Norma OHSAS 1

Employees of the ING Bank Śląski S.A. are granted loans on the same terms and conditions as the customers of the Bank (no preferential loans for employees exist). Loans for employees disclosed in the amount of loans for customers as of 31.12.2013 amounted to PLN 137.2 million (without loans from the Internal Social Benefits Fund). As at 31.12.2012, their value amounted to PLN 126.1 million.

Granting of a loan, cash advance, bank guarantee and surety for the Bank’s management staff members is regulated in a separate procedure and monitored in accordance with the Ordinance of the President of ING Bank Śląski S.A.

The financial statements for 2013 contain the loans, cash advances, bank guarantees and sureties for the Bank’s management staff (within the meaning of Article 79 of the Banking Law) amounting to PLN 33.9 million. As at 31.12.2012, their value amounted to PLN 33.9 million.

Internal Social Benefit Funds

The employees may use various forms of social assistance within the framework of Internal Social Benefit Funds.. The balance of money advances granted from the Internal Social Benefit Funds as of 31.12.2013 amounts to PLN 9.3 million versus PLN 10.9 million as at 31.12.2012.

The balance of the Internal Social Benefits Fund as at 31.12.2013 was PLN 3.1 million versus PLN 2.9 million as at 31.12.2012.

Remuneration to the Members of the Management Board (in PLN million)

As at the end of 2013, the composition of ING Bank Śląski S.A. Management Board was as follows:

 Ms Małgorzata Kołakowska - Bank Management Board President,  Mr Mirosław Boda - Bank Management Board Vice-President,  Mr Michał Bolesławski - Bank Management Board Vice-President,  Ms Joanna Erdman - Bank Management Board Vice-President,  Ms Justyna Kesler - Bank Management Board Vice-President,  Mr Oscar Swan - Bank Management Board Vice-President,  Mr Ignacio Juliá Vilar - Bank Management Board Vice-President. Emoluments of Members of ING Bank Śląski S.A. Management Board (PLN million)

2013 2012

Short-term employee benefits, in which: 10.3 9.0

- remuneration 8.1 7.2

- benefits 2.2 1.8

TOTAL 10.3 9.0

Short-term employee benefits comprise: base remuneration, insurance, mutual fund contributions, medical care and other benefits awarded by the Supervisory Board.

Long-term employee benefits comprise ING Group long-term incentive system benefits. In 2013, they amounted to PLN 1.1 million compared with PLN 0.2 million in 2012.

Emoluments of Members of ING Bank Śląski S.A. Management Board under the Variable Remuneration Programme (PLN million)

2013 2012 Short-term benefits Long-term benefits Short-term benefits Long-term benefits Cash payments 2.1 1.4 1.9 1.2 Phantom stock 2.1 1.4 2.5 1.7 TOTAL 4.2 2.8 4.4 2.9

Short-term benefits comprise the benefits under the Variable Remuneration Programme – the non-deferred part.

Long-term benefits comprise the benefits under the Variable Remuneration Programme – the deferred part.

Following the remuneration system in place at the Bank, the Bank Management Board Members may be entitled to the 2013 bonus to be paid out in 2014. Accordingly, a reserve was formed for the 2013 bonus for the Bank Management Board Members, which as at 31 December 2013 was PLN 7.0 million.

The Bank Supervisory Board will take the final decision on the bonus amount. As at 31 December 2013, the reserve for the cash payment under the bonus for the Bank Management Board Members was PLN 7.3 million. The bonus for 2012 approved in 2013 by the Bank Supervisory Board was PLN 6.2 million.

In the years ended 31 December 2012 and 31 December 2013, there were no post- employment benefits paid out to the Bank Management Board Members.

The members of the Management Board have signed non-competition agreements after they stop holding their function on the Bank’s Management Board. In the event that a Management Board is not renominated for another term of office or is recalled from his/ her function, he or she is entitled to severance pay. Information on allowances owing to the Management Board Members is contained in their employment contracts and shall be paid only in case of termination of the employment contract by the Bank due to other reasons than those giving rise to termination without notice.

Remuneration paid to the Members of the Supervisory Board of ING Bank Śląski S.A.(in PLN million) As at the end of 2013, the Supervisory Board of ING Bank Śląski S.A. worked in the following composition:

 Ms Anna Fornalczyk - Chair, Independent Member,  Mr Brunon Bartkiewicz - Deputy Chair,

 Mr Wojciech Popiołek - Secretary, Independent Member,  Mr Roland Boekhout - Member,

 Mr Adrianus Johannes Antonius Kas - Member,  Mr Nicolaas Cornelis Jue - Member, and

Emoluments of Members of ING Bank Śląski S.A. Supervisory Board (PLN million)

2013 2012

Short-term employee benefits, in which: 0.5 0.5

- remuneration 0.5 0.5

- benefits - -

TOTAL 0.5 0.5

The Management Board Members and other persons employed by ING Bank Śląski S.A. do not receive any remuneration for performing functions in the governing bodies of subsidiaries and associates of the ING Bank Śląski S.A. Group.

Volume of ING Bank Śląski shares held by Bank Management Board and Supervisory Board Members

As at 31 December 2013, neither Management Board nor Supervisory Board members held shares of ING Bank Śląski S.A., similarly as at the date of rendering the annual consolidated financial statements for 2012 into the public domain.