General Terms and Conditions

In these General Terms and Conditions, the following terms are defined as:

1.1 Service Provider: Glodinas Finance B.V., registered in The Hague, KVK 81805810. 1.2 Client: the natural person or legal entity entering into an agreement with the Service Provider. 1.3 Agreement: any agreement between the Service Provider and the Client for the performance of services. 1.4 Engagement Letter: the written document specifying the scope, rates, estimated hours, payment schedule, and deliverables of a specific assignment. 1.5 Fixed Services: recurring services delivered at a fixed monthly rate. 1.6 Advisory Services: services billed on an hourly basis that are not included in a fixed-rate package. 1.7 Business Days: Monday through Friday, excluding public holidays recognized in the Netherlands.

2.1 Glodinas Finance B.V. provides professional financial services, divided into two categories:

A. Fixed Services (fixed monthly rate): The following services are offered at a fixed monthly rate as agreed in the engagement letter: - Bookkeeping and administration - VAT returns and compliance - Payroll taxes and salary administration - Preparation of annual accounts - Income tax and corporate tax returns

2.2 B. Advisory Services (hourly rate): The following services are billed hourly at a rate of €125 to €150 per hour (excl. VAT), depending on complexity: - Assistance with credit applications and financing requests - BKR procedures and removal requests - Mortgage advice and guidance - Financial consultancy and business advice - KVK registrations and amendments - Other financial advisory services

2.3 All services not explicitly included in a fixed-rate package are billed on an hourly basis.

2.4 Billable communication: Phone calls, video calls, WhatsApp messages, and email correspondence concerning advisory matters outside the scope of the fixed-rate package are classified as billable advisory time.

2.5 Calls lasting less than 1 minute are not billed.

2.6 The applicable hourly rate is communicated in advance in the engagement letter or, in the absence thereof, the standard rate of €150 per hour excl. VAT applies.

3.1 Every new service, assignment, or project requires an engagement letter signed by both parties before work commences.

3.2 The engagement letter contains at minimum: - The scope and description of the work to be performed - The applicable pricing model (fixed rate or hourly rate) - The estimated number of hours (for hourly rate) - The payment schedule and payment terms - The expected deliverables and timeline

3.3 Changes to the scope or terms of an existing assignment must be agreed in writing by means of an addendum to the engagement letter.

3.4 Without engagement letter: If services are rendered without a signed engagement letter, all services provided will be billed at the standard hourly rate of €150 per hour excl. VAT.

3.5 Intake and pre-contractual communication: The parties may conduct intake conversations, exchange preliminary information, and discuss potential services via email, phone, chat, video call, or other electronic means before an engagement letter is signed. Such pre-contractual communications do not constitute a binding agreement or engagement. The Service Provider is not obliged to provide services, advice, or deliverables until an engagement letter has been signed in accordance with this Article 3. Informal guidance or opinions shared during intake are provided for orientation purposes only on a best-effort basis and cannot be relied upon as formal professional advice.

4.1 All advisory services of Glodinas Finance B.V. are best-effort obligations (inspanningsverplichtingen) under Dutch law, and expressly not guaranteed-result obligations (resultaatsverplichtingen).

4.2 The Client pays for professional time, expertise, and effort. No guarantee is given as to achieving any particular result or outcome.

4.3 Examples of services where the result cannot be guaranteed include: - Credit applications to banks or other financial institutions - Requests for removal of BKR registrations - Mortgage applications and approvals - Negotiations with banks, creditors, or government agencies - Objection and appeal procedures with the Dutch Tax Authority

4.4 Failure to achieve the desired result does not constitute grounds for non-payment, fee reduction, or refund of amounts already paid.

4.5 The Service Provider commits to performing work to the best of its knowledge and ability, in accordance with the requirements of good professional practice.

5.1 The Client is obliged to:

a) provide all data, documents, and information required for execution of the assignment in a timely, complete, and accurate manner; b) maintain proper records and documentation; c) respond promptly to the Service Provider's requests for information or clarification; d) review and approve documents before submission to authorities; e) pay for services according to the agreed payment terms; f) promptly notify the Service Provider of any changes that may affect service delivery; g) comply with all applicable laws and regulations.

5.2 If the Client fails to meet the above obligations, the Service Provider is not liable for any damage or delay resulting therefrom.

6.1 Payment term: Invoices are due within 14 days of the invoice date, unless otherwise agreed in writing.

6.2 Advance payments: Advance payments are non-refundable once work has commenced, unless otherwise provided in Article 10.

