, management and supervisory bodies ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e) Commission Delegated Regulation (EU) 2020/18 16, Annex II GOV-1: The role of the administrative, management and supervisory bodies ESRS 2 GOV-4 Statement on due diligence paragraph 30 Indicator number 10 Table #3 of Annex 1 GOV-4: Statement on due diligence ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i Indicator number 4 Table #1 of Annex 1 Article 449a Regulation (EU) No 575/2013. Commission Implementing Regulation (EU) 2022/245328Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk Commission Delegated Regulation (EU) 2020/18 16, Annex II E1-2 Policies related to climate change mitigation and adaptation ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii Indicator number 9 Table #2 of Annex 1 Commission Delegated Regulation (EU) 2020/18 16, Annex II Not applicable ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii Indicator number 14 Table #1 of Annex 1 Commission Delegated Regulation (EU) 2020/18 18 Article 12(1), Delegated Regulation (EU) 2020/1816, Annex II Not applicable ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv Commission Delegated Regulation (EU) 2020/18 18 Article 12(1), Delegated Regulation (EU) 2020/1816, Annex II Not applicable ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 Regulation (EU) 2021/1119, Article 2(1) E1-1: Transition plan for climate change mitigation ESRS E1-1 Undertakings excluded from Paris-aligned benchmarks paragraph 16 (g) Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking Book-Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity Commission Delegated Regulation (EU) 2020/18 18 Article12.1 (d) to (g), and Article 12.2 E1-1: Transition plan for climate change mitigation and adaptation
Annual Report 2025 Consolidated Sustainability Reporting 472 Disclosure Requirement and Related Datapoint SFDR Pillar 3 Benchmark Regulation EU Climate Law Reference ESRS E1-4 GHG emission reduction targets paragraph 34 Indicator number 4 Table #2 of Annex 1 Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics Commission Delegated Regulation (EU) 2020/18 18 Article 6 E1-4 Targets related to climate change mitigation and adaptation ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38 Indicator number 5 Table #1 and Indicator n. 5 Table #2 of Annex 1 Not applicable ESRS E1-5 Energy consumption and mix paragraph 37 Indicator number 5 Table #1 of Annex 1 E1-5: Energy consumption and mix ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43 Indicator number 6 Table #1 of Annex 1 Not applicable ESRS E1-6 Gross Scope 1, 2, 3 and total GHG emissions paragraph 44 Indicators number 1 and 2 Table #1 of Annex 1 Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity E1-6: Gross scopes 1, 2, 3 and total GHG emissions ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55 Indicators number 3 Table #1 of Annex 1 Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics Commission Delegated Regulation (EU) 2020/1818, Article 8(1) E1-6: Gross scopes 1, 2, 3 and total GHG emissions ESRS E1-7 GHG removals and carbon credits paragraph 56 Regulation (EU) 2021/1119, Article 2(1) Not applicable ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66 Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II Phase-in applicable ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c). Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk. Phase-in applicable
Annual Report 2025 Consolidated Sustainability Reporting 473 Disclosure Requirement and Related Datapoint SFDR Pillar 3 Benchmark Regulation EU Climate Law Reference ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy- efficiency classes paragraph 67 (c). Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraph 34; Template 2:Banking book – Climate change transition risk: Loans collateralized by immovable property – Energy efficiency of the collateral Phase-in applicable ESRS E1-9 Degree of exposure of the portfolio to climate- related opportunities paragraph 69 Delegated Regulation (EU) 2020/1818, Annex II Phase-in applicable ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28 Indicator number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1 Not material ESRS E3-1 Water and marine resources paragraph 9 Indicator number 7 Table #2 of Annex 1 Not material ESRS E3-1 Dedicated policy paragraph 13 Indicator number 8 Table 2 of Annex 1 Not material ESRS E3-1 Sustainable oceans and seas paragraph 14 Indicator number 12 Table #2 of Annex 1 Not material ESRS E3-4 Total water recycled and reused paragraph 28 (c) Indicator number 6.2 Table #2 of Annex 1 Not material ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29 Indicator number 6.1 Table #2 of Annex 1 Not material ESRS 2 – IRO 1-E4 paragraph 16 (a) i Indicator number 7 Table #1 of Annex 1 Not material ESRS 2-IRO-1-E4 paragraph 16 (b) Indicator number 10 Table #2 of Annex 1 Not material ESRS 2-IRO – 1-E4 paragraph 16 (c) Indicator number 14 Table #2 of Annex 1 Not material ESRS E4-2 Sustainable land/agriculture practices or policies paragraph 24 (b) Indicator number 11 Table #2 of Annex 1 Not material ESRS E4-2 Sustainable oceans/seas practices or policies paragraph 24 (c) Indicator number 12 Table #2 of Annex 1 Not material ESRS E4-2 Policies to address deforestation paragraph 24 (d) Indicator number 15 Table #2 of Annex 1 Not material. ESRS E5-5 Non-recycled waste paragraph 37 (d) Indicator number 13 Table #2 of Annex 1 Not material ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 Indicator number 9 Table #1 of Annex 1 Not material
Annual Report 2025 Consolidated Sustainability Reporting 474 Disclosure Requirement and Related Datapoint SFDR Pillar 3 Benchmark Regulation EU Climate Law Reference ESRS 2-SBM3-S1 Risk of incidents of forced labor paragraph 14 (f) Indicator number 13 Table #3 of Annex I Not material sub-topic ESRS 2-SBM-3-S1 Risk of incidents of child labor paragraph 14 (g) Indicator number 12 Table #3 of Annex I Not material sub-topic ESRS S1-1 Human rights policy commitments paragraph 20 Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I RBI human rights policy ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8, paragraph 21 Delegated Regulation (EU) 2020/1816, Annex II RBI human rights policy ESRS S1-1 Processes and measures for preventing trafficking in human beings paragraph 22 Indicator number 11 Table #3 of Annex I Company Agreements ESRS S1-1 Workplace accident prevention policy or management system paragraph 23 Indicator number 1 Table #3 of Annex I ESRS S1-3 Grievance/complaints handling mechanisms paragraph 32 (c) Indicator number 5 Table #3 of Annex I S1-3: Processes to remediate negative impacts and channels for own workforce to raise concerns page 255. ESRS S1-14 Number of fatalities and number and rate of work- related accidents paragraph 88 (b) and (c) Indicator number 2 Table #3 of Annex I Delegated Regulation (EU) 2020/1816, Annex II S1-14: Health and safety metrics ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) Indicator number 3 Table #3 of Annex I S1-14: Health and safety metrics ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a) Indicator number 12 Table #1 of Annex I Delegated Regulation (EU) 2020/1816, Annex II S1-16: Remuneration metrics (pay gap and total remuneration) ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) Indicator number 8 Table #3 of Annex I S1-16: Remuneration metrics (pay gap and total remuneration) ESRS S1-17 Incidents of discrimination paragraph 103 (a) Indicator number 7 Table #3 of Annex I S1-17: Incidents, complaints and severe human rights impacts ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a) Indicator number 10 Table #1 and Indicator number 14 Table #3 of Annex I Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Art 12 (1) S1-17: Incidents, complaints and severe human rights impacts ESRS 2-SBM3-S2 Significant risk of child labor or forced labor in the value chain paragraph 11 (b) Indicators number 12 and number 13 Table #3 of Annex I Not material sub-topic ESRS S2-1 Human rights policy commitments paragraph 17 Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 Not material ESRS S2-1 Policies related to value chain workers paragraph 18 Indicator number 11 and n. 4 Table #3 of Annex 1 Not material
Annual Report 2025 Consolidated Sustainability Reporting 475 Disclosure Requirement and Related Datapoint SFDR Pillar 3 Benchmark Regulation EU Climate Law Reference ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 Indicator number 10 Table #1 of Annex 1 Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) Not material. ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8, paragraph 19 Delegated Regulation (EU) 2020/1816, Annex II Not material ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 Indicator number 14 Table #3 of Annex 1 Not material ESRS S3-1 Human rights policy commitments paragraph 16 Indicator number 9 Table #3 of Annex 1 and Indicator number 11 Table #1 of Annex 1 Not material ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 Indicator number 10 Table #1 Annex 1 Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) Not material ESRS S3-4 Human rights issues and incidents paragraph 36 Indicator number 14 Table #3 of Annex 1 ESRS S4-1 Policies related to consumers and end-users paragraph 16 Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 Not material 284ff. ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 Indicator number 10 Table #1 of Annex 1 Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) ESRS S4-4 Human rights issues and incidents paragraph 35 Indicator number 14 Table #3 of Annex 1 Not material ESRS G1-1 United Nations Convention against Corruption paragraph 10 (b) Indicator number 15 Table #3 of Annex 1 Not applicable ESRS G1-1 Protection of whistle – blowers paragraph 10 (d) Indicator number 6 Table #3 of Annex 1 Not applicable ESRS G1-4 Fines for violation of anti- corruption and anti-bribery laws paragraph 24 (a) Indicator number 17 Table #3 of Annex 1 Delegated Regulation (EU) 2020/1816, Annex II) G1-4: Incidents of corruption or bribery ESRS G1-4 Standards of anti-corruption and anti-bribery paragraph 24 (b) Indicator number 16 Table #3 of Annex 1 G1-4: Incidents of corruption or bribery
Annual Report 2025 Consolidated Sustainability Reporting 476 Appendix No. 2 Templates of key performance indicators (KPIs) in accordance with the EU Taxonomy Template 0: Summary of KPIs 31/12/2025 Total environmentally sustainable assets KPI**** KPI***** % coverage (over total assets)*** % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V) Main KPI Green asset ratio (GAR) stock 197 088 120,02 1,12 % 1,55 % 75,59 % 40,64 % 24,41 % Total environmentally sustainable activities KPI KPI % coverage (over total assets) % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V) Additional KPIs GAR (flow) 10 181 435,95 0,20 % 0,19 % 93,25 % 63,86 % 6,75 % Trading book* Financial guarantees 18 050 685 5,71 % 10,94 % Assets under management 0 0,00 % 0,00 % Fees and commissions income** 31/12/2024 Total environmentally sustainable assets KPI**** KPI***** % coverage (over total assets)*** % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V) Main KPI Green asset ratio (GAR) stock 80 674 371 0,51 % 1,11 % 75,58 % 40,18 % 24,42 % Total environmentally sustainable activities KPI KPI % coverage (over total assets) % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V) Additional KPIs GAR (flow) 4 507 0,00 % 0,12 % 80,02 % 61,86 % 19,98 % Trading book* Financial guarantees 14 448 698 4,59 % 11,63 % Assets under management – 0,00 % 0,00 % Fees and commissions income** * For credit institutions that do not meet the conditions of Article 94(1) of the CRR or the conditions set out in Article 325a(1) of the CRR ** Fees and commissions income from services other than lending and AuM Instutitons shall dislcose forwardlooking information for this KPIs, including information in terms of targets, together with relevant explanations on the methodology applied. *** % of assets covered by the KPI over banks’ total assets **** based on the Turnover KPI of the counterparty ***** based on the CapEx KPI of the counterparty, except for lending activities where for general lending Turnover KPI is used Note 1: Across the reporting templates: cells shaded in black should not be reported. Note 2: Fees and Commissions (sheet 6) and Trading Book (sheet 7) KPIs shall only apply starting 2026. SMEs’ inclusion in these KPI will only apply subject to a positive result of an impact assessment.
