荷兰国际 2026年年度报告和过渡报告

ING GRO(Translation of Registrant’s The Netherl(Jurisdiction of incorporatioBijlmerdree1102 CT Amst P.O. Box 1800, 1000 BThe Netherl(Address of principal ex Erwin OlijsTelephone: +31 20E-mail: Erwin.OlijslaBijlmerdree1102 CT AmstThe Netherl(Name, Telephone, E-mail and/or Facsimile numbe Securities registered or to be registered pursuant to Section12Securities for which there is a reporting obligation pursuant to Indicate by check mark whether the registrant (1)has filed all rthe Securities Exchange Act of 1934 during the preceding 12 mwas required to file such reports), and (2)has been subject to☒Yes☐No Indicate by check mark whether the registrant has submitted ebe submitted pursuant to Rule 405 of Regulation S-T (§232.40for such shorter period that the registrant was required to subm Indicate by check mark whether the registrant is a large accelefiler, or an emerging growth company. See definition of “large agrowth company” in Rule 12b-2 of the Exchange Act. If an emerging growth company that prepares its financial statcheck mark if the registrant has elected not to use the extenderevised financial accounting standards†provided pursuant to S Indicate by check mark whether the registrant has filed a report on and attestation to its management’sassessment of the effectiveness of its internal control over financial reporting under Section 404(b) of theSarbanes-Oxley Act (15 U.S.C.7262(b)) by the registered public accounting firm that prepared or issued its auditreport.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financialstatements of the registrant included in the filing reflect the correction of an error to previously issued financialstatements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysisof incentive based compensation received by any of the registrant’s executive officers during the relevant recoveryperiod pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statementsincluded in this filing: International Financial Reporting Standards as issuedby the International Accounting Standards Board☒Other☐ U.S.GAAP☐ If “Other” has been checked in response to the previous question, indicate by check mark which financialstatement item the registrant has elected to follow. ☐Item 17☐Item 18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).☐Yes☒No Contents Part II Part I Part III 671010112858597510811011111211711813Defaults, Dividend Arrearages and Delinquencies14Material Modifications to the Rights of SecurityHolders and Use of Proceeds15Controls and Procedures16AAudit Committee Financial Expert16BCode of Ethics16CPrincipal Accountant Fees and Services16DExemptions from the Listing Standards for AuditCommittees16EPurchases of Equity Securities s by the Issuer andAffiliated Purchasers16FChange in Registrant's Certifying Accountant16GCorporate Governance16HMine Safety Disclosure16IDisclosure Regarding Foreign Jurisdictions thatPrevent Inspections16JInsider Trading Policies16KCybersecurity 17Consolidate18Consolidate19Exhibits Presentation of informationCautionary Statement with respect to Forward-looking Statements1Identity of Directors, Senior Management andAdvisors2Offer Statistics and Expected Timetable3Key Information4Information on the Company4AUnresolved Staff comments5Operating and Financial Review and Prospects6Directors, Senior Management and Employees7Major Shareholders and Related Party Transactions8Financial Information9The Offer and Listing10Additional Information11Quantitative and Qualitative Disclosure about MarketRisk12Description of Securities other than Equity Securities Additional inf 126127Capital managemeRisk managementSelected Statistica Presentation of information IFRS-EU differs from IFRS-IASB, in respect of certain paragraphs in IAS 39‘Financial Instruments: Recognition and Measurement’ regarding hedgeaccounting for portfolio hedges of interest rate risk. Under IFRS-EU, INGGroup applies fair value hedge accounting for portfolio hedges of interestrate risk (fair value macro hedges) in accordance with the EU “carve-out”version of IAS 39. Under the EU “IAS 39 carve-out”, hedge accounting maybe applied, in respect of fair value macro hedges, to core deposits andhedge ineffectiveness is only recognised when the revised estimate of theamount of cash flows in scheduled time buckets falls below the originaldesignated amount of that bucket, and is not recognised when the revisedamount of cash flows in scheduled time buckets is more than the originaldesignated amount. Under IFRS-IASB, hedge accounting for fair valuemacro hedges cannot be applied to core deposits and hedgeineffectiveness arises whenever the revised estimate of the amount ofcash flows in scheduled time buckets is either more