Notice to non-Lithuanian resident bondholders

To the Bondholders of Bonds due 28 June 2026 (ISIN LT0000409286) (the “Bonds”)

Reference is made to the General Terms and Conditions for the Issuance of Fixed Rate Bonds up to EUR 4,000,000 with the Maturity up to 2 Years, dated 12 June 2024 (the “Conditions”) and Final Terms of Issue of up to 2,000,000 Bonds due 2026 (the “Final Terms”). Terms used but not defined in this Notice (the “Notice”) have the same meaning as set out in, or incorporated by reference into, the Conditions and Final Terms.

AB “AGATHUM” (the “Issuer”) hereby draws attention of non-Lithuanian resident Bondholders and provides additional information and clarification regarding withholding of the payable interest. Pursuant to the Clause 10 (Taxation) of the Conditions, the Issuer shall withhold and deduct taxes on payments made under the Bonds (interest) in accordance with the applicable Lithuanian tax laws to all Bondholders that are residents of a European Union member state or European Economic Area state other than Lithuania. However, if a non-Lithuanian resident Bondholder wishes to lower the tax rate applicable to the interest income, they should provide to the Issuer one of the following documents:

1. completed “Claim for reduction or exemption from the anticipatory tax withheld at source” (the so-called “Form FR0021 (DAS-1)”) (attached as Annex 1) (the “Signed and Completed Form FR0021 (DAS-1)”) by the Bondholder’s state of residence tax authority; OR
2.  if according to laws of the Bondholder’s state of residence its tax authority does not complete and does not sign the Form FR0021 (DAS-1), then the Bondholder should provide:
   • • completed Sections I, II, III, and IV of the Form FR0021 (DAS-1) (the “Partially Completed Form FR0021 (DAS-1)”) by the Bondholder;
   • • and a tax residence certificate.

Upon the receipt of the above-described documents, the Issuer will be able to withhold the tax on interest at a reduced rate.

The Issuer notes that the original copy of above-mentioned documents should be prepared, confirmed, and provided to the Issuer for each calendar year separately.

Considering, that the next Interest Payment Date under the Bonds is 28 December 2024, please be aware that the documents:

1. Signed and Completed Form FR0021 (DAS-1) OR
2. Partially Completed Form FR0021 (DAS-1) and tax residence certificate

have to be provided to the Issuer not later than 16 December 2024.

For more information, please see the “Reduced tax rate application to Lithuanian tax non-residents” (Annex 2).

Should any Bondholder have any queries in relation to this Notice please contact: info@agathum.com

This Notice is issued and directed only to the Bondholders and no other person shall, or is entitled to rely or act on, or be able to rely or act on, its contents and should not be relied upon by any Bondholder for any other purpose.

Annexes:

1. Claim for reduction or exemption from the anticipatory tax withheld at source (FR­0021 (DAS-1)).
2. Reduced tax rate application to Lithuanian tax non-residents.
3. Claim for refund of the tax withheld at source (FR0022 (DAS-2)).