3 Contents Abbreviations used in the financial statements ....................................................................................... 6 Consolidated Financial Statements of ..................................................................................................... 7 I. Presentation of AKKO Invest Plc. ............................................................................................. 13 II. Key elements of the accounting policy; basis of preparation of consolidated financial statements 17 1. Basis of the preparation of financial statements and the entity’s ability to continue as a going concern .................................................................................................................................................. 17 2. Accounting policies related to consolidation ............................................................................. 17 3. Essential elements of the accounting policy...................................................................................... 20 Presentation of the financial statements................................................................................... 20 Essential decisions related to the presentation ........................................................................ 20 Foreign Currency ...................................................................................................................... 21 Accounting policies related to the income statement ............................................................... 21 General accounting policies related to cash flow ..................................................................... 34 III. Changes in the accounting policy, expected impact of the IFRS and IFRIC interpretations not yet in force on the date of the financial statements, previous applications ........................................... 35 4. Significant estimates used in preparing the financial statements and other sources of uncertainties 35 5. Supplementary notes to the Comprehensive Income Statement ...................................................... 37 5.1. Revenue ............................................................................................................................ 37 5.2. Direct operating expenditures ............................................................................................ 38 5.3. Administrative and sales expenditures .............................................................................. 39 5.4. Other revenues and expenditures ..................................................................................... 41 5.5. Financial revenues and expenditures ................................................................................ 42 5.6. Income tax expenditure ..................................................................................................... 42 6. Supplementary notes to the balance sheet ....................................................................................... 44 6.1. Value of customer relations ............................................................................................................ 44 6.2. Goodwill .......................................................................................................................................... 44 6.3 Right-of-use assets.......................................................................................................................... 45 6.4 Other intangible assets .................................................................................................................... 46 6.5 Investment properties ...................................................................................................................... 46 6.6 Own-use properties, property refurbishments, transformations ...................................................... 51 6.7 Plant, fixtures and equipment .......................................................................................................... 52 6.8 Trade accounts receivable .............................................................................................................. 52 6.10 Blocked cash and cash equivalents .............................................................................................. 53 6.11 Cash and cash equivalents ........................................................................................................... 54 6.12 Subscribed capital ......................................................................................................................... 54 6.13 Share premium .............................................................................................................................. 55 6.14 Treasury shares ............................................................................................................................. 55 6.15 Proprietary transactions................................................................................................................. 56 6.16 Accumulated exchange difference ................................................................................................ 56 6.17 Liabilities from loans and borrowings (long- and short-term) ........................................................ 56

4 6.18 Provisions ...................................................................................................................................... 57 6.19 Deferred tax assets and liabilities and subsequently payable taxes ............................................. 58 6.20 Deferred purchase price of the acquisition .................................................................................... 59 6.21 Trade accounts payable ................................................................................................................ 59 6.22 Other short-term liabilities and accruals ........................................................................................ 60 6.23 Income tax liability ......................................................................................................................... 61 6.24 Earnings per share (EPS), EBITDA .............................................................................................. 61 6.25 General disclosures related to financial assets and liabilities and fair value hierarchy ................ 62 7. Other disclosures related to the consolidated financial statements .................................................. 65 7.1 Reclassifications from the previous period ...................................................................................... 65 7.2 Operating segments ........................................................................................................................ 65 7.3 Transactions with related parties ..................................................................................................... 70 7.4 Dividend paid by the subsidiaries .................................................................................................... 70 7.4 Description of risks and sensitivity analysis .................................................................................... 70 7.5 Disclosures due to interests in other entities ................................................................................... 75 7.6 Material events after the reporting period; dividend proposed ........................................................ 75 7.7 Statements ...................................................................................................................................... 76 7.8 Authorisation of the publication of the financial statements ............................................................ 76 Separate Financial Statements of ......................................................................................................... 77 Public Limited Company ........................................................................................................................ 77 I. Presentation of AKKO Invest Plc. ............................................................................................. 82 1. Key elements of the accounting policy; basis of preparation of financial statements ....................... 84 1.1 Basis of the preparation of financial statements and the entity’s ability to continue as a going concern 84 2. Significant estimates used in preparing the financial statements and other sources of uncertainties 98 3.Supplementary notes to the Comprehensive Income Statement ....................................................... 99 3.1 Revenue .......................................................................................................................................... 99 3.2 Direct operating expenditures ......................................................................................................... 99 3.3 Administrative and sales expenditures .......................................................................................... 100 3.4 Financial revenues and expenditures ..................................................................................... 100 3.5 Income tax expenditure .......................................................................................................... 101 4. Supplementary notes to the balance sheet ............................................................................ 102 4.1 Investment properties ............................................................................................................. 102 4.2 Long-term investments in subsidiaries ................................................................................... 103 4.3 Other receivables and prepayments and accrued income ..................................................... 104 4.4 Receivables from subsidiaries ................................................................................................ 104 4.5 Blocked cash and cash equivalents ....................................................................................... 105 4.6 Cash and cash equivalents..................................................................................................... 105 4.7 Subscribed capital .................................................................................................................. 105 4.8 Share premium ....................................................................................................................... 106 4.9 Retained earnings................................................................................................................... 106 4.10 Treasury shares ...................................................................................................................... 106

5 4.11 Bank loans .............................................................................................................................. 107 4.12 Deferred tax liabilities and subsequently payable taxes......................................................... 107 4.13 Deferred purchase price of the acquisition and other short-term loans from subsidiaries ..... 109 4.14 Other short-term liabilities ....................................................................................................... 109 4.15 Income tax liabilities................................................................................................................ 109 4.16 Trade accounts payable ......................................................................................................... 110 4.17 Fair value hierarchy of financial assets and liabilities ............................................................. 110 5 Other disclosures .................................................................................................................... 112 5.1 Transactions with related parties ............................................................................................ 112 5.2 Dividends paid ........................................................................................................................ 112 5.3 Description of risks and sensitivity analysis............................................................................ 112 5.4 Disclosures due to interests in other entities .......................................................................... 115 5.5 Equity reconciliation table ....................................................................................................... 116 5.6 Statements .............................................................................................................................. 118 5.7 Material events after the Reporting Period ............................................................................. 118 5.8 Authorisation of the publication of the financial statements ................................................... 118 I. Business and Management Report of AKKO Invest Plc and AKKO Group ........................... 119 Presentation of the Company ................................................................................................. 119 Presentation of the scope of activities .................................................................................... 119 Size and composition of the share capital .............................................................................. 121 Changes in the structure of the Group ................................................................................... 122 Business environment and results of the year........................................................................ 122 Performance figures of the previous year............................................................................... 127 Most important events of NEO Property Services Zrt. in 2024............................................... 127 Material events after the Reporting Period ............................................................................. 138 Corporate governance system and bodies of the Company .................................................. 138 Employment policy .................................................................................................................. 140 Research and experimental development .............................................................................. 141 Environmental protection ........................................................................................................ 141 Presentation of the premises .................................................................................................. 141 Disclaimer ............................................................................................................................................ 142 Consolidated Sustainability Report ..................................................................................................... 143 The Annual Statements comprise 143 pages.

6 Abbreviations used in the financial statements IAS International Accounting Standards IFRS International Financial Reporting Standards IFRIC/SIC International Financial Reporting Interpretation Committee/Standing Interpretation Committee FVTOCI Measured at fair value through other comprehensive income FVTPL Measured at fair value through profit or loss CODM Chief Operating Decision Maker EPS Earnings per share AC Audit Committee ECL Expected credit loss EBITDA Interest, depreciation and profit or loss before tax ITS business line Infrastructural and Technical Support business line GKI business line Directorate for General Fit-out Business Figures in brackets indicate negative values in the financial statements!

7 Consolidated Financial Statements of AKKO INVEST Public Limited Company for the financial year ending on 31 December 2024, prepared in accordance with the International Financial Reporting Standards (IFRS) adopted by the European Union

Consolidated Financial Statements of AKKO Invest Plc., and its subsidiaries involved in the consolidation, prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 11 Consolidated Cash Flow Statement for 365 days ending on 31 December 2024 Designation Comments 31/12/2024 31/12/2023 Profit or loss before tax 1 514 1 640 Net interest expenditure (5.5) 388 375 Non-cash items Depreciation (6.3-6.7) 1 290 1 066 Profit/loss impact of exchange loss (5.5) 165 20 Profit/loss impact of expected credit loss (5.5) 172 (23) Interest income (5.5) (41) (41) Changes of provisions (6.18) (184) 458 Gain on sale of fixed asset - 74 Non-cash items – Total 1 402 1 554 Changes in working capital Changes of trade receivables (6.8) (1 101) (3 960) Changes in other current assets and accruals (6.9) (520) 146 Changes in receivables from suppliers (6.21) 1 388 4 810 Changes in other short-term liabilities and accruals (6.22) 499 1 184 Changes in blocked cash and cash equivalents (6.10) 179 (180) Total net changes in working capital 445 2 000 Interest paid (361) (334) Income tax paid (630) (402) Net cash flow from operating activities 2 758 4 833 Amounts paid for the acquisition of equity interests fewer liquid assets received - (22) Acquisition of tangible assets (6.3-6.7) (445) (3 416) Gain on sale of fixed asset - 221 Received interest 41 41 Repayment of the purchase price of equity interests (6.20) (1 080) (515) Net cash flow from investment activities (1 484) (3 691) Loan repayment (6.17) (771) (797) Execution of lease liabilities (6.3) (258) (312) Net cash flow from financing activities (1 029) (1 109) Change in liquid assets 245 33 Revaluation of foreign currency assets (5.5) - - Balance-sheet change in liquid assets 245 33 Cash and cash equivalents at the beginning of the year (6.11) 1 367 1 334 Cash and cash equivalents at the end of the period (6.11) 1 612 1 367 The cash flow statement contains the items with regard to sign. The Notes to the Financial Statements form integral part of the Financial Statements.

I. Presentation of AKKO Invest Plc.

AKKO Invest Plc.

is a public limited company registered in Hungary by the Metropolitan Court as

Company Court. AKKO Invest Plc. and its legal predecessor is listed by the Budapest Stock Exchange since 15 February 2011. The Company’s core activity is asset management. AKKO Invest Plc. is a holding company, i.e. a company with equity stake is several undertakings, the economic objective of which is to realise long-term increase in value through efficient cooperation between the holding and the subsidiaries. AKKO Invest Plc. invests its own assets, without performing external asset management. Its fundamental objective is to achieve asset accumulation and increase in value in the subsidiaries (and thus also in the parent company). The subsidiaries are entities operating primarily in the property market. AKKO Invest Plc. is a public limited company established under the laws of Hungary. Registered office of the Company: 1118 Budapest, Dayka Gábor u. 5. The Company’s subscribed capital is millions HUF 834, which comprises of 33,355,200 pieces of

ordinary shares on 31 December 2024. The nominal value of the shares is HUF 25/piece

Ownership structure of the parent company: 31/12/2024 31/12/2023 Name Nominal value of business share in HUF millions Equity stake % Nominal value of business share in HUF millions Equity stake % Free Float 381 45,69% 346 41,54% Chantili Invest Zrt. - - 118 14,12% MEVINVEST Vagyonkezelő Kft. 276 33,10% 251 30,10% B + N Referencia Zrt. 119 14,24% 119 14,24% DAYTON-Invest Kft. 58 6,97% - - Share series 834 100% 834 100% Number of voting rights attached to the shares on 31 December 2024: Total Issued pieces Number of voting shares Voting right per share Total voting right Number of treasury shares Ordinary shares 33 355 200 33 355 200 1 33 355 200 0 Total 33 355 200 33 355 200 N/A 33 355 200 0

Subsidiaries of the Company and consolidation The Company and its subsidiaries constitute a Group. In 2022, the structure of the Group has not changed. Group Members and main activities on 31 December 2024: Company Address Core activity AKKO Invest Plc. 1118 Budapest, Dayka Gábor u. 5. Asset management VÁR-Logisztika Zrt. 1124 Budapest, Lejtő út 17/A. Property development (industrial property) MOON Facility Zrt. 1124 Budapest, Lejtő út 17/A. Property development (industrial property) A PLUS INVEST Zrt. 1124 Budapest, Lejtő út 17/A. Residential property development 4 Stripe Zrt. 1124 Budapest, Lejtő út 17/A. Property development (industrial property) ALQ SAS 06600 Antibes, 18 Avenue Louis Gallet, France Property development (hotel) Deniro Zrt. 1124 Budapest, Lejtő út 17/A. Asset management (Holding) Elitur Invest Zrt. 1124 Budapest, Lejtő út 17/A. Asset management (Holding) NEO Property Services Zrt. 1117 Budapest, Szerémi út 4. Operation of superstructures Relevant figures of the companies: Company Registered capital on 31/12/202 4 Equity stake (%) on 31/12/202 4 Effective date of the change Registered capital on 31/12/202 4 Equity stake (%) on 31/12/202 4 Classificatio n AKKO Invest Plc. 834 - - 834 - parent VÁR-Logisztika Zrt. 5 100% - 5 100% subsidiary MOON Facility Zrt. 5 100% - 5 100% subsidiary A PLUS INVEST Zrt. 20 100% - 20 100% subsidiary 4 Stripe Zrt. 20 100% - 20 100% subsidiary ALQ SAS 5 100% - 5 100% subsidiary Elitur Invest Zrt. 5 100% 26/02/202 1 5 100% subsidiary NEO Property Services Zrt. 20 49% 26/02/202 1 20 49% subsidiary Deniro Zrt. 5 100% 16/03/202 3 5 0% subsidiary All companies disclose separate financial statements publicly. Through Elitur Invest Zrt., AKKO Invest Plc. is holding a further 51% ownership interest in NEO Property Services Zrt. The activities of the subsidiaries are described in detail below:

MOON Facility Zrt. MOON Facility Zrt. is the owner of an industrial property located in Szolnok, which it utilises by means of rental. The Company is a member of the Group since 22 March 2019. Address of the property: 5000 Szolnok, Kombájn utca – stated in the land register as three properties. Vár-Logisztika Zrt. The Vár-Logisztika Zrt. has been a member of the Group since 15 February 2019. Currently, it is not pursuing any activity actively, as the previously owned property was sold and was removed from the Company’s books on 13 December 2023. ALQ SAS ALQ SAS is a company registered under the laws of France. It is planning to reconstruct and renovate an apartment building owned by the Company on the French Riviera, which will be rented or possibly sold upon completion. Address of the property: 18 Avenue, Louis Gallet, Juan-Les-Pins, Antibes, France As the Company obtained the final building permit in 2023, the improvement and transformation of the hotel will take place as part of the owner’s decision and investment, according to the plans. 4 Stripe Zrt. 4 Stripe Zrt. owns an industrial property in Budaörs, which it uses by means of rental. Address of the property: 2040 Budaörs, Kinizsi 4-6. The Company is a member of the Group since 2 October 2019. A PLUS Invest Zrt. A PLUS Invest Zrt. plans to transform the property in district XII of Budapest into luxury property to be sold or leased upon completion. Address of the property: 1121 Budapest, Őzike út 14. - Eötvös út 31. The Company is a member of the Group since 18 December 2019. Elitur Invest Zrt. The Company has acquired 100% of the business shares of Elitur Invest Zrt., thereby it owns 100% of NEO Property Services Zrt., 51% of which it owns indirectly, through Elitur Invest Zrt. Date of acquisition: 26.02.2021. The Group owns 100% of NEO Property Services Zrt. Date of acquisition: 26.02.2021. NEO Property Services Zrt. is one of the leading property operators and service providers in Hungary.

Deniro Zrt. The Group obtained 100% of the business shares of Deniro Zrt. on 16 March 2023. The Company settled the purchase price of the property by means of transferring treasury shares. The property is in the immediate vicinity of the property held by 4 Stripe Zrt., which is used in 100% by means of rental. Address of the property: 2040 Budaörs, Kinizsi utca 4. Presentation currency and accuracy of the financial statements The functional currency of the parent company is Hungarian forint. The financial statements have been prepared in Hungarian forints (presentation currency) and unless it is indicated otherwise the figures are stated in million HUF. Euro is an important foreign currency for the Group. The exchange rate of the foreign currency in the reporting period was as follows (one currency unit/HUF, MNB exchange rates): Currency 2024 2023 Closing Average Closing Average Euro (EUR) 410,09 395,20 382,78 381,95

Declaration on compliance with the IFRS standards The management declares that the consolidated financial statements forming part of the annual statements have been made in compliance with the International Financial Reporting Standards, as adopted by the European Union. The management made this declaration in the knowledge of its liability.

Contents of the financial statements These financial statements present the assets, the performance and the financial position of AKKO Invest Plc., as parent company and its subsidiaries involved in the consolidation (together: Group). The Group’s financial statements are prepared, approved and announced by the Parent Company’s management. The Group publishes the Consolidated Financial Statements both on the website of the Budapest Stock Exchange (www.bse.hu) and on its own website (www.akkoinvest.hu). Basis of preparing the financial statements; applied set of rules and the underlying presumptions; evaluation philosophy The financial statements have been prepared based on the International Financial Reporting Standards (IFRS) created by the International Accounting Standard Board (IASB). The IFRS include the IFRS, the IAS, the IFRIC and SIC interpretations developed by the IFRS Interpretation Committee. The Group applied the IFRS standards in the form as those were adopted by the European Union. The management of the Parent Company established that the going concern assumption is appropriate, i.e. there is no sign implying that the Plc. will terminate or significantly curtail its operations within the foreseeable future, i.e. beyond one year. The Group generally evaluates its assets at historical cost, except for the situations where the given element must be evaluated at fair value, on the basis of the IFRS standards. In the financial statements, the financial instruments held for trading had to be measured at fair value.

2. Accounting policies related to consolidation

The basis of the consolidation The consolidated financial statements cover the financial statements (assets) of the Group and the entities (Group’s subsidiaries) controlled by the Group. From the business year starting on 1 January 2014, the term of control is defined in the IFRS 10 standard. Accordingly, the investor has control over the investee if it is entitled to the changing, positive returns (earnings) produced by the investee and bears the consequences of negative returns and is able to control operations through its decisions (power) and thus to influence these returns. Thus, the management ability and the control derive from rights.

