Annual report

2024

01. Address by the CEO

02. Supervisory board report and report on the audit of the nancial statements

03. Report on the business activities of the company and the state of its assets for 2024

04. Company bodies

Board of directors

Supervisory board

05. Shareholder structure

06. Company prole

07. Business development

08. Corporate governance statement

09. Corporate social responsibility

10.

Sustainability report for 2024,

including the independent auditor’s report

11. Separate nancial statements of the bank for 2024, including the independent auditor’s report

Contents

Dear shareholders, dear clients,

In the past year, we continued to pursue our long-

term strategy focused mainly on the development of

retail banking. We managed to further strengthen Pri-

ma banka’s position on the Slovak banking market and

conrm our position as the fastest growing retail bank

over the long term.

We have once again increased the number of clients

who actively banking with us and who consider Prima

banka to be their main bank, and we have strength-

ened our position in all regions and districts. There,

we rely mainly on our branches, which we have as the

only bank in all 79 districts of Slovakia, on the qual-

ity of our customer care, as well as on the simplicity

and convenience of our products and services. The

number of clients who use our mobile application and

mobile payments has also grown dynamically. In both

categories, Prima banka’s clients are among the most

active on the market.

We achieved extraordinary success in the retail deposit

business last year. Due to the attractive oer of term de-

posits, which we brought to our clients at the beginning

of the year, we managed to increase the deposits of citi-

zens in a record manner. Growth in deposits was also re-

corded in the cities and municipalities segment, and we

conrmed our position as their key long-term partner.

In retail lending, we saw moderate growth over the

past year, with dynamics continuing to be aected by

higher interest rates. We saw above-average growth in

loans, with a positive recovery in mortgages, particu-

larly towards the end of the year.

The quality of our loan portfolio continues to be well

above standard, as does our provisioning coverage.

We have also strengthened signicantly in the areas of

capital and liquidity, which opens up even more room

and opportunities for further growth.

We have had another successful year, and we want to

build on that in 2025. We will continue to operate in

a challenging economic environment with additional

damaging legislative and regulatory interventions. In-

terest rate and ination developments will also have

a signicant impact. We will continue to consistently

delivering on our long-term strategy to further in-

crease the number of clients who actively banking

with us, to conrm our strong position in retail lend-

ing, to continue to build on maximum simplicity and

convenience, and to build long-term relationships

with our clients.

Thank you for your support in the building and devel-

opment of Prima banka.

01. Address by the CEO

Jan Rollo

Chairman of the Board of Directors and CEO

02. Supervisory board report and report on the audit of the financial statements

Dear shareholders,

On behalf of the supervisory board of Prima banka

Slovensko, a.s., I have the honour of presenting the

supervisory board report for the previous year. Above

all, allow me to inform you that the supervisory board

complied with the Articles of Association and the

Statute of the supervisory board, as well as applicable

Slovak legislation.

Last year, two regular sessions of the supervisory board

were convened, and the supervisory board also adopt-

ed three decisions outside its sessions. The superviso-

ry board also supervised the bank’s activities from the

positions of Audit Committee, Risk Management Su-

pervisory Board Committee, Remuneration Supervisory

Board Committee, and Loan Committee. The members

of the supervisory board exercised the right to control

the activities of the bank’s board of directors.

With the goal of streamlining the management of the

bank’s activities, members of the board of directors

also participated in the sessions of the superviso-

ry board. During such sessions, the members of the

board of directors reported on the activities and eco-

nomic results of the bank and on the development of

the loan portfolio risk level.

The supervisory board also regularly reviewed the

bank’s nancial results and the implementation of its

business plan. In accordance with its legal obligations,

the supervisory board reviewed and discussed during

its sessions the 2023 regular separate nancial state-

ments, the 2023 proposal for prot distribution, the

2023 report on the activities of the internal audit de-

partment together with the 2023 report on compliance

matters. In connection with internal audit activities, the

supervisory board approved of the department’s plan

of activities for 2025 and took the plan of compliance

activities for 2025 under consideration.

Reports on the activities of individual committees and

commissions for 2023 were submitted to the super-

visory board, as well as a report on the review of the

suitability of members of management bodies and

persons holding key functions. It also took note of the

report on the 2023 covered bond programme, risk re-

ports, the annual report compiled for 2023, the ICAAP

and ILAAP summary reports for 2023, approved the

bank’s budget for 2024 and 2025 and the risk appetite

parameters for 2025. The supervisory board reviewed

the independence of the proposed external auditor

for 2024, approved the proposal for their appoint-

ment, and recommended their approval to the gener-

al meeting. The supervisory board also participated in

the organisation of the bank’s annual general assem-

bly in 2024. In the exercise of its powers, the supervi-

sory board reviewed the remuneration policy, decided

on the appointment of an additional member of the

Remuneration Supervisory Board Committee and ap-

proved the objectives of the diversity policy.

The supervisory board notes that the activities con-

ducted by the bank and the exercise of the powers of

its board of directors are in compliance with the ap-

plicable legislation, the bank’s articles of association,

and the instructions of the general meeting. The su-

pervisory board also states that the bank’s account-

ing records are properly maintained and provide a fair

and accurate representation of the facts.

Iain Child

Chairman of the Supervisory Board

03. Report on the business activities of the company and the state

of its assets for 2024

In 2024, Prima banka conrmed its position as the

fastest-growing retail bank in the long term and suc-

cessfully continued to implement its long-term strate-

gy focused on the development of retail banking. The

bank conrmed its position in the area of lending to

citizens, where mortgages remain a key component,

despite the decreased demand for real estate and in-

creased interest rates over the past year. Prima banka

did well in consumer lending, where the bank grew

faster than the rest of the market. The bank also re-

corded extremely positive results in the area of de-

posits, where, thanks to a successful campaign, the

volume of deposits of the public was considerably

increased. The number of clients who actively bank-

ing with us also grew in the past year and we again

conrmed the highest client satisfaction among the

largest banks. At the same time, the bank continued to

hold a very strong position in terms of loan portfolio

quality, liquidity, and capital.

The availability of services for clients was also ensured

during 2024 by a branch network covering all 79 dis-

tricts of Slovakia. We had 118 branches and 284 ATMs at

the end of the year.

The Peňaženka (“Wallet”) mobile app, whose num-

ber of regular users is growing signicantly every

year, played a major role in strengthening the avail-

ability of services.

Selected nancial results of the bank

The bank’s total assets reached a value exceeding EUR

6.6 billion at the end of 2024, which represents an in-

crease of 6.3 % compared to 2023. Loans provided to

clients continued to be the most important asset com-

ponent, decreasing slightly to EUR 5.5 billion compared

to last year. The retail loan portfolio reached EUR 5.0

billion. On the liabilities side of the balance sheet, client

deposits remained the most signicant component, in-

creasing by 17.4 % compared with the previous year and

reaching more than EUR 4.6 billion at the end of the

year. Retail deposits account for the largest share of to-

tal client deposits, with a total volume of over EUR 3.6

billion, representing a year-on-year increase of 21.7 %.

With a 7.1 % year-on-year increase in equity, the bank

maintains a strong capital position even in the ongo-

ing environment of strong regulation and a demanding

macroeconomic environment.

04. Company bodies – Board of directors of Prima banka Slovensko, a.s.

Henrieta

Gahérová

(since 21 February

2013)

Member of the Board

of Directors

Executive Director

of the Product

Management Division

Prior to joining Prima banka, he served as Chairman

of the Board of Directors and CEO of Slovenská spo-

riteľňa. Prior to that, he worked for ten years at GE

Money Bank in the Czech Republic as Head of Cor-

porate Banking and later as Head of Retail Banking

and a member of the bank’s board of directors. He

has worked in the banking industry since 1994; at Bank

Austria he was responsible for key account relations,

marketing, and electronic banking, then at Citibank he

led the product management department and was

involved in managing the small- and medium-sized

enterprise division. Prior to joining the banking sector,

he worked in the Delegation of the European Union in

Prague and as a specialist in the Information Technol-

ogy Department of Swissair in Switzerland.

She joined Prima banka from Slovenská sporiteľňa,

where she worked for 6 years, most recently as the

Director of Product Management and as the compa-

ny’s authorised agent. In addition to managing this

department, she has also been involved in key bank

projects, such as the introduction of a new informa-

tion system, the creation of the central Back Oce

and the bank’s new business model for small- and

medium-sized enterprises. Her banking career began

at VÚB banka, where she held numerous positions

over a period of 10 years. Her tasks included, among

others, management of the product portfolio, elec-

tronic channels, call centre and project management

of the deployment of a new information system. Over

the past three years, she has worked as the Director

of the Client Segment Management Department.

He has been working at Prima banka since 2011, when

he rst held the position of Director of Business Anal-

ysis and Reporting, from 2020 the position of Exec-

utive Director of the Risk Management Division and

from 2023 the position of Executive Director of the

IT and Digitalisation Division. Prior to joining Prima

banka, he worked for three years at Slovenská Spo-

riteľňa as Head of Product Portfolio Management. His

banking career began in the IT eld at Devín banka,

he then spent several years in the elds of nancial

analysis, reporting, and controlling in various posi-

tions at Poštová banka and ČSOB Financial Group. In

addition to the banking sector, he also worked for 5

years at the Spoločná zdravotná poisťovňa insurance

company, where he rst managed the IT department

and then the economics department.

Miroslav

Výboch

(since 6 July 2023)

Member of the Board of

Directors

Executive Director of

the Risk Management

Division and the IT and

Digitalisation Division

Jan

Rollo

(since 1 April 2011)

Chairman of the Board

of Directors

and CEO responsible

for the Sales Division

04. Company bodies – Board of directors of Prima banka Slovensko, a.s.

Iain Child

Supervisory Board Chairman

Marián Slivovič

Supervisory Board Deputy Chairman

Evžen Ollari

Supervisory Board Member

05. Shareholder Structure

Prima banka shareholder structure as of 31 December 2024

Shareholders of Prima banka

Slovensko, a.s.

Number

of shareholders

Total share

in registered

capital (EUR)

Share in

registered capital

in %

Cities and municipalities 80 519 487 0,2291

Legal entities 5 225 945 023 99,6349

Natural persons 68 308 029 0,1358

Unclassied 1 399 0,0002

Total 154 226 772 938 100,00

06. Company profile

15 1

284

118

16 1

14 1

16 1

Trnavský kraj

Žilinský kraj

Prešovský kraj

Trenčiansky kraj

Bratislavský kraj

Nitriansky kraj

Banskobystrický kraj

Košický kraj

Pobočka

banky

Bankomat Firemné

centrum

Prima banka has long been the fastest-growing retail

bank in Slovakia. Consistent implementation of the

long-term strategy focused on the development of its

retail business and the availability and breadth of its

sales network are the driving forces behind its long-

term, continuous business growth. As of 31 December

2024, Prima banka had a total of 118 branches and 284

ATMs and continues to be the only bank that covers all

79 districts of Slovakia with its branches and ATMs.

In providing its products and services, Prima banka has

long focused on maximal simplicity, speed, conveni-

ence, and fairness in relation to its clients. Thanks to

these values and the broad network of branches and

ATMs, the bank continues to win over more and more

new and satised customers every year. The results of

regular independent surveys also conrm that Prima

banka constantly maintains high customer satisfaction.

In addition to a strong position in the retail banking sector,

Prima banka continues to maintain its position as a leader

in providing banking services for cities and towns.

The majority owner of the bank is the Central Eu-

rope-based Penta Investments Group, which currently

owns more than 99 % of its shares.

07. Business development

The year 2024 continued to be characterised by a rela-

tively challenging and turbulent economic environment

and only a slight decline in interest rates, which continued

to aect the dynamics on the lending side and in particu-

lar in the eld of mortgage renancing. However, 2024

also brought a number of business opportunities that we

were able to take advantage of, conrming our position as

the fastest-growing retail bank over the long term.

In consumer lending, we managed to achieve moder-

ate year-on-year growth, mainly thanks to consumer

loans, we also saw positive developments in mort-

gages for the rst time in a while. The total volume of

loans granted to the general public reached EUR 4.87

billion at the end of the year and the total volume of

loans, including the corporate and municipal segment,

amounted to EUR 5.50 billion. The extremely high

quality of our loan portfolio, which is consistently bet-

ter than the market average, remains crucial.

The year 2024 and the macroeconomic development

led us to present an appealing oer of term deposits to

our clients at the beginning of the year. The combination

of an attractive product oering and an eective mar-

keting campaign delivered extremely successful results

on the retail deposit side. We managed to increase total

retail deposits by more than EUR 600 million, and with

a year-on-year growth of 22 %, we grew 4 times faster

than the rest of the market in retail deposits. Total retail

deposits reached EUR 3.34 billion at the end of the year.

Growth in deposits was also recorded in the cities and

municipalities segment, and we conrmed our position

as their key long-term partner. Total deposits reached

EUR 4.54 billion at the end of the year.

