Regulatory Disclosure, Financial Services Disclaimer & Transaction Risk Statement

1.1This Regulatory Disclosure, Financial Services Disclaimer & Transaction Risk Statement ("Disclosure") is the principal public statement of Epiidosis Global Finance LLC-FZ ("Epiidosis", "Company", "we", "us", "our") concerning: its regulatory status and perimeter; the nature of financing, capital-markets and trade-finance concepts referenced on the Website; and the risks inherent in the categories of transaction it discusses. It is incorporated by reference into the Terms of Use, Client Engagement & Legal Framework.

1.2This Disclosure is drafted to be read by prospective Clients, counterparties, journalists, regulators and any other person seeking to understand precisely what the Company is, and is not, authorised and positioned to do.

2.1Epiidosis Global Finance LLC-FZ is a legal entity distinct from Epiidosis Investments L.L.C. and from any other entity operating under an "Epiidosis" trade name. Their respective licences, contracts, liabilities, assets, regulatory status, representations and regulatory history must not be conflated, and a reference to one entity's track record, licence or authorisation should never be read as describing another.

2.2A person considering a transaction should confirm, for that specific transaction, which Epiidosis entity is the counterparty, and should request and review that entity's current licence and constitutional documents directly.

3.1Epiidosis Global Finance LLC-FZ is registered as a limited liability company in a United Arab Emirates free zone under licence number 2422472.01, issued by Meydan Free Zone (Meydan FZ), on 12 September 2024, with an expiry/renewal date of 11 September 2025 (licence renewal status pending confirmation as at the date of this publication), and a registered office at Meydan Grandstand, 6th Floor, Meydan Road, Nad Al Sheba, Dubai, UAE. Its licensed activities, exactly as stated on the current licence, are: Other financial service activities primarily concerned with distributing funds other than by making loans (Code 6499.01 — primary activity); Own account investment activities, such as by venture capital companies, investment clubs etc. (6499.02); Investment in Technological Enterprises & Management (6499.83); Investment in Commercial Enterprises & Management (6499.84); Investment in Industrial Enterprises & Management (6499.85); Investment in Agricultural Enterprises & Management (6499.86); Investment in Tourist Enterprises & Management (6499.88); Investment in Energy Enterprises & Management (6499.89); Investment in Health Enterprises & Development (6499.90); Investment in Educational Enterprises & Management (6499.91); Investment in Sport Enterprises & Management (6499.92); Investment in Water Enterprises & Development (6499.94); Investment in Retail Trade Enterprises & Management (6499.95); Forfaiting Services (6499.96); Investment in Oil & Natural Gas Projects (6499.97); General Investments Management & Operation (6499.99); Activities auxiliary to financial service activities, except insurance and pension funding (6610.00); Bank Brokers (6612.91); Travelers Cheques Exchangers (6612.94); Other activities auxiliary to financial service activities (6619.00); Investment advisory services (6619.02); Mortgage advisers and brokers (6619.03); Trustee, fiduciary and custody services on a fee or contract basis (6619.04); Investments consultancy (6619.11); Compliance consultancy (6619.12); Financial advisory and financial analysis (6619.13); Financial consultancy (6619.14); Economic advisory (6619.15); Mortgage consultancy (6619.16); Financial Consultation & Financial Analysis (6619.89); Banking Consultant (6619.90); Financial Instruments Quotation Services (6619.91); Loans & Overdues Rescheduling Services (6619.92); Collateral Management Services (6619.97); Credit Review Services (6619.98); and Financing Broker (6619.99), each as recorded under Meydan Free Zone Business Licence Number 2422472.01.

3.2This licence is a commercial / professional free-zone licence and is not, by itself, a financial-services authorisation. No unverified licence number, activity description or regulatory claim should appear on the Website; the particulars above must be confirmed against the Company's current, valid licence immediately before, and periodically after, publication.

