Basis of presentation

“Section 5 Operating and Financial Review and Prospects” should be read in parallel to our consolidated financial statements and “Section 2 Risk Factors” which are included to our Annual Report for the period ended December 31, 2025.

We specifically, but not exhaustively, indicate the following references to the notes of the financial statements “Note 2 Material Accounting Policy Information”:

• the basis of presentation,
• the material accounting policies, and
• the description of the composition of material accounts, which is further detailed in the notes to the consolidated financial statements.