We remain pleased with the continuous increase in

the number of clients who actively banking with us

and who consider Prima banka to be their main bank.

Thanks to our highly attractive product oer and se-

lected marketing campaigns, the number of new cli-

ents with Personal, Child, and Student Accounts has

also grown signicantly.

By oering a free Business Account to our clients at

the end of the year, which was met with an excellent

response, we have also recorded an extraordinary in-

crease in the number of clients who have opened

a Business Account with us. The number of clients us-

ing modern payment methods in the form of mobile

payments is also growing steadily. Year-on-year, the

number of these clients has increased by 25 %. The

number of clients who regularly use our Peňaženka

(“Wallet”) mobile application has also increased. A new

feature we have introduced for our mobile app clients

is the ability to open a Savings Account for Child Ac-

counts online. We have also made it possible to open

multiple Savings Accounts for Personal and Student

Accounts. We have started using the Peňaženka mo-

bile application for electronic signing of documents at

all the bank’s branches, thus signicantly reducing the

amount of printed documents. In addition, in Novem-

ber, we made instant payments available to our clients,

both for receiving and sending payments. The service is

available 24 hours a day, 7 days a week, when visiting

a branch or online. Thanks to its simplicity and clarity,

the Peňaženka mobile application is popular with our

clients, and we are one of the market leaders in the reg-

ular use of the mobile application by our clients.

The long-term high satisfaction of our clients is en-

sured not only by a wide network of branches, which

as the only bank in Slovakia covers all 79 districts of

Slovakia but also by the unique way of servicing clients

and communicating with them through our bankers,

as well as by the services of our contact centre hotline,

through which clients always call the operator directly,

without the need to select a number of options and

thus can always solve their request immediately after

dialling. In the case of our contact centre, clients can

count on both highly professional communication and

fast resolution of their requests.

Our positive results in 2024 are primarily due to our

long-term strategy focused on building strong com-

petitive advantages and maximising simplicity, con-

venience and fairness – the values on which we build

our product portfolio, our services, our customer ser-

vice, and our business.

08. Corporate governance statement

Prima banka Slovensko, a.s. has established principles

of internal management, which it adheres to in the

course of its activities. These principles are based on

the applicable legislation, in particular the legislation

of the Slovak Republic and the European Union and

the guidelines of the supervisory authorities, in par-

ticular the National Bank of Slovakia.

The company publishes information related to man-

agement methods on its website.

1. Corporate governance structure

1.1. General assembly

Position

The general meeting is the supreme body of the com-

pany. Its purview includes approval and changes to

the articles of association, decisions to increase or

decrease the registered capital and to issue bonds,

the election and recall of members of the supervi-

sory board, with the exception of the member of the

supervisory board elected by company employees,

approval of the regular or extraordinary separate -

nancial statements, decisions concerning distribu-

tion of prot or coverage of losses, the denition of

royalties and decisions to wind up the company and

approval of any agreement to transfer an undertak-

ing or part thereof, and decisions regarding other

matters that are included in the competence of the

general meeting of shareholders by the law or the

articles of association.

Convening the general meeting

The general meeting is convened at least once

a year, with the ordinary general meeting held by 30

June of the relevant calendar year. The supervisory

board may convene an extraordinary general meet-

ing if required by the urgent interests of the compa-

ny. The general meeting is otherwise convened by

the board of directors in the form of a written invi-

tation sent to shareholders at least 30 days in ad-

vance of its convening.

Agenda and decisions

The general meeting discusses and decides on the

matters set out in the invitation.

Decisions are adopted by a simple majority of the

votes of the shareholders in attendance, except in in-

stances where legislation or the articles of association

require decisions to be adopted with a greater num-

ber of votes. Voting rights are assigned to shareholders

based on the number of shares and the nominal value

of the shares that they hold. Minutes from the gener-

al meeting are signed by the chairman of the general

meeting, its secretary and two elected veriers.

Activities in 2024

The ordinary general meeting of the company was held

at the company’s registered oce on 24 April 2024.

Shareholders were familiarised with the report on the

business activities of the company and the state of its

assets for 2023, the supervisory board’s report and the

report on the audit of the nancial statements. At the

ordinary general meeting, shareholders also decided to

approve the regular separate nancial statements for

2023, the 2023 annual report and other related propos-

als (the proposal to distribute its prot) and approval of

the auditor for 2024. The shareholders also approved an

amendment to the company’s articles of association.

1.2. Supervisory board

Membership in the supervisory board

The supervisory board has anywhere from three to

six members who serve ve-year terms. Currently,

three members have been elected, two-thirds of

whom were elected by the general meeting from

among the shareholders and other natural persons

and one-third of whom were elected by company

employees from among company employees and

other natural persons. Prior approval from the Na-

tional Bank of Slovakia is required to elect or re-

elect a member of the supervisory board, otherwise

such election is null and void.

08. Corporate governance statement

Competences

The supervisory board is the supreme audit authori-

ty in the company and is responsible for surveillance

over the activities of the board of directors and the

conduct of the company’s business activities. The su-

pervisory board eliminates potential conicts of inter-

est through its independence.

Activities and decision-making

The activities of the supervisory board are managed

by the supervisory board chairman, in their absence,

by the deputy chairman, if elected, or by a mem-

ber authorised by the chairman. Ordinary sessions

are convened by the chairman as required, at least

once every 6 months. An extraordinary session of the

supervisory board is convened by the chairman if so

requested in writing by a member of the supervisory

board, the board of directors or a shareholder hold-

ing shares with a nominal value in excess of 5 % of

the company’s registered capital in writing to review

the activities of the board of directors in a specic

area. Sessions meet quorum if a simple majority of

the members of the supervisory board is in attend-

ance. Votes are equal during voting, and each mem-

ber has one vote. Decisions are adopted by a simple

majority of the votes of the members of the supervi-

sory board in attendance at the session, unless leg-

islation, the articles of association or the supervisory

board’s statute stipulate another form of adopting

decisions. Minutes are prepared from supervisory

board sessions.

Conicts of interests

Members of the supervisory board must not:

- Conclude transactions related to the business ac-

tivity of the company on their own account or on

their own behalf

- Facilitate the company’s business for other persons

- Engage in the business activities of another compa-

ny as a partner with unlimited liability

- Perform activities as a statutory body or member of

a statutory body or another body in a legal entity

with a similar line of business

An exception to the rule above is granted in instances

where the company is engaged in the business of such

legal entities unless the Banking Act species other-

wise.

The liability of a member of the supervisory board

may not be precluded or restricted upon agreement

with the company.

In accordance with the Accounting Act, the superviso-

ry board performs the activities of the audit commit-

tee. Applicable provisions concerning sessions of the

supervisory board are applied to sessions of the audit

committee. In performing its competencies as the au-

dit committee, the supervisory board:

- Monitors the preparation of the nancial state-

ments and compliance with special regulations and

submits recommendations and proposals to ensure

the integrity of this process

- Monitors the eectiveness of internal controls, in-

ternal audit and risk management systems if they

have an inuence on the preparation of the nan-

cial statements

- Monitors the course and results of the statutory au-

dit of the separate nancial statements and the stat-

utory audit of the consolidated nancial statements

- Veries and monitors the independence of the stat-

utory auditor or audit company, and in particular,

the appropriateness of provided non-audit services

- Takes responsibility for the process of selecting the

statutory auditor or audit company and recom-

mends the appointment of a statutory auditor or

audit company to perform the statutory audit

- Species the deadlines for the statutory auditor or

audit company to submit an adavit regarding their

independence

- Informs the board of directors about the result of

the statutory audit and explains how the statutory

audit contributed to the integrity of the bank and

the role the audit committee played in the process

08. Corporate governance statement

Activities of the audit committee in 2024

As part of the audit committee’s duties, the members

of the supervisory board met once during 2024 – on

21 March 2024. The session discussed and reviewed

the 2023 regular separate nancial statements, the

auditor’s report and its ndings, the 2023 annual re-

port and the auditor’s report verifying its conformity

with the regular separate nancial statements. It also

recommended Ernst & Young Slovakia, spol. s r.o. as

auditor for 2024, verifying its independence and set-

ting a deadline for it to submit an adavit regarding its

independence. It also adopted one decision outside

the session.

1.3. Board of directors

Membership in the board of directors

The board of directors has three to six members, with

three members of the board of directors currently

elected. Members of the board of directors may not

serve concurrently as members of the company’s su-

pervisory board. Prior approval from the National Bank

of Slovakia is required to elect or re-elect a member of

the board of directors, otherwise such election is null

and void.

Election and dismissal of members of the board of

directors

Members of the board of directors are elected by the

supervisory board from members of company man-

agement and other natural persons for a period of

ve years. The supervisory board may also dismiss

a member of the board of directors. The chairman

of the board of directors is appointed and dismissed

by the supervisory board. A member of the supervi-

sory board submits the proposal to elect or dismiss

a member of the board of directors. The proposal to

elect a member of the board of directors must be ac-

companied by the consent of the nominated person

and all documents required by law to be submitted

with the application for prior approval by the Nation-

al Bank of Slovakia. If the number of members of the

board of directors is complete and no member’s term

of oce has expired, a proposal to dismiss a member

of the board of directors must be submitted togeth-

er with the proposal to elect a member of the board

of directors. The supervisory board shall forward such

proposal to the board of directors, which is responsi-

ble for securing prior approval from the National Bank

of Slovakia.

The process of electing a member of the board of di-

rectors is as follows:

- The chairman of the supervisory board determines

how many members of the board of directors will

be elected

- The chairman of the supervisory board orders the

individual vote on the nominated candidates in an

order of their choosing

- The candidates who receive the highest number of

votes of the present members of the supervisory

board are elected as members of the board of di-

rectors

The chairman’s vote is decisive if two or more candi-

dates for membership in the board of directors receive

the same number of votes. Only someone who meets

the criteria laid down in the Banking Act or the Secu-

rities Act may be elected as a member of the board of

directors, especially with regard to the criteria of good

personal standing, educational background, the in-

compatibilities of certain posts, past experience, and

managerial experience in the banking industry or oth-

er nancial sectors.

Competencies of the board of directors

The board of directors is the statutory body of the

company that manages the company’s activities and

acts on its behalf. At least two members of the board

of directors or one member of the board of directors,

together with one of its authorised agents, are re-

quired to take action on behalf of the company. The

board of directors manages the company in accord-

ance with valid legislation and in the interests of the

shareholders. It decides on all company aairs, except

for those within the purview of the general meeting or

the supervisory board; it specically:

08. Corporate governance statement

- Convenes and organises the general meeting and

implements its resolutions

- Submits to the supervisory board and subsequently

to the general meeting:

a) Regular separate and extraordinary separate -

nancial statements

b) Proposal for prot distribution or loss compen-

sation

c) Report on the company’s business activities and

the balance of its assets as part of the annual re-

port

d) Annual report

- Submits to the supervisory board for approval:

a) Information as to the principal business objec-

tives of company management in the future, in-

cluding the expected balance of company assets,

nances, and revenues

b) Information on all matters with the potential to

signicantly inuence the development of the

company’s business activities or its balance of

assets, especially its liquidity

c) Written report on the status of the compa-

ny’s business activities and its balance of assets

compared to the plan within a term specied by

the supervisory board

d) Proposal to appoint or recall the head of the

company’s internal audit department and other

employees if so specied by legislation or the

company’s internal regulations

- Confers and revokes written authorisations for com-

pany representatives to take action in specic in-

stances, appoints and dismisses the company’s au-

thorised agents contingent upon prior approval

from the supervisory board and confers and revokes

general written authorisations contingent upon the

consent of the supervisory board

- Manages and coordinates all managers as specied

in the company’s internal regulations

- Takes responsibility for the fullment of the compa-

ny’s obligations under the Securities Act and other

legislation as its executive management

- Adopts and regularly reviews the general principles

of remuneration

- Manages and assures an eective risk management

system

Activities and decision-making

The activities of the board of directors are managed

by the chairman of the board of directors, or an au-

thorised member of the board of directors in their

absence. The chairman of the board of directors con-

venes sessions as needed and at least once every

three months. Extraordinary sessions are convened by

the chairman of the board of directors when request-

ed by at least one member. Sessions meet quorum

when at least a simple majority of the members of the

board of directors are in attendance. Every member

has one vote of equal weight, except when votes are

evenly split over a certain matter or issue. The chair-

man of the board of directors has the decisive vote

in such cases. Minutes shall be taken of the meetings.

Activities in 2024

A total of 4 ordinary sessions of the board of directors

were convened in 2024, and representatives of the

National Bank of Slovakia, as the supervising author-

ity, were also permitted to attend. At its sessions, the

board of directors focused on all areas of the compa-

ny’s activities and took the necessary action to ensure

the proper functioning of the company.

In addition to the decisions adopted at such ordinary

sessions, the board of directors adopted a total of 40

decisions per rollam in 2024.