Annual Report 2025 Consolidated Sustainability Reporting 477 Template 1: Assets for the calculation of GAR – CapEx 31/12/2025 Total [gross] carrying amount Climate Change Mitigation (CCM) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 8 167 984 351 7 727 626 251 274 632 840 78 563 144 19 176 938 147 964 466 2 Financial undertakings 81 892 335 17 152 744 849 723 0 31 427 111 756 3 Credit institutions 73 301 104 11 184 191 261 802 0 27 926 94 249 4 Loans and advances 0 0 0 0 0 0 5 Debt securities, including UoP 73 301 104 11 184 191 261 802 0 27 926 94 249 6 Equity instruments 0 0 0 0 0 7 Other financial corporations 8 591 231 5 968 554 587 921 0 3 501 17 507 8 of which investment firms 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 20 Non-financial undertakings 492 260 091 241 842 441 195 219 973 0 19 145 511 147 852 710 21 Loans and advances 357 522 633 175 038 418 132 388 666 0 11 925 156 100 918 847 22 Debt securities, including UoP 134 737 458 66 804 023 62 831 307 0 7 220 355 46 933 863 23 Equity instruments 0 0 0 0 0 24 Households 7 522 961 336 7 468 631 066 78 563 144 78 563 144 0 0 25 of which loans collateralised by residential immovable property 7 512 503 093 7 468 631 066 78 563 144 78 563 144 0 0 26 of which building renovation loans 0 0 0 0 0 0 27 of which motor vehicle loans 10 458 243 0 0 0 0 0 28 Local governments financing 70 870 589 0 0 0 0 0 29 Housing financing 70 870 589 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 9 500 209 818 0 0 0 0 0 33 Financial and Non-financial undertakings 7 370 083 069 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 7 222 333 976 35 Loans and advances 7 144 022 383 36 of which loans collateralised by commercial immovable property 2 298 672 159 37 of which building renovation loans 0 38 Debt securities 68 344 068 39 Equity instruments 9 967 525 40 Non-EU country counterparties not subject to NFRD disclosure obligations 17 156 842 41 Loans and advances 13 338 698 42 Debt securities 0 43 Equity instruments 3 818 144 44 Derivatives 50 503 355 45 On demand interbank loans 25 564 160 46 Cash and cash-related assets 199 215 959 47 Other categories of assets (e.g. Goodwill, commodities etc.) 1 854 843 275 48 Total GAR assets 17 668 194 169 7 727 626 251 274 632 840 78 563 144 19 176 938 147 964 466 49 Assets not covered for GAR calculation 5 706 185 323 50 Central governments and Supranational issuers 4 355 368 938 51 Central banks exposure 1 343 892 246 52 Trading book 6 924 139 53 Total assets 23 374 379 492 7 727 626 251 274 632 840 78 563 144 19 176 938 147 964 466 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 316 361 262 41 132 633 34 614 689 0 3 467 604 26 892 943 55 Assets under management 4 583 138 564 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 478 31/12/2025 Climate Change Adaptation (CCA) Water and marine resources (WTR) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 1 296 653 0 0 0 174 686 0 0 0 2 Financial undertakings 0 0 0 0 0 0 0 0 3 Credit institutions 0 0 0 0 0 0 0 0 4 Loans and advances 0 0 0 0 0 0 0 0 5 Debt securities, including UoP 0 0 0 0 0 0 0 0 6 Equity instruments 0 0 0 0 0 0 7 Other financial corporations 0 0 0 0 0 0 0 0 8 of which investment firms 0 0 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 0 20 Non-financial undertakings 1 296 653 0 0 0 174 686 0 0 0 21 Loans and advances 1 296 653 0 0 0 0 0 0 0 22 Debt securities, including UoP 0 0 0 0 174 686 0 0 0 23 Equity instruments 0 0 0 0 0 0 24 Households 0 0 0 0 25 of which loans collateralised by residential immovable property 0 0 0 0 26 of which building renovation loans 0 0 0 0 27 of which motor vehicle loans 28 Local governments financing 0 0 0 0 0 0 0 0 29 Housing financing 0 0 0 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 0 0 0 0 0 0 0 0 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 1 296 653 0 0 0 174 686 0 0 0 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 1 296 653 0 0 0 174 686 0 0 0 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 0 0 0 0 48 000 0 0 0 55 Assets under management 0 0 0 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 479 31/12/2025 Circular economy (CE) Pollution (PPC) in EUR Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 1 656 835 0 0 0 0 0 0 0 2 Financial undertakings 0 0 0 0 0 0 0 0 3 Credit institutions 0 0 0 0 0 0 0 0 4 Loans and advances 0 0 0 0 0 0 0 0 5 Debt securities, including UoP 0 0 0 0 0 0 0 0 6 Equity instruments 0 0 0 0 0 0 7 Other financial corporations 0 0 0 0 0 0 0 0 8 of which investment firms 0 0 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 0 20 Non-financial undertakings 1 656 835 0 0 0 0 0 0 0 21 Loans and advances 1 656 835 0 0 0 0 0 0 0 22 Debt securities, including UoP 0 0 0 0 0 0 0 0 23 Equity instruments 0 0 0 0 0 0 24 Households 0 0 0 0 25 of which loans collateralised by residential immovable property 0 0 0 0 26 of which building renovation loans 0 0 0 0 27 of which motor vehicle loans 28 Local governments financing 0 0 0 0 0 0 0 0 29 Housing financing 0 0 0 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 0 0 0 0 0 0 0 0 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 1 656 835 0 0 0 0 0 0 0 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 1 656 835 0 0 0 0 0 0 0 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 0 0 0 0 0 0 0 0 55 Assets under management 0 0 0 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 480 31/12/2025 Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enablingOf which transitional Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0 0 0 0 7 730 754 426 274 632 840 78 563 144 19 176 938 147 964 466 2 Financial undertakings 0 0 0 0 17 152 744 849 723 0 31 427 111 756 3 Credit institutions 0 0 0 0 11 184 191 261 802 0 27 926 94 249 4 Loans and advances 0 0 0 0 0 0 0 0 0 5 Debt securities, including UoP 0 0 0 0 11 184 191 261 802 0 27 926 94 249 6 Equity instruments 0 0 0 0 0 0 0 7 Other financial corporations 0 0 0 0 5 968 554 587 921 0 3 501 17 507 8 of which investment firms 0 0 0 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 0 0 20 Non-financial undertakings 0 0 0 0 244 970 615 195 219 973 0 19 145 511 147 852 710 21 Loans and advances 0 0 0 0 177 991 907 132 388 666 0 11 925 156 100 918 847 22 Debt securities, including UoP 0 0 0 0 66 978 709 62 831 307 0 7 220 355 46 933 863 23 Equity instruments 0 0 0 0 0 0 0 24 Households 7 468 631 066 78 563 144 78 563 144 0 0 25 of which loans collateralised by residential immovable property 7 468 631 066 78 563 144 78 563 144 0 0 26 of which building renovation loans 0 0 0 0 0 27 of which motor vehicle loans 0 0 0 0 0 28 Local governments financing 0 0 0 0 0 0 0 0 0 29 Housing financing 0 0 0 0 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 0 0 0 0 0 0 0 0 0 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 0 0 0 0 7 730 754 426 274 632 840 78 563 144 19 176 938 147 964 466 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 0 0 0 0 7 730 754 426 274 632 840 78 563 144 19 176 938 147 964 466 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 0 0 0 0 41 180 633 34 614 689 0 3 467 604 26 892 943 55 Assets under management 0 0 0 0 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 481 Template 1: Assets for the calculation of GAR – CapEx 31/12/2024 Total [gross] carrying amount Climate Change Mitigation (CCM) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 7 476 050 196 6 945 843 978 167 988 532 — 53 160 708 93 580 490 2 Financial undertakings 224 686 509 64 117 541 2 073 501 — 142 995 482 608 3 Credit institutions 217 283 254 57 269 529 1 340 579 — 142 995 482 608 4 Loans and advances — — — — — — 5 Debt securities, including UoP 217 283 254 57 269 529 1 340 579 — 142 995 482 608 6 Equity instruments — — — — — 7 Other financial corporations 7 403 256 6 848 012 732 922 — — — 8 of which investment firms — — — — — — 9 Loans and advances — — — — — — 10 Debt securities, including UoP — — — — — — 11 Equity instruments — — — — — 12 of which management companies — — — — — — 13 Loans and advances — — — — — — 14 Debt securities, including UoP — — — — — — 15 Equity instruments — — — — — 16 of which insurance undertakings — — — — — — 17 Loans and advances — — — — — — 18 Debt securities, including UoP — — — — — — 19 Equity instruments — — — — — 20 Non-financial undertakings 443 063 751 215 141 145 165 915 031 — 53 017 713 93 097 882 21 Loans and advances 393 409 901 185 722 626 137 041 878 — 51 913 460 66 246 225 22 Debt securities, including UoP 49 653 849 29 418 519 28 873 153 — 1 104 254 26 851 657 23 Equity instruments — — — — — 24 Households 6 747 822 785 6 666 585 292 — — — — 25 of which loans collateralised by residential immovable property 6 709 603 663 6 666 585 292 — — — — 26 of which building renovation loans — — — — — — 27 of which motor vehicle loans 38 219 122 — — — — — 28 Local governments financing 60 477 151 — — — — — 29 Housing financing 60 477 151 — — — — — 30 Other local government financing — — — — — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — — — — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 8 484 846 281 — — — — — 33 Financial and Non-financial undertakings 6 456 215 132 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 6 335 249 370 35 Loans and advances 6 254 914 495 36 of which loans collateralised by commercial immovable property 2 072 192 675 37 of which building renovation loans — 38 Debt securities 73 980 892 39 Equity instruments 6 353 983 40 Non-EU country counterparties not subject to NFRD disclosure obligations 14 010 203 41 Loans and advances 5 990 041 42 Debt securities — 43 Equity instruments 8 020 162 44 Derivatives 68 515 220 45 On demand interbank loans 11 677 962 46 Cash and cash-related assets 241 814 757 47 Other categories of assets (e.g. Goodwill, commodities etc.) 1 706 623 211 48 Total GAR assets 15 960 896 478 6 945 843 978 167 988 532 — 53 160 708 93 580 490 49 Assets not covered for GAR calculation 5 155 875 176 50 Central governments and Supranational issuers 3 634 912 478 51 Central banks exposure 1 497 617 699 52 Trading book 23 344 999 53 Total assets 21 116 771 654 6 945 843 978 167 988 532 — 53 160 708 93 580 490 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 314 726 592 41 059 190 35 410 008 — 7 398 014 23 884 396 55 Assets under management 3 983 823 851 — — — — — 56 Of which debt securities — — — — — — 57 Of which equity instruments — — — — — —
Annual Report 2025 Consolidated Sustainability Reporting 482 31/12/2024 Climate Change Adaptation (CCA) Water and marine resources (WTR) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 10 499 999 9 200 753 — — 26 716 2 Financial undertakings — — — — — 3 Credit institutions — — — — — 4 Loans and advances — — — — — 5 Debt securities, including UoP — — — — — 6 Equity instruments — — — — 7 Other financial corporations — — — — — 8 of which investment firms — — — — — 9 Loans and advances — — — — — 10 Debt securities, including UoP — — — — — 11 Equity instruments — — — — 12 of which management companies — — — — — 13 Loans and advances — — — — — 14 Debt securities, including UoP — — — — — 15 Equity instruments — — — — 16 of which insurance undertakings — — — — — 17 Loans and advances — — — — — 18 Debt securities, including UoP — — — — — 19 Equity instruments — — — — 20 Non-financial undertakings 10 499 999 9 200 753 — — 26 716 21 Loans and advances 10 499 999 9 200 753 — — — 22 Debt securities, including UoP — — — — 26 716 23 Equity instruments — — — — 24 Households — — — — 25 of which loans collateralised by residential immovable property — — — — 26 of which building renovation loans — — — — 27 of which motor vehicle loans 28 Local governments financing — — — — — 29 Housing financing — — — — — 30 Other local government financing — — — — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — — — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) — — — — — 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 10 499 999 9 200 753 — — 26 716 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 10 499 999 9 200 753 — — 26 716 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 1 184 050 1 184 050 — — 48 000 55 Assets under management — — — — — 56 Of which debt securities — — — — — 57 Of which equity instruments — — — — —
Annual Report 2025 Consolidated Sustainability Reporting 483 31/12/2024 Circular economy (CE) Pollution (PPC) in EUR Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 1 991 385 106 398 2 Financial undertakings — — 3 Credit institutions — — 4 Loans and advances — — 5 Debt securities, including UoP — — 6 Equity instruments — — 7 Other financial corporations — — 8 of which investment firms — — 9 Loans and advances — — 10 Debt securities, including UoP — — 11 Equity instruments — — 12 of which management companies — — 13 Loans and advances — — 14 Debt securities, including UoP — — 15 Equity instruments — — 16 of which insurance undertakings — — 17 Loans and advances — — 18 Debt securities, including UoP — — 19 Equity instruments — — 20 Non-financial undertakings 1 991 385 106 398 21 Loans and advances 1 991 385 106 398 22 Debt securities, including UoP — — 23 Equity instruments — — 24 Households — 25 of which loans collateralised by residential immovable property — 26 of which building renovation loans — 27 of which motor vehicle loans 28 Local governments financing — — 29 Housing financing — — 30 Other local government financing — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) — — 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 1 991 385 106 398 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 1 991 385 106 398 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees — — 55 Assets under management — — 56 Of which debt securities — — 57 Of which equity instruments — —
