Financial Statements at 30 June 2026

FINANCIAL STATEMENTS OF BNP PARIBAS HOME LOAN SFH AS AT 30 JUNE 2026

(In Euros)

CONTENTS

Income statement at 30 June 2026 3

Balance sheet at 30 June 2026 4

Cash flow statement at 30 June 2026 5

1 - Summary of accounting principles applied by BNP Paribas SFH 6

2 - Notes to the income statement at 30 June 2026 8

2.a Interest margin 8

2.b Commissions 8

2.c General operating expenses 8

3.d Income tax 8

3 - Notes to the balance sheet at 30 June 2026 9

3.a Receivables due for credit institutions 9

3.b Other assets and liabilities 9

3.c Accruals 9

3.d Debts represented by a security 10

3.e Subordinated debts 10

4 – Guarantee commitments 11

4.a Guarantee and security commitments 11

5 - Additional Information 12

5.a Capital operations 12

5.b Reconciliation of shareholder’s equity from 31 Dec. 2025 to 30 June 2026 12

5.c Maturity of assets and liabilities 12

Statutory auditors' review report on the half-year financial information 13

INCOME STATEMENT AT 30 JUNE 2026

BALANCE SHEET AT 30 JUNE 2026

CASH FLOW STATEMENT AT 30/06/2026

Note 1 Summary of accounting principles applied by BNP Paribas Home Loan SFH

The financial statements of BNP Paribas Home Loan SFH have been prepared in accordance with the general accounting principles applicable in France to banking institutions, as set out in the following regulations:

• ANC n°2014-07 of 26 November 2014 and its amending regulations since that date,
• ANC n°2014-03 of 5 June 2014 on the General Chart of Accounts and its amending regulations since that date, including ANC regulations n°2022-06 of 4 November 2022 and n°2023-03 of 7 July 2023 applicable to financial years beginning on or after 1 January 2025 (no impact on the financial year).

The income statement at 30 June 2026 and the related notes to the financial statements present comparative information at 31 December 2025 and 30 June 2025.

The basic method chosen for assessing the elements listed in the financial statements is the historical cost method.

The following are main methods used:

RECEIVABLES DUE FROM CREDIT INSTITUTIONS AND CUSTOMERS

Receivables from credit institutions include all loans and advances, including subordinated loans and advances, held in connection with banking operations with credit institutions, with the exception of loans and advances evidenced by a security. They also include securities received under repurchase agreements, regardless of the type of operation, and receivables relating to securities delivered under repurchase agreements. They are broken down into sight and term loans.

Receivables from credit institutions and customers are recorded in the balance sheet at their nominal value plus accrued interest not yet due.

DEBTS REPRESENTED BY A SECURITY

Debts represented by a security are recorded at amortised cost.

The accrued interest not yet due on these securities is recorded in a related debt account and offset against the income statement.

Bond issue and redemption premiums are amortised on an actuarial basis over the life of the bonds, with costs relating to their issue spread over the same period on a straight-line basis.

RECORDING INCOME AND EXPENSES

Interest and similar commissions are recorded for their accrued amount, recorded pro rata temporis.

Commissions not treated as interest and corresponding to the provision of services are recorded on the date on which the service is provided or on a pro rata basis over the duration of the service provided when the service is continuous.

Foreign currency income and expenses are recorded at their equivalent value on the operation date.

INFORMATION ON RELATED PARTY TRANSACTIONS

Given the company’s business and its ownership structure (99.99%-owned subsidiary of BNP Paribas SA), the requirements of ANC n°2014-07 on the presentation of related party disclosures are not applicable.

TAX CONSOLIDATION

Since 01/01/2005, BNP Paribas Home Loan SFH has been integrated into the France tax group headed by BNP Paribas.

As regards corporation tax, in accordance with the terms of the tax consolidation agreement, tax is determined by the subsidiary, as in the absence of tax consolidation.

The amount thus calculated, after deduction of any tax credits, is due to the parent company, BNP PARIBAS SA.

CONSOLIDATION

The BNP Paribas Home Loan SFH SA accounts are integrated into the BNP Paribas SA consolidated accounts using to the full consolidation method.

GENERAL INFORMATION

In connection with the issuance of housing finance bonds, BNP Paribas has provided BNP Paribas Home Loan SFH with collateral in the amount of 41,480,073,383 euros at 30 June 2026.

This pool is being used in the amount of 38,632,954,545 euros, the minimum required by the rating agencies to cover existing issues as of 11/06/2026 (without over-collateralization). The surplus of 2,847,118,837 euros represents the over-collateralization raised as of 11/06/2026.