6.3 Invoicing: Fixed services are invoiced monthly in advance. Advisory services are invoiced monthly in arrears based on hours worked.

6.4 Default and interest: If the payment term is exceeded, the Client is in default by operation of law. From day 15 after the invoice date, statutory commercial interest applies as defined in the Dutch Civil Code.

6.5 Collection procedure: a) After 30 days: first reminder, at no cost. b) After 44 days: second reminder, plus €40 administrative fee pursuant to EU Directive 2011/7 (Late Payment Directive). c) After 58 days: transfer to a collection agency. All extrajudicial collection costs are for the Client's account, calculated according to the Dutch statutory collection cost schedule (BIK), typically 15% to 40% of the principal, plus VAT.

6.6 Right of suspension: The Service Provider is entitled to suspend all work as long as the Client has outstanding invoices, regardless of whether these invoices relate to the assignment in question.

6.7 Price changes: The Service Provider may adjust rates annually. The Client will be notified in writing at least 30 days before any price changes take effect.

7.1 Travel time: Travel time is billed at 50% of the applicable hourly rate.

7.2 Mileage allowance: For travel by private vehicle, a mileage allowance of €0.23 per kilometer is charged, or the applicable tax-free rate if higher.

7.3 Other travel costs: Parking costs, tolls, and public transport costs are passed through at cost.

7.4 Client transport: If the Client is picked up or returned by staff of the Service Provider, this time is billed at 50% of the applicable hourly rate.

8.1 Business hours: The Service Provider is available on business days from 09:00 to 17:30.

8.2 Outside business hours: Communication outside business hours is not guaranteed. Responding to messages outside business hours is at the Service Provider's discretion and may be billed at the applicable hourly rate.

8.3 Unwanted contact: Repeated calls outside business hours, late-night contact, or excessive contact may be classified as unwanted contact and may lead to measures as described in Article 11 of these Terms.

9.1 The Service Provider treats all Client information as confidential and will not disclose it to third parties, except:

a) when required by law or demanded by competent authorities or regulators; b) for the purpose of tax filings with the Dutch Tax Authority (Belastingdienst); c) to third parties engaged by the Service Provider who contribute to service delivery, under an appropriate confidentiality agreement; d) with the explicit written consent of the Client.

9.2 The confidentiality obligation remains in full force after termination of the agreement.

10.1 The Client may terminate an ongoing assignment at any time by written notice to the Service Provider.

10.2 All hours worked up to the termination date are immediately due and payable.

10.3 Any advance payments for incomplete assignments are settled against hours worked at the applicable hourly rate: a) If the advance exceeds hours worked: the difference is refunded. b) If hours worked exceed the advance: the difference is additionally invoiced.

10.4 Termination of an assignment does not affect the payment obligation for work already performed.

11.1 Glodinas Finance B.V. values respectful and professional collaboration. The Service Provider reserves the right to terminate the agreement with immediate effect if the Client engages in threatening, abusive, intimidating, or otherwise unacceptable behavior toward staff.

11.2 This includes but is not limited to: a) verbal threats, verbal abuse, or intimidation; b) written threats via email, WhatsApp, SMS, or other communication channels; c) physical intimidation or aggression; d) stalking or repeated unwanted contact outside business hours; e) discriminatory remarks or other transgressive behavior.

11.3 In case of termination due to misconduct: all outstanding fees become immediately due and the right of suspension as described in Article 6.6 applies.

11.4 Threats of violence will be reported to the police at all times. The Service Provider reserves the right to file a police report and/or initiate civil proceedings in case of serious incidents.

12.1 Glodinas Finance B.V. maintains a zero-tolerance policy with regard to threats, intimidation, and aggressive behavior directed at employees, management, or affiliated persons.

12.2 Upon detection of any threat — whether verbal, written, digital, or physical — the following measures take effect immediately and without prior warning: a) All ongoing services are terminated immediately and permanently. b) All outstanding invoices become immediately due and payable. c) The Client is permanently excluded from future services by Glodinas Finance B.V. and its affiliated companies. d) A police report will be filed. e) The costs of legal assistance resulting from the threat will be recovered from the Client.

12.3 This policy also applies to threats made by third parties acting on behalf of or in connection with the Client, including but not limited to family members, employees, and representatives.

12.4 An exclusion once imposed is definitive and cannot be revoked.

12.5 The zero-tolerance policy does not limit the right of Glodinas Finance B.V. to take additional legal measures, including but not limited to claims for damages, restraining orders, and criminal prosecution.