Annual Report 2025 Consolidated Sustainability Reporting 484 31/12/2024 Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO) in EUR Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enablingOf which transitional Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation — 6 958 468 475 177 189 285 — 53 160 708 93 580 490 2 Financial undertakings — 64 117 541 2 073 501 — 142 995 482 608 3 Credit institutions — 57 269 529 1 340 579 — 142 995 482 608 4 Loans and advances — — — — — — 5 Debt securities, including UoP — 57 269 529 1 340 579 — 142 995 482 608 6 Equity instruments — — — — — 7 Other financial corporations — 6 848 012 732 922 — — — 8 of which investment firms — — — — — — 9 Loans and advances — — — — — — 10 Debt securities, including UoP — — — — — — 11 Equity instruments — — — — — 12 of which management companies — — — — — — 13 Loans and advances — — — — — — 14 Debt securities, including UoP — — — — — — 15 Equity instruments — — — — — 16 of which insurance undertakings — — — — — — 17 Loans and advances — — — — — — 18 Debt securities, including UoP — — — — — — 19 Equity instruments — — — — — 20 Non-financial undertakings — 227 765 643 175 115 784 — 53 017 713 93 097 882 21 Loans and advances — 198 320 408 146 242 631 — 51 913 460 66 246 225 22 Debt securities, including UoP — 29 445 235 28 873 153 — 1 104 254 26 851 657 23 Equity instruments — — — — — 24 Households 6 666 585 292 — — — — 25 of which loans collateralised by residential immovable property 6 666 585 292 — — — — 26 of which building renovation loans — — — — — 27 of which motor vehicle loans — — — — — 28 Local governments financing — — — — — — 29 Housing financing — — — — — — 30 Other local government financing — — — — — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — — — — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) — — — — — — 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets — 6 958 468 475 177 189 285 — 53 160 708 93 580 490 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets — 6 958 468 475 177 189 285 — 53 160 708 93 580 490 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees — 42 291 240 36 594 058 — 7 398 014 23 884 396 55 Assets under management — — — — — — 56 Of which debt securities — — — — — — 57 Of which equity instruments — — — — — —
Annual Report 2025 Consolidated Sustainability Reporting 485 Template 1: Assets for the calculation of GAR – turnover 31/12/2025 Total [gross] carrying amount Climate Change Mitigation (CCM) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 8 167 984 351 7 664 248 837 197 083 018 78 563 144 49 552 257 55 036 269 2 Financial undertakings 81 892 335 17 176 570 881 076 0 41 888 69 857 3 Credit institutions 73 301 104 11 055 035 185 007 0 41 888 55 851 4 Loans and advances 0 0 0 0 0 0 5 Debt securities, including UoP 73 301 104 11 055 035 185 007 0 41 888 55 851 6 Equity instruments 0 0 0 0 0 7 Other financial corporations 8 591 231 6 121 535 696 069 0 0 14 006 8 of which investment firms 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 20 Non-financial undertakings 492 260 091 178 441 201 117 638 798 0 49 510 368 54 966 412 21 Loans and advances 357 522 633 152 118 790 94 100 477 0 44 560 931 39 888 718 22 Debt securities, including UoP 134 737 458 26 322 411 23 538 320 0 4 949 437 15 077 694 23 Equity instruments 0 0 0 0 0 24 Households 7 522 961 336 7 468 631 066 78 563 144 78 563 144 0 0 25 of which loans collateralised by residential immovable property 7 512 503 093 7 468 631 066 78 563 144 78 563 144 0 0 26 of which building renovation loans 0 0 0 0 0 0 27 of which motor vehicle loans 10 458 243 0 0 0 0 0 28 Local governments financing 70 870 589 0 0 0 0 0 29 Housing financing 70 870 589 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 9 500 209 818 0 0 0 0 0 33 Financial and Non-financial undertakings 7 370 083 069 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 7 222 333 976 35 Loans and advances 7 144 022 383 36 of which loans collateralised by commercial immovable property 2 298 672 159 37 of which building renovation loans 0 38 Debt securities 68 344 068 39 Equity instruments 9 967 525 40 Non-EU country counterparties not subject to NFRD disclosure obligations 17 156 842 41 Loans and advances 13 338 698 42 Debt securities 0 43 Equity instruments 3 818 144 44 Derivatives 50 503 355 45 On demand interbank loans 25 564 160 46 Cash and cash-related assets 199 215 959 47 Other categories of assets (e.g. Goodwill, commodities etc.) 1 854 843 275 48 Total GAR assets 17 668 194 169 7 664 248 837 197 083 018 78 563 144 49 552 257 55 036 269 49 Assets not covered for GAR calculation 5 706 185 323 50 Central governments and Supranational issuers 4 355 368 938 51 Central banks exposure 1 343 892 246 52 Trading book 6 924 139 53 Total assets 23 374 379 492 7 664 248 837 197 083 018 78 563 144 49 552 257 55 036 269 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 316 361 262 24 886 712 18 050 685 0 6 903 808 9 369 095 55 Assets under management 4 583 138 564 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 486 31/12/2025 Climate Change Adaptation (CCA) Water and marine resources (WTR) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 5 102 5 102 0 5 102 11 646 0 0 0 2 Financial undertakings 0 0 0 0 0 0 0 0 3 Credit institutions 0 0 0 0 0 0 0 0 4 Loans and advances 0 0 0 0 0 0 0 0 5 Debt securities, including UoP 0 0 0 0 0 0 0 0 6 Equity instruments 0 0 0 0 0 0 7 Other financial corporations 0 0 0 0 0 0 0 0 8 of which investment firms 0 0 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 0 20 Non-financial undertakings 5 102 5 102 0 5 102 11 646 0 0 0 21 Loans and advances 5 102 5 102 0 5 102 0 0 0 0 22 Debt securities, including UoP 0 0 0 0 11 646 0 0 0 23 Equity instruments 0 0 0 0 0 0 24 Households 0 0 0 0 25 of which loans collateralised by residential immovable property 0 0 0 0 26 of which building renovation loans 0 0 0 0 27 of which motor vehicle loans 28 Local governments financing 0 0 0 0 0 0 0 0 29 Housing financing 0 0 0 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 0 0 0 0 0 0 0 0 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 5 102 5 102 0 5 102 11 646 0 0 0 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 5 102 5 102 0 5 102 11 646 0 0 0 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 0 0 0 0 3 200 0 0 0 55 Assets under management 0 0 0 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 487 31/12/2025 Circular economy (CE) Pollution (PPC) in EUR Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 2 637 637 0 0 0 0 0 0 0 2 Financial undertakings 0 0 0 0 0 0 0 0 3 Credit institutions 0 0 0 0 0 0 0 0 4 Loans and advances 0 0 0 0 0 0 0 0 5 Debt securities, including UoP 0 0 0 0 0 0 0 0 6 Equity instruments 0 0 0 0 0 0 7 Other financial corporations 0 0 0 0 0 0 0 0 8 of which investment firms 0 0 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 0 20 Non-financial undertakings 2 637 637 0 0 0 0 0 0 0 21 Loans and advances 2 637 637 0 0 0 0 0 0 0 22 Debt securities, including UoP 0 0 0 0 0 0 0 0 23 Equity instruments 0 0 0 0 0 0 24 Households 0 0 0 0 25 of which loans collateralised by residential immovable property 0 0 0 0 26 of which building renovation loans 0 0 0 0 27 of which motor vehicle loans 28 Local governments financing 0 0 0 0 0 0 0 0 29 Housing financing 0 0 0 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 0 0 0 0 0 0 0 0 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 2 637 637 0 0 0 0 0 0 0 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 2 637 637 0 0 0 0 0 0 0 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 0 0 0 0 0 0 0 0 55 Assets under management 0 0 0 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 488 31/12/2025 Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enablingOf which transitional Z toho podporné GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0 0 0 0 7 666 903 221 197 088 120 78 563 144 49 552 257 55 041 371 2 Financial undertakings 0 0 0 0 17 176 570 881 076 0 41 888 69 857 3 Credit institutions 0 0 0 0 11 055 035 185 007 0 41 888 55 851 4 Loans and advances 0 0 0 0 0 0 0 0 0 5 Debt securities, including UoP 0 0 0 0 11 055 035 185 007 0 41 888 55 851 6 Equity instruments 0 0 0 0 0 0 0 7 Other financial corporations 0 0 0 0 6 121 535 696 069 0 0 14 006 8 of which investment firms 0 0 0 0 0 0 0 0 0 9 Loans and advances 0 0 0 0 0 0 0 0 0 10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 11 Equity instruments 0 0 0 0 0 0 0 12 of which management companies 0 0 0 0 0 0 0 0 0 13 Loans and advances 0 0 0 0 0 0 0 0 0 14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 15 Equity instruments 0 0 0 0 0 0 0 16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 17 Loans and advances 0 0 0 0 0 0 0 0 0 18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 19 Equity instruments 0 0 0 0 0 0 0 20 Non-financial undertakings 0 0 0 0 181 095 585 117 643 900 0 49 510 368 54 971 514 21 Loans and advances 0 0 0 0 154 761 529 94 105 579 0 44 560 931 39 893 820 22 Debt securities, including UoP 0 0 0 0 26 334 057 23 538 320 0 4 949 437 15 077 694 23 Equity instruments 0 0 0 0 0 0 0 24 Households 7 468 631 066 78 563 144 78 563 144 0 0 25 of which loans collateralised by residential immovable property 7 468 631 066 78 563 144 78 563 144 0 0 26 of which building renovation loans 0 0 0 0 0 27 of which motor vehicle loans 0 0 0 0 0 28 Local governments financing 0 0 0 0 0 0 0 0 0 29 Housing financing 0 0 0 0 0 0 0 0 0 30 Other local government financing 0 0 0 0 0 0 0 0 0 31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 0 0 0 0 0 0 0 0 0 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 0 0 0 0 7 666 903 221 197 088 120 78 563 144 49 552 257 55 041 371 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 0 0 0 0 7 666 903 221 197 088 120 78 563 144 49 552 257 55 041 371 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 0 0 0 0 24 889 912 18 050 685 0 6 903 808 9 369 095 55 Assets under management 0 0 0 0 0 0 0 0 0 56 Of which debt securities 0 0 0 0 0 0 0 0 0 57 Of which equity instruments 0 0 0 0 0 0 0 0 0
Annual Report 2025 Consolidated Sustainability Reporting 489 Template 1: Assets for the calculation of GAR – turnover 31/12/2024 Total [gross] carrying amount Climate Change Mitigation (CCM) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 7 476 050 196 6 876 336 064 80 661 525 — 35 154 388 31 167 074 2 Financial undertakings 224 686 509 63 744 916 1 857 943 — 214 493 285 990 3 Credit institutions 217 283 254 56 608 177 947 342 — 214 493 285 990 4 Loans and advances — — — — — — 5 Debt securities, including UoP 217 283 254 56 608 177 947 342 — 214 493 285 990 6 Equity instruments — — — — — 7 Other financial corporations 7 403 256 7 136 739 910 600 — — — 8 of which investment firms — — — — — — 9 Loans and advances — — — — — — 10 Debt securities, including UoP — — — — — — 11 Equity instruments — — — — — 12 of which management companies — — — — — — 13 Loans and advances — — — — — — 14 Debt securities, including UoP — — — — — — 15 Equity instruments — — — — — 16 of which insurance undertakings — — — — — — 17 Loans and advances — — — — — — 18 Debt securities, including UoP — — — — — — 19 Equity instruments — — — — — 20 Non-financial undertakings 443 063 751 146 005 857 78 803 583 — 34 939 896 30 881 084 21 Loans and advances 393 409 901 136 701 547 69 931 477 — 34 182 948 23 302 914 22 Debt securities, including UoP 49 653 849 9 304 310 8 872 106 — 756 948 7 578 170 23 Equity instruments — — — — — 24 Households 6 747 822 785 6 666 585 292 — — — — 25 of which loans collateralised by residential immovable property 6 709 603 663 6 666 585 292 — — — — 26 of which building renovation loans — — — — — — 27 of which motor vehicle loans 38 219 122 — — — — — 28 Local governments financing 60 477 151 — — — — — 29 Housing financing 60 477 151 — — — — — 30 Other local government financing — — — — — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — — — — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 8 484 846 281 — — — — — 33 Financial and Non-financial undertakings 6 456 215 132 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 6 335 249 370 35 Loans and advances 6 254 914 495 36 of which loans collateralised by commercial immovable property 2 072 192 675 37 of which building renovation loans — 38 Debt securities 73 980 892 39 Equity instruments 6 353 983 40 Non-EU country counterparties not subject to NFRD disclosure obligations 14 010 203 41 Loans and advances 5 990 041 42 Debt securities — 43 Equity instruments 8 020 162 44 Derivatives 68 515 220 45 On demand interbank loans 11 677 962 46 Cash and cash-related assets 241 814 757 47 Other categories of assets (e.g. Goodwill, commodities etc.) 1 706 623 211 48 Total GAR assets 15 960 896 478 6 876 336 064 80 661 525 — 35 154 388 31 167 074 49 Assets not covered for GAR calculation 5 155 875 176 50 Central governments and Supranational issuers 3 634 912 478 51 Central banks exposure 1 497 617 699 52 Trading book 23 344 999 53 Total assets 21 116 771 654 6 876 336 064 80 661 525 — 35 154 388 31 167 074 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees 314 726 592 20 858 190 14 448 698 — 4 936 323 7 047 260 55 Assets under management 3 983 823 851 — — — — — 56 Of which debt securities — — — — — — 57 Of which equity instruments — — — — — —
