Financial assets at fair value through profit or loss

6 Months Ended

Jun. 30, 2026

2 Financial assets at fair value through profit or loss


Financial assets at fair value through profit or loss
in EUR million	30 June 2026	31 December 2025
Trading assets	64,728	55,730
Non-trading derivatives	1,501	1,657
Designated at fair value through profit or loss	3,455	3,448
Mandatorily measured at fair value through profit or loss	90,373	72,322
	160,057	133,157

(Reverse) repurchase transactions

Financial assets at fair value through profit or loss include securities lending and sales and repurchase transactions

with securities. At ING, these types of transactions are recognised in several lines in the statement of financial

position depending on business model assessment and counterparty. Netting is applicable to repurchase

agreements that are governed by an established Global Master Repurchase Agreement (GMRA) when ING Group

has the intention to settle net. This netting is restricted to transactions involving the same currency and maturity

date, and must occur within the same legal entity.

ING Group’s exposure to (reverse) repurchase transactions is included in the following lines in the statement of

financial position:


Exposure to (reverse) repurchase agreements
in EUR million	30 June 2026	31 December 2025
Reverse repurchase transactions
Loans and advances to banks	15,566	6,836
Loans and advances to customers	5,107	3,866
Trading assets, loans and receivables	725	1,574
Loans and receivables mandatorily measured at fair value through profit or loss	86,092	68,469
	107,490	80,746
Repurchase transactions
Deposits from banks	3,654	330
Customer deposits	1,765	182
Trading liabilities, funds on deposit	13	31
Funds entrusted designated and measured at fair value through profit or loss	65,041	46,211
	70,472	46,755