Financial assets at fair value through other comprehensive income |
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| Financial assets at fair value through other comprehensive income | 5 Financial assets at fair value through other comprehensive income
1 Debt securities includes an amount of EUR -15 million (2024: EUR -12 million) and Loans and advances includes EUR -6 million (2024: EUR -7 million) of Loan loss provisions. Exposure to equity securities
1 The table has been updated to present the increased stake in Van Lanschot Kempen separately from other investments. As at 31 December 2025 ING holds 13% (2024: 13%) of the shares of Bank of Beijing, a bank listed on the Shanghai Stock Exchange. The stake in Bank of Beijing is part of the Corporate Line. As per regulatory requirements set by the China Banking and Insurance Regulatory Commission, ING, as a shareholder holding more than 5% of the shares, is required to supply additional capital when necessary. No request for additional capital was received in 2025 (2024: nil). In 2025 ING increased its ownership in Van Lanschot Kempen by acquiring an additional 17.6% stake, raising its total interest based on the issued share capital from 2.7% to 20.3%. Despite ING holding over 20% voting rights in VLK (a presumption of significant influence in IFRS), this presumption is rebutted given that ING holds rights similar to other ordinary shareholders where voting does not include financial and operating policy decisions and ING does not have the rights or ability to obtain board representation. Therefore, the increased investment in VLK is designated at fair value through other comprehensive income consistent with ING’s passive investment purpose. The stake is part of the Corporate Line. Changes in fair value through other comprehensive income The following table presents changes in financial assets at fair value through other comprehensive income:
1Fair value through other comprehensive income debt instruments includes both debt securities and loans and advances. 2Changes in unrealised revaluations of FVOCI debt instruments include changes on hedged items which are recognised in the statement of profit or loss. Reference is made to Note 19 'Equity' for details on the changes in the revaluation reserve. FVOCI equity securities Exchange rate differences of EUR -178 million (31 December 2024: EUR 62 million) are mainly related to the stake in Bank of Beijing following the depreciation of CNY versus EUR. In 2025, changes in unrealised revaluations of equity securities are mainly related to a revaluation of the stake in Bank of Beijing of EUR -225 million (31 December 2024: EUR 590 million) following a change in the share price. FVOCI debt instruments In 2025, changes in interest rates and portfolio composition resulted in changes in unrealised revaluations of debt securities of EUR 322 million (31 December 2024: EUR -96 million). Reference is made to Note 6 'Debt securities' for details on ING Group’s total exposure to debt securities.
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