GENERAL TERMS AND CONDITIONS OF KAARAKAINEN ATTORNEYS LTD

1 APPLICATION

These general terms and conditions of Kaarakainen Attorneys Ltd (the “Terms”) apply to all services provided by Kaarakainen Attorneys Ltd (the “Law Firm”) to its clients. The client accepts these Terms by ordering services from the Law Firm. These Terms supersede the client’s general purchasing, engagement or other terms and conditions, unless otherwise expressly agreed in writing in the engagement agreement between the client and the Law Firm. If these Terms and any engagement agreement conflict with each other, the engagement agreement shall apply.

2 SERVICES

The Law Firm provides legal services to its clients. At the beginning of an assignment, the services included in the assignment and their scope will be agreed in the engagement agreement or otherwise. The services and their scope may be changed during the assignment. The Law Firm’s services do not ordinarily include financial, technical or accounting advice or the assessment of the tax consequences of an assignment, unless otherwise expressly agreed in writing in the engagement agreement.

The legal services provided by the Law Firm are assignment-specific and are based on the information and instructions received by the Law Firm in connection with each assignment, and they must not be used for any other purpose. The Law Firm and the persons employed by it may express views on matters other than Finnish law, but neither the Law Firm nor the persons employed by it are responsible for the accuracy of such views.

The proper provision of legal services requires that the client has provided the Law Firm with all material and up-to-date information relating to the assignment. Unless otherwise agreed, the Law Firm will not update the advice it has given on the basis of new information provided by the client.

3 CONDUCT OF THE ASSIGNMENT

Attorney-at-law Ari Kaarakainen acts as the partner responsible for the Law Firm’s assignment unless the client has been informed otherwise. The responsible partner selects the persons who will participate in the conduct of the assignment. The Law Firm has the right, if necessary, to replace the persons handling the assignment while the assignment continues. The client has a contractual relationship with the Law Firm. The partners of the Law Firm or employees handling the assignment are not personally liable to the client, unless otherwise provided by mandatory legislation governing the Law Firm’s operations. The client undertakes to present all claims relating to the Law Firm’s services to the Law Firm.

If the Law Firm uses external advisers whose fees are payable by the client, the use of such adviser always requires the client’s prior consent. If the client requests or consents to the use of such external adviser, the client is responsible for the fees and expenses charged by such advisers, unless otherwise agreed.

The Law Firm and the persons employed by it comply with the Code of Conduct of the Finnish Bar Association and the regulations and guidelines of the Finnish Bar Association concerning advocacy, which are available on the Finnish Bar Association’s website (www.asianajajat.fi).

The Law Firm has the right to take measures that are necessary and appropriate for the conduct of the assignment, such as approving reasonable costs relating to the conduct of the assignment on behalf and for the account of the client.

4 CONFLICTS OF INTEREST

The Law Firm carries out an internal conflict check before accepting an assignment. The client must provide the information necessary for carrying out the conflict check. Notwithstanding conflict checks, situations may arise in which the Law Firm cannot represent the client in a pending or future assignment. In such situations, the Law Firm complies with applicable legislation and the Finnish Bar Association’s current Code of Conduct.

5 FEES AND INVOICING

The price of the assignment is determined in accordance with the Law Firm’s price list in force from time to time, unless otherwise expressly agreed. The determination of fees may be affected, for example, by the time spent, the expertise and experience required, the number of lawyers needed, the risks relating to the assignment and the urgency of the assignment. At the client’s request, the Law Firm may provide an estimate of the fee. Fee estimates are based on the information available at the time and are indicative and not binding, unless otherwise expressly agreed in writing. The Law Firm invoices clients monthly in arrears. An office charge of 3.0% of the total amount of the invoiced fee will be added to the invoices. The payment term for invoices is 14 days from the invoice date. The Law Firm is entitled to charge interest on overdue payments in accordance with the Finnish Interest Act in force from time to time. In the absence of an applicable provision, the annual default interest rate is 10%. Value added tax will be added to the final invoice amount in accordance with the tax rate in force and applicable from time to time, unless otherwise agreed.

In some cases, the Law Firm may have an obligation to report the client’s VAT identification number and the amount of purchases to the Finnish Tax Administration.

The Law Firm separately invoices expenses incurred in conducting the assignment that are outside the Law Firm’s general overheads, such as travel expenses and official and registration fees.

The Law Firm reserves the right to review its hourly rates annually. The Law Firm will notify clients of any changes no later than two (2) months before the revised rates enter into force.

