Appendix to Resolution No. 26/2026

of the Management Board

of PKO Bank Hipoteczny Spółka Akcyjna

of 6 March 2026

 

 

 

Management Board information on the audit firm conducting the audit of the financial statements of PKO Bank Hipoteczny S.A.

for the year ended 31 December 2025,

as well as regarding the lack of selection of an audit firm to perform assurance

of sustainability reporting in the field of the sustainability reporting

for the year ended 31 December 2025.

 

Pursuant to § 72(1)(6 and 7) of the Regulation of the Minister of Finance of 6 June 2025 on current and periodical information to be reported by issuers of securities and the conditions for treating information required by the laws of a state other than a member state as equivalent, the Management Board of PKO Bank Hipoteczny SA with its registered office in Warsaw, on the basis of the statement of the Supervisory Board of PKO Bank Hipoteczny S.A. of 4 March 2026, would like to inform that:

 

1)      the audit firm KPMG Audyt Sp. z ograniczoną odpowiedzialnością sp.k. with its registered office in Warsaw was appointed to perform an audit of the financial statements of PKO Bank Hipoteczny S.A. for the year ended 31 December 2025 (the Audit) in compliance with the regulations binding as at the date of the appointment;

 

2)      the audit firm KPMG Audyt Sp. z ograniczoną odpowiedzialnością sp.k. with its registered office in Warsaw and the members of the team performing the Audit satisfied the conditions for preparing an unbiased and independent Audit report in compliance with the applicable regulations, the standards on auditing and the principles of professional ethics;

 

3)      PKO Bank Hipoteczny S.A. complies with the applicable regulations concerning the rotation of audit firms and the key statutory auditors performing the audit of the financial statements of PKO Bank Hipoteczny S.A. and the mandatory cooling-off periods;

 

4)      PKO Bank Hipoteczny S.A. has a policy and a procedure in place for selecting an audit firm to perform an audit of the financial statements and certify the sustainability reporting of PKO Bank Hipoteczny S.A., as well as a policy on the provision of services by the audit firm conducting the audit, entities affiliated with that audit firm and a member of the audit firm's network, of services other than the audit and certification of sustainability reporting for the Bank, including services conditionally exempt from the prohibition on the provision of services by the audit firm;

 

5)      Pursuant to Article 1 of the Act of 9 July 2025 amending the Act on the amendment of the Accounting Act, the Act on statutory auditors, audit firms and public supervision, and certain other acts, PKO Bank Hipoteczny S.A. is not obliged to prepare a sustainability report for the year ended 31 December 2025, and therefore PKO Bank Hipoteczny S.A. has not selected an audit firm to perform assurance of sustainability reporting in the field of the sustainability reporting for the year ended 31 December 2025.

 

06.03.2026	Wojciech Papierak	President of the Management Board	signed on Polish original ...................................................... (signature)
06.03.2026	Piotr Kochanek	Vice-President of the Management Board	signed on Polish original ...................................................... (signature)
06.03.2026	Katarzyna Kurkowska-Szczechowicz	Vice-President of the Management Board	signed on Polish original ...................................................... (signature)
06.03.2026	Michał Stępniewski	Vice-President of the Management Board	signed on Polish original ...................................................... (signature)