Company: INGVF
Filing Date: 2025-07-31
Form Type: 6-K
Source: 0001628280-25-036812
Chunk: 70

Company: ING GROEP NV
Filing Date: 2025-07-31
Form: 6-K
Chunk 70
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 significant influence in IFRS), this presumption is rebutted given that ING holds rights similar to other ordinary shareholders where voting does not include financial and operating policy decisions and ING does not have the rights or ability to obtain board representation. Therefore, the increased investment in VLK will be classified and measured at fair value through other comprehensive income in subsequent periods consistent with ING’s passive investment purpose. There are no other subsequent events.

ING Group Condensed consolidated interim financial information on form 6-K for the six month period ended 30 June 2025 - Unaudited 64

| Contents |     | Interim Report |     | Risk management |     | Condensed consolidated interim financial statements |     | Notes to the Condensed consolidated interim financial statements |     | Additional notes to the Condensed consolidated interim financial statements |     | Other information |

Alternative performance measures

Our financial information is prepared in accordance with IFRS as detailed out in the financial statements of our Interim Report. In addition, in the discussion of our financial performance, we use a number of alternative performance measures, including resilient net profit, commercial net interest income, net core lending and deposits growth.

• Resilient net profit is defined as net profit adjusted for significant items not linked to the normal course of business. Resilient net profit for the first half of 2025 is equal to reported net profit.

• We consider net core lending and deposits growth as useful information to track our real commercial growth in customer balances. It measures the development of our customer lending and deposits adjusted for currency impacts and changes in the Treasury and run-off portfolios.

• We consider commercial net interest income, and the derived commercial net interest margin, as useful information because the scope is restricted to those products that are mainly interest driven and excludes the interest on products where performance measurement is primarily done based on fee income or on total income level (including Financial Markets and Treasury). It also excludes significant volatile items in lending and liability net interest income, thus removing items that distort period-on-period comparisons.

The tables below show how net core lending growth and net core deposits growth can be reconciled to the nearest IFRS measure.

| Customer lending IFRS-IASB versus Customer lending IFRS-EU and Net core lending growth by business line |     |                    |       |             |     |       |             |     |     |        |                |      |             |     |      |             |     |     |        |                |       |             |     |       |