3.3Unless and until separately and expressly verified in writing by the Company with reference to a specific authorisation held, the Company does not represent, and must not be described, as: a bank or other Central Bank–licensed financial institution; a Dubai Financial Services Authority ("DFSA") authorised firm; a Securities and Commodities Authority ("SCA") licensed investment firm, broker-dealer or fund manager; an Abu Dhabi Global Market Financial Services Regulatory Authority ("FSRA") authorised person; an insurance company or insurance intermediary; a payment service provider or money-services business; a money exchange house; a virtual-asset service provider; or a portfolio or fund manager of any kind.

4.1The current regulatory framework administered by the Central Bank identifies, among the licensed financial activities requiring Central Bank authorisation: (a) providing credit facilities; (b) providing funding facilities; (c) arranging, promoting or marketing a licensed financial activity, whether provided by a licensed institution or otherwise; and (d) acting as principal in specified regulated financial products.

4.2A commercial or free-zone trade licence — including the Company's licence described in Section 3 — is not, by itself, a substitute for activity-specific financial-services authorisation. The existence of a general commercial licence does not permit the Company to conduct an activity described in Section 4.1 without the corresponding Central Bank (or other competent-regulator) authorisation.

4.3Accordingly, the Company will not conduct, and does not represent that it conducts, any activity falling within Section 4.1 unless: (a) it holds the specific authorisation required for that activity; or (b) the activity is structured so that the regulated function (the actual extension of credit or funding, or the regulated arranging/promoting/marketing function) is performed exclusively by an appropriately licensed Third-Party Provider, with the Company's own role limited to advisory, preparatory or coordination functions that do not themselves require that authorisation.

4.4Every reference on the Website to financing, funding, credit, capital raising or a related concept should be read subject to this Section 4, and does not imply that the Company itself extends credit or funding, or itself performs the regulated arranging, promoting or marketing function, in respect of that concept.

5.1Where within its verified licence, the Company may provide corporate advisory, strategic-planning, financial-modelling, transaction-preparation, due-diligence-coordination and comparable advisory services described in Section 6 of the Terms of Use. Providing such advisory services is analytically and legally distinct from performing a regulated financial activity such as extending credit, dealing in investments, or arranging deals in investments.

5.2The fact that an advisory engagement discusses, prepares a Client for, or facilitates an introduction in respect of, a regulated financial activity does not itself authorise the Company to perform that regulated activity, and does not convert the Company's advisory role into the regulated role performed by the licensed Third-Party Provider that ultimately executes the transaction.

5.3A Client should not assume that because the Company can advise on a transaction category, the Company is also licensed to execute, fund, underwrite or deal in that category; these are separate questions governed by separate authorisation requirements.

6.1References to "capital raising," "fundraising," "investor readiness" or similar concepts describe advisory services such as transaction preparation, financial modelling, documentation support, structuring input and investor-introduction coordination, and do not mean that the Company itself solicits investors, deals in investments, or operates as a placement agent, broker-dealer or fund manager, unless separately and expressly authorised to do so.

6.2No capital raise, financing round or investment is guaranteed by virtue of engaging the Company. Any securities offering connected with a capital-raising mandate must independently comply with the securities laws applicable to the issuer, the offering, the investors solicited, and every jurisdiction in which an offer or solicitation is made, including any prospectus, private-placement exemption, investor-eligibility or licensing requirement of that jurisdiction.

7.1Developer-finance and real-estate-finance references on the Website are informational and do not constitute a loan offer, financing commitment, term-sheet approval, or pre-qualification by the Company or any lender.

7.2Any facility is provided, if at all, by a third-party bank, lender or fund that independently determines borrower and project eligibility, facility amount, pricing, tenor, loan-to-value ratio, security package, covenants, conditions precedent, and drawdown mechanics, applying its own credit policy, valuation and legal due diligence. The Company does not guarantee any of these outcomes.

