Report No. 26/2026

Legal basis:

Paragraph 17 of the Regulation of the Minister of Finance on 6 June 2025 on the current and periodic information published by issuers of securities and the conditions for considering as equivalent the information required by law of a non-member state

the Report:

With regard to the report No. 14/2026, concerning the issue of senior non preferred notes with a total nominal value of EUR 700,000,000 issued under the EMTN Programme, the Management Board of PKO Bank Polski S.A. (“Bank”) informs as follows:

1. The total costs which were included in the issuance costs of 4 years senior non preferred notes divided into the following categories:

1. costs of preparing and conducting the offer: PLN 8,742,743.79,
2. costs of remuneration of underwriters: N/A,
3. costs of promotion: PLN 3,179.30,
4. costs of prospectus and supplement preparation including advisory costs: PLN 245,397.29.

Total expenses mentioned above paid for subscriptions of bonds amounted to PLN 8,991,320.39 gross (VAT included).

2. Cost recognition in the accounting records and financial statement of the issuer is as follows:

Expenses related to the work of preparing and carrying out the offering and expenses incurred for legal advice are deferred respectively - at the effective interest rate into interest income over the expected life of the bond issued (part of the costs in point a and the costs mentioned in point c and d) one-time or linearly into commission income (part of the costs mentioned in point a).

3. The average cost of subscription per one subscribed bond: PLN 1,284.47.