Control can be mainly gained through an ownership share, an agreement with other owners or a special market position (e.g. monopoly). Regarding the enterprises covered by this financial statement, the parent company gained control through ownership share, without any exceptions. The revenues and the expenditures of subsidiaries purchased and sold through the year are included in the Consolidated Statement of Comprehensive Income, from the actual date of acquisition until the actual date of sale. The total, comprehensive result of the subsidiaries is due to the owners of the Group and the non- controlling shares. The amount of the comprehensive result must also be assigned to the non- controlling unit if it is negative. If needed, the subsidiaries’ financial statements are modified so that their accounting policies conform with the accounting policies applied by other Group members. At the date of consolidation, the transactions, balances, revenues and expenditures are fully filtered out even if the produced result appears in form of an asset value.

Non-controlling interest The parent company recognises the net assets (assets and liabilities) of subsidiaries in the consolidated financial statements in full. However, of the consolidated equity, the Group only recognises the part after the acquisition that is allocable to the group as equity attributable to the parent company. The value of the subsidiaries’ net assets allocated to the non-controlling interest (including also the impacts of the fair value adjustments existing at the acquisition, arising after the acquisition and the acquisition-date fair value adjustments) is stated by the Group separately in a single line entitled non- controlling interest. The non-controlling interest is the part of equity that is attributable to non-parent owners. The Group recognises non-controlling interest as a proportion of net assets (at carrying amount) on the individual reporting dates and does not measure it at fair value at the end of the individual financial years. When the equity interest acquired earlier in a subsidiary changes, but it still qualifies as a subsidiary even after the transaction, the Group treats the difference between the acquired net assets and the consideration paid as an increase or decrease in equity.

Rules for consolidation

Accounting treatment of business combinations Business combination is the situation where the Group gains control over a new company, and the purpose of the acquisition was to acquire the business activity of the purchased entity and not only to acquire the assets of the purchased business entity. The control shall be regarded as acquired from the day when any situation required for qualification as a subsidiary was fulfilled. The value of the goodwill/negative goodwill must be determined for the date of the business combination. This is the difference between the fair value transferred for the equity interest (consideration) and the fair value of the acquired net assets (proportionately). When determining the consideration, the value of the previous equity interest must be taken into account. The consideration shall include: – the cash paid or due; – the fair value of shares issued by the acquirer in connection with the combination (the fair value is to be derived from the share price prevailing on the issue date);

– the fair value of other assets transferred (less the liabilities transferred, if any). – the fair value of contingent consideration, i.e. part of the consideration that must be transferred or returned upon the occurrence (or non-occurrence) of specified future events. If the actually transferred (returned) amount differs from the estimated value of the contingent consideration, the Group recognises the difference to the debit or credit of the profit or loss in the period when the amount of the difference becomes calculable. Determination of acquired net assets The assets and liabilities acquired within the framework of a business combination must be measured at the fair value prevailing on the date of the business combination. When performing the measurement those assets and liabilities must be also included in the balance sheet that are not stated in the separate financial statements of the acquired enterprises, but the standards prescribe their recognition. These include particularly the internally generated intangible assets existing at the acquired enterprise. In addition, the contingent liabilities that burdened the acquired entity on the day of the business combination must be recognised – at fair value – among the liabilities, irrespective of the fact that according to IAS 37 these should not be recognised as liabilities in the separate financial statements. Goodwill The value obtained as the difference between the consideration paid for the subsidiary acquired during the business combination and the net asset value of the subsidiary on the day of the acquisition may be identified and recognised as goodwill among the Group’s assets, if the difference is positive. The negative difference must be recognised to the credit of profit or loss, as a profit realised on a bargain purchase. The profit must be allocated to the acquirer. Goodwill may only arise when the control is acquired; subsequent transactions are recognised in the equity. Measurement period If the initial accounting of a business combination is not full at the end of the reporting period when the combination took place, the purchaser must indicate temporary amounts in its own financial statements for the items where the accounting is not full. During the measurement period the purchaser must retroactively modify – with regard to the date of acquisition – the indicated temporary amounts in order to reflect new information on facts and circumstances prevailing at the date of acquisition which – had they been known – would have influenced the measurement of the amounts presented at that date. During the measurement period the purchaser must also indicate further assets or liabilities if it obtained new information on facts and circumstances prevailing at the date of acquisition which – had they been known – would have resulted the presentation of assets and liabilities at that date. The measurement period is over when the purchaser receives the information that it searched about the facts and circumstances prevailing at the date of acquisition, or it learns that no further information can be obtained.

The measurement period shall not exceed one year calculated from the date of acquisition

. 3. Essential elements of the accounting policy

Presentation of the financial statements The Group publishes consolidated financial statements jointly for the enterprises controlled by it and for the parent company (hereinafter: financial statements). The financial statements of the Group comprise the following parts:  consolidated balance sheet;  consolidated statement of comprehensive income ;  consolidated statement of changes in equity;  consolidated cash flow statement;  notes to the consolidated financial statements. Essential decisions related to the presentation The Group decided to include the comprehensive income statement in a separate statement in such a way that it presents the items connected to other comprehensive income in the same statement after the net profit (loss) for the period. The Group prepared its consolidated financial statements under IFRS for the last time for the 2024 financial year, with comparative data from 2023. The Group publishes consolidated financial statements in Hungarian forint. This is the presentation currency. The consolidated financial statements cover one calendar year. The balance sheet date of the consolidated financial statements is the last day of the calendar year, i.e. 31 December, in each year. In accordance with the stock exchange requirements, the Group prepares interim statements semi- annually. The interim financial statements shall be governed by the rules of IAS 34, which do not include all disclosures prescribed by IAS 1 and contain the figures in condensed form. The consolidated financial statements contain comparative figures, except when a period must be restated or the accounting policy had to be changed. In this case the Group also presents the opening balance sheet values of the comparative period. If it is necessary to reclassify an item for presentation purposes (e.g. due to a new line in the financial statements), the Group adjusts the previous year’s figures in order to ensure comparability. The Group must also publish information related to the operating segments in the notes to the financial statements. The operating segments are determined in accordance with the strategic requirements of the Board members. The Group’s activity can be broken down to the following categories (segments):  utilisation of industrial properties  utilisation of residential properties  Facility Management line of business  ITS line of business  GKI, formerly Fit-Out line of business

The characteristics of the operating segments are presented in section 7 of Chapter VII. of the consolidated financial statements.

Foreign Currency Foreign currency is a currency that differs from the functional currency of the entity. The Group presents its consolidated financial statements in Hungarian forint. Within the Group, each entity determines its functional currency. Functional currency is the currency that best characterises the operation of the respective company. An entity may incur exchange rate difference only on foreign currency. One of the Group’s subsidiary is ALQ SAS, a company registered in France with euro being its functional currency. For the purposes of consolidation, the Group converts the profit or loss and financial position into the functional currency of the parent company. These financial statements contain both monetary and non-monetary items. Monetary items are elements whose settlement or receipt entails cash movement and cash itself also qualifies as monetary item. The asset and liability items not entailing cash movement (e.g. advances for services and inventories) do not qualify as monetary items. Monetary items in foreign currency must be revalued on the reporting date to the spot exchange rate of the reporting date. For the conversion, each entity uses the exchange rate published by the National Bank of Hungary on the reporting date.

Accounting policies related to the income statement

Sales revenues The Group recognises its sales revenues in accordance with the rules of the IFRS 15 (effective from 2018) – Recognition of revenue from contracts with customers – Standard. The IFRS 15 Standard created a uniform model to be applied to revenues from contracts. The Standard contains to revenue recognition rules, among others, for revenues falling within the IFRS 9 Financial Instruments Standard and for revenues falling within the IFRS 16 Leases Standard. The five-step model helps define when revenues must be recognised and in what amount: 1. Based on the Standard, a contract is created when the following conditions are satisfied:  The parties have accepted the contract and are committed to fulfilling it;  The rights of the parties can be clearly determined based on it;  The contract offers economic benefits;  It is probable that the seller will receive the consideration for the goods delivered/services performed, even if it applies legal instruments to collect it.  In the case of contract amendment it must be examined how its content has changed, since there may be cases when the amendment is to be interpreted as an independent, separate contract.

2. Identification of performance obligations: When concluding the contract, the Group shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer either a) distinct goods or services (or a package of goods or services); or b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.. 3. Determining the transaction price: The transaction price is the amount of consideration to which the Group expects to be entitled in exchange for transferring the promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, certain sales taxes). The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. 4. Allocation of the transaction price to individual obligations: The seller must distribute the transaction price among the individual obligations. When no separate prices can be allocated to the individual obligations, an estimation shall be applied for the distribution, in accordance with the method accepted by the Standard. 5. Revenue recognition: The revenue may be recognised when the control over the purchased goods or services devolves from the seller on the buyer. This may take place during a definite period or at a specified time. The control devolves on the buyer when as a result of that the buyer is able to control the use of the assets and is entitled to collect the benefits deriving from the assets. The Group measures and assesses its customer contracts individually. It applies the five-step model to contract with customers. In the present contracts the settlement date does not differ from the invoicing period. Sales revenue is recognised when it is effectively invoiced, adjusted to the periods in the case of rents, while in the case of property sale upon the fulfilment of the PO, which – as a main rule – is connected to the transfer of ownership right. In case of property management, the charges may generally be addressed by simple time apportioning, even if they are linked to a particular period. In case of long-term construction projects, the Group determines the revenue by using apportioning, i.e. readiness is determined by the input method, in proportion of the recognised costs and the total planned costs.

Operating expenditures As a result of the Group’s current activity, it breaks down the expenditures as follows:  direct expenditures: the expenditures directly related to the sales revenue, with the proviso that if an item is to be recognised on a net basis (e.g. profit realised on property sales), it will not be charged to expenditures but rather it will reduce revenues.  administrative expenditures: these include the items that are meant to support the Group’s operation, but may not be directly related to the sales revenue (e.g. accounting fees, insurance, etc.).  sales expenditures: expenditure connected to publication, advertising and PR activities.

Other revenues and expenditures The Group states the consideration for sales not classifiable as sales revenue and all other revenues that cannot be regarded as financial income or items increasing other comprehensive income among other revenues.

Other expenditures are expenditures that are indirectly related to the operation and do not qualify as financial expenditure or do not reduce other comprehensive income. The Group states other revenues and other expenditures on a net basis on the main page of the income statement, but it details the components of it in the notes to the financial statements.

Financial revenues and expenditures The Group presents primarily the interest expenditures (as one of the burdens of its own funding) in the financial profit or loss position. According to the rules of the impairment model, introduced by the IFRS 9 Financial Instruments Standard, the Group recognises impairments also here. The Group states the exchange rate difference of foreign currency items (unless it is part of the other comprehensive income based on the IAS 21 Effects of Changes in Foreign Exchange Rates) in the financial profit or loss. The Group states financial profit or loss in the income statement on a net basis.

Income tax expenditure The income tax expenditure is the sum of the actual and deferred income tax and the local business tax.

Other comprehensive income Other comprehensive income comprises the items (including amendments due to reclassification) that are not stated in the income statement as part of the profit or loss of the reference period but belong to the Group’s returns or expenditures in the broad sense.

Earnings per share Basic earnings per share is calculated by dividing the profit or loss attributable to ordinary shareholders of the Group by the weighted average number of ordinary shares outstanding during the period. The Group calculates diluted earnings per share by taking into consideration, in addition to the ordinary shares, the weighted average number of the dilutive share options.

Use and concept of EBITDA Although the IFRS do not use the concept of EBITDA, the Group has decided to use this commonly used index, having regard to the widespread practice in the industry, and to the fact that the Group is convinced that the statement of this value provides useful information to the users of the financial statements. For the sake of interpretability, the calculation method is set out below: +/- Profit or loss before tax X/(X) -/+ Elimination of financial revenues and expenditures (X)/X -/+ Elimination of depreciation and impairment (X)/X EBITDA

X/(X)

The Group amends the profit or loss before tax with the following items:  Financial profit or loss: the Group adjusts the profit or loss before tax with all the items in the financial profit or loss (effective interest, foreign exchange difference, etc.), i.e. it totally neutralises the impact of the financial profit or loss when calculating this index.  Depreciation and impairment: when calculating the index, the depreciation and impairment of the assets subject to IAS 16, IAS 38 and IFRS, and of the assets stated as assets at the Group, the assets allocated in operating lease or concession are filtered. (they are “given back”). The unsystematic reduction (typically: the impairment loss) of such assets are also adjusted back by the Group, similarly to the depreciation and impairment. [The impairment of other assets, e.g. financial instruments are not adjusted during the calculation of the index.]

Accounting policies related to the balance sheet, presentation and measurement of assets and liabilities

Investment properties Investment properties include those properties that the Group has typically purchased for the purpose of realising profit on the lease or appreciation of the property, without utilising it or bearing the business risk of it. These properties (typically office buildings, warehouses and factory buildings) are not used for own purposes in the longer run and the Company does not plan to sell them in the near future. The Group treats investment properties according to the cost model, i.e. these properties are recognised at cost after deducting any accumulated depreciation and impairment losses. The cost of the property comprises the following items:  purchase cost (the costs of acquiring the property, including also tax payments if they can be linked to the property);  property reconstruction costs, which includes the items incurred due to the reconstruction for the anticipated sale;  other costs directly related to the property, if the direct relationship can be proven. The Company classifies investment properties as industrial properties or residential properties. The Group recognises depreciation on the investment properties measured using the cost model, assuming a useful life of 20 years. The reclassification of investment properties – since the Group uses the cost model – must be executed by reclassification between the balance sheet lines. If a property is used for combined purposes to an extent which is less than negligible (i.e. a certain part of the property is used by the Group for its own purposes and it has also parts that are considered investment properties), the property must be divided and each part must be presented separately. Unless there is no better solution, the division must be made on the basis of the useful floor area. If a property is leased within the Group, the property concerned (or its own-use part) must be recognised as an own-use property in the consolidated financial statements.

Own-use properties Properties used by the Company itself must be recognised in this balance sheet line. In the case of those properties, the cost model is used by the Group. The Group depreciates the properties during a period of 20 to 50 years, by taking their characteristics into account.

Plant, fixtures and equipment The Group states plant, fixtures and equipment at cost reduced by accumulated depreciation and impairment losses. Cost includes the purchase prices less discounts, including customs duties and other non-reclaimable taxes, and all costs necessary for the operation of the asset at the specific place in the specific manner. The estimated costs of dismounting and removal of the asset and of the remediation of the location also form part of the costs, if provisions must be recognised for the liabilities in accordance with the requirements of IAS 37 (Provisions, Contingent Liabilities and Contingent Assets). If the asset is of significant value, it must be examined whether it can be decomposed into components. The components must be assessed separately for the purposes of depreciation. At present the Company has no such assets that should be broken down into components. The costs incurred in connection with assets in use are stated as assets, if they fulfil the condition of capitalisation or additional capitalisation as assets. Maintenance and repair cost are recognised as cost when incurred. The Group also states the costs of major inspections as assets, as a separate component. The depreciation of assets is recognised in accordance with the straight-line method. The Company depreciates the acquisition value of the assets from the date when it is taken into use, during the useful life of the assets. Typical useful life of assets: Plant and equipment 3-7 years Office equipment, fittings 5 years When the assets are scrapped, the cost and the accumulated depreciation are derecognised. When the asset is sold, the cost and the accumulated depreciation are derecognised, while any profit or loss is stated in the net profit or loss (among other items). In the case of assets in respect of which depreciation is recognised, in all cases when any event or change in circumstances imply that their carrying amount would not recover, we examine if any impairment has occurred. The impairment loss is the difference between the asset’s carrying amount and its recoverable amount. Recoverable amount is the higher of an asset's fair value less costs to sell and its value in use.

Intangible assets The Group states intangible assets at cost reduced by accumulated depreciation and impairment losses. During the expected life depreciation was recognised according to the straight-line method.

Leases Identification of lease

A contract qualifies as a lease contract or contains lease if this contract transfers the right to use the underlying asset – for a specific period – against fee payment. Then the lessee may collect the profit arising from the asset usage and may make decisions on the usage. It does not qualify as a lease, when the company concludes a rental agreement for an asset, but the underlying asset is controlled not in the interest of the company (e.g. company car transferred for personal use). To identify the leasing, the Group applies the process chart under paragraph B31 of annex B of the IFRS 16 Standard:

Chart 1. Classification of lease contract IFRS 16.B31

Recognition at the lessee On the commencement day the lessee must recognise a right-of-use asset and lease liability. Recognition exceptions

If the Group qualifies as a lessee under IFRS 16 with regard to a contract, the rules of the Standard will not be applied for lease related to short-term assets (less than 12 months) and to low-value underlying assets, but the lease payments are recognised to the debit of the profit, in a divided manner. Measurement of the right-of-use asset The Group recognises its assets used under lease as right-of-use assets in the balance sheet. The right- of-use assets are measured under the cost model, primarily setting out from the contractual term upon accounting for depreciation. The Group tests the right-of-use assets for impairment under the IAS 36 rules. The business organisation recognises the right-of-use assets together with the asset group where the underlying asset belongs to. The right-of-use assets are separated in the notes to the financial statements. The lessor must classify the leases either as operating lease or financial lease. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of an underlying asset. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. Recognition at the lessor At the commencement date the lessor must derecognise in the balance sheet the assets held within the framework of financial lease and must present the leasing fee receivables at the present value of the cash flows from the lease (net investment in lease). The Group recognises the present value of cash flows from financial lease as a lease investment. Upon calculating the present value, the Group uses the incremental interest rate related to lease. The Group determines the ECL for the lease receivables based on the simplified approach. The lessor must recognise in the income statement the lease payments from operating lease either through the straight-line method or through another systematic method in a manner that the leased asset is further on recognised and depreciated in the balance sheet. The Group regards any scheme as financial lease (as a lessor) if  the underlying asset is transferred to the lessee at the end of the lease term;  the lessee has the right to acquire the ownership of the underlying asset at the end of the term and exercise of this right is probable;  the lease term (together with the proved extension periods) exceeds three-quarters of the residual economic life of the underlying asset;  the overall present value of the lease payments reaches 90% of the fair value of the underlying asset;  the underlying asset pertaining to the leasing is special. If the lease term is indefinite, the term must be defined based on the estimated enforceable period.

Assets held for sale and discontinuing operations Non-current assets, the carrying amount of which will be recovered through a forthcoming sales transaction rather than through continuing use, shall be classified as held for sale. Disposal groups, comprising assets and closely related liabilities to be disposed of later on in a single transaction (e.g. a subsidiary to be sold), are also held for sale.

This classification can be used when it is highly probable that the sale takes place within one year from the classification, and the assets or disposal group are ready for sale also in their current form, activities are in progress to foster sales (e.g. marketing activity) and the asset or disposal group is offered at a reasonable price. The Group presents its assets held for sale separately in the balance sheet. Discontinued operations: The Group presents its activities and subsidiaries that can be separated from the remaining part of the Group as discontinued operations.

