Company: INGVF
Filing Date: 2025-07-31
Form Type: 6-K
Source: 0001628280-25-036812
Chunk: 42

Company: ING GROEP NV
Filing Date: 2025-07-31
Form: 6-K
Chunk 42
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 of financial assets and liabilities; • Investment in associate - assessment of additional impairment losses or reversal of previous impairment losses; and • Provisions. In addition, in January 2025 ING has reached an agreement on the sale of its business in Russia, subject to several conditions, including substantive and uncertain regulatory approvals. Judgement is required to evaluate the appropriate time to recognise the expected loss on sale, if completed. Given the prevailing uncertainties at 30 June 2025, no loss was recognised for the six month period ended 30 June 2025 and assets and liabilities of the disposal group were not classified as held for sale. Please refer to Note 21 'Potential sale of ING Bank (Eurasia) JSC' for further information.

2 Financial assets at fair value through profit or loss

| Financial assets at fair value through profit or loss     |     |         |              |     |         |                  |
| in EUR million                                            |     |         | 30 June 2025 |     |         | 31 December 2024 |
| Trading assets                                            |     |  64,744 |              |     |  72,897 |                  |
| Non-trading derivatives                                   |     |   2,075 |              |     |   2,463 |                  |
| Designated at fair value through profit or loss           |     |   3,951 |              |     |   5,740 |                  |
| Mandatorily measured at fair value through profit or loss |     |  81,715 |              |     |  56,481 |                  |
|                                                           |     | 152,486 |              |     | 137,580 |                  |

(Reverse) repurchase transactions Financial assets at fair value through profit or loss include securities lending and sales and repurchase transactions with securities. At ING, these types of transactions are recognised in several lines in the statement of financial position depending on business model assessment and counterparty. Furthermore, for repurchase agreements the gross amount of assets must be considered together with the gross amount of related liabilities, which are presented separately on the statement of financial position since IFRS does not always allow the netting of these positions in the statement of financial position. Netting is applicable to repurchase agreements that are governed by an established Global Master Repurchase Agreement (GMRA). This netting is restricted to transactions involving the same currency and maturity date, and must occur within the same legal entity. ING Group