8.1References to invoice finance, receivables finance or working-capital finance describe categories of financing that may be arranged through licensed financiers. They do not mean that the Company itself purchases, discounts or advances against receivables, extends working-capital credit, or otherwise acts as financier, unless the Company is separately and lawfully authorised to do so and this is expressly stated in a signed Engagement Agreement.

8.2The identity of the actual financier providing any invoice or working-capital facility, and the terms of that facility, will be set out exclusively in the definitive financing documentation between the Client and that financier.

9.1References to stock loans, margin lending, equity-liquidity facilities or comparable structures are informational and subject to: applicable securities law in the jurisdiction of the securities, the lender and the borrower; market and exchange rules; lender eligibility, custody and collateral-margining requirements; and applicable licensing of the lender or broker involved.

9.2Publication of general information about such structures on the Website does not mean that a stock-loan or equity-liquidity facility is currently available, on any particular terms, to any particular User. The Company does not act as lender, broker, custodian or securities dealer in such a structure unless separately and expressly authorised.

10.1References to letters of credit, deferred-payment letters of credit, standby letters of credit, bank guarantees, confirmations, discounting, forfaiting, monetisation or assignment of bank instruments are informational. The Company does not represent that it issues, confirms, discounts, monetises or guarantees any such instrument in its own capacity unless separately and lawfully authorised to do so.

10.2The issuing bank, confirming bank or other duly authorised financial institution is solely responsible for the instrument it issues or confirms, for compliance with applicable banking regulation and practice, and for performance of its obligations under that instrument. No issuance, confirmation, discounting, monetisation or assignment of any instrument is guaranteed, implied or represented as available by virtue of Website content.

11.1Website content, including any project summary, transaction case study, market commentary or financial projection, is provided for general informational purposes and does not constitute an investment recommendation, personalised financial advice, or a public offering of securities.

11.2Past performance, historical transaction outcomes and case studies are not indicative of, and do not guarantee, future results. Financial projections, valuation assumptions, loan-to-value assumptions, internal-rate-of-return estimates and comparable forward-looking statements are based on assumptions that may prove incorrect, and actual results may differ materially due to market, legal, regulatory, financing, technical, construction, operational, tax, currency, political, counterparty, liquidity and other risk factors described in Section 16.

12.1Every bank, lender, fund, investment firm, insurer, broker or other institutional counterparty referenced or introduced in connection with the Company's Services is an independent entity, solely responsible for its own regulatory authorisation, credit or investment decision, terms, pricing, documentation, conduct and performance.

12.2The Company's introduction of, or reference to, such a counterparty is not, and must not be interpreted as, a representation regarding that counterparty's regulatory standing, solvency, reliability, or the likelihood that it will approve or complete a transaction with any particular Client.

13.1A reference on the Website to a government agency, sovereign entity, state-owned enterprise, multilateral institution, bank or institutional investor is provided for contextual or descriptive purposes only, and does not imply that entity's endorsement, sponsorship, agency relationship, partnership or regulatory approval of the Company or its Services, unless that relationship is documented in a specific, named, verifiable agreement disclosed on the Website.

13.2Use of a third party's name, logo, or description of a relationship requires that third party's prior consent and must accurately reflect the actual, current nature and status of that relationship.

14.1A transaction, product or structure lawful in one jurisdiction may be restricted, unlawful, or subject to additional licensing or disclosure requirements in another. Website content is not tailored to the law of any jurisdiction other than the United Arab Emirates and is not an offer to any person in a jurisdiction where such an offer, solicitation or provision of Services would be unlawful.

14.2A Client is responsible for ensuring that its engagement of the Company, and any resulting transaction, complies with the law applicable to its place of incorporation or residence, the location of its assets, the residence and status of its investors, and the jurisdiction of its counterparties, and should obtain local legal advice where its transaction has a cross-border element.