Conicts of interests

Members of the board of directors must not:

- Conclude transactions related to the business ac-

tivity of the company on their own account or on

their own behalf

- Facilitate the company’s business for other persons

- Engage in the business activities of another compa-

ny as a partner with unlimited liability

- Perform activities as a statutory body or member of

a statutory body or another body in a legal entity

with a similar line of business

Exceptions to the above prohibition are cases

08. Corporate governance statement

where the company participates in the business of

such a legal entity.

The liability of a member of the supervisory board

may not be precluded or restricted upon agreement

with the company.

Advisory bodies

The advisory role of the board of directors and the

supervisory board is implemented through special

purpose committees and commissions with internal

employees and members of company bodies charged

with resolving and assessing issues requiring collective

decisions.

Risk management supervisory board committee

The risk management supervisory board committee is

established by the supervisory board in accordance

with the legislation as its advisory body for the full-

ment of risk management responsibilities in the bank.

Remuneration supervisory board committee

The remuneration supervisory board committee is es-

tablished by the supervisory board in accordance with

the legislation as its advisory body for the fullment

of its duties concerning the remuneration of identied

persons in the bank.

Credit committee, credit commission

and credit board

They are responsible for making decisions involving the

bank’s active transactions, especially in the area of loan

approval. The credit committee discusses credit trans-

actions approved by the credit commission and ap-

proves credit transactions exceeding internally dened

limits. The credit commission decides, unless such de-

cision-making rests with the credit committee, in select

areas of the bank’s active transactions, and makes de-

cisions regarding decisions as to the procedure to be

used by the bank to resolve problematic receivables.

The credit board approves credit transactions within

the competencies dened in internal bank regulations.

Risk management committee

The role of the risk management committee is to de-

ne the overall risk management strategy for the bank

and the fullment of other tasks laid down under valid

legislation.

Assets-liabilities committee (ALCO)

The ALCO committee is responsible for managing li-

quidity, capital and nancial risks with the goal of

achieving an optimal structure of bank assets and lia-

bilities at an acceptable level of prot and risk.

Damage and decommissioning commission

This is an advisory body with the competency to as-

sess and approve the disposal of surplus bank assets

(through liquidation, sale or donation), assess damag-

es and decide on the method of their liquidation and

their consequences and the amount of damage com-

pensation to the relevant employee.

Product & pricing committee

The reason for establishing the product & pricing com-

mittee was to create a responsible body within the

company to approve:

- New banking products provided by the bank

- Changes in products provided by the bank

- The bank’s pricing strategy (interest rates, fees, and

other prices) for products provided by the bank

- Changes to interest rates of products provided by

the bank

1.4. Articles of association

The company’s board of directors is responsible for

ensuring the company’s articles of association are ful-

ly compliant with legislation.

The board of directors or a company shareholder, who

submits their proposal to the board of directors, is per-

mitted to propose amendments to the articles of associ-

ation. In case of inaccuracies, the board of directors shall

08. Corporate governance statement

notify the shareholder to rectify the proposal. The board

of directors is authorised to amend the proposal as long

as the shareholders are notied at the general meeting

of the amendments that were made. If counter-propos-

als or amendments to the original proposal are raised at

the general meeting, voting shall rst be performed on

these counter-proposals and amendments individual-

ly based on the order of their submission. A two-thirds

majority of the shareholders present is required to ap-

prove a counter-proposal or amendment. If the propos-

al is adopted, no further counter-proposals will be voted

on in the same matter. A two-third majority of the votes

of the shareholders present is required for the approval

of an amendment to the articles of association. When

decisions are made regarding changes to the articles of

association, a notary deed must be drawn up to record

the course of the general meeting.

Consent from the National Bank of Slovakia is a man-

datory requirement for any change to the articles of

association to become valid and take eect. After

each amendment to the articles of association, the

board of directors is obliged to draw up without un-

due delay the complete wording of the articles of as-

sociation, and is responsible for its accuracy. Every

amendment to the articles of association and the full

wording of the articles of association must be led in

the Collection of Documents maintained by the Com-

mercial Register, with the National Bank of Slovakia

and, where applicable, with other institutions in ac-

cordance with applicable legislation.

2. Capital and shareholders of the company

2.1. Capital

The registered capital of the company as of 31 Decem-

ber 2024 is EUR 226,772,938

and is divided into a total of 177,474,538 registered

shares, specically:

- 100,200 shares with a nominal value of EUR 399

- 100,200 shares with a nominal value of EUR 67

- 701,400 shares with a nominal value of EUR 5

- 176,572,738 shares with a nominal value of EUR 1

The majority shareholder in the company is PENTA

INVESTMENTS LIMITED, which owned 99.6101 % of

all shares as of 31 December 2024. As of 31 Decem-

ber 2024, PENTA FINANCIAL SERVICES LIMITED and

PENTA INVESTMENTS LIMITED and PENTA INVEST-

MENTS GROUP LIMITED (indirectly through partici-

pation in the registered capital of PENTA FINANCIAL

SERVICES LIMITED) are the companies with qualied

participation in the company’s registered capital.

With eect from 10 July 2019, the company’s shares

ceased to be traded on the Bratislava Stock Exchange

(Burza cenných papierov v Bratislave, a.s.). This is related

to the transformation of the company from a public joint

stock company to a private joint stock company. None of

the company’s shares are traded on the regulated market.

In 2024, the company acquired its own shares for a to-

tal purchase price of EUR 2,280. The reason for the

acquisition of shares was the decision of the compa-

ny’s board of directors to buy back shares from minor-

ity shareholders to simplify management of the com-

pany by consolidating the number of shareholders.

The company acquired the following shares:

4 shares with a nominal value of EUR 399, which repre-

sents a share in the registered capital of 0.000704 %.

The total share of the nominal values of shares in reg-

istered capital that the company had in its possession

during the year represents 0.000704 %.

The company transferred all the aforementioned

shares to a third party in the course of 2024 for the

amount of EUR 2,280 and did not own any of its own

shares as of 31 December 2024.

2.2. Shares

The company may only issue dematerialised regis-

tered shares. Their transfer is completed under the

Securities Act by the central depository, which main-

tains a list of shareholders.

The transferability of shares is not restricted.

08. Corporate governance statement

2.3. Specication of the rights of shareholders and

the manner of their exercise

Shareholders have all rights in accordance with the

Commercial Code and the company’s articles of asso-

ciation, namely:

- The right to a prot share (dividend) is determined

by the general meeting for distribution through

prot or loss. This share is the ratio of the nominal

value of the shareholder’s shares to the nominal

value of the company’s registered capital.

- The right to access the minutes from the superviso-

ry board’s sessions

- The right to a share of a liquidation surplus upon

the dissolution of the company

- The right to participate in and vote in the gener-

al meeting, request information and explanations

concerning matters of the company or aairs of

persons controlled by the company relating to the

subject of the general meeting and to put forward

proposals during the general meeting

- The right to request the board of directors at the

general meeting to provide complete and truthful

explanations and information related to the sub-

ject of the general meeting. If the board of directors

is unable to provide complete information to the

shareholder at the general meeting or in the event

the shareholder requests the board of directors to

do so at the general meeting, the board of directors

is required to provide the requested information in

writing no later than 15 days after the general meet-

ing. The board of directors shall send the request-

ed information in writing to the shareholder’s given

address or provide the information at the compa-

ny’s registered oce.

- A shareholder or shareholders who have shares

with a nominal value of at least 5 % of the registered

capital may, in stating the reasons, request in writing

that an extraordinary general meeting be convened

to discuss the proposed matters. At the request of

such shareholders:

a) The board of directors shall place the matter de-

termined by them on the general meeting’s agen-

da; the general meeting is obliged to discuss such

matter

b) The supervisory board shall review the perfor-

mance of the board of directors in the given mat-

ters

c) The board of directors shall, on behalf of the

company, assert claims for repayment of the is-

sue price of the shares against shareholders who

are in delay with its repayment or assert the com-

pany’s claims for recovery of the payment which

the company had paid to shareholders in viola-

tion of legal regulations

d) The supervisory board shall, on behalf of the

company, assert claims for damages or other

claims that the company has against the mem-

bers of the board of directors

e) The supervisory board shall, on behalf of the

company, assert claims for repayment of the is-

sue price of the shares in the event the company

has subscribed the shares constituting its regis-

tered capital in violation of legal regulations

f) The board of directors shall, on behalf of the

company, assert the company’s claims against

the members of the board of directors serving as

guarantors pursuant to the legal regulations

- The right to seek annulment of a general meeting

resolution in the event the shareholder attended

the general meeting and lodged a protest in the

general meeting’s minutes

- The right to inspect at the company’s registered of-

ce the documents deposited in the collection of

documents or in the register of nancial statements

in accordance with legal regulations and to request

copies of these documents or send them to the ad-

dress specied therein, at its own expense and risk

The procedure for exercising these rights is governed

by the company’s articles of association and legal reg-

ulations. Shareholders’ voting rights are not limited.

The company is not aware of agreements concluded

between shareholders that may lead to limitations on

the transferability of shares and restrictions on voting

rights.

3. Description of internal control and risk manage-

ment systems

The internal control system is a set of control activities

08. Corporate governance statement

performed at all levels of the company’s organisation-

al structure and job positions.

It includes direct and indirect process control, as well

as out-of-process control. The internal control system

helps ensure in particular the following objectives:

- Eciency and cost-eectiveness of the performed

activities

- Consistency, accuracy, timeliness and reliability of

nancial and non-nancial information

- Risk control and prudent performance of activities

- Compliance with legislation, regulatory require-

ments and internal regulations and decisions

- Protection of the company’s resources and assets

against misuse and inecient use

- Protection against abuse of power and fraud

The board of directors is responsible for implementing

the internal control system and for creating an appropri-

ate environment to support an adequate and eective

internal control system. Executive level and manage-

ment personnel are responsible for the establishment,

practical implementation, maintenance, and improve-

ment of the internal control system within the areas they

manage. Employees are responsible for the proper and

ecient performance of their professional activities with

due professional care and prudence in accordance with

the company’s ethical principles and objectives and in

accordance with the internal regulations and applicable

laws. A compliance ocer has been established in the

bank. The role of this position is to ensure compliance

with legal regulations and assess the possible impact of

any changes in the legal or regulatory environment on

the bank’s operations and the compliance framework.

The person performing the compliance function (com-

pliance ocer) is determined by the board of directors.

An independent part of the internal control system is the

internal audit department, the rights and obligations of

which are determined by the board of directors, in ad-

dition to those dened by the law. The internal audit

department provides an independent and objective as-

sessment of the adequacy and eciency of the internal

control system and performs its activities in all the com-

pany’s organisational units and processes. The internal

audit department is independent and impartial in the

performance of its activities and is accountable to the

board of directors and the supervisory board.

The company adheres to procedures when performing

its banking activities and has established and main-

tained an eective risk management system.

The company regularly reviews the system’s eec-

tiveness and adequacy by taking into considera-

tion the company’s appropriate risk exposure and

regularly adjusts the risk management system and

the manner of its updating through internal regu-

lations. The risk management system includes the

risk and capital management strategy and organisa-

tion, information ows and information system for

risk management, a system for concluding business

deals, a system for introducing new types of busi-

nesses and an assessment system for the adequacy

of internal capital.

The board of directors is ultimately responsible for

implementing the risk management system and for

managing all the company’s risks. The supervisory

board denes the framework of the company’s gen-

eral risk management policy. The company has estab-

lished advisory bodies – risk management commit-

tees. The company also has shared responsibilities

in the risk management eld and has implemented

procedures for identifying, measuring, monitoring,

and mitigating risks.

External audit

In accordance with applicable legislation, the compa-

ny is obliged to ensure the annual nancial statements

are audited by an auditor and the auditor’s report is

drawn up in accordance with the requirements of the

National Bank of Slovakia. At the same time, the com-

pany is obliged to announce the selected auditor ap-

proved by the general meeting to the National Bank of

Slovakia. The audit for 2024 was performed by Ernst &

Young Slovakia, spol. s r.o., Žižkova 9, 811 02 Bratislava,

Company ID No.: 35 840 463.

4. Information on all agreements concluded between

the company and members of its bodies or employ-

ees on the basis of which they are to be compensated

08. Corporate governance statement

if their function or employment ends with resigna-

tion, dismissal, termination by the employee, termi-

nation by the employer without giving a reason or

their function or employment will end as a result of

the takeover bid.

The company is not a party to any such agreements.

5. Information on all signicant agreements to which

the company is a party and that are entered into by

the company are amended or will expire as a result

of a change in its conditions of control that occurred

in connection with the takeover bid and its eects.

The company is not a party to any such agreements.

09. Corporate social responsibility

Prima banka has long been the fastest-growing retail

bank in Slovakia. In addition to consistently delivering on

its business strategy, it applies its core values of speed-

iness, simplicity and clarity, professionalism, and credi-

bility, but above all fairness and transparency in all areas

of its operations. For us, these are also values of corpo-

rate responsibility and a responsible approach, not only

towards our clients but also towards our employees and

the regions in which we operate.