Annual Report 2025 Consolidated Sustainability Reporting 490 31/12/2024 Climate Change Adaptation (CCA) Water and marine resources (WTR) in EUR Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 669 554 12 846 — 12 846 1 781 2 Financial undertakings — — — — — 3 Credit institutions — — — — — 4 Loans and advances — — — — — 5 Debt securities, including UoP — — — — — 6 Equity instruments — — — — 7 Other financial corporations — — — — — 8 of which investment firms — — — — — 9 Loans and advances — — — — — 10 Debt securities, including UoP — — — — — 11 Equity instruments — — — — 12 of which management companies — — — — — 13 Loans and advances — — — — — 14 Debt securities, including UoP — — — — — 15 Equity instruments — — — — 16 of which insurance undertakings — — — — — 17 Loans and advances — — — — — 18 Debt securities, including UoP — — — — — 19 Equity instruments — — — — 20 Non-financial undertakings 669 554 12 846 — 12 846 1 781 21 Loans and advances 669 554 12 846 — 12 846 — 22 Debt securities, including UoP — — — — 1 781 23 Equity instruments — — — — 24 Households — — — — 25 of which loans collateralised by residential immovable property — — — — 26 of which building renovation loans — — — — 27 of which motor vehicle loans 28 Local governments financing — — — — — 29 Housing financing — — — — — 30 Other local government financing — — — — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — — — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) — — — — — 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 669 554 12 846 — 12 846 1 781 — — — 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 669 554 12 846 — 12 846 1 781 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees — — — — 3 200 55 Assets under management — — — — 56 Of which debt securities — — — — 57 Of which equity instruments — — — —
Annual Report 2025 Consolidated Sustainability Reporting 491 31/12/2024 Circular economy (CE) Pollution (PPC) in EUR Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy- eligible) Of which environmentally sustainable (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 2 723 210 2 358 819 2 Financial undertakings — — 3 Credit institutions — — 4 Loans and advances — — 5 Debt securities, including UoP — — 6 Equity instruments — — 7 Other financial corporations — — 8 of which investment firms — — 9 Loans and advances — — 10 Debt securities, including UoP — — 11 Equity instruments — — 12 of which management companies — — 13 Loans and advances — — 14 Debt securities, including UoP — — 15 Equity instruments — — 16 of which insurance undertakings — — 17 Loans and advances — — 18 Debt securities, including UoP — — 19 Equity instruments — — 20 Non-financial undertakings 2 723 210 2 358 819 21 Loans and advances 2 723 210 2 358 819 22 Debt securities, including UoP — — 23 Equity instruments — — 24 Households — 25 of which loans collateralised by residential immovable property — 26 of which building renovation loans — 27 of which motor vehicle loans 28 Local governments financing — — 29 Housing financing — — 30 Other local government financing — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) — — 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets 2 723 210 2 358 819 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets 2 723 210 2 358 819 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees — — 55 Assets under management — — 56 Of which debt securities — — 57 Of which equity instruments — —
Annual Report 2025 Consolidated Sustainability Reporting 492 31/12/2024 Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO) in EUR Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enabling Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which environmentally sustainable (Taxonomy- aligned) Of which Use of Proceeds Of which enablingOf which transitional Z toho podporné GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation — 6 882 089 428 80 674 371 — 35 154 388 31 179 920 2 Financial undertakings — 63 744 916 1 857 943 — 214 493 285 990 3 Credit institutions — 56 608 177 947 342 — 214 493 285 990 4 Loans and advances — — — — — — 5 Debt securities, including UoP — 56 608 177 947 342 — 214 493 285 990 6 Equity instruments — — — — — 7 Other financial corporations — 7 136 739 910 600 — — — 8 of which investment firms — — — — — — 9 Loans and advances — — — — — — 10 Debt securities, including UoP — — — — — — 11 Equity instruments — — — — — 12 of which management companies — — — — — — 13 Loans and advances — — — — — — 14 Debt securities, including UoP — — — — — — 15 Equity instruments — — — — — 16 of which insurance undertakings — — — — — — 17 Loans and advances — — — — — — 18 Debt securities, including UoP — — — — — — 19 Equity instruments — — — — — 20 Non-financial undertakings — 151 759 221 78 816 428 — 34 939 896 30 893 929 21 Loans and advances — 142 453 130 69 944 322 — 34 182 948 23 315 759 22 Debt securities, including UoP — 9 306 091 8 872 106 — 756 948 7 578 170 23 Equity instruments — — — — — 24 Households 6 666 585 292 — — — — 25 of which loans collateralised by residential immovable property 6 666 585 292 — — — — 26 of which building renovation loans — — — — — 27 of which motor vehicle loans — — — — — 28 Local governments financing — — — — — — 29 Housing financing — — — — — — 30 Other local government financing — — — — — — 31 Collateral obtained by taking possession: residential and commercial immovable properties — — — — — — 32 Assets excluded from the numerator for GAR calculation (covered in the denominator) — — — — — — 33 Financial and Non-financial undertakings 34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 35 Loans and advances 36 of which loans collateralised by commercial immovable property 37 of which building renovation loans 38 Debt securities 39 Equity instruments 40 Non-EU country counterparties not subject to NFRD disclosure obligations 41 Loans and advances 42 Debt securities 43 Equity instruments 44 Derivatives 45 On demand interbank loans 46 Cash and cash-related assets 47 Other categories of assets (e.g. Goodwill, commodities etc.) 48 Total GAR assets — 6 882 089 428 80 674 371 — 35 154 388 31 179 920 49 Assets not covered for GAR calculation 50 Central governments and Supranational issuers 51 Central banks exposure 52 Trading book 53 Total assets — 6 882 089 428 80 674 371 — 35 154 388 31 179 920 Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations 54 Financial guarantees — 20 861 390 14 448 698 — 4 936 323 7 047 260 55 Assets under management — — — — — — 56 Of which debt securities — — — — — — 57 Of which equity instruments — — — — — —
Annual Report 2025 Consolidated Sustainability Reporting 493 Template 2: GAR sector information – CapEx 31/12/2025 Climate Change Mitigation (CCM) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM) [Gross] carrying amount Of which environmentally sustainable (CCM) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 8 460 799 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 39 416 457 10 803 908 5 3511 – Production of electricity 59 885 746 56 243 690 6 4651 – Wholesale of computers, computer peripheral equipment and software 1 047 297 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 190 349 80 147 8 7010 – Activities of head offices 125 664 183 121 448 728 9 7022 – Business and other management consultancy activities 5 761 158 5 251 055 10 7120 – Technical testing and analysis 1 416 452 1 392 445 31/12/2025 Climate Change Adaptation (CCA) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCA) [Gross] carrying amount Of which environmentally sustainable (CCA) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 1 296 653 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 31/12/2025 Water and marine resources (WTR) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (WTR) [Gross] carrying amount Of which environmentally sustainable (WTR) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 174 686 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 0 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0
Annual Report 2025 Consolidated Sustainability Reporting 494 31/12/2025 Circular economy (CE) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CE) [Gross] carrying amount Of which environmentally sustainable (CE) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 1 656 835 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 31/12/2025 Pollution (PPC) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (PPC) [Gross] carrying amount Of which environmentally sustainable (PPC) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 0 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 31/12/2025 Biodiversity and Ecosystems (BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (BIO) [Gross] carrying amount Of which environmentally sustainable (BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 0 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 8 460 799 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 39 416 457 10 803 908 5 3511 – Production of electricity 60 060 432 56 243 690 6 4651 – Wholesale of computers, computer peripheral equipment and software 4 000 786 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 190 349 80 147 8 7010 – Activities of head offices 125 664 183 121 448 728 9 7022 – Business and other management consultancy activities 5 761 158 5 251 055 10 7120 – Technical testing and analysis 1 416 452 1 392 445
Annual Report 2025 Consolidated Sustainability Reporting 495 Template 2: GAR sector information – CapEx 31/12/2024 Climate Change Mitigation (CCM) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM) [Gross] carrying amount Of which environmentally sustainable (CCM) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 307 132 307 132 2 2612 – Manufacture of loaded electronic boards 8 520 116 — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — 84 035 4 2910 – Manufacture of motor vehicles 49 229 684 16 162 758 5 3511 – Production of electricity 60 132 726 59 459 385 6 4651 – Wholesale of computers, computer peripheral equipment and software 1 049 391 — 7 4673 – Wholesale of wood, construction materials and sanitary equipment 190 408 80 172 8 7010 – Activities of head offices 93 911 350 88 141 233 9 7022 – Business and other management consultancy activities 1 800 338 1 680 315 31/12/2024 Climate Change Adaptation (CCA) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCA) [Gross] carrying amount Of which environmentally sustainable (CCA) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 9 200 753 9 200 753 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software 1 299 246 — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices — — 9 7022 – Business and other management consultancy activities — — 31/12/2024 Water and marine resources (WTR) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (WTR) [Gross] carrying amount Of which environmentally sustainable (WTR) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity 26 716 — 6 4651 – Wholesale of computers, computer peripheral equipment and software — — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices — — 9 7022 – Business and other management consultancy activities — —
Annual Report 2025 Consolidated Sustainability Reporting 496 31/12/2024 Circular economy (CE) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CE) [Gross] carrying amount Of which environmentally sustainable (CE) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software 1 660 147 — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices 331 238 — 9 7022 – Business and other management consultancy activities — — 31/12/2024 Pollution (PPC) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (PPC) [Gross] carrying amount Of which environmentally sustainable (PPC) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software — — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices 106 398 — 9 7022 – Business and other management consultancy activities — — 31/12/2024 Biodiversity and Ecosystems (BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (BIO) [Gross] carrying amount Of which environmentally sustainable (BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software — — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices — — 9 7022 – Business and other management consultancy activities — — 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 9 507 885 9 507 885 2 2612 – Manufacture of loaded electronic boards 8 520 116 — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — 84 035 4 2910 – Manufacture of motor vehicles 49 229 684 16 162 758 5 3511 – Production of electricity 60 159 442 59 459 385 6 4651 – Wholesale of computers, computer peripheral equipment and software 4 008 783 — 7 4673 – Wholesale of wood, construction materials and sanitary equipment 190 408 80 172 8 7010 – Activities of head offices 94 348 986 88 141 233 9 7022 – Business and other management consultancy activities 1 800 338 1 680 315