15.1The Company may decline, restrict, suspend or terminate the provision of Services in respect of a jurisdiction, person, entity or transaction that presents sanctions, export-control, AML/CFT or other legal risk, consistent with the Company's AML/CFT Policy, without liability for any resulting loss to a User or Client.

15.2Users and Clients must independently ensure their own compliance with sanctions regimes applicable to them, and must not use the Company's Services to structure, facilitate or conceal a transaction intended to evade sanctions or export controls.

16.1A person considering any transaction referenced on the Website, or arranged with the Company's assistance, should understand that such transactions carry risk, including without limitation: market risk (adverse movement in asset prices, interest rates or market conditions); credit risk (default or non-performance by a borrower, issuer or counterparty); counterparty risk (failure or non-performance by a bank, lender, investor or other transaction party); liquidity risk (inability to realise, transfer or exit a position or asset when desired); currency risk (adverse movement in exchange rates affecting cross-border transactions); interest-rate risk; commodity-price risk, where relevant; legal and regulatory risk (changes in law, regulatory intervention, or licensing requirements affecting a transaction); political risk (government action, expropriation, capital controls or instability affecting a jurisdiction); sanctions risk; tax risk (unanticipated tax liability or change in tax treatment); construction and development risk, where relevant to real-estate or project transactions (cost overrun, delay, contractor default); operational risk (failure of internal processes, systems or personnel, whether of the Company or a third party); environmental and social risk; cybersecurity risk (including fraud, data compromise or system failure); fraud risk, including third-party impersonation; and force-majeure risk (events beyond any party's reasonable control).

16.2These risks are not exhaustive and may occur individually or in combination. A prospective Client should not proceed with a transaction without obtaining independent legal, tax, accounting, and where relevant, investment advice appropriate to its own circumstances, as further stated in Section 18.

17.1Any calculator, estimator or comparable interactive tool made available on the Website is illustrative only, is based on simplified assumptions that will not reflect every relevant factor, and does not constitute a valuation, credit decision, financing offer, loan-to-value approval, investment recommendation, or lender or investor commitment of any kind.

17.2Output from such a tool must not be relied upon as a substitute for a formal quotation, term sheet, credit approval or professional valuation.

18.1No content on the Website constitutes, and must not be construed as: an offer or commitment to provide financing, credit, or funding; a public offer of, or solicitation to purchase or subscribe for, securities; a guarantee of investment return, capital preservation, profitability, project completion, or repayment; a guarantee or representation that any regulatory approval, licence, bank approval or transaction closing will be obtained or achieved; or a representation regarding the availability of liquidity for any asset or position.

18.2Website content should not be treated as the sole basis for any decision to commit capital, enter into a financing arrangement, make an investment, or take any other regulated financial decision. Such decisions should be made only after review of definitive, transaction-specific documentation and independent professional advice.

19.1Only duly executed, definitive legal agreements — such as an Engagement Agreement, a facility agreement, a subscription agreement, a term sheet expressly stated to be binding, or an issued banking instrument — create binding obligations between the relevant parties. General Website content, marketing material, illustrative case studies, indicative term sheets and preliminary correspondence are not binding and do not vary the terms of any definitive document.

19.2In the event of any inconsistency between this Disclosure and a definitive, transaction-specific document validly executed by the relevant parties, the definitive document prevails in respect of that transaction.

20.1This Disclosure must be reviewed, and updated as necessary, whenever the Company: changes its licensed activities or obtains a new authorisation; introduces a new service line or financing structure; commences or ceases operating in a new jurisdiction; enters into a new material relationship with a regulated Third-Party Provider that changes the nature of the Company's role; materially changes its Website marketing claims; or undergoes a material change in group or ownership structure.

20.2The Company will maintain a version history of this Disclosure and will ensure that the version published on the Website reflects its current business model and licensed activities.

21.1Enquiries concerning the Company's regulatory status, this Disclosure, or a specific transaction risk should be directed to:

• Regulatory and legal enquiries: enquiry@epiidosisglobalfin.com