The bank
for a changing
world
BNP Paribas Bank Polska S.A. Supervisory Board
Warsaw, 4 March 2026
DECLARATION OF THE SUPERVISORY BOARD OF BNP PARIBAS BANK POLSKA S.A.
ON THE AUDIT COMMITTEE
acting pursuant to § 72 paragraph 1 point 8) and § 73 paragraph 1 point 8) of the Regulation of the Minister of Finance of 6 June
2025 regarding current and periodical information submitted by issuers of securities and the conditions for recognising as
equivalent the information required by law of a non-member country (Journal of Laws of 2025, item 755, as amended)
The Supervisory Board of BNP Paribas Bank Polska S.A. declares that:
• BNP Paribas Bank Polska S.A. (“Bank”) complies with the provisions regarding the appointment, composition
and operation of the Audit Committee, including the fulfilment of independence criteria and requirements
regarding knowledge and skills in the industry in which the Bank operates by its members, as well as in the
field of accounting and auditing of financial statements;
• the Supervisory Board Audit Committee performed the duties in year 2025 as provided for in the applicable
laws, both in the area of monitoring the financial reporting process and statutory audit of financial
statements, and sustainability reporting and assurance of such reporting.
The bank
for a changing
world
BNP Paribas Bank Polska S.A. Supervisory Board
Warsaw, 4 March 2026
ASSESSMENT OF ANNUAL FINANCIAL STATEMENTS
AND ANNUAL MANAGEMENT BOARD REPORT
MADE BY THE SUPERVISORY BOARD OF BNP PARIBAS BANK POLSKA S.A.
(in terms of their compliance with the books, documents and the actual state of affairs)
acting pursuant to § 72 paragraph 1 point 16) and § 73 paragraph 1 point 14) of the Regulation of the Minister of Finance
of 6 June 2025 regarding current and periodical information submitted by issuers of securities and the conditions for
recognising as equivalent the information required by law of a non-member country (Journal of Laws of 2025, item 755, as
amended) and Article 382 § 3 of Code of Commercial Companies
The Supervisory Board of BNP Paribas Bank Polska S.A. declares that within the scope of its competences, it
supervised the process of preparing: Separate financial statements of BNP Paribas Bank Polska S.A., Consolidated
financial statements of the BNP Paribas Bank Polska S.A. Group and the Management Board Report on the activities
of the BNP Paribas Bank Polska S.A. Group (including the Management Board Report on the activities of BNP
Paribas Bank Polska S.A. and Sustainability Statement of the BNP Paribas Bank Polska S.A. Group), for the year
ended 31 December 2025.
In the opinion of the Supervisory Board of BNP Paribas Bank Polska S.A., these reports were prepared in accordance
with applicable law, based on correctly kept accounting books and present all information relevant to the
assessment of the financial result of business operations of the Bank and the BNP Paribas Bank Polska S.A. Group
for the period from 1 January 2025 to 31 December 2025, reliably and clearly, as well as the financial situation of
the Bank and the Bank BNP Paribas Bank Polska S.A. Group as at 31 December 2025.
The above assessment was based on:
1. Financial statements including:
− statement of the financial position of the Bank/Group as at 31 December 2025, statement of profit or loss
for the period from 1 January 2025 to 31 December 2025,
− statement of other comprehensive income of the Bank/Group for the period from 1 January 2025 to 31
December 2025,
− statement of changes in equity of the Bank/Group for the period from 1 January 2025 to 31 December
2025,
− statement of cash flows of the Bank/ Group for the period from 1 January 2025 to 31 December 2025,
− explanatory information to the financial statements of the Bank/Group.
2. Management Board Report on the activities of the BNP Paribas Bank Polska S.A. Group in 2025 (including
Management Board report on the activities of BNP Paribas Bank Polska S.A. in 2025 and Sustainability
Statement of the BNP Paribas Bank Polska S.A. Group in 2025).
3. Opinion and report of the independent certified auditor – Ernst & Young Audyt Polska spółka z ograniczoną
odpowiedzialnością sp. k.
The bank
for a changing
world
BNP Paribas Bank Polska S.A. Supervisory Board
Warsaw, 4 March 2026
DECLARATION OF THE SUPERVISORY BOARD OF BNP PARIBAS BANK POLSKA S.A.
ON THE SELECTION OF AN AUDIT FIRM THAT AUDITS THE ANNUAL FINANCIAL STATEMENTS AND
CONDUCTS SUSTAINABILITY REPORTING ASSURANCE WITHIN THE SCOPE OF SUSTAINABILITY
REPORTING IN ACCORDANCE WITH APPLICABLE REGULATIONS
acting pursuant to § 72 paragraph 1 point 7) and § 73 paragraph 1 point 6) and 7) of the Regulation of the Minister of Finance
of 6 June 2025 regarding current and periodical information submitted by issuers of securities and the conditions for
recognising as equivalent the information required by law of a non-member country (Journal of Laws of 2025, item 755, as
amended)
The Supervisory Board of BNP Paribas Bank Polska S.A. declares that:
• the selection of the audit firm conducting the audit of the annual financial statements and SR assurance
within the scope of sustainability reporting has been made in accordance with the applicable regulations,
including regarding the selection and procedure for the selection of an audit firm;
• the audit firm and the members of the audit team met the conditions for preparing an impartial and
independent audit report on the annual financial statements and sustainability reporting assurance in
accordance with applicable regulations, professional standards and professional ethics;
• BNP Paribas Bank Polska S.A. (“Bank”) complies with the applicable regulations related to the rotation of the
audit firm and the key statutory auditor and mandatory grace periods. The Bank has a policy regarding the
selection of an audit firm and a policy for providing the Bank by an audit firm that audits the financial
statements or conducts sustainability reporting assurance, an entity related to the audit firm or a member of
its network with additional non-audit services, including conditionally exempt services from an audit firm.