In 2024, the Group had no discontinued operations

Borrowing costs Borrowing costs – if it can be rendered probable that they will result in future economic benefits – are included in the cost of the acquisition, construction or production of assets, the making of which suitable for use or sale necessarily takes a substantial period of time. These assets are referred to as qualifying assets. The Group commences the capitalisation of borrowing costs for the respective asset, when  expenditures have been incurred for the asset  the implementation of the investment can be rendered probable, the Company has an irrevocable commitment for the implementation When the asset is ready for use, the capitalisation of borrowing costs must be stopped.

Inventories Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price of the inventories less the estimated costs of completion and the estimated costs necessary to make the sale.

Financial assets and liabilities In accordance with IFRS 9, the Group applies the following rules: Classification Financial assets and liabilities held for sale to realise profit and the derivative instruments belong to financial instruments measured at fair value through profit or loss (FVTPL). The debt instruments that satisfy the SPPI test (i.e. the cash flow deriving from them are solely payments of principal and interest) and held to collect contractual cash flows (business model test) belong to the amortised cost (AC) category. This category includes trade and other receivables and cash holdings. The debt instruments that satisfy the SPPI test, but are held for the contractual cash flows and for the sale of the instruments belong to the FVTOCI (fair value through other comprehensive income) category. In this case the instrument is stated in the books at fair value, while the fair value difference is recognised in other comprehensive income, accumulated in the appropriated equity reserve. The interest, expected loss and sales profit or loss belonging to the debt instruments is recognised in net

Consolidated Financial Statements of AKKO Invest Plc., and its subsidiaries involved in the consolidation, prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 29 profit or loss. Upon the derecognition of the instrument, the accumulated revaluation must be transferred to net profit or loss. The Group classifies its equity instruments, unless they are held for sale, as FVTOCI, i.e. it measures the instrument at fair value on each balance sheet date (with the proviso that in certain cases the cost may be also regarded as fair value), while the difference is recognised in other comprehensive income. When the instrument is derecognised, the accumulated revaluation reserve cannot be transferred to net profit or loss, but the accumulated equity part is transferred to retained earnings. Other liabilities include financial liabilities that have not been classified as instruments measured at fair value through profit or loss. The items belonging to the category of other liabilities are detailed in point 22 of Section 6 of the financial statements Recognition Financial assets and liabilities are recognised in the Group’s books on the settlement date, with the exception of derivative instruments, which are recognised on the trade date. Financial assets or financial liabilities are initially measured at fair value, adding to them (in the case of items that later are not measured at fair value through profit or loss) the transaction costs directly related to the acquisition or issuance of those. Derecognition Financial instrument are derecognised when the rights to the cash flows from the financial instruments expire, or the Group transfers, to a substantial degree, all risks and benefits related to the holding of the financial instrument (without retaining any major right). Measurement Following the initial recognition, all financial assets or financial liabilities measured at fair value through profit or loss and all assets measured at fair value through other comprehensive income will be measured at fair value. If no quoted market price in an active market is available and the fair value cannot be determined reliably, the Group uses valuation techniques to establish the fair value. Financial instruments classified as AC, and all financial liabilities not belonging to the fair value through profit or loss category will be stated at amortised cost. Fees and discounts, including the initial transaction costs, are included in the carrying amount of the related instrument and amortised at the instrument’s effective interest rate. Debt instruments – with the exception of items measured at fair value through profit or loss – are recognised in the books at a value reduced by expected impairment loss. Expected impairment loss,

allocable to the reporting year, shall be recognised through profit or loss

he profit or loss on financial instruments or financial liabilities recognised at fair value through profit

or loss shall be recognised in the comprehensive income statement (as part of current year’s profit or loss, on a net basis) as profit or loss realised on securities. The yield from the effective interest income of FVTOCI instruments shall be stated in current year’s profit or loss in a separate line, in a position different from the expected loss of the instrument (which is recognised in another category of net profit or loss). The valuation gains or losses of such financial instruments shall be recognised in other comprehensive income. The profit or loss realised on the alienation of FVTOCI financial debt instruments shall be recognised in current year’s profit or loss, and the formerly accumulated other comprehensive income shall be transferred to net profit and loss. The profit or loss in respect of financial instruments or other financial liabilities stated as debt instruments shall be recognised using amortisation (profit/loss after tax) in the comprehensive income statement when the financial instrument or liability is derecognised or an impairment loss is recognised in respect of them. Measurement at fair value The fair value of financial instruments is the market price quoted at the end of the reporting period, net of transaction costs. If no quoted market price is available, the fair value of the instrument is determined by valuation models or discounted cash flow techniques. When applying discounted cash flow techniques, the estimated future cash flow is based on the Group’s economic estimates, while the discount rate is a market rate that applies to a similar instrument on the balance sheet date under similar terms and conditions. When applying valuation models, the figures are based on market valuations performed at the end of the reporting period. Level 1: The figures used for the valuation are based on publicly available quoted prices (no further information is necessary for the valuation). Level 2: The figures used for the valuation of assets with no quoted price can be observed indirectly or directly. Level 3: The estimation of the fair value of derivatives not traded on the stock exchange is based on the amount that the Group would receive based on the usual business terms and conditions upon the expiry of the contract at the end of the reporting period, considering the prevailing market conditions and the parties’ current creditworthiness. Measurement of amortised cost The amortised cost of a financial asset or financial liability is the value of the financial asset or financial liability at the initial recognition less principal repayments, increased or decreased by the accumulated amortisation of the difference between the initial value and the value at maturity calculated by the effective interest rate method, and reduced by the write-off due to the impairment or irrecoverability of the financial instrument. The effective interest rate is the rate that precisely discounts the estimated future cash payments or income during the expected life of the financial instrument or – as the case may be – for a shorter period to the net carrying amount of the financial instrument or financial liability. When calculating the effective interest rate, the Group estimates the cash flow considering all contractual conditions of the financial instrument, but ignoring future credit losses.

mpairment of financial assets (expected impairment)

Provisions must be recognised for the expected impairment of the debt instruments belonging to the AC and FVTOCI category. The expected impairment can be described as the cash flow not realisable during the life of the instrument. The expected impairment loss can be derived from the following factors: • exposure at default (EAD); • loss given default (LGD); • probability of default (PD) for the relevant period. When presenting financial instruments, the expected loss must be calculated for 12 months using 12- month PD, which means the probability of the counterparty’s becoming insolvent within 12 months (Stage 1). The ECL so determined must be recognised without directly reducing the assets as a counter- asset item (provision). The gross value of the asset (calculated net of ECL) does not change. If the credit quality of the asset deteriorates it must be reclassified to Stage 2, for which provisions must be recognised for lifetime impairment through net profit or loss without directly reducing the value of the asset. If the asset becomes impaired, it must be reclassified to Stage 3, where the lifetime loss reduces directly the value of the asset. If the credit quality of the asset improves, the asset must be reclassified from Stage 3 to Stage 2, or from Stage 2 to Stage 1. The Group regards an asset as non-performing if the contractual cash flows have been past due for at least 90 days. However, using market information, based on special considerations, an asset may be declared as non-performing earlier as well. The Group presumes deterioration in credit quality if the contractual cash flow is past due over 30 days. The following signs may imply deterioration in credit quality or impairment: • market figures • change in the economic environment • external rating figures • comparative figures • risk managers’ findings • providing the debtor with respite • willingness to pay In the case of certain smaller receivable balances the ECL is determined on a collective basis. For trade accounts receivable the simplified ECL model must be used, which means that lifetime impairment must be recognised immediately and it is not necessary to monitor credit quality continuously.

In the case of the simplified approach, the Company used the following ECL ratios until 31 December 2023: Past due ECL % Less than 90 days 1% 91– 365 days 50% over 365 days 100% or on a case-by-case basis In the case of the simplified approach, the Group uses the following ECL ratios as from 2024: Past due ECL % Not expired 1% Less than 30 days 3% 31– 90 days 5% Past due 91-180 days 7.5% Past due 180-365 days 25% Expired 1-2 years ago 70% Expired more than 2 years ago 100% or on a case-by-case basis NEO Property Zrt. has many customers from whom the Company requests collaterals in certain circumstances. When determining the ECL, the Company takes this collateral system into consideration in its specific assessment. If the volume of expected credit loss decreases, the decrease must be recognised through profit or loss, by reducing the corresponding expenditure.

Trade accounts receivable Trade accounts receivable include the unpaid consideration payable by customers for the goods sold or services rendered in the usual course of business plus value added tax. These amounts are expected to be received within one year (or within the usual operating cycle, if it is longer), and thus they are classified as current assets. Trade accounts receivable are stated at invoiced value, which initially essentially correspond to their fair value. The Group uses the simplified approach to determine expected credit loss. Other receivables and prepayments and accrued income These receivables include payment claims not belonging to other receivables. They are measured in the same way as trade accounts receivable. Prepayments and accrued income are also stated in this balance sheet position. Receivables from brokers may be a material item within the balance sheet position. Impairment of receivables Impairment for receivables is recognised when it becomes probable that the Group will not be able to collect all of its outstanding receivables (the customer has financial difficulties, bankruptcy or liquidation proceeding has started against it). The necessary impairment loss is recognised on a case- by-case basis for major financial assets and in aggregate for immaterial financial assets.

When there is objective evidence that impairment loss has been incurred on loans and receivables recognised at amortised cost, the loss amount shall be determined as the difference between the carrying amount of the asset and the present value of estimated future cash flows (not taking into consideration future credit loss not yet incurred) discounted by the original effective interest rate (i.e. effective interest rate calculated upon initial recognition). When there is no objective evidence of the impairment of a financial asset, the need for impairment loss is assessed aggregately for a group with similar credit risk attributes. In the case of group impairment assessment the calculation is performed based on the ageing. When the asset is uncollectible, the Group derecognises the receivables against the income statement and the directly related impairment loss against the expenditures. The Group does not discount its receivables due within one year (here the time value of money is assumed to be immaterial).

Blocked cash and cash equivalents The Group recognises separately the blocked cash and cash equivalents, which constitute loan collaterals, and does not list them among cash and cash equivalents, but assesses them in the same manner as cash.

Cash and cash equivalents Cash includes cash on hand, bank deposits and other liquid deposits and securities the original maturity of which is not longer than three months and risk of changes in value is negligible (not including overdrafts, but in the cash flow statement the overdraft must be stated under cash equivalents). Should any impairment occur at a cash item, it must be recognised through net profit and loss. ECL must be recognised for these assets as well.

Subscribed capital The subscribed capital contains the sum of the nominal values of the shares issued by the Parent Company.

Share premium Share premium includes the funds exceeding the nominal value of the issued shares. The transaction costs related to equity issuance reduce the share premium. The Group states the profit realised on the sales of treasury shares as share premium.

Retained earnings Retained earnings contain the dividends accumulated but unpaid.

Dividends In the financial statements, the Group states the dividends payable as liabilities, simultaneously reducing retained earnings, in the period when the owners approved the dividends.

Treasury shares If the Group buys the Parent Company’s shares, the consideration paid and the incremental costs are stated as treasury shares as items reducing equity, in a separate line with negative sign, until such time

as the shares are withdrawn or resold. When the Group sells these shares later on, it increases the equity, since the profit or loss realised on the sales directly impacts equity (increases the share premium when it is a profit, or reduces the retained earnings when it is a loss). Transactions related to treasury shares must be posted on the transaction date.

Trade accounts payable, other liabilities, accruals and deferred income Trade accounts payable and other liabilities, accruals and deferred income are recognised at fair value, which is usually the same as the nominal value. In subsequent periods they are stated at amortised cost determined using the effective interest rate method.

Income tax liability and asset, deferred tax liabilities and assets The Group performs the assessment of whether the given tax type qualifies as income tax for all types of statutory taxes based on the requirements of IAS 12 (Income taxes). The income tax presented in the comprehensive income statement represents the current and deferred tax for the respective period. Deferred tax is stated in the current year’s profit or loss, except when it is connected to items stated in other comprehensive income. Then the deferred tax is also stated there. The Group recognises deferred tax for the temporary differences between the statutory value of the assets and liabilities under the laws governing the tax qualifying as income tax and their carrying amount, based on the balance sheet method. The stated value of the deferred tax is based on the expected method of realising or settling the carrying amount of the assets and liabilities, subject to applying the tax rate effective or essentially effective at the end of the reporting period. The tax for the period in question is the tax payable on the taxable income of the given year, subject to applying the tax rates effective at the end of the reporting period and applying previous year’s adjustment. Deferred tax receivables may be stated only up to the amount of the taxable profit likely to be available in the future. Other taxes, not qualifying as income tax, are stated separately from the income taxes in the comprehensive income statement.

General accounting policies related to cash flow The Group builds its cash flow statement on the indirect method up to the operating cash flow. The investment and financing cash flows are prepared using the direct method. The Group presents interest paid in the operating cash flow, and dividends paid in the financing cash flow.

Changes in the accounting policy, expected impact of the IFRS and IFRIC interpretations not yet in force on the date of the financial statements, previous applications In 2024, the Group changed the simplified ECL ratios for trade receivables. The other elements of the accounting policies have remained unchanged. New and amended standards and interpretations issued until the disclosure of the financial statements of the Group, but not yet in force, are as follows: IFRS 18 – Presentation and Disclosure in Financial Statements: This standard replaces IAS 1 and introduces new requirements for the categories to be included in the profit and loss statement and for the disclosure of performance indicators specified by the management. It is to be applied on a mandatory basis from 1 January 2027 onwards but may be applied from an earlier date as well. IFRS 19 – Subsidiaries without Public Accountability: Disclosures: This standard allows certain subsidiaries to apply IFRS subject to less stringent disclosure requirements, thereby simplifying the preparation of their financial statements. Its entry into force is also foreseen for 1 January 2027, but it may be applied from an earlier date. Amendments to IFRS 9 and IFRS 7: The IASB clarified the requirements for the classification and measurement of financial instruments. New guidelines have been established concerning the management of loans with ESG-linked features and the settlement of liabilities through electronic payment systems. These amendments enter into force from 1 January 2026. DRM model: The presentation requirements of the DRM (Dynamic Risk Management) model have also been amended, based on which DRM adjustments and potential non aligned profit and loss must be presented in separate lines in the financial statements. Clarifications to IFRS 15: The IASB has clarified the main concepts of IFRS 15, such as the definition of control and agent and has discussed the new disclosure requirements of regulatory activities. The Group does not apply these new standards and amendments to existing standards before their effective dates.

Significant estimates used in preparing the financial statements and other sources of uncertainties

With respect to the application of the Group’s accounting policies, the management has to make decisions, estimates and assumptions as to the carrying amount of the assets and liabilities that cannot be clearly determined from other sources. The estimates and related assumptions are based on past experiences and other factors that are considered relevant. The actual results may be different than these estimates. The estimates and the assumptions on which they are based must be reviewed continuously. The modifications of accounting estimates must be recognised in the period when the modification was made if the modification only affects this period, or in the period when the modification was made and the periods after that if the modification affects the period under review as well as the future.

1. The recoverable amount of the customer relations list established through the acquisition of NEO Property Zrt., as well as the recoverable amount of the goodwill generated through the acquisition are considered to be significant estimates for the Group. Considering the volume of the relevant balances, these estimates are significant. Addressing the impact of the change in the estimate may affect the net profit or loss. 2. The balances of the accruals of the Group are significant. Those balances include the estimates, the calculations, which are not complex, but considering their volume, may have a significant impact on the net profit or loss of the Group. 3. The fair value of investment properties is a significant estimate for the Group. Although the Group does not record the fair value in its books, that particular item is included in the disclosures. The management of the Group has to review the accounting estimates of the following areas at least annually:  the return on intangible assets, with particular attention to the goodwill and the customer relations list;  balances of the accruals;  estimates related to the useful life and residual value of the tangible assets;  fair value estimates;  estimates related to the valuation of receivables. The revision of the accounting estimates may be necessitated by:  legislative changes,  changes in the economic environment,  changes in the operation and processes of the Company

5.1. Revenue Designation 31/12/2024 31/12/2023 Property operation, infrastructure services 36 691 31 642 Property development 6 650 6 238 Revenue from property lease 162 123 Revenue from property sales - 220 Revenue from recharged costs 6 5 Total 43 509 38 228 In 2024, the aggregated income of the Group showed a significant increase of 14% compared to 2023, primarily owing to the increase of income from property operation and a property development project. Property operation and property development remained the main activities of the Group, providing a significant part of its total income. The income from property lease also increased, but to a lesser extent, reflecting the strengthening of the operating activity. In contrast, the one-off income from property sales realised in 2023 did not arise in 2024, partially decelerating the rate of total revenue growth. As regards revenues, the revenue from development had to be recognised as a service performed during the relevant period. The stage of completion is established by the Group as the proportion of planned and actual costs. The stage of completion of ongoing projects, to be stated in the income generated in the relevant period, is the following on 31 December 2024: Project name Stated revenue Stage of completion Renovation of the Szerémi Office Building 573 94% Contact plant injection 19 78% HÁGA training workshop, interior works 754 89% TIFO kitchen renovation 95 48% PEGY laboratory configuration 401 59% Fit-out works in Csepel 268 98% Total 2 111

In addition, property operation provides revenue realised in the relevant period, but in this case, the realised income can be determined with a simple pro rata temporis method. The other revenues were realised at a specific time, in which case the revenues could be recognised after the transfer of control. Revenue from recharged costs did not change significantly compared to the previous year.