Clear rules and real benets for clients are ensured when

designing our product and service portfolio. Therefore,

we provide clients with transparent, understandable,

and simple products and services without any addition-

al conditions or catches. We are the only bank on the

market that adopts a fair and transparent approach in its

business policy in the form of uniform (equal) terms and

conditions for every client without distinction. Fairness

and maximum transparency are also applied in the com-

munication and handling of client requests both in our

branches and through our contact centre, and the same

principles are also the basis of our marketing commu-

nication. It is also crucial for us that all employees know

and understand the bank’s strategy, and that they have

timely and rst-hand information about the bank’s per-

formance, direction, and plans. Employees are thus not

only being informed about all key topics at regular meet-

ings, regional meetings and through internal communi-

cation channels; executives also have the opportunity to

attend the internal retail conference twice a year, which

is a key development and information tool for them.

We act and conduct business ethically and transparent-

ly and follow the Code of Conduct. Transparency, fair-

ness, and honesty are also our core values in upholding

human rights and in the ght against non-transparent

conduct, corruption, and bribery. We also take the prin-

ciples of corporate responsibility into account when

ensuring the regular procurement of goods and servic-

es. It is also worth mentioning that we provide our core

promotional products through suppliers with sheltered

workshop status.

We also apply the principle of corporate social responsi-

bility through a number of regional and local activities of

our branches in each region, which are involved in annual

cooperation with towns and villages in the implementa-

tion of their social and public benet activities, such as

sporting events, town days, village days, children’s days,

and strongly support various activities of schools, sports

clubs, and local non-prot organisations. Equally impor-

tant is our active participation in the nancial education

of children and young people, in which we are heavily

involved in every single district of Slovakia through our

retail branches and corporate centres.

When it comes to employee care, we strive to go beyond

standard care and, in addition to fair and transparent re-

muneration, our employees have the opportunity twice

a year to participate in joint informal team meetings of

the various departments and divisions to provide them

with opportunities for sporting, social, and active activi-

ties. Education is another area that we are focusing on at

the bank. We have set up a simple and intensive system

of internal training, utilising internal e-learning and man-

agerial skills training, as well as practical education and

training directly in the eld at our branches. In 2024, we

conducted almost a hundred in-house training sessions

and workshops for a diverse group of employees. We

support smart, capable, and ambitious people in their

professional and personal development and give them

the opportunity to move on to other interesting (even

managerial) positions within the internal rotation sys-

tem. We give potential colleagues the room they need

for their professional development, thanks to which we

have succeeded in lling a large portion of our mana-

gerial positions with internal employees who have been

promoted internally as part of their career growth.

As the only bank on the market, we have a system of

so-called regular weekly sales bank rotations to max-

imise our focus on the client and to improve the qual-

ity of our services.

It is a unique form of training where every head oce

employee undergoes a weekly sales bank rotation once

a year at one of our retail branches, where they provide

comprehensive client service as personal bankers. Due

to this type of training, our head oce employees better

understand the needs of the clients as well as the work

of our personal bankers and as a result, they work faster

and more eciently.

09. Corporate social responsibility

The main risk in the eld of social responsibility, speci-

cally applicable to the accounting entity’s activities, is the

risk of laundering the proceeds from criminal activities,

i.e. money laundering. We are working to prevent the

bank from being used for money laundering and terror-

ist nancing. The board of directors of Prima banka pre-

sents its clear position to all the clients and the general

public: the position of zero tolerance for money laun-

dering and terrorist nancing and strict adherence to all

preventive measures stipulated by anti-money launder-

ing regulations. We constantly and continuously ensure

the prevention as well as the detection of incidents that

have already occurred. Prima banka applies a risk-based

approach to all clients. When entering into a business

relationship with a client, we follow the “know-your-cli-

ent” principle. The bank does not tolerate any form of

anonymity within the business relationship with clients

and does not carry out operations for clients which in-

volve funds of unclear or doubtful origin.

Front-line employees who carry out the process of iden-

tication and verication of clients serve as an impor-

tant protection measure against money laundering and

terrorist funding. Every planned transaction is analysed,

and potential abnormalities are looked into. Front-line

employees gather the necessary information about the

client to create a client prole. By being aware of the

indicators of abnormalities, employees are able to dis-

tinguish the indicators of abnormal behavioural char-

acteristics and abnormal transactions among clients. To

ensure the bank’s anti-money laundering and terror-

ist funding protection measures are adequate, we also

conduct system monitoring of operations on all client

accounts to capture any abnormalities in client transac-

tions. All unusual business operations are reported un-

der Section 17 of Act No. 297/ 2008 Coll. to the Financial

Intelligence Unit, with whom we closely cooperate.

People who prioritise values such as simplicity, clari-

ty, fairness, transparency, and credibility thrive in Pri-

ma banka. We apply the same values when selecting

and developing our employees. We care about ad-

herence to the principles of impartiality and equali-

ty and give the graduates a fair chance to jump-start

their careers and grow professionally in the fast-

est-growing retail bank in Slovakia.

10.

Sustainability report for 2024, including the independent auditor’s report

Sustainability report

for 2024

drawn up in accordance with CSRD/ESRS

ESG Report According to ESRS

1. Introduction

1.1. Purpose of the report and its preparation ESRS

2 BP-1, BP-2

The Bank discloses non-nancial information in accord-

ance with Act No. 431/2002 Coll. on Accounting, which

transposed the Corporate Sustainability Reporting Di-

rective (CSRD) and the related European Sustainability

Reporting Standards (ESRS). These standards provide

a binding framework for reporting sustainability infor-

mation in the EU. The ESRS identies the specic infor-

mation that undertakings need to disclose about their

material sustainability impacts, risks and opportuni-

ties, focusing on environmental, social and govern-

ance aspects. The ESRS standards aim to increase the

transparency and comparability of sustainability infor-

mation, enabling stakeholders to make informed deci-

sions and supporting undertakings in their responsible

and sustainable business activities. The disclosure within

the meaning of the EU taxonomy, Regulation 2020/852

is part of Chapter 3. Environment.

The Bank prepared this report as its rst sustainability re-

port. The report was prepared on an individual basis and

the Bank approached the preparation of the sustainability

report with due importance and expertise. The process in

cluded the involvement of the relevant departments across

the Bank whose activities directly relate to the areas covered

by the ESRS. The basis for the preparation of the report was

the double materiality assessment, which is described in

more detail in the individual sections of the report. Based

on the double materiality principle, the material areas and

impacts, risks and opportunities of the Bank addressed in

the report have been identied from an ESRS perspective.

Sources of uncertainty in estimates and results

For the preparation of the Sustainability Report, the Bank

mainly used the data available in the Bank's data ware-

house. The Climate Change Section E1 used estimates to

calculate downstream emissions due to the unavailabili-

ty of data in the data warehouse or to the lack of publicly

available data, or used data from an external company.

The Bank is constantly striving to improve the quality

and availability of the necessary data.

Corporate governance is described in paragraph 6.1.2.

Governance.

The strategy is described in the individual parts of the

report - 3.1.3, 5.1.2, 5.2.2.

The role of administrative, management and supervi-

sory bodies in the eld of sustainability (ESRS 2 GOV-1

- paragraphs 21 and 22)

Composition and diversity of administrative, manage-

ment and supervisory bodies

As of 31 December 2024, the Board of Directors

of Prima Banka is composed of three members, of whom:

• two are men, one is a woman,

• they all have years of banking expertise, including stra-

tegic management, risk management and compliance.

The Supervisory Board of the Bank is composed of

three members, of whom:

• they are all men,

• one member is an employee representative, elected

by the employees of the bank, who at the same time

meets the criteria of an independent member,

• the Chairman of the Supervisory Board has profes-

sional experience in the eld of audit,

• the employee representative has a long experience in

the banking sector.

Gender diversity:

• Board of Directors: 33% women, 67% men

• Supervisory Board: 0% women, 100% men

Percentage of independent members in the Superviso-

ry Board: 33% (1 of 3)

Roles and responsibilities of bodies in the eld of

sustainability

The Board of Directors of the Bank shall be responsible,

ESG Report According to ESRS

in accordance with its powers, for the strategic oversight

of sustainability, including the ability to set targets re-

garding material impacts, risks and opportunities.

However, no formal commitments or specic sustain-

ability targets were made by the Board in 2024. In

the given period, the Bank approached ESG topics pri-

marily from the point of view of regulatory compliance,

without setting its own quantied targets. For this rea-

son, no sustainability KPIs are included in the remunera-

tion schemes of the directors.

The Supervisory Board exercises control over the deci-

sions of the Executive Board and provides independent

oversight of sustainability. It has the power to request

information on the fullment of relevant legal require-

ments and on the related activities of the Bank.

Management and control mechanisms

in the eld of sustainabilit

The management of sustainability issues in the Bank is car-

ried out in accordance with internal governance through

general rules and an internal control framework, which

are also applied to other areas of the Bank's activities.

Responsibilities are allocated within the Bank's standard

organisational structure and activities, while monitoring

compliance with legal obligations in the area of sustain-

ability is part of the existing control functions.

The Bank has not yet established separate organi-

sational units or dedicated sustainability processes.

Compliance with regulatory requirements is ensured

as part of the general compliance management and

internal control system, to the extent appropriate to

the regulatory obligations.

The company and its business model

(ESRS 2 SBM-1)

Prima Banka is a Slovak banking institution with a uni-

versal orientation that provides nancial services to res-

idents, entrepreneurs, local governments and select-

ed segments of the public sector. The main products

and services of the bank include:

• deposit products (current and savings accounts, term deposits),

• credit products (consumer loans, mortgage loans,

business loans and municipal loans),

• payment services and electronic banking.

The Bank operates exclusively in the territory of the

Slovak Republic. It operates through a branch network,

electronic channels and partner distribution models.

In 2024, the bank focused mainly on the digitisation of

processes, the simplication of the product portfolio

and the growth of the retail segment.

The value chain of Prima Banka starts by raising nan-

cial resources mainly from the population and local gov-

ernments in the form of deposits and current accounts.

These resources are valorised by the bank through the

provision of loans to households, entrepreneurs and lo-

cal governments. A key role in the evaluation process is

played by internal activities such as:

• assessment and management of credit, operational

and reputational risk,

• management of client accounts and transactions,

• ensuring compliance with legal and regulatory requirements,

• development and operation of digital banking services,

• providing services to clients in branches and online

environments.

The Bank cooperates with external technology sup-

pliers, infrastructure providers, consulting companies

and regulatory bodies. The output of the value chain

consists in nancial products and services provided to

clients, while supporting the stability of the nancial sys-

tem and local communities.

The Bank's stakeholders are mainly clients, employees,

shareholders, investors, regulators and suppliers. The

Board of Directors of the Bank is kept informed of the

views and interests of stakeholders through ongoing

meetings with managers.

Downstream part of the value chain

In the relevant part of the downstream part of the value

chain, the bank included clients from the retail and corpo-

rate banking segments, including municipalities. The Bank

ESG Report According to ESRS

focused on assessing the impact of nancing these clients

through the nancial products and loans provided.

Retail clients

In the eld of retail banking, the bank analysed the mort-

gage loans provided from the standpoint of the nanced

real estate in an eort to gain a better understanding of en-

ergy eciency and emissions performance in its portfolio.

Non-retail clients

In the segment of corporate clients, the analysis was

2. Double materiality assessment

2.1. Description of the procedure for identifying

material topics in accordance with ESRS 2 IRO-1

The procedure for identifying and assessing material

topics, impacts, risks and opportunities will be described

in detail within the individual subchapters related to the

relevant standards (E1, S1, S4 and G1). This process in-

volves a systematic assessment of factors that can po-

tentially have a major impact on the environmental, social

and governance aspects of the bank's operations. The -

nal selection of material topics was made based on the

assessment of impact materiality and nancial materiality.

Non-material sustainability matters (IRO-1)

The Bank examined various sustainability matters, includ-

ing pollution (ESRS E2), water and marine resources (ESRS

E3), biodiversity and ecosystems (ESRS E4), resource use

and circular economy (ESRS E5). The assessment revealed

that the impacts, risks, and opportunities in these areas are

not material, both in relation to the bank’s business model

and the structure of its portfolio. The process for identify-

ing and assessing impacts, risks and opportunities was the

same for all sustainability matters. The evaluation took into

account the business model as well as the value chain.

The Bank does not own sites in or near areas of biodi-

versity sensitivity and does not have a negative impact on

these areas.

2.2. Description of the stakeholder engagement

processes ESRS 2 IRO-1

A description is provided within each chapter.