Annual Report 2025 Consolidated Sustainability Reporting 497 Template 2: GAR sector information – turnover 31/12/2025 Climate Change Mitigation (CCM) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM) [Gross] carrying amount Of which environmentally sustainable (CCM) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 10 193 733 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 36 092 177 2 928 532 5 3511 – Production of electricity 72 802 854 70 004 412 6 4651 – Wholesale of computers, computer peripheral equipment and software 958 637 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 1 632 996 20 037 8 7010 – Activities of head offices 51 755 595 39 986 675 9 7022 – Business and other management consultancy activities 3 300 663 3 030 609 10 7120 – Technical testing and analysis 1 704 544 1 668 533 11 9329 – Other amusement and recreation activities 0 0 31/12/2025 Climate Change Adaptation (CCA) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCA) [Gross] carrying amount Of which environmentally sustainable (CCA) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 0 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 5 102 5 102 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 11 9329 – Other amusement and recreation activities 0 0 31/12/2025 Water and marine resources (WTR) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (WTR) [Gross] carrying amount Of which environmentally sustainable (WTR) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 11 646 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 0 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 11 9329 – Other amusement and recreation activities 0 0
Annual Report 2025 Consolidated Sustainability Reporting 498 31/12/2025 Circular economy (CE) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CE) [Gross] carrying amount Of which environmentally sustainable (CE) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 2 637 637 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 11 9329 – Other amusement and recreation activities 0 0 31/12/2025 Pollution (PPC) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (PPC) [Gross] carrying amount Of which environmentally sustainable (PPC) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 0 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 11 9329 – Other amusement and recreation activities 0 0 31/12/2025 Biodiversity and Ecosystems (BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (BIO) [Gross] carrying amount Of which environmentally sustainable (BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 0 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 0 0 5 3511 – Production of electricity 0 0 6 4651 – Wholesale of computers, computer peripheral equipment and software 0 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 0 0 8 7010 – Activities of head offices 0 0 9 7022 – Business and other management consultancy activities 0 0 10 7120 – Technical testing and analysis 0 0 11 9329 – Other amusement and recreation activities 0 0
Annual Report 2025 Consolidated Sustainability Reporting 499 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 0 0 2 2612 – Manufacture of loaded electronic boards 10 193 733 0 3 2893 – Manufacture of machinery for food, beverage and tobacco processing 0 0 4 2910 – Manufacture of motor vehicles 36 092 177 2 928 532 5 3511 – Production of electricity 72 814 500 70 004 412 6 4651 – Wholesale of computers, computer peripheral equipment and software 3 596 274 0 7 4673 – Wholesale of wood, construction materials and sanitary equipment 1 632 996 20 037 8 7010 – Activities of head offices 51 760 697 39 991 777 9 7022 – Business and other management consultancy activities 3 300 663 3 030 609 10 7120 – Technical testing and analysis 1 704 544 1 668 533 11 9329 – Other amusement and recreation activities 0 0
Annual Report 2025 Consolidated Sustainability Reporting 500 Template 2: GAR sector information – turnover 31/12/2024 Climate Change Mitigation (CCM) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM) [Gross] carrying amount Of which environmentally sustainable (CCM) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 9 907 9 907 2 2612 – Manufacture of loaded electronic boards 10 265 200 — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — 70 030 4 2910 – Manufacture of motor vehicles 45 621 485 5 634 723 5 3511 – Production of electricity 46 673 907 46 052 367 6 4651 – Wholesale of computers, computer peripheral equipment and software 960 553 — 7 4673 – Wholesale of wood, construction materials and sanitary equipment 1 633 501 20 043 8 7010 – Activities of head offices 39 464 460 26 356 389 9 7022 – Business and other management consultancy activities 720 135 660 124 10 9329 – Other amusement and recreation activities 656 708 — 31/12/2024 Climate Change Adaptation (CCA) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCA) [Gross] carrying amount Of which environmentally sustainable (CCA) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software — — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices 12 846 12 846 9 7022 – Business and other management consultancy activities — — 10 9329 – Other amusement and recreation activities 656 708 — 31/12/2024 Water and marine resources (WTR) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (WTR) [Gross] carrying amount Of which environmentally sustainable (WTR) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity 1 781 — 6 4651 – Wholesale of computers, computer peripheral equipment and software — — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices — — 9 7022 – Business and other management consultancy activities — — 10 9329 – Other amusement and recreation activities — —
Annual Report 2025 Consolidated Sustainability Reporting 501 31/12/2024 Circular economy (CE) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CE) [Gross] carrying amount Of which environmentally sustainable (CE) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software 2 642 910 — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices 80 300 — 9 7022 – Business and other management consultancy activities — — 10 9329 – Other amusement and recreation activities — — 31/12/2024 Pollution (PPC) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (PPC) [Gross] carrying amount Of which environmentally sustainable (PPC) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software — — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices 2 358 819 — 9 7022 – Business and other management consultancy activities — — 10 9329 – Other amusement and recreation activities — — 31/12/2024 Biodiversity and Ecosystems (BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (BIO) [Gross] carrying amount Of which environmentally sustainable (BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds — — 2 2612 – Manufacture of loaded electronic boards — — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — — 4 2910 – Manufacture of motor vehicles — — 5 3511 – Production of electricity — — 6 4651 – Wholesale of computers, computer peripheral equipment and software — — 7 4673 – Wholesale of wood, construction materials and sanitary equipment — — 8 7010 – Activities of head offices — — 9 7022 – Business and other management consultancy activities — — 10 9329 – Other amusement and recreation activities — — 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) Breakdown by sector – NACE 4 digits level (code and label) Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject to NFRD [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) [Gross] carrying amount Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) in EUR 1 2015 – Manufacture of fertilisers and nitrogen compounds 9 907 9 907 2 2612 – Manufacture of loaded electronic boards 10 265 200 — 3 2893 – Manufacture of machinery for food, beverage and tobacco processing — 70 030 4 2910 – Manufacture of motor vehicles 45 621 485 5 634 723 5 3511 – Production of electricity 46 675 688 46 052 367 6 4651 – Wholesale of computers, computer peripheral equipment and software 3 603 463 — 7 4673 – Wholesale of wood, construction materials and sanitary equipment 1 633 501 20 043 8 7010 – Activities of head offices 41 916 425 26 369 234 9 7022 – Business and other management consultancy activities 720 135 660 124 10 9329 – Other amusement and recreation activities 1 313 416 —
Annual Report 2025 Consolidated Sustainability Reporting 502 Template 3: GAR KPI stock – CapEx 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 94,61 % 3,36 % 0,96 % 0,23 % 1,81 % 0,02 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 20,95 % 1,04 % 0,00 % 0,04 % 0,14 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 15,26 % 0,36 % 0,00 % 0,04 % 0,13 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 15,26 % 0,36 % 0,00 % 0,04 % 0,13 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 69,47 % 6,84 % 0,00 % 0,04 % 0,20 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 49,13 % 39,66 % 0,00 % 3,89 % 30,04 % 0,26 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 48,96 % 37,03 % 0,00 % 3,34 % 28,23 % 0,36 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 49,58 % 46,63 % 0,00 % 5,36 % 34,83 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,28 % 1,04 % 1,04 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,42 % 1,05 % 1,05 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,74 % 1,55 % 0,44 % 0,11 % 0,84 % 0,01 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 503 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,02 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,04 % 0,00 % 0,00 % 0,00 % 0,34 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,46 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,13 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,01 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 504 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 505 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 94,65 % 3,36 % 0,96 % 0,23 % 1,81 % 46,23 % 2 Financial undertakings 20,95 % 1,04 % 0,00 % 0,04 % 0,14 % 0,46 % 3 Credit institutions 15,26 % 0,36 % 0,00 % 0,04 % 0,13 % 0,41 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 15,26 % 0,36 % 0,00 % 0,04 % 0,13 % 0,41 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 69,47 % 6,84 % 0,00 % 0,04 % 0,20 % 0,05 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 49,76 % 39,66 % 0,00 % 3,89 % 30,04 % 2,79 % 21 Loans and advances 49,78 % 37,03 % 0,00 % 3,34 % 28,23 % 2,02 % 22 Debt securities, including UoP 49,71 % 46,63 % 0,00 % 5,36 % 34,83 % 0,76 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,28 % 1,04 % 1,04 % 0,00 % 0,00 % 42,58 % 25 of which loans collateralised by residential immovable property 99,42 % 1,05 % 1,05 % 0,00 % 0,00 % 42,52 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,06 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,40 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,40 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,76 % 1,55 % 0,44 % 0,11 % 0,84 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 506 Template 3: GAR KPI stock – CapEx 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 92,91 % 2,25 % 0,00 % 0,71 % 1,25 % 0,14 % 0,12 % 0,00 % 0,00 % 2 Financial undertakings 28,54 % 0,92 % 0,00 % 0,06 % 0,21 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 26,36 % 0,62 % 0,00 % 0,07 % 0,22 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 26,36 % 0,62 % 0,00 % 0,07 % 0,22 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 92,50 % 9,90 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 48,56 % 37,45 % 0,00 % 11,97 % 21,01 % 2,37 % 2,08 % 0,00 % 0,00 % 21 Loans and advances 47,21 % 34,83 % 0,00 % 13,20 % 16,84 % 2,67 % 2,34 % 0,00 % 0,00 % 22 Debt securities, including UoP 59,25 % 58,15 % 0,00 % 2,22 % 54,08 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 98,80 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,36 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,52 % 1,05 % 0,00 % 0,33 % 0,59 % 0,07 % 0,06 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 507 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,03 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,01 % 0,45 % 21 Loans and advances 0,00 % 0,51 % 22 Debt securities, including UoP 0,05 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,01 %
Annual Report 2025 Consolidated Sustainability Reporting 508 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,02 % 0,00 % 21 Loans and advances 0,03 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 509 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 93,08 % 2,37 % 0,00 % 0,71 % 1,25 % 46,84 % 2 Financial undertakings 28,54 % 0,92 % 0,00 % 0,06 % 0,21 % 1,41 % 3 Credit institutions 26,36 % 0,62 % 0,00 % 0,07 % 0,22 % 1,36 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 26,36 % 0,62 % 0,00 % 0,07 % 0,22 % 1,36 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 92,50 % 9,90 % 0,00 % 0,00 % 0,00 % 0,05 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 51,41 % 39,52 % 0,00 % 11,97 % 21,01 % 2,78 % 21 Loans and advances 50,41 % 37,17 % 0,00 % 13,20 % 16,84 % 2,46 % 22 Debt securities, including UoP 59,30 % 58,15 % 0,00 % 2,22 % 54,08 % 0,31 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 98,80 % 0,00 % 0,00 % 0,00 % 0,00 % 42,28 % 25 of which loans collateralised by residential immovable property 99,36 % 0,00 % 0,00 % 0,00 % 0,00 % 42,04 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0 0 0 0 0 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,38 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,38 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,60 % 1,11 % 0,00 % 0,33 % 0,59 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 510 Disclosure template 3: GAR KPI stock (CapEx) 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 93,83 % 2,41 % 0,96 % 0,61 % 0,67 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 20,97 % 1,08 % 0,00 % 0,05 % 0,09 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 15,08 % 0,25 % 0,00 % 0,06 % 0,08 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 15,08 % 0,25 % 0,00 % 0,06 % 0,08 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 71,25 % 8,10 % 0,00 % 0,00 % 0,16 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 36,25 % 23,90 % 0,00 % 10,06 % 11,17 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 42,55 % 26,32 % 0,00 % 12,46 % 11,16 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 19,54 % 17,47 % 0,00 % 3,67 % 11,19 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,28 % 1,04 % 1,04 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,42 % 1,05 % 1,05 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,38 % 1,12 % 0,44 % 0,28 % 0,31 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 511 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,03 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,54 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,74 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,01 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,01 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 512 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 513 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 93,87 % 2,41 % 0,96 % 0,61 % 0,67 % 46,23 % 2 Financial undertakings 20,97 % 1,08 % 0,00 % 0,05 % 0,09 % 0,46 % 3 Credit institutions 15,08 % 0,25 % 0,00 % 0,06 % 0,08 % 0,41 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 15,08 % 0,25 % 0,00 % 0,06 % 0,08 % 0,41 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 71,25 % 8,10 % 0,00 % 0,00 % 0,16 % 0,05 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 36,79 % 23,90 % 0,00 % 10,06 % 11,17 % 2,79 % 21 Loans and advances 43,29 % 26,32 % 0,00 % 12,46 % 11,16 % 2,02 % 22 Debt securities, including UoP 19,54 % 17,47 % 0,00 % 3,67 % 11,19 % 0,76 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,28 % 1,04 % 1,04 % 0,00 % 0,00 % 42,58 % 25 of which loans collateralised by residential immovable property 99,42 % 1,05 % 1,05 % 0,00 % 0,00 % 42,52 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,06 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,40 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,40 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,39 % 1,12 % 0,44 % 0,28 % 0,31 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 514 Disclosure template 3: GAR KPI stock – turnover 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 91,98 % 1,08 % 0,00 % 0,47 % 0,42 % 0,01 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 28,37 % 0,83 % 0,00 % 0,10 % 0,13 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 26,05 % 0,44 % 0,00 % 0,10 % 0,13 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 26,05 % 0,44 % 0,00 % 0,10 % 0,13 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 96,40 % 12,30 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 32,95 % 17,79 % 0,00 % 7,89 % 6,97 % 0,15 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 34,75 % 17,78 % 0,00 % 8,69 % 5,92 % 0,17 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 18,74 % 17,87 % 0,00 % 1,52 % 15,26 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 98,80 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,36 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,08 % 0,51 % 0,00 % 0,22 % 0,20 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 515 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,04 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,61 % 21 Loans and advances 0,00 % 0,69 % 22 Debt securities, including UoP 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,02 %
Annual Report 2025 Consolidated Sustainability Reporting 516 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,03 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,53 % 0,00 % 21 Loans and advances 0,60 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,01 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 517 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 92,06 % 1,08 % 0,00 % 0,47 % 0,42 % 46,84 % 2 Financial undertakings 28,37 % 0,83 % 0,00 % 0,10 % 0,13 % 1,41 % 3 Credit institutions 26,05 % 0,44 % 0,00 % 0,10 % 0,13 % 1,36 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 26,05 % 0,44 % 0,00 % 0,10 % 0,13 % 1,36 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 96,40 % 12,30 % 0,00 % 0,00 % 0,00 % 0,05 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 34,25 % 17,79 % 0,00 % 7,89 % 6,97 % 2,78 % 21 Loans and advances 36,21 % 17,78 % 0,00 % 8,69 % 5,93 % 2,46 % 22 Debt securities, including UoP 18,74 % 17,87 % 0,00 % 1,52 % 15,26 % 0,31 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 98,80 % 0,00 % 0,00 % 0,00 % 0,00 % 42,28 % 25 of which loans collateralised by residential immovable property 99,36 % 0,00 % 0,00 % 0,00 % 0,00 % 42,04 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,24 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,38 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,38 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 43,12 % 0,51 % 0,00 % 0,22 % 0,20 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 518 Template 4: GAR KPI flow – CapEx 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 98,14 % 0,61 % 0,52 % 0,00 % 0,09 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 5,46 % 5,36 % 0,00 % 0,00 % 5,36 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 5,46 % 5,36 % 0,00 % 0,00 % 5,36 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,66 % 0,53 % 0,53 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,71 % 0,53 % 0,53 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 30,93 % 0,19 % 0,16 % 0,00 % 0,03 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 519 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 520 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 521 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 98,14 % 0,61 % 0,52 % 0,00 % 0,09 % 31,52 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 5,46 % 5,36 % 0,00 % 0,00 % 5,36 % 0,51 % 21 Loans and advances 5,46 % 5,36 % 0,00 % 0,00 % 5,36 % 0,51 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,66 % 0,53 % 0,53 % 0,00 % 0,00 % 31,01 % 25 of which loans collateralised by residential immovable property 99,71 % 0,53 % 0,53 % 0,00 % 0,00 % 30,99 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,02 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 30,93 % 0,19 % 0,16 % 0,00 % 0,03 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 522 Template 4: GAR KPI flow – CapEx 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 89,81 % 0 % 0,00 % 0,00 % 0,00 % 0,67 % 0,51 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 2,03 % 0,24 % 0,00 % 0,00 % 0,00 % 9,26 % 7,04 % 0,00 % 0,00 % 21 Loans and advances 2,03 % 0,24 % 0,00 % 0,00 % 0,00 % 9,26 % 7,04 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 96,72 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,50 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 20,38 % 0,00 % 0,00 % 0,00 % 0,00 % 0,15 % 0,12 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 523 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,21 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 2,84 % 21 Loans and advances 0,00 % 2,84 % 22 Debt securities, including UoP 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 0,00 % 25 of which loans collateralised by residential immovable property 0,00 % 26 of which building renovation loans 0,00 % 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,05 %
Annual Report 2025 Consolidated Sustainability Reporting 524 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 525 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 90,69 % 0,53 % 0,00 % 0,00 % 0,00 % 22,69 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 14,13 % 7,28 % 0,00 % 0,00 % 0,00 % 1,65 % 21 Loans and advances 14,13 % 7,28 % 0,00 % 0,00 % 0,00 % 1,65 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 96,72 % 0,00 % 0,00 % 0,00 % 0,00 % 21,04 % 25 of which loans collateralised by residential immovable property 99,50 % 0,00 % 0,00 % 0,00 % 0,00 % 20,45 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,59 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 20,58 % 0,12 % 0,00 % 0,00 % 0,00 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 526 Template 4: GAR KPI flow – turnover 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 98,15 % 0,62 % 0,52 % 0,00 % 0,10 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 6,57 % 6,43 % 0,00 % 0,00 % 6,43 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 6,57 % 6,43 % 0,00 % 0,00 % 6,43 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,66 % 0,53 % 0,53 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,71 % 0,53 % 0,53 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 30,94 % 0,20 % 0,16 % 0,00 % 0,03 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 527 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 528 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 529 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 98,15 % 0,62 % 0,52 % 0,00 % 0,10 % 31,52 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 6,57 % 6,43 % 0,00 % 0,00 % 6,43 % 0,51 % 21 Loans and advances 6,57 % 6,43 % 0,00 % 0,00 % 6,43 % 0,51 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 99,66 % 0,53 % 0,53 % 0,00 % 0,00 % 31,01 % 25 of which loans collateralised by residential immovable property 99,71 % 0,53 % 0,53 % 0,00 % 0,00 % 30,99 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,02 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 30,94 % 0,20 % 0,16 % 0,00 % 0,03 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 530 Template 4: GAR KPI flow – turnover 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 89,86 % 0,00 % 0,00 % 0,00 % 0,00 % 0,08 % 0,00 % 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 2,70 % 0,01 % 0,00 % 0,00 % 0,00 % 1,06 % 0,00 % 0,00 % 0,00 % 21 Loans and advances 2,70 % 0,01 % 0,00 % 0,00 % 0,00 % 1,06 % 0,00 % 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 96,72 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 25 of which loans collateralised by residential immovable property 99,50 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 20,39 % 0,00 % 0,00 % 0,00 % 0,00 % 0,02 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 531 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,33 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 4,51 % 21 Loans and advances 0,00 % 4,51 % 22 Debt securities, including UoP 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 0,00 % 25 of which loans collateralised by residential immovable property 0,00 % 26 of which building renovation loans 0,00 % 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,07 %
Annual Report 2025 Consolidated Sustainability Reporting 532 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00 % 0,00 % 2 Financial undertakings 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 20 Non-financial undertakings 0,00 % 0,00 % 21 Loans and advances 0,00 % 0,00 % 22 Debt securities, including UoP 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 24 Households 25 of which loans collateralised by residential immovable property 26 of which building renovation loans 27 of which motor vehicle loans 28 Local governments financing 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 32 Total GAR assets 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 533 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total assets covered GAR – Covered assets in both numerator and denominator 1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 90,27 % 0,00 % 0,00 % 0,00 % 0,00 % 22,69 % 2 Financial undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 3 Credit institutions 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 4 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 5 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 6 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 7 Other financial corporations 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 8 of which investment firms 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 9 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 10 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 11 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 12 of which management companies 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 13 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 14 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 15 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 16 of which insurance undertakings 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 17 Loans and advances 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 18 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 19 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 20 Non-financial undertakings 8,28 % 0,01 % 0,00 % 0,00 % 0,00 % 1,65 % 21 Loans and advances 8,28 % 0,01 % 0,00 % 0,00 % 0,00 % 1,65 % 22 Debt securities, including UoP 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 23 Equity instruments 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 24 Households 96,72 % 0,00 % 0,00 % 0,00 % 0,00 % 21,04 % 25 of which loans collateralised by residential immovable property 99,50 % 0,00 % 0,00 % 0,00 % 0,00 % 20,45 % 26 of which building renovation loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 27 of which motor vehicle loans 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,59 % 28 Local governments financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 29 Housing financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 30 Other local government financing 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 32 Total GAR assets 20,49 % 0,00 % 0,00 % 0,00 % 0,00 % 100,00 %