5.2. Direct operating expenditures Direct expenditures are expenditures that can be allocated beyond doubt to the revenue generating item when they are incurred. The content of direct expenditures is as follows: Designation 31/12/2024 31/12/2023 Material costs (1 039) (762) Rental fees (165) (70) Healthcare services (10) (8) Other material use (2) - Carrying value of property sold - (295) Miscellaneous other services (8) (14) Electricity, water, waste water charges (2 204) (1 683) Depreciation (1 230) (1 002) Heating and air conditioning equipment (164) (151) Packings - (15) Official fees (13) (7) Shipment of waste (52) (59) IT services (59) (73) Maintenance fees (7 636) (6 588) Communication costs (2) (2) Removal services (237) (92) Building services engineering (40) (36) Temporary agency (4) (8) Plant care (1 169) (1 231) Education costs (8) (13) Parking, motorway ticket (28) (20) Advertising costs (4) (4) Professional fees. (3) (3) Transportation costs (259) (39) Personnel costs (5 510) (4 465) Membership fees - (1) Cleaning services (1 688) (1 605) Fire protection, occupational health and safety (151) (125) Travel and accommodation services (10) (8) Lawyer and legal fees (5) (11) Fuel costs (171) (143) Operation costs (104) (89) Property protection (1 505) (1 736) Project management (16 853) (14 225) Building and land tax (33) (14) Total (40 153) (34 601)

Direct expenditures are expenditures that can be allocated beyond doubt to the revenue generating item when they are incurred. The project management fee for the GKI business, formerly known as the Fit out business increased significantly (by 18.5%) compared to the 2023 figure. In 2024, the Group’s electricity costs increased by 33% on average compared to 2023, constituting the main driver of total utility cost increase. In view of the fact that electricity costs account for 76% of total electricity, water and sewerage tariffs, this significant increase had a considerable impact on the evolution of these costs. Gas costs increased by 12% during the same period, but given that gas costs have a less important share in utility costs, their impact on total expenses remained moderate. The decrease of water tariffs partly offset the increase in electricity and gas costs, thereby limiting the 2024 overall cost increase to 31% in the category of electricity, water and sewerage tariffs. Personnel expenses increased by almost 23.4%, partly due to the increase in the number of employees and partly due to wage increases. At Group level, the aim is to optimise energy use, for example by purchasing and operating and regularly maintaining energy-efficient equipment, as well as by awareness-raising on energy savings. The significant increase in relocation costs can be associated with the one-off relocation and logistics costs related to the relocation of Neo Property Zrt.’s registered office, which constituted a one-off, non-recurrent expenditure during the year.

5.3. Administrative and sales expenditures This line contains the costs incurred by the company in relation to its management and administrative activities.

Designation 31/12/2024 31/12/2023 Rental fees (44) (20) Insurance fees (38) (41) Other material costs - (2) Other services used - (2) Electricity, water, wastewater charges (7) (4) Depreciation (60) (65) Official fees and levies - (1) IT services (90) (63) Maintenance costs (3) (1) Environmental protection - (0) Printed material and office supplies (2) (1) Education costs (3) (3) Parking, motorway ticket (8) (6) Fee for financial services (99) (73) Postal charges (8) (5) Professional fees. (3) (8) Professional journals, professional books (2) (2) Transportation costs (14) (7) Accounting services, audit (97) (85) Personnel costs (837) (682) Consultancy and analysis fees (38) (16) Telephone, communication costs (27) - Travel and accommodation services (2) (1) Lawyer and legal fees (10) (5) Fuel costs (13) (11) Property protection costs (3) (3) Total (1 392) (1 107) In 2024, the overall increase in administrative expenditures was 26% compared to 2023. Most of this increase was due to the 22,7% increase in personnel costs, resulting from the staff increase and wage increase. Costs of sales include the expenditures directly related to sales. Designation 31/12/2024 31/12/2023 Listing and maintenance fees, fees paid directly to securities brokers (5) (6) Communication and marketing costs (40) (74) Total (45) (80)

he evolution of the average statistical staff number was as follows:

Business name Average statistical staff number (person) 31/12/2024 Average statistical staff number (person) 31/12/2023 AKKO Invest Plc. 5 3 NEO Property Services Zrt. 607 531 Total 612 534 The average staff number of Group members not included in the table is 0.

5.4. Other revenues and expenditures Other revenues and expenditures are items that cannot be linked to the core activity, but they have an impact on profit or loss. Designation 31/12/2024 31/12/2023 Payments to foundations, donations (11) (18) Fines, penalties and default interests (33) (21) Sale and scrapping of fixed assets 1 1 Other taxes (2) (3) Employee reimbursements 2 1 Provisions made/used 184 (458) Cancelled receivables, liabilities - 22 Penalties, indemnifications and cost reimbursements received 20 18 Miscellaneous sundry items 47 3 Total (with regard to sign) 207 (455) Fines, penalties and default interests include tax fines and late payment penalties related to self- revision. Tax fines result from infringements established in the course of checks conducted by authorities, whereas late payment penalties are related to tax shortages identified and self-corrected in the course of self-revision. Provisions were made and used for penalties, claims for damages and guarantee obligations, which correspond primarily to the property operation business line of the Group. The increase in the value of other revenues and expenditures is mostly due to the interim use of provisions and the creation/rechannelling of provisions. In the course of the year, provisions amounting to HUF 329 million were reversed and provisions amounting to HUF 145 million were created.

5.5. Financial revenues and expenditures Designation 31/12/2024 31/12/2023 Interest received from Bank 41 41 Interest payable (388) (374) Revaluation of foreign currency assets and liabilities (realised) 11 - Revaluation of foreign currency assets and liabilities (non- realised) (165) (21) Expected Credit Loss (ECL) (172) (23) Discount 61 30 Profit on purchase of business shares against treasury shares - 2 Total (with regard to sign) (612) (345) Interest expenditure increased by 3.7%. The significant increase in the expected credit loss (ECL) during the business year was caused by the amendment of the accounting policy. The simplified ECL ratio war revised and amended as a result of the reassessment of credit risks. Due to the amendment of the ECL ratio, the Company recognised an additional expenditure of HUF 172 million in business year 2024.

5.6. Income tax expenditure This expenditure position comprises the following tax items: Designation 31/12/2024 31/12/2023 Corporate income tax (264) (314) Deferred tax expenditure/income 147 57 Local business tax (210) (197) Innovation contribution (31) (29) Total (with regard to sign) (358) (483) The Group presents corporate income tax, local business tax and innovation contribution among income tax expenditures. The corporate income tax rate was 9% during the year. The amount of MHUF 264 constitutes a significant part of corporate income tax liability: an amount of MHUF 236 is included in the books of NEO Property Services Zrt. The local business tax rate was 2% during the year. The tax authorities regularly inspect the members of the Group. Since there may be disputes with regard to the interpretation of the taxation rule applicable to the individual transactions, later on the tax authority may change, during its proceeding, the tax balances shown in the financial statements.

Tax expenditures may be deduced from the accounting profit or loss as follows: Designation 31.12.2024 31.12.2023 Profit or loss before tax 1 514 1 640 Theoretical tax (by 9%) 136 148 Impact of tax adjustments on income tax 128 166 Actual income tax 264 314 Local business tax 210 197 Deferred tax (147) (57) Innovation contribution 31 29 Tax indicated in the income statement 358 483 *Essential elements between the tax base adjustments:  adjustment for the recognition of impairment loss  impact of provisioning and reversal of provisions  difference between impairment losses recognised according to the Accounting Act and the Tax Code  adjustment related to costs other than costs incurred in the interest of the business  adjustment related to cancelled and written-off receivables  20% of donations, subsidies  other item generated by a specialised education at a dual training place  adjustment for penalties and late payment penalties

6.1. Value of customer relations Upon the inclusion of NEO Property Services Zrt., the Group identified the previously unstated intangible assets and separated them from the initial difference, in accordance with the rules of IFRS 3. In this regard, the Group identified the customer relations and determined their value with the involvement of an external expert, by deducting it from its cash-generating capacity. Gross value Value of customer relations Balance at 31/12/2023 12 794 Categorisation on acquisition 0 Purchase 0 Balance at 31/12/2024 12 794 Depreciation Value of customer relations Balance at 31/12/2023 (1 655) Categorisation on acquisition - Depreciation recognised (582) Balance at 31/12/2024 (2 237) Net value Value of customer relations Balance at 31/12/2023 11 139 Balance at 31/12/2024 10 557 The recoverable value of intangible assets was last tested by the Group by 31 December 2024. In that period, it did not identify any circumstance which would suggest depreciation.

6.2. Goodwill The value of goodwill did not change in 2024. The Parent Company owns 51% of NEO Property Services Zrt. through Elitur Invest Zrt. The purchase price is paid in cash which is given in consideration for the AKKO Invest Plc. shares. In the course of the acquisitions of business shares, the entire purchase price was not settled, therefore the Group generated liabilities amounting to MHUF 4,830, which is repaid on a continuous basis.

Goodwill amount – related to the individual subsidiaries – on the balance sheet date: Designation A PLUS INVEST Zrt. Elitur and NEO Property Services Zrt. Purchase price 279 24 711 Value of net assets taken over at the date of acquisition 13 7 689 Value of net assets identified at the date of acquisition 266 12 794 Deferred tax impact Total net assets 13 Goodwill 31.12.2024 266 5 379 The Group treated the acquisition of NEO Property Services Zrt. and ELITUR Invest Zrt. as a coherent transaction, because the reason for the acquisition of the two companies was to acquire the activity of NEO Property Services Zrt. The net asset value of the new investments includes the pool of contracts with customers (value of customer relations) which has been identified and registered by the Group as intangible assets. Its value at the date of the acquisition is: 12 794 MHUF. The recoverable amount of the goodwill was tested by the Group on 31 December 2024 and did not identify any circumstance which would indicate any impairment loss.

6.3 Right-of-use assets Among the right-of-use assets, the Group presents the right-of-use (ROU) assets related to the leased car fleet and the rental rights of office premises, as well as the related depreciation charge. Liabilities related to the right-of-use are recorded as lease liabilities in accordance with the rules of IFRS 16. Net value of the right-of-use assets on 31.12.2024: Gross value ROU passenger cars ROU property rental Total Balance at 31/12/2023 827 9 836 Impact of exchange rate changes 1 18 19 Amendment due to increase in lease fees 121 - 121 Derecognition 0 - - Conclusion of new contracts 287 532 819 Balance at 31/12/2024 1 236 559 1 795 Depreciation ROU passenger cars ROU property rental Total Balance at 31/12/2023 (547) (7) (554) Depreciation recognised (254) (39) (293) Derecognition - - - Balance at 31/12/2024 (801) (46) (847) Net value at 31/12/2024 435 513 948

Lease liabilities

he evolution of the lease liabilities are shown in the table below:

Designation Passenger cars Property rental Total Lease debt due within one year 288 105 393 Lease debt due over a year, but within five years 180 425 605 Lease debt due over five years - - - Total 468 530 998 Designation Passenger cars Property rental Total Total opening lease liabilities 294 4 298 Impact of exchange rate changes - 18 18 Interim contracting 287 532 819 Amendment due to increase in lease fees 121 - 121 Derecognition - - Payment of lease fees (234) (24) (258) Outstanding lease liabilities at the end of the year 468 530 998

6.4 Other intangible assets Intangible assets not highlighted elsewhere are made up of licenses and of software purchased and developed by the Group itself. Gross value Intangible assets Balance at 31/12/2023 337 Categorisation on acquisition - Purchase 16 Balance at 31/12/2024 353 Depreciation Intangible assets Balance at 31/12/2023 (311) Categorisation on acquisition - Depreciation recognised (15) Balance at 31/12/2024 (326) Net value Intangible assets Balance at 31/12/2023 26 Balance at 31/12/2024 27

6.5 Investment properties The figures related to the properties of the Group on 31 December 2024 are as follows:

Gross value Industrial property Residential property Total Balance at 31/12/2023 5 956 2 118 8 074 Purchase 12 - 12 Reclassification due to own use (492) - (492) Impact of exchange rate changes - 68 68 Balance at 31/12/2024 5 476 2 186 7 662 Depreciation Industrial property Residential property Total Balance at 31/12/2023 (319) (51) (370) Derecognition due to sales - - - Depreciation recognised (91) (169) (260) Reclassification due to own use 24 - 24 Balance at 31/12/2024 (386) (220) (606) Net value Industrial property Residential property Total Balance at 31/12/2023 5 637 2 067 7 704 Balance at 31/12/2024 5 090 1 966 7 056 The group measures investment properties based on the cost model. The depreciation of the properties takes place as described in the summary of the Accounting Policy. The changes in value were brought about by the following factors:  Recognition of accumulated depreciation  Tax levied on the purchase of the property in Szerémi út  Fitting out rental properties within the property in Szerémi út  Conversion to HUF of the value of Hotel Cyrano recognised in EUR

Given that a significant part of the property in Szerémi út was leased to a subsidiary of the Group from 1 November 2024, this property was partially reclassified by the Group to its own-use properties (fixed assets). This reclassification affected 14.61% of the property’s value and had an impact on profit/loss, as the net value was reclassified (broken down by gross value and accumulated depreciation), given that investment properties must be addressed on the basis of the cost model. This reclassification did not affect comparative data because own use did not arise back then (IAS 40.57). The property was divided on the bases of its useful floor area in usage. In the specific financial statements, the entire property continues to be considered as an investment property. The Group has the following investment properties: Owner of the property Address of property Classificatio n of property Plot size (m 2 ) Superstructur e size (m 2 ) Status of utilisation AKKO Invest Plc. 1133 Budapest, Kárpát utca 50 ground floor residential property - 121 Ready for rental MOON Facility Zrt. 5000 Szolnok, Kombájn utca industrial property 48 627 3 330 Rented ALQ SAS 18 Avenue, Louis Gallet, Juan-Les- Pins, Antibes, France residential property - 1 185 under reconstruction 4Stripe Zrt. 2040 Budaörs, Kinizsi 4-6. industrial property 3 932 3 904 Rented A PLUS INVEST Zrt. 1121 Budapest, Eötvös út 31. residential property 2 269 438 Rented Deniro Zrt. 2040 Budaörs, Kinizsi utca 4. industrial property 6 066 1 334 Rented AKKO Invest Plc.* 1117 Budapest. Szerémi út 4.- Kaposvári u. 3- 11. industrial property 3 597 9 988 Rented * Only the part that qualifies as an investment property and only the part that can be leased.

The net value of the properties on 31 December 2024 is shown in the table below: Designation of the property Initial cost Amendment of initial cost due to currency exchange Accumulated depreciation Net value Office in Kárpát utca 99 - (24) 75 Industrial property in Szolnok 587 - (124) 463 Cyrano Hotel, France 1 831 68 - 1 899 Industrial property in Budaörs, Kinizsi utca 4-6. 1 388 - (209) 1 179 Residential property in Eötvös utca in Budapest 188 - (21) 167 Industrial property in Budaörs, Kinizsi utca 4. 624 - (87) 537 Budapest, office building in Szerémi út * 2 877 - (141) 2 736 Total 7 594 68 (630) 7 056 * Only the part that qualifies as an investment property. Last year the net values of the properties were as follows: Designation of the property Initial cost Amendment of initial cost due to currency exchange Accumulated depreciation Net value Office in Kárpát utca 99 - (18) 81 Industrial property in Szolnok 587 - (102) 485 Cyrano Hotel, France 1 872 (41) - 1 831 Industrial property in Budaörs, Kinizsi utca 4-6. 1 388 - (171) 1 217 Residential property in Eötvös utca in Budapest 188 - (17) 171 Industrial property in Budaörs, Kinizsi utca 4. 624 - (57) 567 Budapest, office building in Szerémi út (1/2 ownership share) 3 357 - (5) 3 352 Total 8 115 (41) (370) 7 704

Estimates concerning the fair value of the properties on the record date: Designation Fair value estimates 31/12/2024 Office in Kárpát utca 90 Industrial property in Szolnok 562 Cyrano Hotel, France 1 837 Industrial property in Budaörs 1 302 Residential property in Eötvös utca in Budapest 644 Industrial property in Budaörs, Kinizsi utca 626 Budapest, office building in Szerémi út (1/2 ownership share) 3 300 Total 8 361 The Group estimated the fair value by updating the previous value appraisal. The assets are utilised partially by means of operating lease. As regards their term, lease contracts include both contracts of unlimited duration and fixed-term contracts. The following mortgages were registered in relation to the properties: Designation of the property Mortgage Right holder Office in Kárpát utca Up to HUF15,600,000,000, i.e. fifteen billion six hundred million Hungarian forints OTP BANK NYRT. Industrial property in Szolnok Up to HUF15,600,000,000, i.e. fifteen billion six hundred million Hungarian forints OTP BANK NYRT. Industrial property in Budaörs, Kinizsi utca 4-6. Up to HUF1,250,000, i.e. one million two hundred and fifty thousand Hungarian forints OBERBANK AG Hungarian Branch Office Industrial property in Budaörs, Kinizsi utca 4-6. Mortgage up to HUF15,600,000,000, i.e. fifteen billion six hundred million Hungarian forints OTP BANK NYRT Industrial property in Budaörs Up to HUF15,600,000,000, i.e. fifteen billion six hundred million Hungarian forints OTP BANK NYRT Residential property in Eötvös utca in Budapest Up to HUF15,600,000,000, i.e. fifteen billion six hundred million Hungarian forints OTP BANK NYRT. Industrial property in Budaörs, Kinizsi utca 4. Up to HUF 210,000,000, i.e. two hundred and ten million Hungarian forints OBERBANK AG Hungarian Branch Office Budapest, office building in Szerémi út (1/2 ownership share) Up to HUF 7,225,000, i.e. seven million two hundred and twenty-five thousand Hungarian forints GLADIÁTOR VI PROPERTY INVESTMENT FUND

6.6 Own-use properties, property refurbishments, transformations The own-use property part in Szerémi út is an area used by NEO Property Services Zrt., which was reclassified to this position from the investment properties. The Group took ownership of those assets upon the purchase of NEO Property Services Zrt in 2021. Among the properties, the Group keeps record of transformations, refurbishments performed and activated on rented properties, and of office containers used by the Group itself. Gross value Properties Balance at 31/12/2023 92 Purchase/capitalisation 285 Decrease (76) Reclassification due to own use 492 Balance at 31/12/2024 794 Depreciation Properties Balance at 31/12/2023 (53) Depreciation recognised (36) Derecognition 76 Reclassification due to own use (24) Balance at 31/12/2024 (38) Net value Properties Balance at 31/12/2023 39 Balance at 31/12/2024 756

6.7 Plant, fixtures and equipment The figures related to plant, fixtures and equipment for 31 December 2024 are as follows: Gross value Plant, fixtures and equipment Balance at 31/12/2023 652 Purchase 132 Decrease (34) Balance at 31/12/2024 750 Depreciation Plant, fixtures and equipment Balance at 31/12/2023 (595) Derecognition upon the sales of the asset 32 Depreciation recognised (104) Balance at 31/12/2024 (667) Net value Plant, fixtures and equipment Balance at 31/12/2023 57 Balance at 31/12/2024 83 The depreciation of the individual assets takes place as described in the summary of the Accounting Policy.