2.3. List of identied material sustainability topics

in accordance with ESRS 2 IRO-2

This list includes the material sustainability topics iden-

tied based on the double materiality assessment and

categorises them according to the relevant areas (Envi-

ronmental, Social, Governance) and their subtopics.

focused on the impact of loans and nancing in terms

of climate risks. The Bank pays attention to the impact

of climate and environmental risks on the business ac-

tivities of its clients and also to the emission intensity of

their activities.

In 2024, environmental, social and governance (ESG)

factors were not directly reected in the structure of the

bank's business model. ESG aspects were monitored

mainly in terms of compliance with legal and regulatory

obligations, without signicant impact on strategic deci-

sion-making or product design.

ESG Report According to ESRS

ESRS Material subtopics

Materiality

Impact Financial

E1-Climate change

Climate change mitigation

Yes Yes

Energy

E2-Pollution No No

E3-Water and marine

resources

No No

E4-Biodiversity

and ecosystems

No No

E5-Resource use and circu-

lar economy

No No

S1-Own workforce

Working conditions

Yes YesEqual treatment and opportunities for everyone

Other labour rights

S2-Workers

in the value chain

No No

S3-Aected communities No No

S4-Consumers

and end-users

Information impacts on consumers and end-users

Yes Yes

Social inclusion of consumers and/or end-users

G1-Business conduct

Whistleblower Protection

Yes YesCorruption and bribery

Corporate culture

Corporate governance

& ethics

AML No Yes

List of disclosure requirements

Page

Additional

information

ESRS 2 - General disclosures

BP-1 – General basis for preparation of sustainability statements 2

BP-2 – Disclosures in relation to specic circumstances 2

GOV-1 – The role of the administrative, management and supervisory bodies 2,164

GOV-2 – Information provided to and sustainability matters addressed by

the undertaking’s administrative, management and supervisory bodies

165

GOV-3 – Integration of sustainability-related performance in incentive

schemes

142

GOV-4 – Statement on due diligence 165

ESG Report According to ESRS

Page

Additional

information

GOV-5 – Risk management and internal controls over sustainability

reporting

165

SBM-1 - Strategy, business model and value chain 3

SBM-2 – Interests and views of stakeholders 153,160

SBM-3 – Material impacts, risks and

opportunities and their interaction

with strategy and

business model

142,153,161

IRO-1 – Description of the processes to identify and

assess material im-

pacts, risks and

opportunities

4,143,165

IRO-2 – Disclosure requirements in ESRS covered by the undertaking’s

sustainability statement

ESRS E1 - Climate Change

ESRS 2 GOV-3 Integration of sustainability-related performance in incen-

tive schemes

142

E1-1 – Transition plan for climate change mitigation 142

ESRS 2 SBM-3 – Material impacts, risks and

opportunities and their inter-

action with strategy and business model

142

ESRS 2 IRO-1 – Description of the processes to identify and assess mate-

rial climate-related impacts, risks and opportunities

143

E1-2 – Policies related to climate change mitigation and adaptation 145

E1-3 – Actions and

resources related to climate change policies 145

E1-4 – Targets related to climate change mitigation and adaptation 147

E1-5 – Energy consumption and mix 147

E1-6 – Gross scopes 1, 2, 3 and Total GHG emissions 149

E1-7 – GHG removals and GHG mitigation projects nanced through car-

bon credits

Non-material

subtopic

E1-8 – Internal carbon pricing -

Non-material

subtopic

E1-9 – Anticipated nancial eects from material physical and transition

risks and potential climate-related opportunities

Non-material

subtopic

ESRS E2 - Pollution Non-material topic

ESRS 2 IRO-1 – Description of the processes to identify and assess mate-

rial pollution-related impacts, risks and opportunities

E2-1 – Policies related to pollution -

E2-2 – Actions and resources related to pollution -

E2-3 – Targets related to pollution -

E2-4 – Pollution of air, water and soil -

ESG Report According to ESRS

Page

Additional

information

E2-5 – Substances of concern and substances of very high concern -

E2-6 – Anticipated nancial eects from pollution-related impacts, risks

and opportunities

ESRS E3 - Water and marine resources Non-material topic

ESRS 2 IRO-1 – Description of the processes to identify and assess mate-

rial water and marine resources-related impacts, risks and opportunities

E3-1 – Policies related to water and marine resources -

E3-2 – Actions and resources related to water and marine resources -

E3-3 – Targets related to water and marine resources -

E3-4 – Water consumption -

E3-5 – Anticipated nancial eects from water and marine resources-re-

lated impacts, risks and opportunities

ESRS E4 - Biodiversity and ecosystems Non-material topic

E4-1 – Transition plan and consideration of biodiversity and ecosystems

in the strategy and business model

ESRS 2 SBM-3 – Material impacts, risks and opportunities and their inter-

action with strategy and business model

ESRS 2 IRO-1 – Description of the processes to identify and assess mate-

rial biodiversity and ecosystem-related impacts, risks and opportunities

E4-2 – Policies related to biodiversity and ecosystems -

E4-3 – Actions and resources related to biodiversity and ecosystems -

E4-4 – Targets related to biodiversity and ecosystems -

E4-5 – Impact metrics related to biodiversity and ecosystems change -

E4-6 – Anticipated nancial eects from biodiversity and ecosystem-re-

lated impacts, risks and opportunities

ESRS E5 - Resource use and circular economy Non-material topic

ESRS 2 IRO-1 – Description of the processes to identify and assess

material resource use and circular economy-related impacts, risks and

opportunities

E5-1 – Policies related to resource use and circular economy -

E5-2 – Actions and resources related to resource use and circular

economy

E5-3 – Targets related to resource use and circular economy -

E5-4 – Resource inows -

E5-5 – Resource outows -

ESG Report According to ESRS

Page

Additional

information

E5-6 – Anticipated nancial eects from resource use and circular econo-

my-related impacts, risks and opportunities

ESRS S1 - Own workforce

ESRS 2 SBM-2 – Interests and views of stakeholders 153

ESRS 2 SBM-3 – Material impacts, risks and opportunities and their inter-

action with the strategy and business model

153

S1-1 – Policies related to own workforce 154

S1-2 – Processes for engaging with own workers and workers’ representa-

tives about impacts

155

S1-3 – Processes to remediate negative impacts and channels for own

workers to raise concerns

155

S1-4 – Taking action on material impacts on own workforce, and ap-

proaches to mitigating material risks and pursuing material opportunities

related to own workforce, and eectiveness of those actions

155

S1-5 – Targets related to managing material negative impacts, advancing

positive impacts, and managing material risks and opportunities

155

S1-6 – Characteristics of the undertaking’s employees

155

S1-7 – Characteristics of non-employee workers in the undertaking’s own

workforce

156

S1-8 – Collective bargaining coverage and social dialogue -

Non-material

subtopic

S1-9 – Diversity metrics 156

S1-10 – Adequate wages 157

S1-11 – Social protection 157

S1-12 – Persons with disabilities 157

S1-13 – Training and skills development metrics 157

S1-14 – Health and safety metrics -

Non-material

subtopic

S1-15 – Work-life balance metrics 157

S1-16 – Remuneration metrics (gender pay gap and total remuneration) 158

S1-17 – Incidents, complaints and severe human rights impacts 158

ESRS S2 - Workers in the value chain Non-material topic

ESRS 2 SBM-2 Interests and views of stakeholders -

ESRS 2 SBM-3 Material impacts, risks and opportunities and their interac-

tion with strategy and business model

S2-1 – Policies related to value chain workers -

ESG Report According to ESRS

Page

Additional

information

S2-2 – Processes for engaging with value chain workers about impacts -

S2-3 – Processes to remediate negative impacts and channels for value

chain workers to raise concerns

S2-4 – Taking action on material impacts on value chain workers, and ap-

proaches to managing material risks and pursuing material opportunities

related to value chain workers, and eectiveness of those action

S2-5 – Targets related to managing material negative impacts, advancing

positive impacts, and managing material risks and opportunities

ESRS S3 - Aected communities Non-material topic

ESRS 2 SBM-2 – Interests and views of stakeholders -

ESRS 2 SBM-3 – Material impacts, risks and opportunities and their inter-

action with strategy and business model

S3-1 – Policies related to aected communities -

S3-2 – Processes for engaging with aected communities about impacts -

S3-3 – Processes to remediate negative impacts and channels for aect-

ed communities to raise concerns

S3-4 – Taking action on material impacts on affected communities, and

approaches to managing material risks and pursuing material opportunities

related to affected communities, and eectiveness of those action

S3-5 – Targets related to managing material negative impacts, advancing

positive impacts, and managing material risks and opportunities

ESRS S4 - Consumers and

end-users

ESRS 2 SBM-2 – Interests and views of stakeholders 160

ESRS 2 SBM-3 – Material impacts, risks and opportunities and their inter-

action with strategy and

business model

161

S4-1 – Policies related to consumers and end-users 162

S4-2 – Processes for engaging with consumers and end-users about

impacts

162

S4-3 – Processes to remediate negative impacts and channels for con-

sumers and end-users to raise concerns

162

S4-4 – Taking action on material impacts on consumers and end-users,

and approaches to managing material risks and pursuing material oppor-

tunities related to consumers and end- users, and eectiveness of those

actions

163

S4-5 – Targets related to managing material negative impacts, advancing

positive impacts, and managing material risks and opportunities

164

ESRS G1 - Business conduct

ESG Report According to ESRS

Page

Additional

information

ESRS 2 GOV-1 – The role of the administrative, supervisory and manage-

ment bodies

164

ESRS 2 IRO-1 – Description of the processes to identify and assess mate-

rial impacts, risks and opportunities

165

G1-1 – Business conduct policies and corporate culture 166

G1-2 – Management of relationships with suppliers -

Non-material

subtopic

G1-3 – Prevention and detection of corruption and bribery 168

G1-4 – Conrmed incidents of corruption or bribery 169

G1-5 – Political inuence and lobbying activities -

Non-material

subtopic

G1-6 – Payment practices -

Non-material

subtopic

List of data points in cross-cutting and thematic standards arising from other EU legislations

Disclosure requirement

and related datapoint

SFDR

(1)

reference

Pillar 3

(2)

reference

Benchmark

Regulation

(3)

reference

EU Climate

Law

(4)

reference

Page

ESRS 2 GOV-1 Board’s gender

diversity paragraph 21 (d)

x x 2

ESRS 2 GOV-1 Percentage of

board members who are inde-

pendent paragraph 21 (e)

x 2

ESRS 2 GOV-4 Statement on due

diligence paragraph 30

x 2

ESRS 2 SBM-1 Involvement in

activities related to fossil fuel

activities paragraph 40 (d) i

x x x 168

ESRS 2 SBM-1 Involvement in

activities related to chemical pro-

duction paragraph 40 (d) ii

x x 168

ESG Report According to ESRS

Disclosure requirement

and related datapoint

SFDR

(1)

reference

Pillar 3

(2)

reference

Benchmark

Regulation

(3)

reference

EU Climate

Law

(4)

reference

Page

ESRS 2 SBM-1 Involvement in

activities related to controversial

weapons paragraph 40 (d) iii

x x 168

ESRS 2 SBM-1 Involvement in

activities related to cultivation and

production of tobacco paragraph

40 (d) iv

x 168

ESRS E1-1 Transition plan to reach

climate neutrality by 2050 para-

graph 14

x 142

ESRS E1-1 Undertakings excluded

from Paris-aligned Benchmarks

paragraph 16 (g)

x x 142

ESRS E1-4 GHG emission reduc-

tion targets paragraph 34

x x x 147

ESRS E1-5 Energy consumption

from fossil sources disaggregat-

ed by sources (only high climate

impact sectors) paragraph 38

Information not

reported for

2024

ESRS E1-5 Energy consumption

and mix paragraph 37

x 147

ESRS E1-5 Energy intensity

associated with activities in high

climate impact sectors paragraphs

40 to 43

Information not

reported for

2024

ESRS E1-6 Gross Scope 1, 2, 3 and

Total GHG emissions paragraph

x x x 149

ESRS E1-6 Gross GHG emissions

intensity paragraphs 53 to 55

x x x 152

ESRS E1-7 GHG removals and

carbon credits paragraph 56

Non-material

topic

ESRS E1-9 Exposure of the

benchmark portfolio to cli-

mate-related physical risks para-

graph 66

Information not

reported for

2024

ESRS E1-9 Disaggregation of

monetary amounts by acute and

chronic physical risk paragraph

66 (a)

Information not

reported for

2024

ESRS E1-9 Location of signicant

assets at material physical risk

paragraph 66 (c).

Information not

reported for

2024

ESG Report According to ESRS

Disclosure requirement

and related datapoint

SFDR

(1)

reference

Pillar 3

(2)

reference

Benchmark

Regulation

(3)

reference

EU Climate

Law

(4)

reference

Page

ESRS E1-9 Breakdown of the

carrying value of its real estate as-

sets by energy-eciency classes

paragraph 67 (c).

