Company: INGVF
Filing Date: 2025-09-04
Form Type: 424B5
Source: 0001193125-25-196042
Chunk: 19

Company: ING GROEP NV
Filing Date: 2025-09-04
Form: 424B5
Chunk 19
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S-11

PRESENTATION OF FINANCIAL INFORMATION

ING prepares financial information in accordance with International Financial Reporting Standards (“IFRS”) as issued by the
International Accounting Standards Board (“IFRS-IASB”) for purposes of reporting with the SEC, including financial information contained in this prospectus supplement and the 2024 Form 20-F.
ING Group’s accounting policies and its use of various options under IFRS-IASB are described under Note 1.2 to the consolidated financial statements, “Basis of preparation of the Consolidated financial statements” on page F-230 of the 2024 Form 20-F incorporated herein by reference. In this document, the term “IFRS-IASB” is used to refer to IFRS-IASB as applied by ING Group.

ING also prepares financial information in accordance with IFRS as adopted by the European Union
(“IFRS-EU”), including the decisions ING made with regard to the options available under IFRS as adopted by the EU. For an explanation of the differences between IFRS-IASB and IFRS-EU, see the section “Presentation of Information” on page 6 of the 2024 Form 20-F incorporated herein by reference. For a reconciliation between IFRS-EU and IFRS-IASB, see Note 1.2.2 to the consolidated financial statements, “Reconciliation between IFRS-EU and IFRS-IASB,” starting on page F-230 the 2024 Form 20-F incorporated herein by reference.

Capital measures included in this prospectus supplement are based on IFRS-EU, as this is the primary
accounting basis for statutory and regulatory reporting used by ING Group.

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SUMMARY The following is a summary of this prospectus supplement and should be read as an introduction to, and in conjunction with, the remainder of this prospectus supplement, the accompanying prospectus and any documents incorporated by reference therein. You should base your investment decision on a consideration of this prospectus supplement, the accompanying prospectus and any documents incorporated by reference therein, as a whole. Because this section is a summary, it does not describe every aspect of the Securities in detail. This summary is subject to, and qualified by reference to, the section entitled “Description of the Securities.” Words and expressions defined in “Description of the Securities” below shall have the same meanings in this summary. This prospectus supplement includes an Index of Defined