6.8 Trade accounts receivable Among trade accounts receivable the Group records the unpaid consideration payable by customers for the goods sold or services rendered in the usual course of business plus value added tax. Designation 31/12/2024 31/12/2023 Trade accounts receivable 13 775 12 674 Expected credit loss (204) (32) Total 13 571 12 642

6.9 Other receivables, prepayment and accrued income, contractual assets On the balance sheet date, the Group had the following other receivables and prepayments and accrued income: Designation 31/12/2024 31/12/2023 Other non-income tax receivables 101 100 Advances granted 312 593 Accrual of sales revenue, other interest income, other revenue 1 000 904 Contractual assets 995 363 Prepaid costs, other interest paid, other expenditures 33 30 Overpaid suppliers - 2 Bail granted 7 7 Security deposit granted 2 2 Performance collaterals and guarantees 53 77 Total 2 503 1 984 In 2024 the Group classified VAT receivables as other non-income tax receivables. Advances granted are composed of advances granted to suppliers and personnel for subsequent recognition. The amount of advances granted to suppliers is Million HUF 308 in the records of the Group. Contractual assets include recognised revenue from contracts performed during the relevant period, which had already been executed by the Group in economic sense but which could not be invoiced by the Group under the contract. Revenue accruals include the amount of revenue due for 2024, but not yet invoiced, mainly coming from the property operation line of business. The Group states the costs and expenditures charged to profit or loss, incurred in 2024 but partially belonging to the year after the balance sheet date in the prepaid costs, other interest paid, other expenditures line. Bails, security deposits and collaterals are related to complex property operation services.

6.10 Blocked cash and cash equivalents The cash account of the parent company include cash and cash equivalents in the amount of MHUF 485 as bail (in the previous year: MHUF 485). These cash and cash equivalents cannot be used, MHUF 485 constitute the collateral of the loan taken out on an exclusive basis from OTP in order to finance the acquisition of NEO Property Services Zrt. The ‘Blocked cash and cash equivalents’ line includes a fixed-term deposit of HUF 1 million.

6.11 Cash and cash equivalents Cash and cash equivalents comprise the following items: Designation 31/12/2024 31/12/2023 Bank Accounts 1 608 1 361 Cash on hand 4 6 Total 1 612 1 367 The Group has no cash equivalents. The interest received on bank accounts is 0-1%. The fair value of these items is almost the same as their carrying amounts. The ECL recognised for cash and cash equivalents is lower that MHUF 1.

6.12 Subscribed capital The subscribed capital contains the face value of outstanding shares. The decision on increasing the share capital is made by the General Meeting based on the proposal of the Governing Board. The decision of the General Meeting is not necessary when the increasing of the share capital takes place within the competence of the Governing Board based on the authorisation of the General Meeting laid down in its decision. The share capital may be reduced based on the decision of the General Meeting. On 31 December 2024 the subscribed capital was HUF 833,880,000. The table below shows the nominal value of the Parent Company’s outstanding shares: Designation 31/12/2024 31/12/2023 Nominal value of shares outstanding on 1 January 834 834 Change during the year - - Total 834 834

he table below shows the quantity of the Parent Company’s outstanding shares:

Designation 31/12/2024 31/12/2023 (pcs) Nominal value: HUF 25/piece (pcs) Nominal value: HUF 25/piece Ordinary shares issued 33 355 200 33 355 200 Total 33 355 200 33 355 200

reasury shares are included in this position:

Designation 31/12/2024 31/12/2023 Total nominal value of shares 834 834 Of which treasury shares (at nominal value) - - Nominal value of outstanding ordinary shares 834 834

6.13 Share premium Share premium comprises the surplus value paid for the parent company’s share and the trading gain on the sale of treasury shares. The balance of share premium remained unchanged since 2022. Designation 31/12/2024 31/12/2023 Opening balance 5 480 5 480 Variation during the year - - Total 5 480 5 480

6.14 Treasury shares The quantity and value of treasury shares are as follows. Designation 31/12/2024 31/12/2023 (thousand pcs) (thousand pcs) Opening balance - 937 Purchase of business shares against treasury shares - (345) Treasury shares granted against assignment of claims - (592) Changes in shares (thousand pcs) - - Designation 31/12/2024 31/12/2023 Opening balance - (380) Purchase of business shares against treasury shares - 140 Treasury shares granted against assignment of claims - 240 Changes in treasury shares at carrying amount (with regard to sign) - - The signs shown in the table are from equity perspective.

6.15 Proprietary transactions In the proprietary transactions balance sheet line, the Group states the value generated in terms of equity upon the acquisition of minority interests. The difference is the market value of the consideration for the acquired equity interest and the carrying amount of the non-controlling interest. Designation 31/12/2024 31/12/2023 Opening balance (207) (207) Variation during the year - - Total (207) (207) The difference was generated upon the acquisition of 4 Stripe Zrt, A Plus Invest Zrt., VÁR-Logisztika Zrt. and MOON Zrt.

6.16 Accumulated exchange difference The functional currency of the French subsidiary is euro. Accordingly, the financial statements of the subsidiary must be converted into Hungarian forint. During the conversion assets and liabilities must be converted at the closing euro exchange rate, the profit and loss items at the exchange rate valid on the day of the original transaction, while equity components at historic exchange rate with the proviso that the capital balance of the acquisition date must be held at the exchange rate prevailing on the acquisition date. Designation 31/12/2024 31/12/2023 Assets at closing exchange rate 1 066 991 Liabilities at closing exchange rate 1 197 1 084 Equity at historic exchange rate (117) (84) Difference (14) (9) In view of the significant volatility of the EUR exchange rate, from financial year 2022 onwards, the Group does not apply the simplification according to which the profit or loss items can be exchanged at an average exchange rate instead of using the actual daily exchange rate.

6.17 Liabilities from loans and borrowings (long- and short-term) The Group has the following liabilities from loans: Debtor Expiry date Interest rate 31/12/2024 Due within 1 year Due within 5 year Due over 5 years AKKO Invest Plc. 31 March 2036 2,5% 9 434 734 2 941 5 759 Deniro Zrt. 31 December 2034 1-month BUBOR + 1.8% 179 9 170 - 4 Stripe Zrt. 29 February 2032 (fixed 1.9%) 376 48 233 95 Total 9 989 791 3 344 5 854

Oberbank AG disbursed a loan of EUR 1,250,000 to 4 Stripe Zrt. on 05.03.2020. On 26.02.2021, a loan of HUF 12 billion was disbursed by OTP Bank Nyrt. to the Parent Company, which was intended to finance the acquisition of NEO Property Zrt. The blocked cash and cash equivalents (secured by bail) are associated with that loan, and the equity stake in Elitur Invest Zrt. also constitutes a collateral for the bank loan (it is exclusively intended for bail, the collateral does not affect the voting rights and the dividend rights attached to the shares). A HUF loan was disbursed to Deniro Zrt. at the end of 2021. The carrying amount of bank loans essentially corresponds to their fair value. The changes in outstanding loans are shown in the table below: Designation Long term loans Short term loans Opening balance 9 967 768 Principal instalment - (771) Interest payment in 2024 - (269) Reclassification due to maturity (793) 793 Year-end revaluation 24 1 Closing 9 198 - 791 In addition to bank loans, the Company also has received loans from other undertakings. In the course of 2019, Elitur Invest Zrt. received a long-term loan from WING Zrt., its former parent company. The maturity date of the loan is 31.12.2026, the interest rate is 2% higher than the actual basic interest rate of the central bank. Compared to 31.12.2023, the loan amount increased by the interest accumulated during the financial year.

6.18 Provisions Provisions are stated in the books of NEO Property Services Zrt., a subsidiary that has been recently included in the Group. The following table presents the relevant items and their changes as at 31.12.2024. Provisions for penalties, claims and guarantees are due to the activity of the property operation line of business and their volume correspond to normal business. The evolution of the provisions was the following during the year: Designation 31/12/2023 Training Rechannelling 31/12/2024 Penalties and claims from contracting 587 107 (282) 412 Guarantee liabilities 181 38 (26) 193 Severance pay 21 - (21) - Litigation - - - - Total 789 145 (329) 605

The provisions are expected to be settled over a year

6.19 Deferred tax assets and liabilities and subsequently payable taxes During the reporting period the following deferred tax balances occurred: Designation 31/12/2024 31/12/2023 Deferred tax assets - - Deferred tax liabilities 1 361 1 508 Deferred tax liability (consolidated net position) 1 361 1 508 Both current year’s and previous year’s deferred tax positions were recognised applying a tax rate of 9%. Reconciliation of deferred tax:

The deferred tax balances were netted when they were incurred at the same taxed unit

31/12/2024 Carrying amounts Tax value Difference Intangible assets 27 27 - Value of customer relations 10 557 - 10 557 Investment properties 7 056 2 108 4 948 Properties 756 1 117 (361) Plant, fixtures and equipment 83 83 - Trade accounts receivable 13 571 13 775 (204) Other receivables and prepayments and accrued income 2 503 2 503 - Cash and cash equivalents 1 612 1 612 - Long term bank loans 9 198 9 198 - Short term loans 791 791 - Balance of creating and using/rechannelling provisions (184) - (184) Trade accounts payable 9 399 9 399 - Other short-term liabilities and accruals 7 990 7 990 - Income tax liabilities 12 12 - Development reserve - - - 63 371 48 615 14 756 Total deductible difference - Total taxable difference 15 117 Total deferred tax assets - Total deferred tax liabilities 1 361

Comparative figures for the reconciliation of deferred tax: 31/12/2023 Carrying amounts Tax value Difference Intangible assets 26 26 - Value of customer relations 11 139 - 11 139 Investment properties 7 704 2 508 5 196 Properties 39 39 - Plant, fixtures and equipment 57 57 - Goodwill 5 645 5 645 - Trade accounts receivable 12 642 12 674 (32) Other receivables and prepayments and accrued income 1 984 1 984 - Cash and cash equivalents 1 367 1 367 - Long term bank loans 9 967 9 967 - Short term loans 768 768 - Provisions made 458 - 458 Trade accounts payable 7 830 7 830 - Other short-term liabilities and accruals 7 454 7 454 - Income tax liabilities 141 141 - Development reserve - - - 67 221 50 460 16 761 Total deductible difference - Total taxable difference 16 761 Total deferred tax assets Total deferred tax liabilities 1 508

6.20 Deferred purchase price of the acquisition In the course of the acquisitions of business shares in 2021, it was not the entire purchase price which was settled, therefore the Group had liabilities vis-à-vis the Seller, amounting to MHUF 4,830. On 31 December 2024, its long-term liabilities amounted to MHUF 2,934 due to redemptions. The purchase price was stated at discounted value. Designation 31/12/2024 31/12/2023 Balance at beginning of the year 4 014 4 529 Redemption (1 080) (515) Total 2 934 4 014

6.21 Trade accounts payable Trade accounts payable only include items due in the short run, presented at non-discounted value.

The fair value of the balance is almost the same as the carrying amount

esignation

31/12/2024 31/12/2023 Trade accounts payable 9 218 7 830 Total 9 218 7 830 The largest balances of trade accounts of the Group at the end of the financial year: Partner’s name Balance at 31/12/2024 Art Expo Kft. 322 BAU-GÉP 2000 KFT. 321 CFS Group Kft. 201 DAMASZTOR Kft. 472 IL-GENERÁL '86 Építőipari Kft. 260 LABOR-TREND Kft. 249 Norisz-Ép Kft. 193 NYUGAT-ÉP HÚSZ Szolgáltató és Kereskedelmi Kft. 253 Gladiátor VI. Ingatlan Befektetési Alap 2 790 Total 5 061 On 20 December 2023, the Group purchased the 1/2 ownership interest of the office building located at 1117 Budapest, Szerémi út 4. – Kaposvári u. 3-11. from the Gladiátor VI Property Investment Fund. 15% of the purchase price was paid in 2023. Parent company shares will be newly issued against payment of the last purchase price instalment.

6.22 Other short-term liabilities and accruals This position includes liabilities not connected to suppliers or loans. These mostly include tax balances – other than income tax – wage-related liabilities, accruals and deferred income. The items are stated at non-discounted value, and their fair value corresponds to their carrying amount. Designation 31/12/2024 31/12/2023 Tax balances 1 441 1 297 Wage-related items 604 507 Accrued expenses and expenditures charged to the period before the balance sheet date 5 238 4 548 Accrued income 15 43 Advance payments received from customers 112 460 Security deposit received 23 24 Bail received 2 2 NTCA duty - 85 Loan received from MEVINVEST Kft. 554 489 Miscellaneous items 1 - Total 7 990 7 455

The received bail is related to NEO Property Services Zrt. The distribution of the received security deposits is as follows: Designation 31/12/2024 4 Stripe Zrt. 13 Deniro Zrt. 10 Total 23

6.23 Income tax liability In the income tax liability line, the Group states its corporate income tax liability, innovation contribution and local business tax liability. Designation 31/12/2024 31/12/2023 Liability from corporate income tax 9 106 Receivables from local business tax - 31 Innovation contribution 3 4 Total 12 141

6.24 Earnings per share (EPS), EBITDA Ownership ratios on 31/12/2024 by share types: Designation Number of shares 31.12.2024 Parent company’s profit or loss attributable to shareholders (HUF) 31.12.2024 Ordinary share 33 355 200 1 327 408 552 Total 33 355 200 1 327 408 552 Designation 31/12/20 24 31/12/20 23 Profit or loss attributable to the shareholders of the Group 1 156 1 157 Parent company’s profit or loss attributable to the shareholders after deduction of a fix dividend 1 156 1 157 Annual profit or loss attributable to ordinary shares 1 156 1 157 Weighted arithmetic mean of outstanding ordinary shares 33 355 200 33 162 668 Net earnings per share (HUF) 34,65 34,90 Parent company’s profit or loss attributable to holders of ordinary shares upon dilution 1 156 1 157

Weighted arithmetic mean of diluted ordinary shares 33 355 200 33 162 668 Diluted net earnings per share (HUF) 34,65 34,90 EBITDA The Group has decided to also publish the EBITDA index according to the practice in the industry, which is an index not defined in the IFRS: The calculation of the index can be found in the Accounting Policies. Reconciliation of the EBITDA: Designation 31/12/2024 31/12/2023 Profit or loss before tax 1 514 1 640 Depreciation 1 290 1 066 Elimination of financial revenues and expenditures 612 345 EBITDA 3 416 3 051

6.25 General disclosures related to financial assets and liabilities and fair value hierarchy Based on IFRS 13, with regard to its assets and liabilities measured at fair value – with a view to increasing consistency and comparability – the Group presents the fair value hierarchy based on a three-level measurement category as follows. The inputs used for determining the fair value of the asset or liability may be allocated to different levels within the fair value hierarchy. If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety in the level of the lowest level input that is significant to the entire measurement. It requires careful consideration to assess how significant a specific input is to the entire measurement, in the course of which factors applicable to assets or liabilities must be taken into account. Measurement level 1: quoted, usually stock exchange prices in active markets for homogeneous assets or liabilities that the Group can access at the measurement date. Measurement level 2: measurement containing inputs other than quoted market prices that are observable for the asset or liability, either directly or indirectly. Measurement level 3: measurement that also uses inputs not directly observable for the asset or liability.

The Group possesses the following financial assets and liabilities: Financial assets and balances Designation 31/12/2024 31/12/2023 Trade accounts receivable 13 571 12 642 Receivables from other companies - - Bails, collaterals and security deposits 62 681 Blocked cash and cash equivalents 486 665 Cash and cash equivalents 1 612 1 367 Total 15 731 15 355 - Financial liabilities and balances Designation 31/12/2024 31/12/2023 Bank loans 9 989 10 735 Trade accounts payable 9 399 7 830 Other short-term liabilities 1 245 975 Lease liabilities 998 298 Received long-term loans 363 337 Deferred purchase price of the acquisition 2 934 4 014 Total 24 928 24 189

The individual instruments are positioned in the fair value hierarchy as follows: Designation 31/12/2024 31/12/2023 Measureme nt level 1 Measureme nt level 2 Measureme nt level 3 Measureme nt level 1 Measureme nt level 2 Measureme nt level 3 Financial assets Trade accounts receivable - - 13 571 - - 12 642 Receivables from other companies - Bails, collaterals and security deposits - - 62 - - 681 Blocked cash and cash equivalents 486 - 665 - - Cash and cash equivalents 1 612 1 367 Total (assets) 2 098 - 13 633 2 032 - 13 323 Financial liabilities Bank loans, leases - - 9 989 - - 10 735 Trade accounts payable - - 9 399 - - 7 830 Other short-term liabilities and accruals - - 1 245 - - 975 Lease liabilities 998 298 Received long-term loans 363 337 Deferred purchase price of the acquisition 2 934 4 014 Total (liabilities) - - 24 928 - - 24 189 As no financial instruments recognised at amortised cost were derecognised (only repayment took place), the net profit and loss do not include any value in this regard.

7.1 Reclassifications from the previous period The Group made a decision in 2024 to present building tax expenditure in the direct expenditure instead of the ‘Other expenditure, net earnings’ line. In order to ensure comparability, the Group corrected the figures for the previous period accordingly. As a result of reclassification, the previously published amount of direct expenditure for 31 December 2023 increased by HUF 14 million (from HUF 34,587 to HUF 34601), whereas the initial loss of HUF 469 indicated in the ‘Other expenditure’ line decreased by HUF 455.