Information not

reported for

2024

ESRS E1-9 Degree of exposure of

the portfolio to climate- related

opportunities paragraph 69

Information not

reported for

2024

ESRS E2-4 Amount of each

pollutant listed in Annex II of the

E-PRTR Regulation (European

Pollutant Release and Transfer

soil, paragraph 28

Non-material

topic

ESRS E3-1 Water and marine

resources, paragraph 9

Non-material

topic

ESRS E3-1 Dedicated policy par-

agraph 13

Non-material

topic

ESRS E3-1 Sustainable oceans

and seas paragraph 14

Non-material

topic

ESRS E3-4 Total water recycled

and reused paragraph 28 (c)

Non-material

topic

ESRS E3-4 Total water consump-

tion in m3 per net revenue on

own operations paragraph 29

Non-material

topic

ESRB 2 – IRO 1 – E4 paragraph

16 (a) i

Non-material

topic

ESRS 2 – IRO 1 – E4, paragraph

16 (b)

Non-material

topic

ESRS 2 – IRO 1 – E4 paragraph

16 (c)

Non-material

topic

ESRS E4-2 Sustainable land /

agriculture practices or policies

paragraph 24 (b)

Non-material

topic

ESRS E4-2 Sustainable oceans /

seas practices or policies para-

graph 24 (c)

Non-material

topic

ESRS E4-2 Policies to address

deforestation paragraph 24 (d)

Non-material

topic

ESRS E5-5 Non-recycled waste

paragraph 37 (d)

Non-material

topic

ESRS E5-5 Hazardous waste and

radioactive waste paragraph 39

Non-material

topic

ESG Report According to ESRS

Disclosure requirement

and related datapoint

SFDR

(1)

reference

Pillar 3

(2)

reference

Benchmark

Regulation

(3)

reference

EU Climate

Law

(4)

reference

Page

ESRS 2 – SBM3 – S1 Risk of inci-

dents of forced labour paragraph

14 (f)

Non-material

topic

ESRS 2 – SBM3 – S1 Risk of inci-

dents of child labour paragraph

14 (g)

Non-material

topic

ESRS S1-1 Human rights policy

commitments paragraph 20

x 154

ESRS S1-1 Due diligence poli-

cies on issues addressed by the

fundamental International Labour

Organisation Conventions 1 to 8,

paragraph 21

x 154

ESRS S1-1 Processes and meas-

ures for preventing tracking in

human beings paragraph 22

x 154

ESRS S1-1 Workplace accident

prevention policy or management

system, paragraph 23

x 154

ESRS S1-3 Grievance/complaints

handling mechanisms paragraph

32 (c)

x 155

ESRS S1-14 Number of fatalities

and number and rate of workre-

lated accidents paragraph 88 (b)

and (c)

x x

Non-material

topic

ESRS S1-14 Number of days lost

to injuries, accidents, fatalities or

illness paragraph 88 (e)

Non-material

topic

ESRS S1-16 Unadjusted gender

pay gap paragraph 97 (a)

x x 158

ESRS S1-16 Excessive CEO pay

ratio paragraph 97 (b)

x 158

ESRS S1-17 Incidents of discrimi-

nation paragraph 103 (a)

x 158

ESRS S1-17 Non-respect of UNGPs

on Business and Human Rights

and OECD paragraph 104 (a)

x x 158

ESRS 2 – SBM3– S2 Signicant

risk of child labour or forced la-

bour in the value chain paragraph

11 (b)

Non-material

topic

ESRS S2-1 Human rights policy

commitments, paragraph 17

Non-material

topic

ESG Report According to ESRS

Disclosure requirement

and related datapoint

SFDR

(1)

reference

Pillar 3

(2)

reference

Benchmark

Regulation

(3)

reference

EU Climate

Law

(4)

reference

Page

ESRS S2-1 Policies related to val-

ue chain workers, paragraph 18

Non-material

topic

ESRS S2-1 Non-respect of UNGPs

on Business and Human Rights

principles and OECD guidelines

paragraph 19

x x

Non-material

topic

ESRS S2-1 Due diligence poli-

cies on issues addressed by the

fundamental International Labour

Organisation Conventions 1 to 8,

paragraph 19

Non-material

topic

ESRS S2-4 Human rights issues

and incidents connected to its

upstream and downstream value

chain paragraph 36

Non-material

topic

ESRS S3-1 Human rights policy

commitments, paragraph 16

Non-material

topic

ESRS S3-1 Non-respect of UNGPs

on Business and Human Rights,

ILO principles or and OECD

guidelines paragraph 17

x x

Non-material

topic

ESRS S3-4 Human rights issues

and incidents paragraph 36

Non-material

topic

ESRS S4-1 Policies related to con-

sumers and end-users, paragraph

x 162

ESRS S4-1 Non-respect of UNGPs

on Business and Human Rights

and OECD guidelines paragraph

x x 162

ESRS S4-4 Human rights issues

and incidents paragraph 35

x 163

ESRS G1-1 United Nations Con-

vention against Corruption para-

graph 10 (b)

x 167

ESRS G1-1 Protection of whistle-

blowers paragraph 10 (d)

x 167

ESRS G1-4 Fines for violation of

anticorruption and anti-bribery

laws paragraph 24 (a)

x x 169

ESG Report According to ESRS

3. EU Taxonomy

The EU taxonomy is based on the European Green

Deal, which aims to achieve climate neutrality by

2050. The EU taxonomy introduced criteria to identify

economic activities that make a signicant contribu-

tion to the objectives of the European Green Deal.

These environmental objectives are:

a) focus on climate change;

b) adaptation to climate change;

c) sustainable use and protection of water and marine

resources;

d) transition to a circular economy;

e) pollution prevention and control;

f) protection and restoration of biodiversity

and ecosystems.

The disclosure of key performance indicators (KPIs)

and relevant key indicators is carried out in accordance

with Regulation (EU) 2021/2178. This regulation comple-

ments the EU Taxonomy (Regulation (EU) 2020/852)

and governs the manner in which companies subject to

Articles 19a or 29a of Directive 2013/34/EU shall disclose

the information related to environmentally sustaina-

ble economic activities. This regulation also includes

a methodology for fullling disclosure obligations.

Disclosure requirement

and related datapoint

SFDR

(1)

reference

Pillar 3

(2)

reference

Benchmark

Regulation

(3)

reference

EU Climate

Law

(4)

reference

Page

ESRS G1-4 Standards of anti- cor-

ruption and anti- bribery para-

graph 24 (b)

x 167

Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability related disclosures in the nancial services

sector (Sustainable Finance Disclosures Regulation) (OJ L 317, 09.12.2019, p. 1).

Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment

rms and amending Regulation (EU) No 648/2012 (Capital Requirements Regulation – "CRR") (OJ L 176, 27.6.2013, p. 1).

Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in nancial instruments and nancial

contracts or to measure the performance of investment funds, and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171,

29.6.2016, p. 1).

Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amend-

ing Regulations (EC) No 401/2009 and (EU) 2018/1999 (European Climate Law) (OJ L 243, 09.07.2021, p. 1).

2.4. Minimum disclosure requirements

(MDR-P, MDR-A, MDR-M, MDR-T)

The minimum disclosure requirements for policies, ac-

tions, metrics and targets are detailed in the sub-sec-

tions for the standards that are material to the Bank

based on the double materiality assessment (E1, S1, S4

and G1).

ESG Report According to ESRS

In the case of banks, which are subject to the disclosure

obligation under the above articles, the key indicator is

the Green Asset Ratio – GAR. This indicator measures

the ratio of exposures related to taxonomy-compliant

activities in relation to total assets, covering loans and

advances, debt securities, participations and repos-

sessed collateral. The GAR is calculated in two ways,

namely on the basis of turnover and capital expendi-

ture, while also taking into account ow based on the

increments for a given year.

When calculating the GAR, exposures to central govern-

ments, central banks and supranational issuers, which

mainly relate to sovereign bonds and exposures to the

Alignment/eligibility within the taxonomy has been

assessed for enterprises subject to non-nancial dis-

closure obligations under NFRD (Article 19a or Article

29a of Directive 2013/34/EU) as well as for retail cli-

ents of the bank within the meaning of EU Regulation

2021/2178. In the case of non-retail clients, eligibility is

determined on the basis of publicly available informa-

tion and information from the client, while alignment

with taxonomy is determined on the basis of the cli-

ents' annual reports from the prior year to the report-

ing year. In the case of retail clients and loans linked to

residential property assets, it has been assumed that

they are subject to the same technical eligibility crite-

ria under the taxonomy as the real estate sector.

Economic activities not eligible under the tax-

onomy consist mainly of exposures to nancial

National Bank of Slovakia, have been excluded from the

calculation of the numerator and denominator of the KPIs.

Exposures to enterprises not subject to the obligation

to disclose non-nancial information under the NFRD,

interbank loans on demand, which mainly consist of

bank deposits intended for correspondent banking,

and loans to the population that are not associated

with residential property assets or real estate renova-

tion were excluded from the calculation of the numer-

ator under the taxonomy.

Individual KPIs and GAR are presented in tabular form

in the Annex to the Report.

and non-nancial clients who are not obliged to dis-

close non-nancial information and retail clients whose

exposures are not associated with loans for residential

property assets or real estate renovation.

Economic activities eligible under the taxono-

my consist mainly in retail client exposure (citizens

and VBD). These are exposures associated with loans

for real estate assets intended for housing or prop-

erty renovation.

The GAR for the previous year is reported on the ba-

sis of the old methodology. In 2024, the methodolo-

gy for exposures reported by nancial companies in

the numerator of the model was reassessed (those

not subject to disclosure requirements were moved to

the denominator) for nancial exposures. At the same

Share of green assets - stock and ow

GAR based on the KPI

related to turnover

GAR based

on the KPI related

to CapEX

Main KPIs GAR stock 0.00% 0.00%

Additional KPIs GAR ow 0.00% 0.00%

ESG Report According to ESRS

time, the reporting of information for households was

reassessed, eligible exposures were claried based

on the purpose of nancing, and exposures secured

by immovable property for residential purposes after

2021 were excluded from harmonised exposures, as

these are estimates.

The bank does not report sectoral information in the

numerator of the GAR, as it does not have selected

exposures under Article 10 of Regulation 2021/2178,

and exposures in the denominator are not manda-

tory in the model.

Activities related to nuclear energy and fossil gas

The Bank does not have eligible exposures under these

activities. Ineligible activities were identied on the ba-

sis of NACE codes, taking into account the nature of the

enterprise's activity and excluding special-purpose loans

that did not directly nance the given activity. These ex-

posures made up the numerator of the KPIs. The KPI de-

nominator was the total assets, depending on KPIs (Turn-

over, Capital Expenditure, Flow – for turnover and capital

expenditure and nancial guarantees for turnover, capital

expenditure and ow - turnover and capital expenditure).

Template for the Bank’s Key Performance Indicators (KPIs)

Model

number

Name Description

0 KPI Summary

Summary of Key Performance Indicators (KPIs) disclosed by the

Bank pursuant to Article 8 of the Taxonomy Regulation.

1 Assets for the calculation of GAR Relevant KPIs for calculating the Green Assets Ratio (GAR).

2 GAR - Sector Information

N/A - The bank has no selected exposures under Article 10 of

Regulation 2021/2178, and exposures in the denominator are

not mandatory in the template.

3 KPIs referring to GAR and related to stock

GAR turnover and capital expenditures – the share of total

assets that nance sectors relevant to the taxonomy for eligible

activities, and which are aligned with the taxonomy under each

of the 6 objectives, along with the share of total assets held by

the Bank. Calculated on the basis of template 1.

4 KPIs referring to GAR and related to ow

GAR turnover and capital expenditure related to credit ow

(new loans with value at origination, without any reductions

during the year) – the share of total assets that nance sec-

tors relevant to the taxonomy for eligible activities, and which

are aligned with the taxonomy under each of the 6 objectives,

along with the share of total assets held by the Bank. Calculat-

ed on the basis of template 1.

KPIs related to o–balance sheet

exposures

GAR turnover, capital expenditures and ows for selected o-

balance-sheet exposures (nancial guarantees and managed

assets) – the share of total assets that nance sectors relevant

to the taxonomy for eligible activities, and which are aligned

with the taxonomy under each of the 6 objectives, along with

the share of total assets held by the Bank. The Bank has no

exposures within the managed assets.

KPIs related to fee and commission income

from services other than lending and asset

management

N/A - the indicator is not mandatory until 2026 for the nancial

year 2025.