6 ADVANCE PAYMENT

The Law Firm reserves the right to require the client to make an advance payment to cover fees and expenses, in which case the client’s assignment will commence only once the Law Firm has received the agreed advance payment in full.

7 LEGAL EXPENSES INSURANCE

In accordance with the guidelines of the Finnish Bar Association, the Law Firm reminds its clients of any legal expenses insurance they may have, which may cover the client’s legal costs. The Law Firm recommends that its clients determine the existence and scope of any legal expenses insurance in relation to the assignment. The Law Firm is not responsible for whether fees and expenses are reimbursed under the client’s legal expenses insurance.

8 CLIENT IDENTIFICATION

Under the Act on Preventing and Detecting Money Laundering and Terrorist Financing, the Law Firm has an obligation to identify its clients as well as its clients’ representatives and beneficial owners. In certain situations, the Law Firm has an obligation to request additional information on the origin of the client’s funds. The client must provide the Law Firm with the information necessary for knowing the client. The Law Firm may have an obligation to refuse an assignment, suspend it or report the assignment to the Financial Intelligence Unit if the Law Firm does not receive the requested information from the client, the matter involves an unusual transaction, the Law Firm suspects that funds are being used for money laundering or terrorist financing, or if the client or its business is subject to sanctions. The Law Firm is not entitled to inform the client that a report has been made. The reporting obligation laid down in the Anti-Money Laundering Act supersedes the confidentiality or secrecy obligation imposed on attorneys-at-law under other legislation.

The client accepts the processing of the personal data of the client and its representatives and beneficial owners for the purpose described in this section. The client is responsible for informing its representatives and beneficial owners of the processing of personal data described in this section.

9 CONFIDENTIALITY AND PERSONAL DATA

The Law Firm treats information provided to it confidentially in accordance with the Act on Attorneys-at-Law and the regulations and guidelines of the Finnish Bar Association. In respect of publicly listed companies, the Law Firm complies with securities market legislation and maintains an insider register.

If the conduct of an assignment requires the participation of external advisers, the Law Firm has the right to provide such parties with information it considers necessary for the performance of the assignment. The Law Firm collects or receives from its clients personal data that is necessary, among other things, for opening and handling assignments, identifying clients and fulfilling and complying with the statutory obligations imposed by anti-money laundering legislation, and for carrying out conflict checks. The Law Firm processes personal data as a controller in accordance with data protection legislation. In processing personal data, the Law Firm complies with the personal data legislation in force in Finland from time to time.

Persons whose data is processed by the Law Firm have the right to obtain information on the data processed by the Law Firm and to request that the data be corrected or deleted from the Law Firm’s registers.

10 COMMUNICATION, DOCUMENTS AND ARCHIVING

The Law Firm’s primary means of communication is email, unless otherwise expressly agreed. The Law Firm recommends notifying the recipient of urgent or important email messages, for example by telephone. The Law Firm uses various information systems to assist in conducting assignments, such as email, document management and client relationship management systems. The information systems used by the Law Firm contain information on assignments and related documents. The Law Firm complies with generally accepted information security practices.

The Law Firm stores and processes all documents, including electronic files, carefully and in accordance with applicable legislation and the guidelines of the Finnish Bar Association.

11 REFERENCES

Where the assignment concerns a transaction or other similar arrangement and that assignment has become publicly known, the Law Firm may state on its website, in its marketing materials or in another similar context that it represented the client in that assignment. In such situations, the Law Firm uses only information that has become public or the use of which has been expressly agreed with the client.

When preparing proposals or providing information to parties assessing law firms, the Law Firm may mention that it has represented the client and describe the assignment on a general level, unless otherwise expressly agreed. The Law Firm marks information concerning the client as confidential, unless otherwise expressly agreed.

12 LIMITATION OF LIABILITY

The maximum liability of the Law Firm and its partners to the client or clients, if the same assignment has been conducted jointly for more than one client, for direct damage caused by an error or negligence of the Law Firm or a person employed by it in conducting the assignment is EUR 100,000, or EUR 50,000 if the Law Firm’s fee for that assignment is less than EUR 100,000 excluding value added tax. The Law Firm is not liable for indirect damage or losses caused to the client or to a third party, including loss of profits and contracts.

The Law Firm reserves the right to reduce the above maximum liability amount in respect of a particular part of an assignment. The Law Firm is not liable for damage caused by the use of advice given to the client or documents prepared for the client for any purpose other than their original purpose.