7.2 Operating segments The Parent Company is listed on the stock exchange, and as such segment information must be disclosed on a mandatory basis at least in the consolidated financial statements. The segments were identified on the basis of the breakdown of activity monitoring by the management and it also took into account the fact that the different segments include almost homogeneous items. The Group identified the following operating segments on 31/12/2024: 1. Industrial property segment 2. Residential property segment 3. Facility Management line of business 4. ITS line of business 5. GKI line of business Segments 3 to 5 are related to the property operation service. The pool of contracts related to service provision is stable and long-term. Facility Management includes activities related to property operation. The ITS line of business covers the area of technical facility management and the area of infrastructure management. Within the Fit-Out line of business, it performs the design and complete construction related to office buildings and various facilities. The name of the business line was changed to General Fit-out Business (GKI)

Consolidated income statement by segments on 31/12/2024:

esignation

Industrial property segment Residential property segment Facility Management line of business Subsegment - total Revenue from property lease 107 55 - 162 Revenue from property sales - 0 - - Revenue from recharged costs 5 1 - 6 Property operation (5) - 23 164 23 159 Sales revenue of the segment 107 56 23 164 23 327 Direct expenditures (134) (205) (20 043) (20 382) Administrative and sales expenditures (5) (98) (709) (812) Other expenditure, net 1 (4) 110 107 Financial expenditures, net (50) (386) (29) (465) Profit or loss before tax within the segment (81) (637) 2 493 1 775 Designation ITS line of business Fit-Out line of business Not allocated to any segment Total Revenue from property lease - - - 162 Revenue from property sales - - - - Property operation 13 093 6 650 439 43 341 Sales revenue of the segment 13 093 6 650 439 43 509 Direct expenditures (11 433) (7 504) (834) (40 153) Administrative and sales expenditures (402) (204) (19) (1 437) Other expenditure, net 63 32 5 207 Financial expenditures, net (17) (8) (122) (612) Profit or loss before tax within the segment 1 304 (1 034) (531) 1 514 Consolidated sales revenue and profit or loss by segments on 31/12/2024: Designation Industri al propert y segment Residenti al property segment Facility Manageme nt line of business Subsegme nt - total Sales revenue from external parties 107 56 23 164 23 327 Intragroup sales revenue - - - - Sales revenue of the segment (including inter-segment revenues) 107 56 23 164 23 327 - - Profit or loss of the segment (before tax) (81) (637) 2 493 1 775

Designation ITS line of business Fit-Out line of business Not allocated to any segment Total Sales revenue from external parties 13 093 6 650 439 43 509 Intragroup sales revenue - - - - Sales revenue of the segment (including inter-segment revenues) 13 093 6 650 439 43 509 - - Profit or loss of the segment (before tax) 1 304 (1 034) (531) 1 514 Reconciliation of sales revenues 31/12/2024 Total sales revenues allocated to the segment 43 070 Elimination of intragroup sales revenues - Revenues not allocated to any segment 439 Reconciliation of profit or loss Profit or loss allocated to the segment 2 044 Profit or loss not allocated to the segment (531) 1 514 Figures related to State-financed customers 31/12/2024 31/12/2023 Revenue 7 7 Direct material costs (5) (5) Profit or loss 2 2 The revenue of the Group is generated evenly during the financial year, it has not a seasonal character arising from its activities.

Comparative figures of the Group for 31/12/2024 Consolidated income statement by segments on 31 December 2023: Designation Industrial property segment Residential property segment Facility Management line of business Subsegment - total Revenue from property lease 116 7 - 123 Revenue from property sales 220 0 - 220 Revenue from recharged costs 5 1 - 6 Property operation (1) - 19 209 19 208 Sales revenue of the segment 340 8 19 209 19 557 Direct expenditures (429) (10) (16 776) (17 215) Administrative and sales expenditures (5) (88) (553) (646) Other expenditure, net (8) (6) (242) (256) Financial expenditures, net (13) (295) 30 (278) Negative goodwill - - - - Profit or loss before tax within the segment (115) (391) 1 668 1 162 Designation ITS line of business GKI line of business Not allocated to any segment Total Revenue from property lease - - - 123 Revenue from property sales - - - 220 Property operation 12 260 6 238 173 37 879 Sales revenue of the segment 12 260 6 238 173 38 229 Direct expenditures (10 664) (6 038) (670) (34 587) Administrative and sales expenditures (354) (179) (8) (1 187) Other expenditure, net (154) (79) (3) (492) Financial expenditures, net 19 9 (72) (322) Negative goodwill - - - - Profit or loss before tax within the segment 1 107 (49) (580) 1 640

Consolidated sales revenue and profit or loss by segments on 31 December 2023:

esignation

Industri al propert y segment Residenti al property segment Facility Manageme nt line of business Subsegme nt - total Sales revenue from external parties 341 8 19 209 19 557 Intragroup sales revenue - - - - Sales revenue of the segment (including inter-segment revenues) 341 8 19 209 19 557 - - Profit or loss of the segment (before tax) (115) (391) 1 668 1 162 Designation ITS line of business GKI line of business Not allocated to any segment Total Sales revenue from external parties 12 260 6 238 173 38 229 Intragroup sales revenue - - - - Sales revenue of the segment (including inter-segment revenues) 12 260 6 238 173 38 229 - Profit or loss of the segment (before tax) 1 107 (49) (580) 1 640

econciliation of sales revenues

31/12/2023 Total sales revenues allocated to the segment 38 056 Elimination of intragroup sales revenues - Revenues not allocated to any segment 173 Reconciliation of profit or loss Profit or loss allocated to the segment 2 219 Profit or loss not allocated to the segment (579) 1 640 The Group omits the presentation of the segments’ assets and liabilities, since CODMs do not monitor that on a continuous basis.

7.3 Transactions with related parties The transactions and balances between the Parent Company and its subsidiaries – being the related parties of the Group – are eliminated for the purposes of consolidation, and thus they are not presented in this section. The Company had no business relation with other related party outside the scope of consolidation. The members of the Governing Board and of the Audit Committee are related parties. The members of the Governing Board received the following remuneration during the financial year. Designation Governing Board Audit Committee Total Wages 7 - 7 Benefits 3 - 3 Total 10 - 10 Emoluments and wages were recognised as part of the allowances.

7.4 Dividend paid by the subsidiaries In 2024, NEO Property Services Zrt. paid MHUF 2,105 to its owners in the form of dividend, of which it paid MHUF 677 to AKKO Invest Plc. and MHUF 1,428 to Elitur Invest Zrt. These dividends were filtered in the consolidated financial statements.

7.4 Description of risks and sensitivity analysis In the course of the management of the assets entrusted to it, the Group acted in a manner that ensured value maximisation for the owners. In doing so, it follows the following criteria:  it seeks to ensure the continued operation of the Group in all circumstances;  it seeks to establish an optimal capital-to-loan ratio in order to keep the capital cost at an appropriate level. The capital structure corresponds to the industry average, no quantified capital-to-loan ratio was set as a target by the Group. The statutory minimum subscribed capital requirement for the Group is THUF20,000. No specific rules apply to the management of its capital. Through its activities the Group is exposed to risks relating to the changes of market and financial conditions. These changes may have an impact on the profit as well as on the value of the assets and liabilities. The purpose of financial risk management is to continuously mitigate risks through operative and financing measures. Market risk The Group pursues activity also in foreign currency, which carries the risks arising from the change in foreign exchange rates. The foreign currency transactions appear primarily through the transactions carried out with the Group’s French subsidiary, i.e. ALQ SAS. The functional currency of the ALQ SAS is euro. Interest rate risk is the risk that future cash flows from certain financial assets and liabilities may fluctuate due to the changes in market interest rates. The Group identified interest rate risk as its current risk.

mpact of the change in interest expenditure on profit or loss.

Designation Figures of the reporting year Interest rate change of 1 percentage point Interest rate change of 5 percentage points Interest rate change of 10 percentage points Profit or loss before tax 1 514 1 414 1 014 515 Interest expenditure 388 488 887 1 387 Amount of interest-bearing liabilities 9 989 9 989 9 989 9 989 Bank loans 9 989 9 989 9 989 9 989 Average interest rate 3,88% 4,88% 8,88% 13,88% Interest rate change 25,74% 128,72% 257,45% Impact of the change in interest expenditure on profit or loss. -6,60% -33,00% -66,00% Based on the foregoing:  A 1% change in the average interest rate would result in a change of 6.60 % in net profit or loss,  A 5% change in the average interest rate would result in a change of 33.00 % in net profit or loss,  A 10% change in the average interest rate would result in a change of 66.00 % in net profit or loss. Impact of the change in interest income on profit or loss. Designation Figures of the reporting year Interest rate change of 1 percentage point Interest rate change of 5 percentage points Interest rate change of 10 percentage points Profit or loss before tax 1 514 1 612 1 692 1 853 Interest income 41 57 138 299 Current year value of interest- bearing assets 1 612 1 612 1 612 1 612 Cash and cash equivalents 1 612 1 612 1 612 1 612 Average interest rate 2,543% 3,543% 8,543% 18,543% Interest rate change 39,32% 235,90% 629,06% Change in profit or loss 6,48% 11,81% 22,46% Elasticity 16,49% 5,01% 3,57%  A 1% change in the average interest rate would result in a change of 6.48 % in net profit or loss,  A 5% change in the average interest rate would result in a change of 11.81 % in net profit or loss,  A 10% change in the average interest rate would result in a change of 22.46 % in net profit or loss.

Credit risk Credit risk is the risk that a debtor defaults on its contractual obligations, which may cause a financial

loss to the Group

The credit risk analysis shows the following positions: 31/12/2024 31/12/2024 31/12/2023 Overdue trade accounts receivable 12 471 11 656 < 30 days 701 617 31–60 days 148 212 61–90 days 122 39 91 < 332 118 Total 13 775 12 642 Trade receivables increased compared to 2023. The expected credit loss recognised on trade receivables was MHUF 204 in 2024, whereas in 2023, it was less than MHUF 1. The difference is due accounting policy changes regarding the calculation of credit loss. There is no specific practice for the management of credit risk, the company manages risk-related cases on an individual basis in the course of continuous monitoring.

Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations. The management of liquidity risk falls within the competence of the Governing Board. The Group manages its liquidity risk by keeping a proper level of reserves and stand-by borrowing facilities, by continuously monitoring its planned and actual cash flow data as well as by reconciling the maturity dates of financial assets and liabilities.

The liquidity analysis shows the following maturity dates: 31/12/2024 Immediately liquid Due within 1 year Due within 1-5 years Liquid over 5 years or in certain situations Total Cash and cash equivalents 1 612 - - - 1 612 Blocked cash and cash equivalents - - - 486 486 Receivables from other companies - - - - - Other receivables and prepayments and accrued income - 2 503 - - 2 503 Trade accounts receivable - 13 571 - - 13 571 Income tax receivable - - - - - Intangible assets - - - 10 584 10 584 Goodwill - - - 5 645 5 645 Investment properties - - - 7 056 7 056 Properties - - - 756 756 Plant, fixtures and equipment - - - 83 83 Right-of-use assets - - - 948 948 Financial receivables 1 612 16 074 - 25 559 43 244 31/12/2024 Immediately liquid Due within 1 year Due within 1-5 years Liquid over 5 years or in certain situations Total Tax and other short-term liabilities - 8 002 - - 8 002 Trade accounts payable - 9 399 - - 9 399 Deferred tax - 0 1 361 - 1 361 Provisions - 605 605 Bank loans - 791 3 344 5 854 9 989 Long term loan - - 363 - 363 Lease liabilities - 393 605 - 998 Deferred purchase price of the acquisition - - - 2 934 2 934 Equity - - - 9 593 9 593 Financial liabilities - 19 190 5 673 18 381 43 244

umulative position

1 612 (1 504) (7 177) 0 0

The comparative figures are shown in the table below: 31/12/2023 Immediately liquid Due within 1 year Due within 1-5 years Liquid over 5 years or in certain situations Total Cash and cash equivalents 1 367 - - - 1 367 Blocked cash and cash equivalents - - - 665 665 Receivables from other companies - - - - - Other receivables and prepayments and accrued income - 1 984 - - 1 984 Trade accounts receivable - 12 642 - - 12 642 Income tax receivable - - - - - Intangible assets - - - 11 165 11 165 Goodwill - - - 5 645 5 645 Investment properties - - - 7 704 7 704 Properties - - - 39 39 Plant, fixtures and equipment - - - 56 56 Right-of-use assets - - - 282 282 Financial receivables 1 367 14 626 - 25 556 41 549 31/12/2023 Immediately liquid Due within 1 year Due within 1-5 years Liquid over 5 years or in certain situations Total Tax and other short-term liabilities - 7 595 - - 7 595 Trade accounts payable - 7 830 - - 7 830 Deferred tax - - 1 508 - 1 508 Provisions - 789 789 Bank loans - 768 3 284 6 683 10 735 Long term loan - - 337 - 337 Lease liabilities - 119 179 - 298 Deferred purchase price of the acquisition - - - 4014 4 014 Equity - - - 8 442 8 442 Financial liabilities - 17 101 5 309 19 138 41 549 Cumulative position 1 367 (1 108) (6 417) - -

Disclosures related to the war between Russia and the Ukraine The management continuously analyses whether the changes in the economic and market environment brought about by the war between Russia and the Ukraine have any potential impact on the business activity of the Group. Based on the analyses made so far, the war has still not had a significant direct impact on the financial stability and operation of the Group. However, the indirect impacts, such as the volatility of commodity prices, the rising energy prices and the inflationary pressure call for caution to be exercised by potential investors and tenants in the Hungarian investment property market. The management will monitor the geopolitical developments and will include their impacts in business planning processes.

7.5 Disclosures due to interests in other entities The Group has only subsidiaries. It has no associated undertakings or joint ventures. The Group does not have to face any restriction with regard to any of its enterprises that would affect access to the net assets, to the result or to the cash flow. The Group has no consolidated or non-consolidated interests where control cannot be established on the basis of the voting rights or where the voting rights do not serve the management of relevant activities leading to control (structured entities). No members of the Group qualify as investment companies, and they have no share in such. All enterprises publish their separate financial statements according to their relevant laws.

7.6 Material events after the reporting period; dividend proposed The Governing Board of the Parent Company does not recommend the payment of dividends simultaneously to the adoption of the statements for business year 2024. The Group identified the following significant events after the balance sheet date. However, as those are not adjusting events, they have no impact on the quantitative part of the statements.  Until 30 January 2025, two car parking lots in Center Bay, owned by a subsidiary, ALQ SAS, were sold for a total sales price of EUR 77,000.  On 10 February 2025, NEO Property Services Zrt. won a tender for the general fit-out of a residential complex of 257 flats.  On 24 March 2025, NEO Property Services Zrt. decided to distribute dividends to the members of the Group. o Amount of the dividend to be distributed to Elitur Invest Zrt.: HUF 1,558,703,000 o The amount of the dividend to be distributed to AKKO Invest Plc.: HUF 804,088,000



Disclosures related to Auditor Pursuant to Act C of 2000 on Accounting, the financial statements of the Company are subject to mandatory audit by an independent auditor. In 2023, audit activities were carried out by UNIKONTO Számvitelkutatási Kft. (1092 Budapest, Fővám tér 8. III/317.3.; tax number: 10491252-2-43; Chamber registration number: 001724). On behalf of UNIKONTO Számvitelkutatási Kft., it is Mr. Dr. László Péter Lakatos (auditor’s card number: 007102) who is responsible for performing the auditor's tasks. Pursuant to the Accounting Act, the annual auditing fee thousands HUF 2,120 + VAT for the audit of separate and consolidated financial statements drawn up according to the International Financial Reporting Standards (IFRS). The auditor performs the audit of the Company’s Sustainability Report for 2024 for a fee of thousands HUF 2,700+ VAT. The auditor does not perform any activity at the Group other than the statutory audit.

Disclosures related to the provider of accounting services The separate and consolidated financial statements have been compiled by Hajnalka Réti, IFRS chartered accountant (registration number: 202580). The chartered accountant performed her duty on behalf of CVA ClearVision Accounting Kft.

7.7 Statements The Consolidated Financial Statements, which have been prepared in accordance with the applicable accounting standards and to the best of our ability, give a true and fair view of the assets, liabilities, financial position and profit or loss, status, development and performance of AKKO Invest Plc. and of its undertakings included in the consolidation, describing the key risks and uncertainties. 7.8 Authorisation of the publication of the financial statements Akko Invest Plc. has authorised the publication of the Group’s consolidated financial statements prepared in accordance with the International Financial Reporting Standards (IFRS) for 2024 by the Governing Board and the Audit Committee on 9 April 2025. Budapest, 9 April 2025 on behalf of AKKO Invest Plc. ……………………………………… Zoltán Prutkay chairman of the Governing Board ……………………………………… Imre Attila Horváth vice-chairman of the Governing

Board

77 Separate Financial Statements of AKKO INVEST Public Limited Company for the financial year ending on 31 December 2024, prepared in accordance with the International Financial Reporting Standards (IFRS) adopted by the European Union

Business and Management Report 31.12.2024Business Separate comprehensive income statement for the period of 365 days that ended on 31 December 2024 COMPREHENSIVE INCOME STATEMENT Explanatory notes 01/01/2024 - 31/12/2024 01/01/2023 - 31/12/2023 Revenue (1) 53 3 Direct expenditures (2) (187) (5) Gross profit or loss (134) (2) Administrative and sales expenditures (3) (73) (64) Other expenditure, net (4) - - Financial expenditures, net (5) (135) (126) Gain or loss on disposal of subsidiary (6) - - Profit or loss before tax (342) (192) Income tax expenditure (7) 8 (8) Net profit and loss (334) (200) Other comprehensive income (after income tax) - - Total comprehensive income (334) (200) EBITDA 362 368 The Statement of Comprehensive Income contains the items with regard to sign! The Notes to the Financial Statements form integral part of the Financial Statements. References in brackets refer to Section 3 of the Separate Financial Statements.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 79 Separate Balance Sheet for 31 December 2024 ASSETS Explanatory notes 31/12/2024 31/12/2023 Non-current assets 24 171 24 432 Investment properties (4.1) 3 280 3 434 Long-term investments in subsidiaries (4.2) 20 891 20 998 Current assets 2 755 2 756 Other receivables and prepayments and accrued income (4.3) 42 45 Receivables from subsidiaries (4.4) 2 220 2 037 Blocked cash and cash equivalents (4.5) 486 665 Cash and cash equivalents (4.6) 7 9 Total assets 26 926 27 188 EQUITY AND LIABILITIES 31/12/2024 31/12/2023 Equity 5 452 5 786 Subscribed capital (the nominal value of the shares is HUF 25/piece) (4.7) 834 834 Share premium (4.8) 5 480 5 480 Retained earnings (4.9) (862) (528) Long-term liabilities 10 052 12 177 Long term bank loans (4.11) 8 700 9 435 Deferred tax liabilities and subsequently payable taxes (4.12) 271 282 Deferred purchase price of the acquisition (4.13) 1 081 2 460 Short-term liabilities 11 422 9 225 Short term loans (4.11) 734 714 Trade payables (4.16) 2 974 2 785 Other short-term liabilities and accruals (4.14) 613 577 Short-term liabilities from subsidiaries (4.13) 5 243 3 593 Deferred purchase price of acquisitions - short- term instalment (4.13) 1 853 1 554 Income tax liabilities (4.15) 5 2 Equity and liabilities 26 926 27 188 The Notes to the Financial Statements form integral part of the Financial Statements. References in brackets refer to Section 4 of the Separate Financial Statements.

