The ING Foundation for Polish Arts



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ING COMMERCIAL FINANCE POLAND ANNUAL REPORT 2012

The ING Foundation for Polish Arts All images presented in the Annual Report belong to The ING Foundation for Polish Arts. The ING Foundation for Polish Arts has been registered on September 1, 2000. It was established by companies being members of the ING Group that operate in Poland. The aim of the Foundation is to promote the Polish contemporary art, in particular to promote the work of young artists. The collection is composed of the works representing various trends of the contemporary art and different handicraft techniques: painting, drawing, graphic arts, photography, and examples of figurative and abstract arts.

Dear Colleagues, I m pleased to present you the annual report of ING Commercial Finance Polska SA for the year 2012. Despite the economic uncertainty, the factoring market in Poland develops well and again recorded a substantial growth. The turnover of the factoring companies associated in Polish Factors Association (PZF) rose in 2012 by almost 22% up to the level of 81,8 bln PLN (20,0 bln EUR). The entire Polish factoring market together with PZF non-members exceeded, for the first time, 100 bln reaching 101,2 bln PLN volume (24,8 bln EUR). The share of the factoring turnover exceeded 6,5% of Poland s Gross Domestic Product in 2012. It is still below the average level for European markets (9,45%), which means that factoring still has positive prospects ahead. In 2012 ING Commercial Finance Polska SA generated a turnover of 11,401 mio PLN (2,789 mio EUR) and was higher by 15,7% than in 2011. The balance sheet total at the end of 2012 amounted to 1,788 mio PLN (437 mio EUR) and was higher by 24,7% in comparison to the previous year. I d like to express my satisfaction with the results and also thank all our clients and factor correspondents for their trust and support. We are looking forward to cooperating with you. Andrzej Żbikowski CEO

Introduction ING Commercial Finance Polska SA was founded in July 1994 and is the first factoring company on the Polish market, which is providing comprehensive factoring services i.e. financing and servicing receivables. Since March 2006, it is a part of ING Group one of the biggest financial institution in the world. Since January 1st 2012 ING Bank Śląski is, via ING ABL Poland, our 100% shareholder. The Company is on the third place on the market podium of factoring companies in Poland with 13,9% market share. The Company s main attribute lies in a perfect knowledge of the Polish market, as well as a direct access to new business solutions applied worldwide by ING Group. ING Commercial Finance Polska SA offers innovative products, suitable for changeable clients needs. The Company employs top-skilled specialists offering their knowledge in financing and managing receivables of various size companies. ING Commercial Finance Polska is an active member of the Polish Factors Association and Factors Chain International. The FCI network allows the Company to offer its customers foreign transactions in cooperation with over 267 factoring companies from 67 countries. The Company has its branches in Warsaw, Gdańsk, Katowice, Łódź, Poznań, Bydgoszcz, Kraków, Rzeszów, Szczecin, Gliwice, Lublin, Opole and Wrocław, 3 more branches since end of 2011. Market Environment Polish economy in the year 2012 developed on a rate of 2% year to year in comparison to 4,3% in the year 2011. Domestic demand in the year 2012 rose only by 0,1% in comparison to 3,8% in 2011. In 2012 negative balance of foreign trade was recorded, in comparison to 2011, whereas export decreased by 4% and import decreased by 8,4%. Inflation rate in 2012 was lower than in the previous year (3,7% in comparison to 4,3%). The growth rate of goods and consumer s services prices was stimulated mainly by dynamics of growth of goods and services prices related to transport, prices of food and non-alcohol beverages, as also the flat rents. The clothing and footwear prices decreased though. Monetary Policy Council (RPP Rada Polityki Pieniężnej) changed in 2012 three times the level of interest rate. Its level at the end of 2012 was lower by 0,25% than at the end of 2011 and was equal to 4,25%.

Factoring in Poland The turnover of the Polish Factors Association (PZF) members rose in 2012 by almost 22% up to the level of 81,8 bln PLN (20,0 billion EUR). Estimated turnover of all factoring institutions in Poland, together with those not associated to PZF, exceeded, for the first time in history, an amount of 100 bln PLN (24,5 bln EUR). The share of the factoring turnover exceeded 6,5% of Poland s Gross Domestic Product in 2012, although it is below the average level for the European markets (9,45%) which means this industry still has a strong potential ahead. On a long-term basis, a strong growth trend for Polish factors still remains. In 2013 the industry expects further growth tendencies and reaching the two-digit raise of volume of factoring turnover. ING Commercial Finance strategy in 2012 During 2012 ING Commercial Finance continued its strategy of strengthening the cooperation with ING Bank Śląski in the area of sales processes. All ING Bank Śląski clients were given easy access to factoring products offered by ING Commercial Finance through the online banking system called ING Business Online. A new function (so-called Fast Track ), giving the possibility of a quick decision path related to factoring products sales up to a certain limit level, was also launched. In the third quarter of 2012 ING Commercial Finance launched automation of cash transfers to clients by implementing the web services mechanism shared with ING Bank Śląski. The Company also introduced a new product the export factoring in the system of two factors, members of FCI.

