Company: INGVF
Filing Date: 2025-03-18
Form Type: 424B5
Source: 0001193125-25-056511
Chunk: 218

Company: ING GROEP NV
Filing Date: 2025-03-18
Form: 424B5
Chunk 218
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, 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 |

| · |     | your debt security’s adjusted issue price as of the beginning of the final accrual period. |

Acquisition Premium. If you purchase your debt security for an amount that is less than or equal to the sum of all amounts, other than qualified stated interest, payable on your debt security after the purchase date but is greater than the amount of your debt security’s adjusted issue price, as determined above under “— General,” the excess is acquisition premium. If you do not make the election described below under “— Election to Treat All Interest as Original Issue Discount,” then you must reduce the daily portions of OID by an amount equal to:

| · |     | the excess of your adjusted basis in the debt security immediately after purchase over the adjusted issue price of the debt security, divided by: |

| · |     | the excess of the sum of all amounts payable, other than qualified stated interest, on the debt security after the purchase date over the debt security’s 
 adjusted issue price.                                                                                                                                     |

Pre-IssuanceAccrued Interest. An election may be made to decrease the issue price of your debt security by the amount of pre-issuanceaccrued interest if:

| · |     | a portion of the initial purchase price of your debt security is attributable to pre-issuance accrued interest; |

| · |     | the first stated interest payment on your debt security is to be made within one year of your debt security’s issue date; and |

| · |     | such payment will equal or exceed the amount of pre-issuance accrued interest. |

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If this election is made, a portion of the first stated interest payment will be treated as a return of the excluded pre