Business and Management Report 31.12.2024Business 80 Separate Cash Flow Statement for 365 days ending on 31 December 2024 Explanatory notes 01/01/2024 - 31/12/2024 01/01/2023 - 31/12/2023 Profit or loss before tax (342) (192) Net interest expenditure (3.4) 613 614 Non-cash items: Depreciation (3.2-3.3) 166 9 Impairment (3.4) 107 47 Profit/loss impact of exchange loss (3.4) 139 44 Interest income (3.4) (75) (63) Credit loss charged to profit or loss (3.4) 1 1 Non-cash items – Total 338 38 Net changes in items recognised among current assets 3 (11) Changes in short term liabilities 7 2 872 Changes in blocked cash and cash equivalents (4.5) 179 (180) Total net changes in working capital 189 2 681 Interest paid (252) (269) Income tax paid 1 - Net cash flow from operating activities 547 2 872 Loans granted – disbursement/+ repayment (4.13) (62) (109) Acquisition of tangible assets (4.1) (12) (3 358) Acquisition of shares - (2) Repayment of the purchase price of equity interests (4.13) (1 080) (515) Financially settled interests 31 63 Net cash flow from investment activities (1 123) (3 921) Loans received +disbursement/-repayment (4.12;4.14) 1 289 1 753 Loan repayment (4.11) (715) (699) Net cash flow from financing activities 574 1 054 Credit loss recognised in respect of liquid assets - - Profit/loss impact of exchange loss - - Change in liquid assets (2) 5 Cash and cash equivalents at the beginning of the year (4.6) 9 4 Cash and cash equivalents at the end of the year (4.6) 7 9 The cash flow statement contains the items with regard to sign. The Notes to the Financial Statements form integral part of the Financial Statements.

Business and Management Report 31.12.2024Business 81 Separate statement of changes in equity for the period of 365 days that ended on 31 December 2024 Designation Subscribed capital Share premium Retained earnings Treasury shares Total Comments (4.7) (4.8) (4.9) (4.10) 31/12/2022 834 5 480 (328) (380) 5 606 Comprehensive income for the current year - - (200) - (200) Transactions involving treasury shares (purchase of business shares against treasury shares) - 16/03/2023 - - - 380 380 31/12/2023 834 5 480 (528) - 5 786 Comprehensive income for the year - - (334) - (334) 31/12/2024 834 5 480 (862) - 5 452 The Statement of Changes in Equity contains the items with regard to sign. The Notes to the Financial Statements form integral part of the Financial Statements.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 82 I. Presentation of AKKO Invest Plc. AKKO Invest Plc. is a public limited company registered in Hungary by the Metropolitan Court as Company Court. AKKO Invest Plc. and its legal predecessor is listed by the Budapest Stock Exchange since 15 February 2011. The Company’s core activity is asset management. AKKO Invest Plc. is a holding company, i.e. a company with equity stake is several undertakings, the economic objective of which is to realise long-term increase in value through efficient cooperation between the holding and the subsidiaries. AKKO Invest Plc. invests its own assets, without performing external asset management. Its fundamental objective is to achieve asset accumulation and increase in value in the subsidiaries (and thus also in the parent company). The subsidiaries are entities operating primarily in the property market. AKKO Invest Plc. is a public limited company established under the laws of Hungary. Registered office of the Company: 1118 Budapest, Dayka Gábor u. 5. The Company’s subscribed capital is millions HUF 834, which comprises of 33,355,200 pieces of ordinary shares on 31 December 2024. The nominal value of the shares is HUF 25/piece. Ownership structure of the parent company: 31/12/2024 31/12/2023 Name Nominal value of business share in HUF millions Equity stake % Nominal value of business share in HUF millions Equity stake % Free Float 381 45,69% 346 41,54% Chantili Invest Zrt. - - 118 14,12% MEVINVEST Vagyonkezelő Kft. 276 33,10% 251 30,10% B + N Referencia Zrt. 119 14,24% 119 14,24% DAYTON-Invest Kft. 58 6,97% - - Share series 834 100% 834 100% Number of voting rights attached to the shares on 31 December 2024: Total Issued pieces Number of voting shares Voting right per share Total voting right Number of treasury shares Ordinary shares 33 355 200 33 355 200 1 33 355 200 0 Total 33 355 200 33 355 200 N/A 33 355 200 0

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 83 Subsidiaries of the Company The Company and its subsidiaries constitute a Group. In 2022, the structure of the Group has not changed. Group Members and main activities on 31 December 2024: Company Address Core activity AKKO Invest Plc. 1118 Budapest, Dayka Gábor u. 5. Asset management VÁR-Logisztika Zrt. 1124 Budapest, Lejtő út 17/A. Property development (industrial property) MOON Facility Zrt. 1124 Budapest, Lejtő út 17/A. Property development (industrial property) A PLUS INVEST Zrt. 1124 Budapest, Lejtő út 17/A. Residential property development 4 Stripe Zrt. 1124 Budapest, Lejtő út 17/A. Property development (industrial property) ALQ SAS 06600 Antibes, 18 Avenue Louis Gallet, France Property development (hotel) Deniro Zrt. 1124 Budapest, Lejtő út 17/A. Asset management (Holding) Elitur Invest Zrt. 1124 Budapest, Lejtő út 17/A. Asset management (Holding) NEO Property Services Zrt. 1117 Budapest, Szerémi út 4. Operation of superstructures

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 84 1. Key elements of the accounting policy; basis of preparation of financial statements 1.1 Basis of the preparation of financial statements and the entity’s ability to continue as a going concern Declaration on compliance with the IFRS standards The management declares that the separate financial statements have been made in compliance with the International Financial Reporting Standards, as adopted by the European Union. The management made this declaration in the knowledge of its liability. Contents of the financial statements These financial statements present the assets, performance and financial position of AKKO Invest Plc. The Plc., as parent company, also prepares consolidated financial statements, which present the assets, performance and the financial position of the parent company and its enterprises involved in the consolidation (together: Group). The separate financial statements of the Company and the financial statements of the Group are prepared, approved and published by the Parent Company’s management. Basis of preparing the financial statements; applied set of rules and the underlying presumptions; evaluation philosophy The financial statements have been prepared based on the International Financial Reporting Standards (IFRS) created by the International Accounting Standard Board (IASB). The IFRS include the IFRS, the IAS, the IFRIC and SIC interpretations developed by the IFRS Interpretation Committee. The Company applied the IFRS in the form as those were adopted by the European Union. The Company’s management established that the going concern assumption is appropriate, i.e. there is no sign implying that the Plc. will terminate or significantly curtail its operations within the foreseeable future, i.e. beyond one year. The Company generally measures its assets at historical cost, except for the situations where based on IFRS the given element must be measured at fair value. In the financial statements, the financial instruments held for trading had to be measured at fair value. Accounting policies related to the preparation of separate financial statements Presentation of the financial statements The Company publishes separate financial statements (hereinafter: financial statements). The financial statements comprise the following parts: - separate balance sheet; - separate statement of comprehensive income; - separate statement of changes in equity; - separate cash-flow statement;

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 85 - notes to the separate financial statements. Essential decisions related to the presentation The Company decided to include the comprehensive income statement in a separate statement in such a way that it presents the items connected to other comprehensive income in the same statement after the net profit (loss) for the period. The Company publishes the separate financial statements in Hungarian forint. This is the presentation currency. The separate financial statements cover one calendar year. The balance sheet date of the separate financial statements is the last day of each calendar year, i.e. 31 December. In accordance with the stock exchange requirements, the Company prepares interim group financial statements semi-annually. The interim financial statements shall be governed by the rules of IAS 34, which do not include all disclosures prescribed by IAS 1 and contain the figures in condensed form. The separate financial statements contain comparative figures, except when a period must be restated or the accounting policy had to be changed. In this case we also present the opening balance sheet values of the comparative period. When for the purposes of presentation it is necessary to reclassify an item (e.g. due to a new line in the financial statements) the Company adjusts the previous year’s figures so as to ensure comparability. Accounting policies related to the income statement Sales revenues The Company recognises its sales revenues in accordance with the rules of IFRS 15 (effective from 2018) – Recognition of revenue from contracts with customers. The IFRS 15 Standard created a uniform model to be applied to revenues from contracts. The Standard contains to revenue recognition rules, among others, for revenues falling within the IFRS 9 Financial Instruments Standard and for revenues falling within the IFRS 16 Leases Standard. The five-step model helps define when revenues must be recognised and in what amount: 1. Based on the Standard, a contract is created when the following conditions are satisfied: • The parties have accepted the contract and are committed to fulfilling it; • The rights of the parties can be clearly determined based on it; The payment conditions can be identified; • The contract offers economic benefits; • It is probable that the seller will receive the consideration for the goods delivered/services performed, even if it applies legal instruments to collect it. • In the case of contract amendment it must be examined how its content has changed, since there may be cases when the amendment is to be interpreted as an independent, separate contract.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 86 2. Identification of performance obligations: When concluding the contract, the Company shall assess the goods or services promised in a contract with a customer and shall identify as a performance obligation each promise to transfer to the customer either a) distinct goods or services (or a package of goods or services); or b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. 3. Determining the transaction price: The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring the promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, certain sales taxes). The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. 4. Allocation of the transaction price to individual obligations: The seller must distribute the transaction price among the individual obligations. When no separate prices can be allocated to the individual obligations, an estimation shall be applied for the distribution, in accordance with the method accepted by the Standard. 5. Revenue recognition: The revenue may be recognised when the control over the purchased goods or services devolves from the seller on the buyer. This may take place during a definite period or at a specified time. The control devolves on the buyer when as a result of that the buyer is able to control the use of the assets and is entitled to collect the benefits deriving from the assets. The Company measures and examines its contracts with customers individually, and applies the 5-step model under the Standard to the concluded contracts. The Company does not state as part of the sales revenues the items collected on behalf of third parties and to be transferred, since the Company obtains no control over such items. The value added tax appears as such item at the Company. Operating expenditures As a result of the Company’s current activity, it breaks down the expenditures as follows:  direct expenditures: the expenditures directly related to the sales revenue, with the proviso that if an item is to be recognised on a net basis (e.g. profit realised on property sales), it will not be charged to expenditures but rather it will reduce revenues.  administrative expenditures: these include the items that are meant to support the Company’s operation, but may not be directly related to the sales revenue (e.g. accounting fees, insurance, etc.).  sales expenditures: expenditure connected to publication, advertising and PR activities. Other revenues and expenditures The Company states the consideration for sales not classifiable as sales revenue and all other revenues that cannot be regarded as financial income or items increasing other comprehensive income among other revenues. Other expenditures are expenditures that are indirectly related to the operation and do not qualify as financial expenditure or do not reduce other comprehensive income. The Company states other revenues and other expenditures on a net basis on the main page of the income statement, but provides the details of their components in the notes to the financial statements.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 87 Financial revenues and expenditures The Company presents primarily the interest expenditures (as one of the burdens of its own funding) in the financial profit (loss) position. According to the rules of the impairment model, introduced by the IFRS 9 Financial Instruments Standard, impairments are also stated here. The Company states the exchange rate difference of foreign currency items (unless it is part of the other comprehensive income based on the IAS 21 Effects of Changes in Foreign Exchange Rates Standard) in the financial profit or loss. The Company states financial profit or loss in the income statements on a net basis. Income tax expenditure The income tax expenditure is the sum of the actual and deferred income tax and the local business tax. Other comprehensive income Other comprehensive income comprises the items (including amendments due to reclassification) that are not stated in the income statement as part of the profit or loss of the reference period, but belong to the Company’s returns or expenditures in the broad sense. Accounting policies related to the balance sheet; presentation and measurement of assets and liabilities Investment properties Investment properties include those properties that the Company has typically purchased for the purpose of realising profit on the lease or appreciation of the property, without utilising it or bearing the business risk of it. These properties (typically office buildings, warehouses and factory buildings) are not used for own purposes in the longer run and the Company does not plan to sell them in the near future. The Company treats investment properties according to the cost model, i.e. these properties are recognised at cost after deducting any accumulated depreciation and impairment losses. The cost of the properties comprise the following elements:  purchase cost (the costs of acquiring the property, including also tax payments if they can be linked to the property);  property reconstruction costs, which includes the items incurred due to the reconstruction for the anticipated sale;  other costs directly related to the property, if the direct relationship can be proven. The Company classifies investment properties as industrial property or residential property. The Company recognises depreciation on the investment properties measured using the cost model, assuming a useful life of 20 years, considering this type of properties. The reclassification of investment properties – since the Company uses the cost model – must be executed by reclassification between the balance sheet lines.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 88 If a property is used for combined purposes to an extent which is less than negligible (i.e. a certain part of the property is used by the Company for its own purposes and it has also parts that are considered investment properties), the property must be divided and each part must be presented separately. Unless there is no better solution, the division must be made on the basis of the useful floor area. Properties leased to other members of the Group must be considered investment properties in the separate financial statements in the future as well. Plant, fixtures and equipment The Company states plant, fixtures and equipment at cost reduced by accumulated depreciation and impairment losses. Cost includes the purchase prices less discounts, including customs duties and other non-reclaimable taxes, and all costs necessary for the operation of the asset at the specific place in the specific manner. The estimated costs of dismounting and removal of the asset and of the remediation of the location also form part of the costs, if provisions must be recognised for the liabilities in accordance with the requirements of IAS 37 (Provisions, Contingent Liabilities and Contingent Assets). If the asset is of significant value, it must be examined whether it can be decomposed into components. The components must be assessed separately for the purposes of depreciation. The costs incurred in connection with assets in use are stated as assets, if they fulfil the condition of capitalisation or additional capitalisation as assets. Maintenance and repair cost are recognised as cost when incurred. The Company also states the costs of major inspections as assets, as a separate component. The depreciation of assets is recognised in accordance with the straight-line method. The Company depreciates the acquisition value of the assets from the date when it is taken into use, during the useful life of the assets. Typical useful life of assets: Plant and equipment 3-7 years Office equipment, fittings 5 years Properties 20-50 years When the assets are scrapped, the cost and the accumulated depreciation are derecognised. When the asset is sold, the cost and the accumulated depreciation are derecognised, while any profit or loss is stated in the net profit or loss (among other items). In the case of assets in respect of which depreciation is recognised, in all cases when any event or change in circumstances imply that their carrying amount would not recover, we examine if any impairment has occurred. The impairment loss is the difference between the asset’s carrying amount and its recoverable amount. Recoverable amount is the higher of an asset's fair value less costs to sell and its value in use. Intangible assets The Company states intangible assets at cost reduced by accumulated depreciation and impairment losses. During the expected life we recognise depreciation based on the straight-line method.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 89 Leases Identification of lease A contract qualifies as a lease contract or contains lease if this contract transfers the right to use the underlying asset – for a specific period – against fee payment. Then the lessee may collect the profit arising from the asset usage and may make decisions on the usage. It does not qualify as a lease, when the company concludes a rental agreement for an asset, but the underlying asset is controlled not in the interest of the company (e.g. company car transferred for personal use). To identify the lease, the Company applies the process chart under paragraph B31 of Appendix B of the IFRS 16 Standard: 1. Chart Classification of lease contract IFRS 16.B31

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 90 The Company concluded rental contracts for vehicles and property. Having assessed the contracts the Company concluded that they contain no lease. Recognition at the lessee On the commencement day the lessee must recognise a right-of-use asset and lease liability. Recognition exceptions If the Company qualifies as a lessee under IFRS 16 with regard to a contract, the general rules of the Standard will not be applied to leases related to short-term assets (less than 12 months) and to low- value underlying assets, but the lease payments are charged to profit, in a divided manner. Measurement of the right-of-use asset The Company recognises its assets used under lease as right-of-use assets in the balance sheet. The right-of-use assets are measured under the cost model, primarily setting out from the contractual term upon accounting for depreciation. The Company tests the right-of-use assets for impairment under the IAS 36 rules. The business organisation recognises the right-of-use assets together with the asset group where the underlying asset belongs to. The right-of-use assets are separated in the notes to the financial statements. The lessor must classify the leases either as operating lease or financial lease. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of an underlying asset. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. Recognition at the lessor At the commencement date the lessor must derecognise in the balance sheet the assets held within the framework of financial lease and must present the leasing fee receivables at the present value of the cash flows from the lease (net investment in lease). The Company recognises the present value of cash flows from financial lease as a lease investment. Upon calculating the present value, the Company uses the incremental interest rate related to lease. The Company determines the ECL for the lease receivables based on the simplified approach. The lessor must recognise in the income statement the lease payments from operating lease either through the straight-line method or through another systematic method in a manner that the leased asset is further on recognised and depreciated in the balance sheet. The Company regards any scheme as financial lease (as a lessor) if  the underlying asset is transferred to the lessee at the end of the lease term;  the lessee has the right to acquire the ownership of the underlying asset at the end of the term and exercise of this right is probable;  the lease term (together with the proved extension periods) exceeds three-quarters of the residual economic life of the underlying asset;  the overall present value of the lease payments reaches 90% of the fair value of the underlying asset;  the underlying asset pertaining to the leasing is special. If the lease term is indefinite, the term must be defined based on the estimated enforceable period.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 91 Assets held for sale and discontinuing operations Non-current assets, the carrying amount of which will be recovered through a forthcoming sales transaction rather than through continuing use, shall be classified as held for sale. Disposal groups, comprising assets and closely related liabilities to be disposed of later on in a single transaction (e.g. a subsidiary to be sold), are also held for sale. This classification can be used when it is highly probable that the sale takes place within one year from the classification, and the assets or disposal group are ready for sale also in their current form, activities are in progress to foster sales (e.g. marketing activity) and the asset or disposal group is offered at a reasonable price. The Company presents its assets held for sale separately in the balance sheet. Discontinued operations: The Company presents its activities and subsidiaries that can be separated from the remaining part of the Company as discontinued operations. Borrowing costs Borrowing costs – if it can be rendered probable that they will result in future economic benefits – are included in the cost of the acquisition, construction or production of assets, the making of which suitable for use or sale necessarily takes a substantial period of time. These assets are referred to as qualifying assets. The Company commences the capitalisation of borrowing costs for the respective asset, when:  expenditures have been incurred for the asset  the implementation of the investment can be rendered probable, the Company has an irrevocable commitment for the implementation When the asset is ready for use, the capitalisation of borrowing costs must be stopped. Inventories Inventories are stated at the lower of cost and net realisable value. Costs of inventories are determined on first-in-first-out (“FIFO”) basis. Net realisable value is the estimated selling price of the inventories less the estimated costs of completion and the estimated costs necessary to make the sale. At present the Company has no inventories allocated to this category. Investments in subsidiaries The Company states the subsidiaries to be consolidated in another entity, the associated undertakings and joint ventures to be presented in accordance with the equity method in the balance sheet in a separate line, using the cost model. The Company reduces the value of the investment by the accumulated impairment loss, while the incurred transaction costs increase the value of the investment. Financial assets and liabilities In accordance with IFRS 9, the Company applies the following rules: Classification

