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Investor Presentation

Risk factors (cont'd) Low level risks Risks relating to taxes and charges The Group currently operates in 14 countries. The Group's business and any intra-group transactions are conducted and performed in accordance with the Group's interpretation of applicable tax laws, tax agreements and other relevant regulations and applicable requirements and decisions from the relevant tax authority. It is possible that the Group's or its advisers' interpretations and applications of laws, provisions and judicial practice have been, or will at some point in the future be, incorrect. Moreover, tax authorities in the countries where the Group operates may make judgements or decisions that differ from the Group's understanding and interpretation of such laws and regulations. The Group's tax position, both for prior and current years, may change as a result of decisions taken by relevant tax authorities, or as a result of changes in legislation, tax agreements and other regulations. Such decisions or changes, which potentially could apply retroactively, could have an adverse effect on the Group's business, earnings and financial position. Risks relating to the geographic breadth and compliance with existing laws and regulations The Group currently operates its business in 14 countries and must accordingly observe several laws and regulations, including e.g. competition, construction, environmental and tax laws and regulations, in a large number of different regulatory systems across a number of jurisdictions. Ensuring compliance with such laws, regulations and permits entails administrative costs and may affect the Group's business, financial position earnings. There is a risk that the Group's interpretation of applicable laws, provisions and judicial practice has not been, or will in the future not be, correct or that such laws, provisions and practice will be changed, potentially with retroactive effect. If such change in legislation or practice should occur or if the relevant authority challenge the Group's interpretation of applicable laws, the Group may face sanctions by the relevant authority, which may have an adverse effect on the Group's business, earnings or financial position. New or amended legislations and regulations could call for unexpected costs, including costs for compliance work with regards to new or amended legislation or regulation, or impose restrictions on the development of the business operations or otherwise affect sales, and which could have an adverse effect on the Group's business, earnings or financial position. Risks relating to failure to comply with the General Data Protection Regulation The Group processes personal data, e.g., of its employees and its insurance company customers' end-customers in the course of its business operations. The European Union has adopted the relatively new general data protection regulation 2016/679/EU (the "GDPR"), which applies from 25 May 2018. The GDPR includes new requirements for the handling of personal data. There is a risk that the measures taken by the Group to maintain and process personal data in compliance with the GDPR could prove to be insufficient or that, for instance, a misinterpretation of the GDPR would lead to that the Group is considered as not fully compliant. Failure to comply with the GDPR may subject the Group to significant monetary fines, which could have an adverse effect on the business, operating results and financial position of the Group. Risks relating to environmental laws and regulations According to the polluter pays-principle under Swedish environmental law, and similar principles may apply according to environmental laws of other relevant jurisdictions, the operator who has contributed to pollutions will be responsible for remediation. When the Group and/or its sub-contractors carry out property damage restoration work, there is, e.g., a risk of leaks which could result in environmental pollution. Claims may be directed at the Group for cleaning up or after-treatment of incidents as a result of acts or omissions of its employees or sub-contractors causing environmental pollution, and the Group may not have adequate protection in its customer or sub-contractor agreements to ensure that the customer or sub-contractor is solely responsible for the clean up and after-treatment of such incidents. All such claims towards the Group could have an adverse effect on the Group's business, earnings and financial position. Risks relating to legal disputes and claims Within its ordinary course of business, the Group may be the subject to complaints, claims, disputes and subsequent litigation or arbitral proceedings from its customers, employees and/or other third parties alleging environmental, safety, data protection, operational or other concerns, nuisance, negligence or failure to comply with laws and regulations as well as agreements. Disputes are generally connected to property restoration projects that have been carried out by the Group several years ago. Hence, it is difficult for the Group to predict when disputes will arise. The risk of claims or legal action also relates to intellectual property rights, such as patents and trademarks, and the Group normally assumes liability for any infringement of third party intellectual property rights in relation to its customers. Any disputes, complaints and proceedings could result in significant costs for the Group and even if successfully resolved without direct adverse financial effect, could have an adverse effect on the Group's reputation among its customers, including presumptive customers, and divert its financial and management resources from more beneficial uses. SUPPORTING MATERIALS | POLYGON 50
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