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Supervisory
Board's
assessment,
together
with
the
statements
of
grounds,
of
the
consolidated
financial
statements
of
the
PKO
Bank
Polski
S.A.
Group
for
the
year
ended
31
December
2025,
the
financial
statements
of
PKO
Bank
Polski
S.A
for
the
year
ended
31
December
2025,
and
the
Directors'
Report
on
the
operations
o
the
PKO
Bank
Polski
S.A.
Group
for 2025 with respect to conformity with the books, documents and the facts
The
Supervisory
Board
of
PKO
Bank
Polski
S.A.
(hereinafter:
the
"Supervisory
Board"),
in
accordance
with
Article
382
§
3(1)
of
the
Commercial
Companies
Code,
§
72(1)(16)
and
§
73(1)(14)
of
the
Regulation
of
the
Minister
of
Finance
of
6
June
2025
on
current
and
periodic
information
submitted
by
issuers
of
securities
and
conditions
for
recognizing
as
equivalent
information
required
by
the
laws
of
a
non-member
state
(hereinafter:
„Regulation
on
current
and
periodic
information”)
and
§
15(1)(15)
of
the
Articles
of
Association
of
PKO
Bank
Polski
S.A.,
has
positively assessed the following reports with regard to their conformity with the books, documents and facts:
1.
the
consolidated
financial
statements
of
the
PKO
Bank
Polski
S.A.
Group.
(hereinafter:
the
“Bank’s
Group”)
for
the year ended 31 December 2025,
2.
the
financial
statements
of
PKO
Bank
Polski
S.A.
(hereinafter:
the
“Bank”)
for
the
year
ended
31
December
2025,
3.
the
PKO
Bank
Polski
S.A.
Group
Directors’
Report
for
2025,
prepared
together
with
the
Directors’
Report
of
PKO
Bank Polski S.A. which contains the sustainability report of the PKO Bank Polski S.A. Group for 2025
on the basis of:
•
the
contents
of
the
aforementioned
reports
presented
to
and
discussed
by
the
Management
Board
of
PKO
Bank
Polski S.A.,
•
meetings
with
representatives
of
the
audit
firm
auditing
the
Bank's
financial
statements
and
the
consolidated
financial statements of the Bank's Group, including the key certified auditor,
•
meetings
with
representatives
of
the
audit
firm
providing
assurance
on
the
Bank
Group's
sustainability
report,
including with the key certified auditor responsible for the assurance,
•
audit
reports
on
the
financial
statements
of
the
Bank
and
the
consolidated
financial
statements
of
the
Bank’s
Group
for
the
year
ended
31
December
2025
and
an
additional
report
by
the
audit
firm
for
the
Audit
Committee
of the PKO Bank Polski S.A.’s Supervisory Board,
•
draft assurance report on the Bank Group's sustainability report for 2025,
•
the
recommendation
of
the
Audit
Committee
of
the
Bank’s
Supervisory
Board
regarding
the
positive
opinion
on
the
audited
financial
statements,
the
Directors’
Report,
and
the
assured
sustainability
report
of
the
Bank’s
Group.
The
financial
statements
specified
in
(1)-(2)
were
audited
by
the
audit
firm
KPMG
Audyt
spółka
z
ograniczoną
odpowiedzialnością
Audyt
sp.
k.
with
its
registered
office
in
Warsaw,
which
was
appointed
by
the
Supervisory
Board
to
audit
the
separate
financial
statements
of
PKO
Bank
Polski
S.A.
and
the
consolidated
financial
statements
of
the
of the PKO Bank Polski S.A. Group for the year ended 31 December 2025.
The
assurance
of
the
sustainability
report
of
the
PKO
Bank
Polski
S.A.
Group
for
the
year
2025,
as
specified
in
(3),
was
conducted
by
the
audit
firm
KPMG
Audyt
spółka
z
ograniczoną
odpowiedzialnością
sp.k.
with
its
registered
office
in
Warsaw,
which
was
appointed
by
the
Supervisory
Board
of
PKO
Bank
Polski
S.A.
to
conduct
the
assurance
of the sustainability report of the PKO Bank Polski S.A. Group for the year 2025.
The results of the evaluation, including the statements of grounds, are presented below.
1.
The
Supervisory
Board
has
read
and
analysed
the
financial
statements
of
PKO
Bank
Polski
S.A.
for
the
year
ended 31 December 2025, comprising:
1)
selected financial data;
2)
the income statement for the period from 1 January 2025 to 31 December 2025;
3)
the statement of comprehensive income for 2025;
4)
the statement of financial position as at 31 December 2025;
5)
the statement of changes in equity for the year ended 31 December 2025;
6)
the statement of cash flows for the period from 1 January 2025 to 31 December 2025;
7)
notes to the financial statements.
2.
The
Supervisory
Board
has
read
and
analysed
the
consolidated
financial
statements
of
the
PKO
Bank
Polski
S.A.
Group for the year ended 31 December 2025, comprising:
