Investor Presentaiton

Timeline of Key Dates - Summary Timing Key Developments KPMG • . April - December 2020 Benchmark Regulation - Benchmark administrators to update benchmark statements regarding ESG factors (April 30th) Disclosures Regulation ESAs to prepare draft technical standards on disclosures to investors in relation to adverse impacts on the climate and other environment- related adverse impacts (December 30th) March- June 2021 ⚫ Benchmark Regulation -Application date of most provisions (pre- contractual and website requirements) of the Disclosure Regulation (March 10th) Taxonomy Regulation -Financial market participants with more than 500 employees or which are parent undertakings of large groups with more than 500 employees must publish and maintain on their websites a statement of their due diligence processes with respect to the principal adverse impacts of investments decisions on sustainability factors. (June 30th) December 2021- January 2022 June - December 2022 January 2023 Disclosures Regulation ESAs to prepare draft technical standards on disclosures to investors in relation to adverse impacts in the field of social and employee matters, respect for human rights, anti- corruption and anti- bribery. (December 30th) Taxonomy Regulation - Application date in respect of activities that substantially contribute to climate change mitigation and adaptation. (January 1st) Disclosures Regulation - Application date of requirements relating to periodic reports of ESG-focused products. (January 1st) Taxonomy Regulation -ESAS to prepare draft technical standards on activities that substantially contribute to environmental objectives other than climate change mitigation and adaptation (water, circular economy, pollution, biodiversity). (June 1st) Disclosures Regulation - Where the manager considers principal adverse impacts of investment decisions on sustainability factors, prospectus to disclose whether, and if so how, each financial product considers principal adverse impacts on sustainability factors. (December 30th) Taxonomy Regulation - Application date in respect of activities that substantially contribute to environmental objectives other than climate change mitigation and adaptation. (January 1st) © 2020 KPMG, an Irish partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. 34 =4

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