The Company’s registered office is in France and, in accordance with the provisions of article L.513-29 of the French Monetary and Financial Code, it has no branches or subsidiaries abroad, including in non-cooperative countries.

NOTE 2 NOTES TO THE INCOME STATEMENT AT 30 JUNE 2026

2.A INTEREST MARGIN

Under “Interest and similar income” and “Interest and similar expenses”, BNP Paribas Home Loan SFH presents the remuneration determined for financial instruments measured at amortised cost.

2.B COMMISSIONS

2.C GENERAL OPERATING EXPENSES

2.D INCOME TAX

Since 01/01/2005, BNP Paribas Home Loan SFH has been integrated into the France tax group headed by BNP Paribas.

As regards corporation tax, in accordance with the terms of the tax consolidation agreement, tax is determined by the subsidiary, as in the absence of tax consolidation.

The amount thus calculated, after deduction of any tax credits, is due to the parent company, BNP Paribas SA.

NOTE 3 NOTES TO THE BALANCE SHEET AT 30 JUNE 2026

3.A RECEIVABLES DUE FROM CREDIT INSTITUTIONS

3.B OTHER ASSETS AND LIABILITIES

3.C ACCRUALS

3.D DEBTS REPRESENTED BY A SECURITY

3.E SUBORDINATED DEBTS

NOTE 4 GUARANTEE COMMITMENTS

4.A GUARANTEE AND SECURITIES COMMITMENTS

Guarantee commitments received correspond to collateral received by BNP Paribas SA.

NOTE 5 ADDITIONAL INFORMATION

5.A CAPITAL OPERATIONS

5.B RECONCILIATION OF SHAREHOLDERS’ EQUITY FROM 31 DECEMBER 2025 TO 30 JUNE 2026

5.C MATURITY OF ASSETS AND LIABILITIES

Statutory auditors' review report on the half-year financial information

BNP PARIBAS HOME LOAN SFH

1, Boulevard Haussmann 75009 Paris

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Statutory auditors' review report on the half-year financial information

For the six-month period ended 30 June 2026

This is a free translation into English of the Statutory Auditors’ review report on the half-year financial information issued in French and is provided solely for the convenience of English-speaking users. This report should be read in conjunction with, and construed in accordance with, French law and professional auditing standards applicable in France.

ERNST & YOUNG et Autres
Tour First - TSA 14444
92037 Paris-La Défense cedex
S.A.S. à capital variable

Deloitte & Associés
6, place de la Pyramide
92908 Paris-La Défense cedex
S.A.S. au capital de 2 201 424 €

438 476 913 R.C.S. Nanterre
Commissaire aux Comptes
Membre de la compagnie régionale de Versailles et du Centre

572 028 041 RCS Nanterre
Société de Commissariat aux Comptes inscrite à la
Compagnie Régionale de Versailles et du Centre

BNP PARIBAS HOME LOAN SFH
1, Boulevard Haussmann 75009 Paris

_______________________________

Statutory auditors' review report on the half-year financial information
(For the six-month period ended 30 June 2026)

_______________________________

To the shareholders of BNP PARIBAS HOME LOAN SFH,

In compliance with the assignment entrusted to us by your Annual General Meetings and in accordance with the requirements of article L. 451-1-2 III of the French Monetary and Financial Code (Code monétaire et financier), we hereby report to you on:

• the limited review of BNP PARIBAS HOME LOAN SFH’s half-year financial statements, for the six-month period ended 30 June 2026;
• the verification of the information presented in the interim management report.

These interim financial statements are the responsibility of the Board of Directors. Our responsibility is to express a conclusion on these financial statements based on our limited review.

Conclusion on the financial statements

We conducted our review in accordance with professional standards applicable in France.

A limited review of interim financial information consists principally of making inquiries of persons responsible for financial and accounting matters and applying analytical and other review procedures. A limited review is substantially less in scope than an audit conducted in accordance with professional standards applicable in France. Consequently, the assurance that the financial statements, taken as a whole, are free from material misstatement obtained in the context of a limited review is a moderate assurance, lower than that obtained in the context of an audit.

Based on our limited review, nothing has come to our attention that causes us to believe that the accompanying interim financial statements are not prepared, in all material respects, in accordance with French accounting principles, and give a true and fair view of the assets and liabilities and financial position at the end of the half�year 2026, as well as the results for the period then ended.

Specific verification

We have also verified the information presented in the interim management report on the half-year financial statements subject to our review.

We have no matters to report as to its fair presentation and consistency with the half-year financial statements.

Paris-La Défense, September 25th, 2026
Statutory Auditors
French original signed by

ERNST & YOUNG et Autres    Deloitte & Associés
Hassan BAAJ    Jean-Vincent COUSTEL