Communique regarding the payment of dividends for the financial year 2024

Transilvania Investments Alliance announces the commencement of the payment of the dividends distributed from the net profit of the financial year 2024, through Depozitarul Central S.A. („Depozitarul Central”) and Banca Transilvania („BT” or „the Payment Agent”), starting on 28.10.2025 (“Payment Date”), as follows:

• The dividend payment will be made in compliance with the capital market regulations and the provisions of the Tax Code in force and in accordance with the Resolution of the Ordinary General Meeting of Transilvania Investments Shareholders no. 1 of 28.04.2025.
• The shareholders entitled to receive dividends distributed from the net profit of the financial year 2024 are the shareholders registered in the Transilvania Investments Shareholder Register, kept by Depozitarul Central, as at 20.10.2025 – “Registration Date” (ex-date 17.10.2025).
• The gross dividend is RON 0.0150/share, with the tax on dividends to be withhold at the rate provided by the law. The dividend payment will be made in RON (lei).  
• The costs related to the payment of dividends, regardless of the payment method, shall be borne by the shareholders from the net dividend value.
• According to the provisions of the Tax Code in force, the standard tax rate applicable to dividend income is currently 10% of the gross amount of dividends, the exceptions regarding the non-taxation of the dividend income being provided separately. Also, non-resident shareholders may benefit from a more favourable tax rate, in accordance with the provisions of the Fiscal Code and the Double Taxation Convention concluded between Romania and the state of residence of the respective shareholder, based on the tax residence certificate valid on the date of dividend payment, submitted by the non-resident shareholder until 10.10.2025. 
• The payment of dividends afferent to the financial year 2024 is subject to the general provisions on limitation, being time-barred within 3 (three) years from the date of the commencement of payment, the last day of the payment being 27.10.2028. The uncollected dividends afferent to the financial years 2022 and/or 2023 will continue to be paid, along with the dividends related to the year 2024, until the end of the limitation period (22.06.2026-last payment day for 2022 dividends and 21.07.2027-last payment day for 2023 dividends).

The dividend payment methods are detailed in the current report: https://transilvaniainvestments.ro/wp-content/uploads/2025/09/Comunicat-plata-dividende-2024-EN.pdf

Brasov, October 1, 2025