Company: INGVF
Filing Date: 2025-06-25
Form Type: 11-K
Source: 0001193125-25-146837
Chunk: 2

Company: ING GROEP NV
Filing Date: 2025-06-25
Form: 11-K
Chunk 2
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 the accompanying supplemental schedule of assets (held at end of year) as of December 31, 2024, has been subjected to
audit procedures performed in conjunction with the audit of the Plan’s financial statements. The supplemental information is presented for the purpose of additional analysis and is not a required part of the financial statements but included
supplemental information required by the Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. The supplemental information is the responsibility of the Plan’s
management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and
accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with the
Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. In our opinion, the supplemental information is fairly stated, in all material respects, in relation to the
financial statements as a whole.

/s/ BAKER TILLY US, LLP

We have served as the Plan’s auditor since 2018.

Peachtree Corners, Georgia

June 25, 2025

Report of Independent Registered Public Accounting Firm

The Benefits Committee and Participants

ING Financial Services
LLC 401(k) Savings Plan

New York, NY

Opinion on the Financial Statements

We have audited the accompanying statement of net assets available for benefits of the ING Financial Services LLC 401(k) Savings
Plan (the Plan) as of December 31, 2023, and the related notes (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the net assets available for benefits of the Plan as of
December 31, 2023, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on the Plan’s financial
statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Plan in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCA