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Accounting fraud declaration/audit

The Board of Directors of ING Belgium SA/NV attaches a great deal of importance to giving everyone, whether or not they belong to the bank's staff, the opportunity to submit comments and/or complaints concerning accounting rules, account audits, bookkeeping audits and any other matters. Such complaints may also be made anonymously. The Board has therefore developed a reporting procedure that has been included in the Charter of the Audit Committee.

This reporting procedure has been published in accordance with the decisions taken by ING Group in connection with international law on transparency.

Address to which complaints may be reported:

ING Belgium SA/NV
Complaint Management
Cours Saint-Michel 60
B-1040 Brussels
Tel.: +32 2 547 61 02
Fax: +32 2 547 83 20
E-mail: plaintes@ing.be

Complaints about accounting rules and internal audits are handled by Internal Audit.
Complaints about account audits are handled by the Chairman of the Audit Committee.
Other complaints are handled by the Compliance Officer SWE.

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