Event affecting the financial results of Alior Bank S.A. in the fourthquarter of 2025

In order to ensure uniform and reliable communication to capital marketparticipants, the Management Board of Alior Bank S.A. (the "Bank")hereby announces to the public - information on an event materiallyaffecting the Bank's financial results in the fourth quarter of 2025.

In connection with the publication in the Journal of Laws of theRepublic of Poland of the Act of November 6, 2025, amending theCorporate Income Tax Act and the Act on the Tax on Certain FinancialInstitutions (Journal of Laws of 2025, item 1658), which will enter intoforce on January 1, 2026, with the exception of Article 2, which is setto be effective January 1, 2027, the CIT rate for banks will change fromthe current 19% to 23% ultimately in 2028, with the CIT ratetransitionally being 30% in 2026 and 26% in 2027.

Therefore, as at December 31, 2025, the Bank will reevaluate receivables(assets) and liabilities (provisions) from deferred income tax using therates announced in tax regulations. The Bank estimates that the impacton the Bank's net profit in the fourth quarter of 2025 on this accountwill amount to approximately PLN 105 million (increase).

The final value of the above revaluation may differ from the valueindicated above, and its update will be included in the Bank's currentfinancial results.