7 KPIs related to the trading portfolio N/A - the bank has no trading portfolio.

ESG Report According to ESRS

0. Summary of the Key Performance Indicators published by the Bank under Article 8 of the EU Taxonomy

Total envi-

ronmentally

sustainable

assets

KPI

Turnover****

KPI

CapEX*****

% coverage

(over total

assets)***

% of assets

excluded

from the

numerator

of the GAR

(Article 7(2)

and (3) and

Section 1.1.2.

of Annex V)

% of assets

excluded

from the

denominator

of the GAR

(Article 7(1)

and Section

1.2.4 of Annex

Main KPI

Green asset

ratio (GAR)

stock

0,14 0,00 % 0,00 % 83,85 % 9,53 % 16,15 %

Total envi-

ronmentally

sustainable

activities

KPI Turnover KPI CapEX

% coverage

(over total

assets)

% of assets

excluded

from the

numerator

of the GAR

(Article 7(2)

and (3) and

Section 1.1.2.

of Annex V)

% of assets

excluded

from the

denominator

of the GAR

(Article 7(1)

and Section

1.2.4 of Annex

Additional

KPIs

GAR (ow) - 0,00 % 0,00 % 47,19 % 12,37 % 52,81 %

Trading

book*

N/A N/A N/A

Financial

guarantees

- 0,00 % 0,00 %

Assets under

management

N/A N/A N/A

Fees and

commissions

income**

N/A N/A N/A

* For credit institutions that do not meet the conditions of Article 94(1) of the CRR or the conditions set out in Article 325a(1) of the CRR

**Fees and commissions income from services other than lending and AuM

Instutitons shall dislcose forwardlooking information for this KPIs, including information in terms of targets, together with relevant explana-

tions on the methodology applied.

*** % of assets covered by the KPI over banks´ total assets

****based on the Turnover KPI of the counterparty

*****based on the CapEx KPI of the counterparty, except for lending activities where for general lending Turnover KPI is used

Note 1: Across the reporting templates: cells shaded in black should not be reported.

Note 2: Fees and Commissions (sheet 6) and Trading Book (sheet 7) KPIs shall only apply starting 2026. SMEs´inclusion in these KPI will

only apply subject to a positive result of an impact assessment.

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

a b c d e f

Million EUR 31.12.2024

Total [gross] carrying amount

Climate Change Mitigation (CCM)

Of which towards taxonomy relevant sectors (Taxonomy-

-eligible)

Of which environmentally sustainable (Taxono-

my-aligned)

Of which

Use of

Proceeds

Of which

transiti-

onal

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

4 982,80 4 694,44 0,14 - - -

2 Financial undertakings 68,16 9,82 0,14 - - -

3 Credit institutions - - - - - -

4 Loans and advances - - - - - -

5 Debt securities, including UoP - - - - - -

6 Equity instruments - - - - -

7 Other nancial corporations 68,16 9,82 0,14 - - -

8 of which investment rms - - - - - -

9 Loans and advances - - - - - -

10 Debt securities, including UoP - - - - - -

11 Equity instruments - - - - -

12 of which management companies - - - - - -

13 Loans and advances - - - - - -

14 Debt securities, including UoP - - - - - -

15 Equity instruments - - - - -

16 of which insurance undertakings - - - - - -

17 Loans and advances - - - - - -

18 Debt securities, including UoP - - - - - -

19 Equity instruments - - - - -

20 Non-nancial undertakings - - - - - -

21 Loans and advances - - - - - -

22 Debt securities, including UoP - - - - - -

23 Equity instruments - - - - -

24 Households 4 814,74 4 684,63 - - - -

25 of which loans collateralised by residential immovable property 4 372,90 4 338,66 - - - -

26 of which building renovation loans 252,08 252,08 - - - -

27 of which motor vehicle loans - - - - - -

28 Local governments nancing 99,90 - - - - -

29 Housing nancing - - - - - -

30 Other local government nancing 99,90 - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

639,12 - - - - -

33 Financial and Non-nancial undertakings 363,15

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 363,15

35 Loans and advances 356,30

36 of which loans collateralised by commercial immovable property 60,48

37 of which building renovation loans -

38 Debt securities -

39 Equity instruments 6,85

40 Non-EU country counterparties not subject to NFRD disclosure obligations -

41 Loans and advances -

42 Debt securities -

43 Equity instruments -

44 Derivatives 0,01

45 On demand interbank loans 1,12

46 Cash and cash-related assets 56,40

47 Other categories of assets (e.g. Goodwill, commodities etc.) 218,44

48 Total GAR assets 5 621,92 4 694,44 0,14 - - -

49 Assets not covered for GAR calculation 1 082,61

50 Central governments and Supranational issuers 168,91

51 Central banks exposure 913,71

52 Trading book -

53 Total assets 6 704,53 4 694,44 0,14 - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees 3,72 - - - - -

55 Assets under management - - - - - -

56 Of which debt securities - - - - - -

57 Of which equity instruments - - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

a g h i j

Million EUR 31.12.2024

Total [gross] carrying amount

Climate Change Adaptation (CCA)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

4 982,80 - - - -

2 Financial undertakings 68,16 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 68,16 - - - -

8 of which investment rms - - - - -

9 Loans and advances - - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments - - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 814,74 - - - -

25 of which loans collateralised by residential immovable property 4 372,90 - - - -

26 of which building renovation loans 252,08 - - - -

27 of which motor vehicle loans -

28 Local governments nancing 99,90 - - - -

29 Housing nancing - - - - -

30 Other local government nancing 99,90 - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

639,12 - - - -

33 Financial and Non-nancial undertakings 363,15

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 363,15

35 Loans and advances 356,30

36 of which loans collateralised by commercial immovable property 60,48

37 of which building renovation loans -

38 Debt securities -

39 Equity instruments 6,85

40 Non-EU country counterparties not subject to NFRD disclosure obligations -

41 Loans and advances -

42 Debt securities -

43 Equity instruments -

44 Derivatives 0,01

45 On demand interbank loans 1,12

46 Cash and cash-related assets 56,40

47 Other categories of assets (e.g. Goodwill, commodities etc.) 218,44

48 Total GAR assets 5 621,92 - - - -

49 Assets not covered for GAR calculation 1 082,61

50 Central governments and Supranational issuers 168,91

51 Central banks exposure 913,71

52 Trading book -

53 Total assets 6 704,53 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees 3,72 - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

a k l m n

Million EUR 31.12.2024

Total [gross] carrying amount

Water and marine resources (WTR)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

4 982,80 - - - -

2 Financial undertakings 68,16 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 68,16 - - - -

8 of which investment rms - - - - -

9 Loans and advances - - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments - - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 814,74

25 of which loans collateralised by residential immovable property 4 372,90

26 of which building renovation loans 252,08

27 of which motor vehicle loans -

28 Local governments nancing 99,90 - - - -

29 Housing nancing - - - - -

30 Other local government nancing 99,90 - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

639,12 - - - -

33 Financial and Non-nancial undertakings 363,15

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 363,15

35 Loans and advances 356,30

36 of which loans collateralised by commercial immovable property 60,48

37 of which building renovation loans -

38 Debt securities -

39 Equity instruments 6,85

40 Non-EU country counterparties not subject to NFRD disclosure obligations -

41 Loans and advances -

42 Debt securities -

43 Equity instruments -

44 Derivatives 0,01

45 On demand interbank loans 1,12

46 Cash and cash-related assets 56,40

47 Other categories of assets (e.g. Goodwill, commodities etc.) 218,44

48 Total GAR assets 5 621,92 - - - -

49 Assets not covered for GAR calculation 1 082,61

50 Central governments and Supranational issuers 168,91

51 Central banks exposure 913,71

52 Trading book -

53 Total assets 6 704,53 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees 3,72 - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

a o p q r

Million EUR 31.12.2024

Total [gross] carrying amount

Circular economy (CE)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

4 982,80 - - - -

2 Financial undertakings 68,16 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 68,16 - - - -

8 of which investment rms - - - - -

9 Loans and advances - - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments - - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 814,74 - - - -

25 of which loans collateralised by residential immovable property 4 372,90 - - - -

26 of which building renovation loans 252,08 - - - -

27 of which motor vehicle loans -

28 Local governments nancing 99,90 - - - -

29 Housing nancing - - - - -

30 Other local government nancing 99,90 - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

639,12 - - - -

33 Financial and Non-nancial undertakings 363,15

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 363,15

35 Loans and advances 356,30

36 of which loans collateralised by commercial immovable property 60,48

37 of which building renovation loans -

38 Debt securities -

39 Equity instruments 6,85

40 Non-EU country counterparties not subject to NFRD disclosure obligations -

41 Loans and advances -

42 Debt securities -

43 Equity instruments -

44 Derivatives 0,01

45 On demand interbank loans 1,12

46 Cash and cash-related assets 56,40

47 Other categories of assets (e.g. Goodwill, commodities etc.) 218,44

48 Total GAR assets 5 621,92 - - - -

49 Assets not covered for GAR calculation 1 082,61

50 Central governments and Supranational issuers 168,91

51 Central banks exposure 913,71

52 Trading book -

53 Total assets 6 704,53 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees 3,72 - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

a s t u v

Million EUR 31.12.2024

Total [gross] carrying amount

Pollution (PPC)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

4 982,80 - - - -

2 Financial undertakings 68,16 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 68,16 - - - -

8 of which investment rms - - - - -

9 Loans and advances - - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments - - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 814,74

25 of which loans collateralised by residential immovable property 4 372,90

26 of which building renovation loans 252,08

27 of which motor vehicle loans -

28 Local governments nancing 99,90 - - - -

29 Housing nancing - - - - -

30 Other local government nancing 99,90 - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

639,12 - - - -

33 Financial and Non-nancial undertakings 363,15

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 363,15

35 Loans and advances 356,30

36 of which loans collateralised by commercial immovable property 60,48

37 of which building renovation loans -

38 Debt securities -

39 Equity instruments 6,85

40 Non-EU country counterparties not subject to NFRD disclosure obligations -

41 Loans and advances -

42 Debt securities -

43 Equity instruments -

44 Derivatives 0,01

45 On demand interbank loans 1,12

46 Cash and cash-related assets 56,40

47 Other categories of assets (e.g. Goodwill, commodities etc.) 218,44

48 Total GAR assets 5 621,92 - - - -

49 Assets not covered for GAR calculation 1 082,61

50 Central governments and Supranational issuers 168,91

51 Central banks exposure 913,71

52 Trading book -

53 Total assets 6 704,53 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees 3,72 - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

a w x z aa

Million EUR 31.12.2024

Total [gross] carrying amount

Biodiversity and Ecosystems (BIO)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

4 982,80 - - - -

2 Financial undertakings 68,16 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 68,16 - - - -

8 of which investment rms - - - - -

9 Loans and advances - - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments - - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 814,74

25 of which loans collateralised by residential immovable property 4 372,90

26 of which building renovation loans 252,08

27 of which motor vehicle loans -

28 Local governments nancing 99,90 - - - -

29 Housing nancing - - - - -

30 Other local government nancing 99,90 - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

639,12 - - - -

33 Financial and Non-nancial undertakings 363,15

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 363,15

35 Loans and advances 356,30

36 of which loans collateralised by commercial immovable property 60,48

37 of which building renovation loans -

38 Debt securities -

39 Equity instruments 6,85

40 Non-EU country counterparties not subject to NFRD disclosure obligations -

41 Loans and advances -

42 Debt securities -

43 Equity instruments -

44 Derivatives 0,01

45 On demand interbank loans 1,12

46 Cash and cash-related assets 56,40

47 Other categories of assets (e.g. Goodwill, commodities etc.) 218,44

48 Total GAR assets 5 621,92 - - - -

49 Assets not covered for GAR calculation 1 082,61

50 Central governments and Supranational issuers 168,91

51 Central banks exposure 913,71

52 Trading book -

53 Total assets 6 704,53 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees 3,72 - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

a ab ac ad ae af

Million EUR 31.12.2024

Total [gross] carrying amount

TOTAL (CCM + CCA + WTR + CE + PPC + BIO)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

transiti-

onal

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

4 982,80 4 694,44 0,14 - - -

2 Financial undertakings 68,16 9,82 0,14 - - -

3 Credit institutions - - - - - -

4 Loans and advances - - - - - -

5 Debt securities, including UoP - - - - - -

6 Equity instruments - - - - -

7 Other nancial corporations 68,16 9,82 0,14 - - -

8 of which investment rms - - - - - -

9 Loans and advances - - - - - -

10 Debt securities, including UoP - - - - - -

11 Equity instruments - - - - -

12 of which management companies - - - - - -

13 Loans and advances - - - - - -

14 Debt securities, including UoP - - - - - -

15 Equity instruments - - - - -

16 of which insurance undertakings - - - - - -

17 Loans and advances - - - - - -

18 Debt securities, including UoP - - - - - -

19 Equity instruments - - - - -

20 Non-nancial undertakings - - - - - -

21 Loans and advances - - - - - -

22 Debt securities, including UoP - - - - - -

23 Equity instruments - - - - -

24 Households 4 814,74 4 684,63 - - - -

25 of which loans collateralised by residential immovable property 4 372,90 4 338,66 - - - -

26 of which building renovation loans 252,08 252,08 - - - -

27 of which motor vehicle loans - - - - - -

28 Local governments nancing 99,90 - - - - -

29 Housing nancing - - - - - -

30 Other local government nancing 99,90 - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

639,12 - - - - -

33 Financial and Non-nancial undertakings 363,15

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 363,15

35 Loans and advances 356,30

36 of which loans collateralised by commercial immovable property 60,48

37 of which building renovation loans -

38 Debt securities -

39 Equity instruments 6,85

40 Non-EU country counterparties not subject to NFRD disclosure obligations -

41 Loans and advances -

42 Debt securities -

43 Equity instruments -

44 Derivatives 0,01

45 On demand interbank loans 1,12

46 Cash and cash-related assets 56,40

47 Other categories of assets (e.g. Goodwill, commodities etc.) 218,44

48 Total GAR assets 5 621,92 4 694,44 0,14 - - -

49 Assets not covered for GAR calculation 1 082,61

50 Central governments and Supranational issuers 168,91

51 Central banks exposure 913,71

52 Trading book -

53 Total assets 6 704,53 4 694,44 0,14 - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees 3,72 - - - - -

55 Assets under management - - - - - -

56 Of which debt securities - - - - - -

57 Of which equity instruments - - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover

1. This template shall include information for loans and advances, debt securities and equity instruments in the

banking book, towards nancial corporates, non-nancial corporates (NFC), including SMEs, households (in-

cluding residential real estate, house renovation loans and motor vehicle loans only) and local governments/

municipalities (house nancing).

