Company: INGVF
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-196042
Chunk: 307

Company: ING GROEP NV
Filing Date: 2025-09-04
Form: 424B5
Chunk 307
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 any length with respect to your discount debt security and you may vary the length of each accrual period over the term of your discount debt security. However, no accrual period may be longer than one year and each scheduled payment of interest or principal on the discount debt security must occur on either the first or final day of an accrual period. You can determine the amount of OID allocable to an accrual period by:

| • |     | multiplying your discount debt security’s adjusted issue price at the beginning of the accrual period by 
 your debt security’s yield to maturity; and then                                                         |

| • |     | subtracting from this figure the sum of the payments of qualified stated interest on your debt security allocable 
 to the accrual period.                                                                                            |

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You must determine the discount debt security’s yield to maturity on the basis of compounding at the close of each accrual period and adjusting for the length of each accrual period. Further, you determine your discount debt security’s adjusted issue price at the beginning of any accrual period by:

| • |     | adding your discount debt security’s issue price and any accrued OID for each prior accrual period; and 
 then                                                                                                    |

| • |     | subtracting any payments previously made on your discount debt security that were not qualified stated interest 
 payments.                                                                                                       |

If an interval between payments of qualified stated interest on your discount debt security contains more than one accrual period, then, when you determine the amount of OID allocable to an accrual period, you must allocate the amount of qualified stated interest payable at the end of the interval, including any qualified stated interest that is payable on the first day of the accrual period immediately following the interval, pro ratato each accrual period in the interval based on their relative lengths. In addition, you must increase the adjusted issue price at the beginning of each accrual period in the interval by the amount of any qualified stated interest that has accrued prior to the first day of the accrual period but that is not payable until the end of the interval. You may compute the amount of OID allocable to an initial short accrual period by using any reasonable method if all other accrual periods, other than a final short accrual period, are of equal length. The amount of OID allocable to the final accrual period is equal to the difference between:

| • |     | the amount payable at the maturity of your debt security, other than any payment of qualified stated interest; 
 and