Annual Report 2025 Consolidated Sustainability Reporting 534 Template 5: KPI off-balance sheet exposures – CapEx 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 13,00 % 10,94 % 0,00 % 1,10 % 8,50 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,02 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 13,02 % 10,94 % 0,00 % 1,10 % 8,50 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 535 Template 5: KPI off-balance sheet exposures – CapEx 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 6,63 % 4,59 % 0,00 % 1,57 % 2,24 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 6,63 % 4,59 % 0,00 % 1,57 % 2,24 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 536 Template 5: KPI off-balance sheet exposures – flow, CapEx 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 14,47 % 14,11 % 0,00 % 0,10 % 12,42 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 14,47 % 14,11 % 0,00 % 0,10 % 12,42 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 537 Template 5: KPI off-balance sheet exposures – flow, CapEx 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 538 Template 5: KPI off-balance sheet exposures – turnover 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 7,87 % 5,71 % 0,00 % 2,18 % 2,96 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 7,87 % 5,71 % 0,00 % 2,18 % 2,96 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 539 Template 5: KPI off-balance sheet exposures – turnover 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 6,63 % 4,59 % 0,00 % 1,57 % 2,24 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 6,63 % 4,59 % 0,00 % 1,57 % 2,24 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 540 Template 5: KPI off-balance sheet exposures – flow, turnover 31/12/2025 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 5,17 % 4,99 % 0,00 % 0,37 % 4,57 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2025 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 5,17 % 4,99 % 0,00 % 0,37 % 4,57 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 541 Template 5: KPI off-balance sheet exposures – flow, turnover 31/12/2024 Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 31/12/2024 Water and marine resources (WTR) Circular economy (CE) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 Pollution (PPC) Biodiversity and Ecosystems (BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 31/12/2024 TOTAL (CCM + CCA + WTR + CE + PPC + BIO) % (compared to total covered assets in the denominator) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Of which Use of Proceeds Of which transitional Of which enabling 1 Financial guarantees (FinGuar KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 % 2 Assets under management (AuM KPI) 0,00 % 0,00 % 0,00 % 0,00 % 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 542 Exposures to taxonomy (non-)eligible and taxonomy (non-)aligned economic activities/covered assets for nuclear and gas economic activities (CapEx) in accordance with Annex XII Template 1: Activities in the areas of nuclear energy and fossil gas GAR stock Nuclear energy related activities 31/12/2025 31/12/2024 1 The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. NO NO 2 The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. YES NO 3 The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. YES YES Fossil gas related activities 4 The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. YES YES 5 The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. YES YES 6 The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. NO NO GAR flow Nuclear energy related activities 31/12/2025 31/12/2024 1 The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. NO NO 2 The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. NO NO 3 The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. NO NO Fossil gas related activities 4 The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. NO NO 5 The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. NO NO 6 The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. NO NO KPI financial guarantees stock Nuclear energy related activities 31/12/2025 31/12/2024 1 The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. NO NO 2 The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. NO NO 3 The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. YES YES Fossil gas related activities 4 The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. NO NO 5 The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. NO NO 6 The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. NO NO KPI financial guarantees flow Nuclear energy related activities 31/12/2025 31/12/2024 1 The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. NO NO 2 The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. YES NO 3 The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. YES NO Fossil gas related activities 4 The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. NO NO 5 The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. NO NO 6 The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. NO NO
Annual Report 2025 Consolidated Sustainability Reporting 543 KPI assets under management stock Nuclear energy related activities 31/12/2025 31/12/2024 1 The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. NO NO 2 The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. NO NO 3 The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. NO NO Fossil gas related activities 4 The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. NO NO 5 The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. NO NO 6 The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. NO NO KPI assets under management flow Nuclear energy related activities 31/12/2025 31/12/2024 1 The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. NO NO 2 The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. NO NO 3 The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. NO NO Fossil gas related activities 4 The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. NO NO 5 The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. NO NO 6 The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. NO NO
Annual Report 2025 Consolidated Sustainability Reporting 544 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI stock – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 11 925 156 0,07 % 11 925 156 0,07 % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 765 154 0,00 % 765 154 0,00 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 261 942 531 1,48 % 261 942 531 1,48 % 0 — % 8 Total applicable KPI 274 632 840 1,55 % 274 632 840 1,55 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 57 242 354 0,36 % 57 242 354 0,36 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 30 006 0,00 % 30 006 0,00 % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 119 916 926 0,75 % 110 716 173 0,69 % 9 200 753 0,06 % 8 Total applicable KPI 177 189 285 1,11 % 167 988 532 1,05 % 9 200 753 0,06 %
Annual Report 2025 Consolidated Sustainability Reporting 545 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI stock – Turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 45 671 154 0,26 % 45 671 154 0,26 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 151 416 966 0,86 % 151 411 864 0,86 % 5 102 0,00 % 8 Total applicable KPI 197 088 120 1,12 % 197 083 018 1,12 % 5 102 0,00 % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 34 182 948 0,21 % 34 182 948 0,21 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 30 006 0,00 % 30 006 0,00 % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 46 461 418 0,29 % 46 448 572 0,29 % 12 846 0,00 % 8 Total applicable KPI 80 674 371 0,51 % 80 661 525 0,51 % 12 846 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 546 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI flow – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 9 900 904 0,19 % 9 900 904 0,19 % 0 — % 8 Total applicable KPI 9 900 904 0,19 % 9 900 904 0,19 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 4 325 025 0,12 % 139 711 0,00 % 4 185 314 0,12 % 8 Total applicable KPI 4 325 025 0,12 % 139 711 0,00 % 4 185 314 0,12 %
Annual Report 2025 Consolidated Sustainability Reporting 547 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI flow – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 10 181 436 0,20 % 10 181 436 0,20 % 0 — % 8 Total applicable KPI 10 181 436 0,20 % 10 181 436 0,20 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 4 507 0,00 % 4 507 0,00 % 0 — % 8 Total applicable KPI 4 507 0,00 % 4 507 0,00 % 0 — %
Annual Report 2025 Consolidated Sustainability Reporting 548 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 1 483 604 0,47 % 1 483 604 0,47 % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 33 131 085 10,47 % 33 131 085 10,47 % 0 — % 8 Total applicable KPI 34 614 689 10,94 % 34 614 689 10,94 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 5 975 355 1,90 % 5 975 355 1,90 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 30 618 703 9,73 % 29 434 653 9,35 % 1 184 050 0,38 % 8 Total applicable KPI 36 594 058 11,63 % 35 410 008 11,25 % 1 184 050 0,38 %
Annual Report 2025 Consolidated Sustainability Reporting 549 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 5 543 808 1,75 % 5 543 808 1,75 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 12 506 877 3,95 % 12 506 877 3,95 % 0 — % 8 Total applicable KPI 18 050 685 5,71 % 18 050 685 5,71 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 3 576 323 1,14 % 3 576 323 1,14 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 10 872 375 3,45 % 10 872 375 3,45 % 0 — % 8 Total applicable KPI 14 448 698 4,59 % 14 448 698 4,59 % 0 — %
Annual Report 2025 Consolidated Sustainability Reporting 550 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 65 236 0,10 % 65 236 0,10 % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 9 197 474 14,02 % 9 197 474 14,02 % 0 — % 8 Total applicable KPI 9 262 711 14,11 % 9 262 711 14,11 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 1 151 600 3,07 % 37 200 0,10 % 1 114 400 2,97 % 8 Total applicable KPI 1 151 600 3,07 % 37 200 0,10 % 1 114 400 2,97 %
Annual Report 2025 Consolidated Sustainability Reporting 551 Template 2: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 243 769 0,37 % 243 769 0,37 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 3 032 515 4,62 % 3 032 515 4,62 % 0 — % 8 Total applicable KPI 3 276 285 4,99 % 3 276 285 4,99 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 0 — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 1 200 0,00 % 1 200 0,00 % 0 — % 8 Total applicable KPI 1 200 0,00 % 1 200 0,00 % 0 — %
Annual Report 2025 Consolidated Sustainability Reporting 552 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI stock – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 11 925 156 4,34 % 11 925 156 4,34 % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 765 154 0,28 % 765 154 0,28 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 261 942 531 95,38 % 261 942 531 95,38 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 274 632 840 100,00 % 274 632 840 100,00 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 57 242 354 32,31 % 57 242 354 32,31 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 30 006 0,02 % 30 006 0,02 % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 119 916 926 67,68 % 110 716 173 62,48 % 9 200 753 5,19 % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 177 189 285 100,00 % 167 988 532 94,81 % 9 200 753 5,19 %
Annual Report 2025 Consolidated Sustainability Reporting 553 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI stock – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 45 671 154 23,17 % 45 671 154 23,17 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 151 416 966 76,83 % 151 411 864 76,82 % 5102 0,00 % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 197 088 120 100,00 % 197 083 018 100,00 % 5102 0,00 % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 34 182 948 42,37 % 34 182 948 42,37 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 30 006 0,04 % 30 006 0,04 % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 46 461 418 57,59 % 46 448 572 57,58 % 12 846 0,02 % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 80 674 371 100,00 % 80 661 525 99,98 % 12 846 0,02 %