2. The following accounting categories of nancial assets should be considered: Financial assets at amortised

cost, nancial assets at fair value through other comprehensive income, investments in subsidiaries, joint

ventures and associates, nancial assets designated at fair value through prot or loss and non-trading -

nancial assets mandatorily at fair value through prot or loss, and real estate collaterals obtained by credit

institutions by taking possession in exchange in of cancellation of debts.

3. Banks with non-EU subsidiary should provide this information separately for exposures towards non-EU

counterparties. For non-EU exposures, while there are additional challenges in terms of absence of common

disclosure requirements and methodology, as the EU taxonomy and the NFRD apply only at EU level, given

the relevance of these exposures for those credit institutions with non-EU subsidiaries, these institutions

should disclose a separate GAR for non-EU exposures, on a best eort basis, in the form of estimates and

ranges, using proxies, and explaining the assumptions, caveats and limitations

4. For motor vehicle loans, institutions shall only include those exposures generated after the date of applica-

tion of the disclosure

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover, previous period

ag ah ai aj ak

Million EUR 31.12.2024 -1

Total [gross] carrying amount

Climate Change Mitigation (CCM)

Of which towards taxonomy relevant sectors (Taxonomy-

-eligible)

Of which environmentally sustainable (Taxono-

my-aligned)

Of which

Use of

Proceeds

Of which

transiti-

onal

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

5 057,32 4 815,84 5,15 - - -

2 Financial undertakings 104,84 9,71 - - - -

3 Credit institutions - - - - - -

4 Loans and advances - - - - - -

5 Debt securities, including UoP - - - - - -

6 Equity instruments - - - - -

7 Other nancial corporations 104,84 9,71 - - - -

8 of which investment rms 88,24 9,71 - - - -

9 Loans and advances 99,52 9,71 - - - -

10 Debt securities, including UoP - - - - - -

11 Equity instruments 5,32 - - - -

12 of which management companies - - - - - -

13 Loans and advances - - - - - -

14 Debt securities, including UoP - - - - - -

15 Equity instruments - - - - -

16 of which insurance undertakings - - - - - -

17 Loans and advances - - - - - -

18 Debt securities, including UoP - - - - - -

19 Equity instruments - - - - -

20 Non-nancial undertakings - - - - - -

21 Loans and advances - - - - - -

22 Debt securities, including UoP - - - - - -

23 Equity instruments - - - - -

24 Households 4 952,47 4 806,13 5,15 - - -

25 of which loans collateralised by residential immovable property 4 581,92 4 581,92 4,82 - - -

26 of which building renovation loans 34,50 34,50 - - - -

27 of which motor vehicle loans - - - - - -

28 Local governments nancing - - - - - -

29 Housing nancing - - - - - -

30 Other local government nancing - - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

612,02 - - - - -

33 Financial and Non-nancial undertakings

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations

35 Loans and advances

36 of which loans collateralised by commercial immovable property

37 of which building renovation loans

38 Debt securities

39 Equity instruments

40 Non-EU country counterparties not subject to NFRD disclosure obligations

41 Loans and advances

42 Debt securities

43 Equity instruments

44 Derivatives

45 On demand interbank loans

46 Cash and cash-related assets

47 Other categories of assets (e.g. Goodwill, commodities etc.)

48 Total GAR assets 5 669,34 4 815,84 5,15 - - -

49 Assets not covered for GAR calculation

50 Central governments and Supranational issuers

51 Central banks exposure

52 Trading book

53 Total assets 6 422,37 4 815,84 5,15 - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees - - - - - -

55 Assets under management - - - - - -

56 Of which debt securities - - - - - -

57 Of which equity instruments - - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover, previous period

al am an ao

Million EUR 31.12.2024 -1

Total [gross] carrying amount

Climate Change Adaptation (CCA)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

5 057,32 - - - -

2 Financial undertakings 104,84 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 104,84 - - - -

8 of which investment rms 88,24 - - - -

9 Loans and advances 99,52 - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments 5,32 - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 952,47 - - - -

25 of which loans collateralised by residential immovable property 4 581,92 - - - -

26 of which building renovation loans 34,50 - - - -

27 of which motor vehicle loans -

28 Local governments nancing - - - - -

29 Housing nancing - - - - -

30 Other local government nancing - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

612,02 - - - -

33 Financial and Non-nancial undertakings

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations

35 Loans and advances

36 of which loans collateralised by commercial immovable property

37 of which building renovation loans

38 Debt securities

39 Equity instruments

40 Non-EU country counterparties not subject to NFRD disclosure obligations

41 Loans and advances

42 Debt securities

43 Equity instruments

44 Derivatives

45 On demand interbank loans

46 Cash and cash-related assets

47 Other categories of assets (e.g. Goodwill, commodities etc.)

48 Total GAR assets 5 669,34 - - - -

49 Assets not covered for GAR calculation

50 Central governments and Supranational issuers

51 Central banks exposure

52 Trading book

53 Total assets 6 422,37 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees - - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover, previous period

ap aq ar as

Million EUR 31.12.2024 -1

Total [gross] carrying amount

Water and marine resources (WTR)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

5 057,32 - - - -

2 Financial undertakings 104,84 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 104,84 - - - -

8 of which investment rms 88,24 - - - -

9 Loans and advances 99,52 - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments 5,32 - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 952,47

25 of which loans collateralised by residential immovable property 4 581,92

26 of which building renovation loans 34,50

27 of which motor vehicle loans -

28 Local governments nancing - - - - -

29 Housing nancing - - - - -

30 Other local government nancing - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

612,02 - - - -

33 Financial and Non-nancial undertakings

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations

35 Loans and advances

36 of which loans collateralised by commercial immovable property

37 of which building renovation loans

38 Debt securities

39 Equity instruments

40 Non-EU country counterparties not subject to NFRD disclosure obligations

41 Loans and advances

42 Debt securities

43 Equity instruments

44 Derivatives

45 On demand interbank loans

46 Cash and cash-related assets

47 Other categories of assets (e.g. Goodwill, commodities etc.)

48 Total GAR assets 5 669,34 - - - -

49 Assets not covered for GAR calculation

50 Central governments and Supranational issuers

51 Central banks exposure

52 Trading book

53 Total assets 6 422,37 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees - - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover, previous period

at au av aw

Million EUR 31.12.2024 -1

Total [gross] carrying amount

Circular economy (CE)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

5 057,32 - - - -

2 Financial undertakings 104,84 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 104,84 - - - -

8 of which investment rms 88,24 - - - -

9 Loans and advances 99,52 - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments 5,32 - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 952,47 - - - -

25 of which loans collateralised by residential immovable property 4 581,92 - - - -

26 of which building renovation loans 34,50 - - - -

27 of which motor vehicle loans -

28 Local governments nancing - - - - -

29 Housing nancing - - - - -

30 Other local government nancing - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

612,02 - - - -

33 Financial and Non-nancial undertakings

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations

35 Loans and advances

36 of which loans collateralised by commercial immovable property

37 of which building renovation loans

38 Debt securities

39 Equity instruments

40 Non-EU country counterparties not subject to NFRD disclosure obligations

41 Loans and advances

42 Debt securities

43 Equity instruments

44 Derivatives

45 On demand interbank loans

46 Cash and cash-related assets

47 Other categories of assets (e.g. Goodwill, commodities etc.)

48 Total GAR assets 5 669,34 - - - -

49 Assets not covered for GAR calculation

50 Central governments and Supranational issuers

51 Central banks exposure

52 Trading book

53 Total assets 6 422,37 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees - - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover, previous period

ax ay az ba

Million EUR 31.12.2024 -1

Total [gross] carrying amount

Pollution (PPC)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

5 057,32 - - - -

2 Financial undertakings 104,84 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 104,84 - - - -

8 of which investment rms 88,24 - - - -

9 Loans and advances 99,52 - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments 5,32 - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 952,47

25 of which loans collateralised by residential immovable property 4 581,92

26 of which building renovation loans 34,50

27 of which motor vehicle loans -

28 Local governments nancing - - - - -

29 Housing nancing - - - - -

30 Other local government nancing - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

612,02 - - - -

33 Financial and Non-nancial undertakings

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations

35 Loans and advances

36 of which loans collateralised by commercial immovable property

37 of which building renovation loans

38 Debt securities

39 Equity instruments

40 Non-EU country counterparties not subject to NFRD disclosure obligations

41 Loans and advances

42 Debt securities

43 Equity instruments

44 Derivatives

45 On demand interbank loans

46 Cash and cash-related assets

47 Other categories of assets (e.g. Goodwill, commodities etc.)

48 Total GAR assets 5 669,34 - - - -

49 Assets not covered for GAR calculation

50 Central governments and Supranational issuers

51 Central banks exposure

52 Trading book

53 Total assets 6 422,37 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees - - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover, previous period

bb bc bd be

Million EUR 31.12.2024 -1

Total [gross] carrying amount

Biodiversity and Ecosystems (BIO)

Of which towards taxonomy relevant sectors

(Taxonomy-eligible)

Of which environmentally sustainable

(Taxonomy-aligned)

Of which

Use of

Proceeds

Of which

enabling

GAR - Covered assets in both numerator and denominator

Loans and advances, debt securities and equity instruments not HfT eligible for GAR

calculation

5 057,32 - - - -

2 Financial undertakings 104,84 - - - -

3 Credit institutions - - - - -

4 Loans and advances - - - - -

5 Debt securities, including UoP - - - - -

6 Equity instruments - - - -

7 Other nancial corporations 104,84 - - - -

8 of which investment rms 88,24 - - - -

9 Loans and advances 99,52 - - - -

10 Debt securities, including UoP - - - - -

11 Equity instruments 5,32 - - -

12 of which management companies - - - - -

13 Loans and advances - - - - -

14 Debt securities, including UoP - - - - -

15 Equity instruments - - - -

16 of which insurance undertakings - - - - -

17 Loans and advances - - - - -

18 Debt securities, including UoP - - - - -

19 Equity instruments - - - -

20 Non-nancial undertakings - - - - -

21 Loans and advances - - - - -

22 Debt securities, including UoP - - - - -

23 Equity instruments - - - -

24 Households 4 952,47

25 of which loans collateralised by residential immovable property 4 581,92

26 of which building renovation loans 34,50

27 of which motor vehicle loans -

28 Local governments nancing - - - - -

29 Housing nancing - - - - -

30 Other local government nancing - - - - -

Collateral obtained by taking possession: residential and commercial immovable

properties

- - - - -

Assets excluded from the numerator for GAR calculation (covered in the

denominator)

612,02 - - - -

33 Financial and Non-nancial undertakings

34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations

35 Loans and advances

36 of which loans collateralised by commercial immovable property

37 of which building renovation loans

38 Debt securities

39 Equity instruments

40 Non-EU country counterparties not subject to NFRD disclosure obligations

41 Loans and advances

42 Debt securities

43 Equity instruments

44 Derivatives

45 On demand interbank loans

46 Cash and cash-related assets

47 Other categories of assets (e.g. Goodwill, commodities etc.)

48 Total GAR assets 5 669,34 - - - -

49 Assets not covered for GAR calculation

50 Central governments and Supranational issuers

51 Central banks exposure

52 Trading book

53 Total assets 6 422,37 - - - -

O-balance sheet exposures - Undertakings subject to NFRD disclosure obligations

54 Financial guarantees - - - - -

55 Assets under management - - - - -

56 Of which debt securities - - - - -

57 Of which equity instruments - - - - -

ESG Report According to ESRS

1. Assets for the calculation of GAR - Turnover, previous period

bf bg bh bi bj