The Law Firm’s services are intended solely for the client, and the Law Firm is not liable for damage caused to any third party. The Law Firm is not liable for damage caused by third parties, such as external advisers engaged for an assignment.

13 COMPLAINTS AND CLAIMS

If the client is not satisfied with the Law Firm’s services, the client must notify the partner responsible for the assignment of its dissatisfaction without delay.

The Law Firm is not liable for damage unless a claim concerning the damage has been presented to the Law Firm within twelve (12) months of the date on which the client became aware or should have become aware of the circumstances forming the basis of the claim, or the date on which the assignment could reasonably be considered to have been completed. The twelve (12) month period is calculated from the earlier of these dates.

If the client’s claim is based on a claim presented to the client by a third party or an authority, the Law Firm or the Law Firm’s insurer has the right to respond to the claim and settle it on behalf of the client. The Law Firm is not liable for damage if the client settles the matter or takes other measures concerning the claim without the Law Firm’s consent. If the damage suffered by the client is compensated by the Law Firm or the Law Firm’s insurer, the client is obliged, in order to receive the compensation, to assign its right of recourse against the third party to the Law Firm or the Law Firm’s insurer.

The client has the right to submit any dispute concerning an attorney’s fee to the Disciplinary Board of the Finnish Bar Association. If the client considers that a lawyer or attorney-at-law employed by the Law Firm has neglected their professional duties, the client may file a complaint with the Disciplinary Board of the Finnish Bar Association.

14 TERMINATION OF THE ASSIGNMENT

The client has the right to terminate the assignment at any time by notifying the partner responsible for the assignment in writing. The Law Firm may have the right or obligation to cease conducting the assignment for the client under applicable legislation or the Finnish Bar Association’s Code of Conduct, including due to a delay in payment of the Law Firm’s fees. If the assignment is terminated by notice from the client or the Law Firm, the client is obliged to pay the expenses and fees incurred in conducting the assignment.

15 COPYRIGHT

Copyrights and other intellectual property rights arising from work performed in an assignment are the property of the Law Firm. Notwithstanding this, the client has the right to use the results of the work performed for the client for the purpose agreed in the assignment.

16 PROFESSIONAL INDEMNITY INSURANCE

The Law Firm has professional indemnity insurance for financial loss in accordance with the guidelines of the Finnish Bar Association concerning professional indemnity insurance.

17 SUPERVISORY AUTHORITY

The attorneys-at-law employed by the Law Firm are entered in the register of attorneys maintained by the Finnish Bar Association. The professional title “asianajaja” used by attorneys-at-law has been granted in Finland. The authority supervising the Law Firm’s attorneys-at-law is:

The Finnish Bar Association

P.O. Box 194 (Mikonkatu 25)

00101 HELSINKI

Tel. +358 9 6866 120

info@asianajajat.fi

18 GOVERNING LAW AND DISPUTE RESOLUTION

These Terms and the assignment are governed by Finnish law, excluding its choice of law rules. Any disputes arising out of these Terms and assignments shall be finally resolved by arbitration in accordance with the Arbitration Rules of the Finland Chamber of Commerce. The arbitral tribunal shall consist of one arbitrator. The seat of arbitration shall be Helsinki, Finland. The language of the arbitration shall be Finnish, unless otherwise expressly agreed.

A consumer client also has the right to submit a dispute to the Consumer Disputes Board (www.kuluttajariita.fi) for resolution. Decisions of the Consumer Disputes Board are recommendations in nature. A consumer may bring proceedings in the district court located in Finland in whose judicial district the consumer has their domicile or habitual residence.

Notwithstanding the above, the Law Firm has the right to submit claims concerning undisputed receivables to the Helsinki District Court or another competent court for resolution.

19 MISCELLANEOUS

The Law Firm has the right to amend these Terms at any time. Amendments enter into force when the updated general terms and conditions are published on the Law Firm’s website (www.kaarakainenlaw.fi).

Assignments are subject to the general terms and conditions that were in force when the relevant assignment commenced. The assignment is deemed to have commenced on the date on which the engagement agreement was signed or the Law Firm sent the client an email confirmation concerning the assignment.

Kaarakainen Attorneys Ltd

Yrjönkatu 21 C 28, 00100 Helsinki

info@kaarakainenlaw.fi

Tel. +358 40 510 8007

www.kaarakainenlaw.fi

Business ID 3579091-1

VAT ID FI35790911