Financial Results Turnover of ING Commercial Finance Polska SA increased in 2012 by 15,7% up to the level of 11,401 mio PLN (2,789 mio EUR). Balance sheet total at the end of 2012 amounted to 1,788 mio PLN (437 mio EUR) and was higher by 24,7% in comparison to the previous year. Such growth could be achieved due to gaining in 2012 a few strategic clients with significant turnover. Net profit of the Company for the year 2012 decreased by 28,4% in comparison to 2011 due to higher cost of funding and above mentioned investments in new products and technologies as well as sales network development.

STATEMENT OF COMPREHENSIVE INCOME in PLN 000 in EUR 000* 2012 2011 2012 2011 Interest income 78 559 66 572 19 216 16 284 Interest expense -60 721-47 708-14 853-11 670 INTEREST RESULT 17 838 18 864 4 363 4 614 Commission income 25 006 23 348 6 117 5 711 Commission expense -2 434-1 372-595 -336 COMMISSION RESULT 22 572 21 976 5 521 5 375 Result on foreign exchange differences -140 171-34 42 Other operating income 137 329 34 80 Other operating expenses -88-718 -22-176 Operating expenses -19 723-17 060-4 824-4 173 Depreciation -324-366 -79-90 Change in impairment write-downs on financial assets -1 147 1 477-281 361 PROFIT BEFORE TAX 19 125 24 673 4 678 6 035 Income tax expense -4 880-4 785-1 194-1 170 NET PROFIT FOR THE PERIOD 14 245 19 888 3 484 4 865 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD 14 245 19 888 3 484 4 865 STATEMENT OF FINANCIAL POSITION as at 31.12.2012 in PLN 000 as at 31.12.2011 as at 31.12.2012 in EUR 000* as at 31.12.2011 ASSETS NON-CURRENT ASSETS 2 345 2 436 574 596 Property, plant and equipment 979 898 239 220 Intangible assets 51 121 12 30 Deferred tax assets 1 315 1 417 322 347 CURRENT ASSETS 1 785 519 1 431 651 436 749 350 191 Factoring receivables 1 785 317 1 431 363 436 700 350 121 Trade receivables 134 184 33 45 Cash and cash equivalents 2 3 0,5 0,7 Other non-financial assets 66 101 16 25 TOTAL ASSETS 1 787 864 1 434 087 437 323 350 787 EQUITY AND LIABILITIES EQUITY 66 355 62 054 16 231 15 179 Issued capital 10 000 10 000 2 446 2 446 Reserve capital 42 110 32 166 10 300 7 868 Retained earnings 14 245 19 888 3 484 4 865 LIABILITIES 1 721 509 1 372 033 421 092 335 608 Provisions 485 336 119 82 Interest-bearing loans and borrowings 1 301 474 986 484 318 349 241 300 Factoring liabilities 406 949 375 143 99 542 91 762 Public liabilities 2 149 2 025 526 495 Income tax payable 648 1 792 159 438 Trade liabilities 2 580 1 907 631 466 Other non-financial liabilities 466 130 114 32 Accruals 6 758 4 216 1 653 1 031 TOTAL EQUITY AND LIABILITIES 1 787 864 1 434 087 437 323 350 787 *Based on the average PLN/EUR exchange rate as of 31 December 2012, as stated by the National Bank of Poland (EUR 1 = PLN 4.0882)

ING Commercial Finance Polska SA Malczewskiego 45 Street, 02-622 Warsaw, Poland tel.: (+48 22) 558 74 00, fax: (+48 22) 558 74 90 e-mail: sekretariat@ingcomfin.pl www.ingcomfin.pl ING Commercial Finance Polska S.A.; ul. Malczewskiego 45, 02-622 Warszawa; KRS: 0000005577, Sąd Rejonowy dla Miasta Stołecznego Warszawy, XII Wydział Gospodarczy, NIP: 527-10-01-741; Kapitał zakładowy: 10.000.000 PLN (w całości wpłacony)