Annual Report 2025 Consolidated Sustainability Reporting 554 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI flow – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 9 900 904 100,00 % 9 900 904 100,00 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 9 900 904 100,00 % 9 900 904 100,00 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 4 325 025 100,00 % 139 711 3,23 % 4 185 314 96,77 % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 4 325 025 100,00 % 139 711 3,23 % 4 185 314 96,77 %
Annual Report 2025 Consolidated Sustainability Reporting 555 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 10 181 436 100,00 % 10181436 100,00 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 10 181 436 100,00 % 10181436 100,00 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 4 507 100,00 % 4 507 100,00 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 4 507 100,00 % 4 507 100,00 % 0 — %
Annual Report 2025 Consolidated Sustainability Reporting 556 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 1 483 604 4,29 % 1 483 604 4,29 % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 33 131 085 95,71 % 33 131 085 95,71 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 34 614 689 100,00 % 34 614 689 100,00 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 5 975 355 16,33 % 5 975 355 16,33 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 30 618 703 83,67 % 29 434 653 80,44 % 1 184 050 3,24 % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 36 594 058 100,00 % 35 410 008 96,76 % 1 184 050 3,24 %
Annual Report 2025 Consolidated Sustainability Reporting 557 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 5 543 808 30,71 % 5 543 808 30,71 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 12 506 877 69,29 % 12 506 877 69,29 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 18 050 685 100,00 % 18 050 685 100,00 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 3 576 323 24,75 % 3 576 323 24,75 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 10 872 375 75,25 % 10 872 375 75,25 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 14 448 698 100,00 % 14 448 698 100,00 % 0 — %
Annual Report 2025 Consolidated Sustainability Reporting 558 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 65 236 0,70 % 65 236 0,70 % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 9 197 474 99,30 % 9 197 474 99,30 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 9 262 711 100,00 % 9 262 711 100,00 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 1 151 600 100,00 % 37 200 3,23 % 1 114 400 96,77 % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 1 151 600 100,00 % 37 200 3,23 % 1 114 400 96,77 %
Annual Report 2025 Consolidated Sustainability Reporting 559 Template 3: Taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI 243 769 7,44 % 243 769 7,44 % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 3 032 515 92,56 % 3 032 515 92,56 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 3 276 285 100,00 % 3 276 285 100,00 % 0 — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 2 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 3 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 4 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 5 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 6 Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI — — % 0 — % 0 — % 7 Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI 1 200 100,00 % 1 200 100,00 % 0 — % 8 Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI 1 200 100,00 % 1 200 100,00 % 0 — %
Annual Report 2025 Consolidated Sustainability Reporting 560 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI stock – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 150 030 0,00 % 150 030 0,00 % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 5 074 510 0,03 % 5 074 510 0,03 % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 985 668 0,01 % 985668 0,01 % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 7 448 079 856 42,16 % 7 446 783 203 42,15 % 1 296 653 0,01 % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 7 454 290 064 42,19 % 7 452 993 411 42,18 % 1 296 653 0,01 % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 17 874 0,00 % 17 874 0,00 % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 53 623 0,00 % 53 623 0,00 % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 6 779 083 193 42,47 % 6 777 783 948 42,46 % 1 299 246 0,01 % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 6 779 154 691 42,47 % 6 777 855 445 42,47 % 1 299 246 0,01 %
Annual Report 2025 Consolidated Sustainability Reporting 561 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI stock – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 90 018 0,00 % 90018 0,00 % 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 2 241 027 0,01 % 2 241 027 0,01 % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 15 003 0,00 % 15 003 0,00 % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 7 951 598 0,05 % 7 951 598 0,05 % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 7 456 868 173 42,21 % 7 456 868 173 42,21 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 7 467 165 819 42,26 % 7 467 165 819 42,26 % — — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 11 475 355 0,07 % 11 475 355 0,07 % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 6 784 855 892 42,51 % 6 784 199 184 42,51 % 656 708 0,00 % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 6 796 331 247 42,58 % 6 795 674 539 42,58 % 656 708 0,00 %
Annual Report 2025 Consolidated Sustainability Reporting 562 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI flow – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 1 593 723 701 30,74 % 1 593 723 701 30,74 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 1 593 723 701 30,74 % 1 593 723 701 30,74 % — — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 734 721 661 20,42 % 733 403 198 20,38 % 1 318 463 0,04 % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 734 721 661 20,42 % 733 403 198 20,38 % 1 318 463 0,04 %
Annual Report 2025 Consolidated Sustainability Reporting 563 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI flow – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 1 593 735 898 30,74 % 1 593 735 898 30,74 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 1 593 735 898 30,74 % 1 593 735 898 30,74 % — — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 734 568 822 20,41 % 733 940 934 20,39 % 627 888 0,02 % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 734 568 822 20,41 % 733 940 934 20,39 % 627 888 0,02 %
Annual Report 2025 Consolidated Sustainability Reporting 564 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 6 517 944 2,06 % 6 517 944 2,06 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 6 517 944 2,06 % 6 517 944 2,06 % — — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 5 649 182 1,79 % 5 649 182 1,79 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 5 649 182 1,79 % 5 649 182 1,79 % — — %
Annual Report 2025 Consolidated Sustainability Reporting 565 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 6 836 026 2,16 % 6 836 026 2,16 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 6 836 026 2,16 % 6 836 026 2,16 % — — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 6 409 492 2,04 % 6 409 492 2,04 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 6 409 492 2,04 % 6 409 492 2,04 % — — %
Annual Report 2025 Consolidated Sustainability Reporting 566 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – CapEx 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 230 660 0,35 % 230 660 0,35 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 230 660 0,35 % 230 660 0,35 % — — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI — — % — — % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI — — % — — % — — %
Annual Report 2025 Consolidated Sustainability Reporting 567 Template 4: Taxonomy-eligible but not taxonomy-aligned economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – turnover 31/12/2025 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 116 313 0,18 % 116 313 0,18 % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI 116 313 0,18 % 116 313 0,18 % — — % 31/12/2024 CCM + CCA Climate change mitigation Climate change adaption in EUR % % % 1 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 2 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 0 0 0 0 3 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 4 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 5 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 6 Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % — — % — — % 7 Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI — — % — — % — — % 8 Total amount and proportion of taxonomy-eligible but not taxonomy- aligned economic activities in the denominator of the applicable KPI — — % — — % — — %
Annual Report 2025 Consolidated Sustainability Reporting 568 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI stock – CapEx 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 3 491 0,00 % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 9 937 436 253 56,24 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 9 937 439 744 56,24 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 17 874 0,00 % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 9 002 410 128 56,40 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 9 002 428 002 56,40 %
Annual Report 2025 Consolidated Sustainability Reporting 569 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI stock – turnover 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 3 491 0,00 % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 10 001 287 457 56,61 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 10 001 290 948 56,61 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI 17 874 0,00 % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 9 078 789 175 56,88 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 9 078 807 049 56,88 %
Annual Report 2025 Consolidated Sustainability Reporting 570 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI flow – CapEx 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 3 581 092 736 69,07 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 3 581 092 736 69,07 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 2 858 111 556 79,42 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 2 858 111 556 79,42 %
Annual Report 2025 Consolidated Sustainability Reporting 571 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI flow – turnover 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 3 580 800 007 69,06 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 3 580 800 007 69,06 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 2 861 587 614 79,51 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 2 861 587 614 79,51 %
Annual Report 2025 Consolidated Sustainability Reporting 572 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – CapEx 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 275 180 629 86,98 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 275 180 629 86,98 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 272 435 352 86,56 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 272 435 352 86,56 %
Annual Report 2025 Consolidated Sustainability Reporting 573 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI financial guarantees stock – turnover 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 291 471 350 92,13 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 291 471 350 92,13 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 293 865 202 93,37 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 293 865 202 93,37 %
Annual Report 2025 Consolidated Sustainability Reporting 574 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – CapEx 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 56 130 665 85,53 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 56 130 665 85,53 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 36 380 618 96,93 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 36 380 618 96,93 %
Annual Report 2025 Consolidated Sustainability Reporting 575 Template 5: Taxonomy-non-eligible economic activities (nuclear energy and fossil gas) – KPI financial guarantees flow – turnover 31/12/2025 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 62 231 438 94,83 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 62 231 438 94,83 % 31/12/2024 Percentage in EUR % 1 Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 2 Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 3 Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 4 Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 5 Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 6 Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI — — % 7 Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI 37 531 018 100,00 % 8 Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI’ 37 531 018 100,00 %
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