13.1 The Service Provider's liability is limited to direct damages that are the direct result of a demonstrable failure in the performance of the agreement.

13.2 Liability cap: The total liability of the Service Provider is in all cases limited to the amount of fees paid by the Client for the specific service giving rise to the claim, in the 12 months preceding the damage-causing event.

13.3 The Service Provider is not liable for: a) indirect damages, consequential damages, lost profits, missed savings, or damages due to business interruption; b) decisions made by third parties — including banks, the Dutch Tax Authority, BKR, lenders, or other institutions — based on information or applications submitted on behalf of the Client; c) damages resulting from incorrect, incomplete, or late information provided by the Client; d) damages caused by force majeure or circumstances beyond the reasonable control of the Service Provider.

13.4 Indemnification: The Client indemnifies the Service Provider against all third-party claims arising from or related to incorrect or incomplete information provided by the Client.

13.5 Limitation period: Claims for damages must be filed within 12 months of discovery, and in any event lapse after 3 years from the event giving rise to the damage.

14.1 The Service Provider adheres to applicable professional standards and best practices in financial services, including:

a) maintaining professional competence and due care; b) acting with integrity and objectivity; c) compliance with all applicable laws and regulations; d) safeguarding the confidentiality of client information.

14.2 The Service Provider strives to deliver high-quality services in accordance with Dutch professional standards and applicable regulations.

15.1 All methodologies, tools, templates, models, and materials developed by the Service Provider remain the intellectual property of the Service Provider.

15.2 The Client retains ownership of its own financial data and records. The Service Provider obtains a license to use these solely for the purpose of executing the assignment.

15.3 Reports, tax returns, and other deliverables prepared specifically for the Client become the Client's property upon full payment of all related invoices.

16.1 The agreement is entered into for the duration specified in the engagement letter. In the absence of a specified duration, the agreement applies for an indefinite period.

16.2 Termination by Client: The Client may terminate the agreement with 30 days' notice, unless otherwise specified in the engagement letter. The Client remains obligated to pay fees for services rendered up to the termination date.

16.3 Termination by Service Provider: The Service Provider may terminate the agreement with 30 days' written notice, or with immediate effect if: a) the Client breaches these Terms; b) the Client fails to pay outstanding invoices despite reminders; c) the Client provides incorrect or misleading information; d) continuation of services would conflict with legal or professional obligations; e) misconduct as described in Article 11 occurs; f) the zero-tolerance policy as described in Article 12 is invoked.

16.4 Effects of termination: Upon termination, the Service Provider will transfer the Client's documents and data upon request. Confidentiality obligations as described in Article 9 remain in full force after termination.

17.1 The Service Provider processes personal data in accordance with the General Data Protection Regulation (GDPR) and the Privacy Policy of Glodinas Finance B.V.

17.2 By using the Service Provider's services, the Client acknowledges having read the Privacy Policy as published on the website.

18.1 These General Terms and Conditions and all resulting agreements are exclusively governed by Dutch law.

18.2 Disputes will initially be submitted to an independent mediator. If mediation does not lead to a resolution, the District Court of The Hague (Rechtbank Den Haag) has exclusive jurisdiction.

18.3 Complaint procedure: Complaints about services must be submitted in writing. The Service Provider will acknowledge the complaint within 5 business days and aims to resolve it within 30 days.

18.4 By entering into the agreement, the Client agrees to the General Terms and Conditions of Glodinas Finance B.V. as filed with the Chamber of Commerce.

19.1 The Service Provider reserves the right to amend these General Terms and Conditions.

19.2 Material changes will be communicated to the Client in writing at least 30 days before they take effect.

19.3 Continued use of services after amended Terms take effect constitutes acceptance of the amended Terms.

20.1 If any provision of these Terms is found to be void or voidable, this does not affect the validity of the remaining provisions. In such case, the parties will consult to agree on a replacement provision that approximates the intent of the original provision as closely as possible.

20.2 Failure by the Service Provider to exercise any right under these Terms does not constitute a waiver of that right.

20.3 These General Terms and Conditions have been drafted in accordance with Books 6 and 7 of the Dutch Civil Code.

For questions about these Terms or our services:

Glodinas Finance B.V. J.P. Coenstraat 7 2595 WP Den Haag The Netherlands

Email: info@glodinasfinance.com Phone: +31 70 701 3327 KVK: 81805810

Version: January 2026