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Annual Report 2002 · ING Group 57
Auditor’s report
 
Summary of annual figures and Additional information
This chapter includes a summary of the annual figures. The summary starts with the consolidated
balance sheet and profit and loss account as well as the consolidated statement of comprehensive
net profit and the condensed consolidated statement of cash flows. The main items of the balance
sheet and profit and loss account are specified in explanatory notes, which also include the
geographical analysis of income and result before taxation.
The section Additional information includes information about RAROC, embedded value,
capital base, efficiency ratios and credit ratings.
The complete Annual Accounts and related Other information are published as a separate
document in conformity with the statutory requirements as stipulated in Part 9, Book 2 of the Dutch
Civil Code. In addition, the most relevant information as required under the reporting requirements
in the United States (US GAAP) and the rules of the American Securities and Exchange Commission
(SEC) has been included in the annual accounts. The formal filing with the SEC in accordance with US
GAAP is published as Annual Report on Form 20-F.
Availability of Annual Accounts and Form 20-F
The Annual Accounts (Dutch and English) and Annual Report on Form 20-F (English) are available
on the ING website: www.ing.com. The printed documents can be ordered via the website, by fax
(+31 411 652125) or by mail (P.O. Box 258, 5280 AG Boxtel, The Netherlands).
  
- 
At 31 December 2002, the revaluation reserve of ING Group for equity securities was EUR 0.6 billion
positive (after tax). Due to a further decline of the stock markets, partly offset by hedging trans-
actions on approximately EUR 4 billion (at 10 March 2003) of the equities securities portfolio, the
revaluation reserve was approximately EUR 0.7 billion negative (after tax) at 10 March 2003 (at open-
ing Amsterdam Stock Exchange).
The ratio of available capital versus required capital of ING Verzekeringen N.V. decreased from
169% at 31 December 2002 to approximately 157% at 10 March 2003; still well above the regulatory
required capital.
’ 
We have audited the summary annual figures of ING Groep N.V., Amsterdam, for the year 2002 as
incorporated in this annual report on pages 58 to 68. This summary annual figures was derived from
the annual accounts of ING Groep N.V. for 2002. In our auditor’s report dated 10 March 2003 we
expressed an unqualified opinion on these annual accounts.
This summary annual figures is the responsibility of the company’s management. Our
responsibility is to express an opinion on this summary annual figures.
In our opinion, this summary annual figures is consistent, in all material respects, with the
annual accounts from which it was derived.
For a better understanding of the company’s financial position and the result of its operations for
the period and of the scope of our audit, the summary annual figures should be read in conjunction with
the annual accounts from which the summary annual figures was derived and our auditor’s report
thereon.
Amsterdam, 10 March 2003
ERNST & YOUNG ACCOUNTANTS