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 92 Financial assets and liabilities held for sale to realise profit and the derivative instruments belong to financial instruments measured at fair value through profit or loss (FVTPL). (The Company has no such assets and liabilities.) The debt instruments that satisfy the SPPI test (i.e. the cash flow deriving from them are solely payments of principal and interest) and held to collect contractual cash flows (business model test) belong to the amortised cost (AC) category. This category includes trade and other receivables, and cash holdings. The debt instruments that satisfy the SPPI test, but are held for the contractual cash flows and for the sale of the instruments belong to the FVTOCI (fair value through other comprehensive income) category. In this case the instrument is stated in the books at fair value, while the fair value difference is recognised in other comprehensive income, accumulated in the appropriated equity reserve. The interest, expected loss and sales profit or loss belonging to the debt instruments is recognised in net profit or loss. Upon the derecognition of the instrument, the accumulated revaluation must be transferred to net profit or loss. The Company has no such assets. The Company classifies its equity instruments, unless they are held for sale, as FVTOCI, i.e. it measures the instrument at fair value on each balance sheet date (with the provision that in certain cases the cost may also be regarded as fair value), while the difference is recognised in other comprehensive income. When the instrument is derecognised, the accumulated revaluation reserve cannot be transferred to net profit or loss, but the accumulated equity part is transferred to retained earnings. Other liabilities include financial liabilities that have not been classified as instruments measured at fair value through profit or loss. Recognition Financial assets and liabilities are recognised in the Company’s books on the settlement date, with the exception of derivative instruments, which are recognised on the trade date. Financial assets or financial liabilities are initially measured at fair value, adding to them (in the case of items that later are not measured at fair value through profit or loss) the transaction costs directly related to the acquisition or issuance of those. Derecognition Financial instrument are derecognised when the rights to the cash flows from the financial instruments expire, or the Company transfers, to a substantial degree, all risks and benefits related to the holding of the financial instrument (without retaining any major right). Measurement Following the initial recognition, all financial assets or financial liabilities measured at fair value through profit or loss and all assets measured at fair value through other comprehensive income will be measured at fair value. If no quoted market price in an active market is available and the fair value cannot be determined reliably, the Company uses valuation techniques to establish the fair value. Financial instruments classified as AC, and all financial liabilities not belonging to the fair value through profit or loss category will be stated at amortised cost. Fees and discounts, including the initial

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 93 transaction costs, are included in the carrying amount of the related instrument and amortised at the instrument’s effective interest rate. Debt instruments – with the exception of items measured at fair value through profit or loss – are recognised in the books at a value reduced by expected impairment loss. Expected impairment loss, allocable to the reporting year, shall be recognised through profit or loss. The profit or loss on financial instruments or financial liabilities recognised at fair value through profit or loss shall be recognised in the comprehensive income statement (as part of current year’s profit or loss, on a net basis) as profit or loss realised on securities. The yield from the effective interest income of FVTOCI instruments shall be stated in current year’s profit or loss in a separate line, in a position different from the expected loss of the instrument (which is recognised in another category of net profit or loss). The valuation gains or losses of such financial instruments shall be recognised in other comprehensive income. The profit or loss realised on the alienation of FVTOCI financial debt instruments shall be recognised in current year’s profit or loss, and the formerly accumulated other comprehensive income shall be transferred to net profit and loss. The profit or loss in respect of financial instruments or other financial liabilities stated as debt instruments shall be recognised using amortisation (profit/loss after tax) in the comprehensive income statement when the financial instrument or liability is derecognised or an impairment loss is recognised in respect of them. Measurement at fair value The fair value of financial instruments is the market price quoted at the end of the reporting period, net of transaction costs. If no quoted market price is available, the fair value of the instrument is determined by valuation models or discounted cash flow techniques. When applying discounted cash flow techniques, the estimated future cash flow is based on the Company’s economic estimates, while the discount rate is a market rate that applies to a similar instrument on the balance sheet date under similar terms and conditions. When applying valuation models, the figures are based on market valuations performed at the end of the reporting period. Level 1: The figures used for the valuation are based on publicly available quoted prices (no further information is necessary for the valuation). Level 2: The figures used for the valuation of assets with no quoted price can be observed indirectly or directly. Level 3: The estimation of the fair value of derivatives not traded on the stock exchange is based on the amount that the Company would receive based on the usual business terms and conditions upon the expiry of the contract at the end of the reporting period, considering the prevailing market conditions and the parties’ current creditworthiness. Measurement of amortised cost The amortised cost of a financial asset or financial liability is the value of the financial asset or financial liability at the initial recognition less principal repayments, increased or decreased by the accumulated amortisation of the difference between the initial value and the value at maturity calculated by the

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 94 effective interest rate method, and reduced by the write-off due to the impairment or irrecoverability of the financial instrument. The effective interest rate is the rate that precisely discounts the estimated future cash payments or income during the expected life of the financial instrument or – as the case may be – for a shorter period to the net carrying amount of the financial instrument or financial liability. When calculating the effective interest rate, the Company estimates the cash flow considering all contractual conditions of the financial instrument, but ignoring future credit losses. Impairment of financial assets (expected impairment) Provisions must be recognised for the expected impairment of the debt instruments belonging to the AC and FVTOCI category. The expected impairment can be described as the cash flow not realisable during the life of the instrument. The expected impairment loss can be derived from the following factors:  exposure at default (EAD);  loss given default (LGD);  probability of default (PD) for the relevant period. When presenting financial instruments, the expected loss must be calculated for 12 months using 12- month PD, which means the probability of the counterparty’s becoming insolvent within 12 months (Stage 1). The ECL so determined must be recognised without directly reducing the assets as a counter- asset item (provision). The gross value of the asset (calculated net of ECL) does not change. If the credit quality of the asset deteriorates it must be reclassified to Stage 2, for which provisions must be recognised for lifetime impairment through net profit or loss without directly reducing the value of the asset. If the asset becomes impaired, it must be reclassified to Stage 3, where the lifetime loss reduces directly the value of the asset. If the credit quality of the asset improves, the asset must be reclassified from Stage 3 to Stage 2, or from Stage 2 to Stage 1. The Company regards an asset as non-performing if the contractual cash flows have been past due for at least 90 days. However, using market information, based on special considerations, an asset may be declared as non-performing earlier as well. The Company presumed deterioration in credit quality if the contractual cash flow is past due over 30 days. The following signs may imply deterioration in credit quality or impairment:  market figures  change in the economic environment  external rating figures

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 95  comparative figures  risk managers’ findings  providing the debtor with respite  willingness to pay In the case of certain smaller receivable balances the ECL is determined on a collective basis. For trade accounts receivable the simplified ECL model must be used, which means that lifetime impairment must be recognised immediately and it is not necessary to monitor credit quality continuously. In the case of the simplified approach, the Company used the following ECL ratios until 31.12.2024.: Past due ECL % Less than 90 days 1% 91– 365 days 50% over 365 days 100% or on a case-by-case basis In the case of the simplified approach, the Group uses the following ECL ratios as from 2024: Past due ECL % Not expired 1% Less than 30 days 3% 31– 90 days 5% Past due 91-180 days 7,5% Past due 180-365 days 25% Expired 1-2 years ago 70% Expired more than 2 years ago 100% or on a case-by-case basis If the volume of ECL decreases, the decrease must be recognised through profit or loss, by reducing the corresponding expenditure. Trade accounts receivable Trade accounts receivable include the unpaid consideration payable by customers for the goods sold or services rendered in the usual course of business plus value added tax. These amounts are expected to be received within one year (or within the usual operating cycle, if it is longer), and thus they are classified as current assets. Trade accounts receivable are stated at invoiced value, which initially essentially correspond to their fair value. The Company uses the simplified approach to determine the ECL. Receivables from subsidiaries According to the main rule, receivables from subsidiaries must be classified as AC. Those receivables are stated here that derive from loans disbursed or were received by the Company through assignment.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 96 Other receivables and prepayments and accrued income These receivables include payment claims not belonging to other receivables. They are measured in the same way as trade accounts receivable. Prepayments and accrued income are also stated in this balance sheet position. Blocked cash and cash equivalents The Company recognises separately the blocked cash and cash equivalents, which constitute loan collaterals, and does not list them among cash and cash equivalents, but assesses them in the same manner as cash. Cash and cash equivalents Cash includes cash on hand, bank deposits and other liquid deposits and securities the original maturity of which is not longer than three months and risk of changes in value is negligible (not including overdrafts, but in the cash flow statement the overdraft must be stated under cash equivalents). The balance of cash accounts at brokers must be also treated as cash equivalent. Should any impairment occur at a cash item, it must be recognised through net profit and loss. ECL must be recognised for these assets as well. Subscribed capital The subscribed capital contains the sum of the nominal values of the shares issued by the Company. Share premium Share premium includes the funds exceeding the nominal value of the issued shares. The transaction costs related to equity issuance reduce the share premium. The Company states the profit realised on the sales of treasury shares as share premium. Retained earnings Retained earnings contain the dividends accumulated but unpaid. Dividends In the financial statements, the Company states the dividends payable as liabilities, simultaneously reducing retained earnings, in the period when the owners approved the dividends. Treasury shares If the Company buys its own equity, the consideration paid and the incremental costs are stated as treasury shares as items reducing equity, in a separate line with negative sign, until such time as the shares are withdrawn or resold. When the Company sells these shares later on, it increases the equity, since the profit or loss realised on the sales directly impacts equity (increases the share premium when it is a profit, or reduces the retained earnings when it is a loss). Transactions related to treasury shares must be posted on the transaction date.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 97 Trade accounts payable, other liabilities, accruals and deferred income Trade accounts payable and other liabilities, accruals and deferred income are recognised at fair value, which is usually the same as the nominal value. In subsequent periods they are stated at amortised cost determined using the effective interest rate method. Income tax liability and asset, deferred tax liabilities and assets The Company performs the assessment of whether the given tax type qualifies as income tax for all types of statutory taxes based on the requirements of IAS 12 Income taxes. The income tax presented in the comprehensive income statement represents the current and deferred tax for the respective period. Deferred tax is stated in the current year’s profit or loss, except when it is connected to items stated in other comprehensive income. Then the deferred tax is also stated there. The Company recognises deferred tax for the temporary differences between the statutory value of the assets and liabilities under the laws governing the tax qualifying as income tax and their carrying amount, based on the balance sheet method. The stated value of the deferred tax is based on the expected method of realising or settling the carrying amount of the assets and liabilities, subject to applying the tax rate effective or essentially effective at the end of the reporting period. The tax for the period in question is the tax payable on the taxable income of the given year, subject to applying the tax rates effective at the end of the reporting period and applying previous year’s adjustment. Deferred tax receivables may be stated only up to the amount of the taxable profit likely to be available in the future. Other taxes, not qualifying as income tax, are stated separately from the income taxes in the comprehensive income statement. General accounting policies related to cash flow The Company builds its cash flow statement on the indirect method up to the operating cash flow. The investment and financing cash flows are prepared using the direct method. The Company presents interest paid in the operating cash flow, and dividends paid in the financing cash flow.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 98 2. Significant estimates used in preparing the financial statements and other sources of uncertainties With respect to the application of the Company’s accounting policies, the management has to make decisions, estimates and assumptions as to the carrying amount of the assets and liabilities that cannot be clearly determined from other sources. The estimates and related assumptions are based on past experiences and other factors that are considered relevant. The actual results may be different than these estimates. The estimates and the assumptions on which they are based must be reviewed continuously. The estimates that are in line with the IFRS and valid at the time of the changeover to IFRS must be consistent with the estimates prepared for the same figures in accordance with the previous accounting regulations except when there is clear evidence that those estimates had been erroneous. The modifications of accounting estimates must be recognised in the period when the modification was made if the modification only affects this period, or in the period when the modification was made and the periods after that if the modification affects the period under review as well as the future. The management of the Company must review the accounting estimates of the following areas at least annually:  estimates related to the useful life, residual value and dismounting obligation of tangible assets,  estimates related to rate of return calculations for inventories;  estimates related to the measurement of receivables, particularly to ECL The revision of the accounting estimates may be necessitated by:  legislative changes,  changes in the economic environment,  changes in the operation and processes of the Company

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 99 3.Supplementary notes to the Comprehensive Income Statement 3.1 Revenue Sales revenues comprises the following items: Designation For the financial year ending on 31/12/2024 For the financial year ending on 31/12/2023 Revenue from property lease 53 3 Total 53 3 In 2023, the Company generated revenue on the rental of the office building located in Budapest, Szerémi út. One of the tenants of the property is the Company’s subsidiary. 3.2 Direct operating expenditures Designation For the financial year ending on 31/12/2024 For the financial year ending on 31/12/2023 Depreciation (166) (5) Building tax (20) Other material costs (1) - Total (187) (5) Direct expenditures are expenditures that can be allocated beyond doubt to the revenue generating item when they are incurred.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 100 3.3 Administrative and sales expenditures Designation For the financial year ending on 31/12/2024 For the financial year ending on 31/12/2023 Rental fees (5) (3) Miscellaneous expenses - (1) Depreciation - (4) Translation fees (1) (1) IT services (1) (3) Fee for bookkeeping services (15) (13) Fee for financial services (6) (8) Personnel costs (33) (25) Consultancy and analysis fees (7) (3) Lawyer and legal fees (5) (3) Total (73) (64) Rents include the rent for the property serving as headquarters for the Company. The rental agreements do not qualify as lease contracts. The staff number of the Company was unchanged in 2023, the increase in personnel costs was due to the salary increases carried out in 2024. The Company did not have other expenditures neither in 2023, nor in 2024. 3.4 Financial revenues and expenditures Designation For the financial year ending on 31/12/2024 For the financial year ending on 31/12/2023 Interest received from Bank 30 16 Interest paid to Bank (252) (268) Interest paid (30) - Impairment of equity interests (107) (47) Exchange rate differences realised during the year 4 - End-of-year revaluation of foreign currency assets and liabilities (non realised exchange rate differences) (139) (44) Interest received from related companies 44 47 Interest paid to related companies (361) (346) Dividend income 677 515 Profit on purchase of business shares against treasury shares - 2 Impairment of ECL financial assets (1) (1) Total (with regard to sign) 135 (126)

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 101 3.5 Income tax expenditure This expenditure position comprises the following tax items: Designation For the financial year ending on 31/12/2024 For the financial year ending on 31/12/2023 Corporate income tax (1) (1) Deferred tax expenditure/income 10 (7) Local business tax (1) - Total (with regard to sign) 8 (8) The Company presents the corporate income tax and local business tax among income tax expenditures. The corporate income tax rate was 9% during the year. The local business tax rate was 2%. The Company recognises innovation contribution among income tax expenditures, but its amount does not exceed HUF 1 million. The tax authorities regularly inspect the Company. Since there may be disputes with regard to the interpretation of the taxation rule applicable to the individual transactions, later on the tax authority may change, during its proceeding, the tax balances shown in the financial statements. Tax expenditures may be deduced from the accounting profit or loss as follows: Designation 31.12.2024 31.12.2023 Profit or loss before tax (342) (192) Impact of tax adjustments on income tax (562) (200) Theoretical tax (by 9%) (62) (35) Minimum income gain in corporate tax 17 12 Actual income tax 2 1 Local business tax - - Deferred tax (10) 7 Tax indicated in the income statement (8) 8 *Essential elements between the tax base adjustments:  difference between impairment losses recognised according to the Accounting Act and the Tax Code  tax base reducing item due to the dividend received

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 102 4. Supplementary notes to the balance sheet 4.1 Investment properties Gross value Investment properties Balance at 31/12/2023 3 457 Fitting out works of rental properties 12 Disposals - Balance at 31/12/2024 3 469 Depreciation Investment properties Balance at 31/12/2023 (23) Depreciation recognised (166) Derecognition upon the sales of the asset - Balance at 31/12/2024 (189) Net value Investment properties Balance at 31/12/2023 3 434 Balance at 31/12/2024 3 280 Based on IAS 40, the properties owned by the Company qualify as investment properties and it are measured on the basis of the cost model. The Company did not intend to use the properties for its own purposes in the longer run. The properties owned by the Company and their fair value are as follows according to the management’s estimate: 1. 1133 Budapest, Kárpát utca 50. Fair value: MHUF 90 2. 1117 Budapest, Szerémi út 4. – Kaposvári u. 3-11. Fair value: MHUF 600 (50% ownership) According to the expertise provided by the property valuation expert, the fair value of the property was MHUF 6,690 at the end of the year.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 103 4.2 Long-term investments in subsidiaries The Company recognises the value of the existing interests in subsidiaries on this balance sheet position. Designation For the financial year ending on 31/12/2024 For the financial year ending on 31/12/2023 VÁR-Logisztika Zrt. 168 215 MOON Facility Zrt. 280 280 A PLUS Invest Zrt. 329 329 4 Stripe Zrt. 743 850 ALQ SAS 730 730 Elitur Invest Zrt. 14 000 14 000 NEO Property Services Zrt. 4 500 4 500 Deniro Zrt. 141 94 Total 20 891 20 998 The following table provides information on the cost: Designation Initial cost Impairment Carrying amounts VÁR-Logisztika Zrt. 597 (429) 168 MOON Facility Zrt. 280 - 280 A PLUS Invest Zrt. 329 - 329 4 Stripe Zrt. 850 (107) 743 ALQ SAS 730 - 730 Elitur Invest Zrt. 14 000 - 14 000 NEO Property Services Zrt. 4 500 - 4 500 Deniro Zrt. 141 - 141 Total 21 427 (536) 20 891 The Company uses the cost model for the measurement of investments in subsidiaries. All investments in subsidiaries were acquired by the Company for cash, with the exception of Vár- Logisztika Zrt. and Deniro Zrt., which were acquired through equity swap. In order to establish the cost, the Company has set out from the fair value of the share swapped for the subsidiary. Impairment had to be recognised for the investment in Vár-Logisztika Zrt, as the fair value of the underlying net assets fell short of the purchase price calculated from the share price at the end of the year. The Company deduced the net asset value from Vár-Logisztika Zrt’s earning power. The impairment occurred due to the fact that the fair value of the shares transferred as purchase price rose – relatively abruptly – in the market, and thus the purchase price substantially exceeded the anticipated price. (The Company was unable to influence this process. If the anticipated share price was applied, impairment would not have been recognised.) The Company recognised impairment through profit or loss.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 104 An additional impairment loss of MHUF 47 had to be recognised in 2024 for the investment in Vár- Logisztika Zrt. At the end of the year, an impairment loss of MHUF 107 was established for the investment in 4Stripe Zrt. The reason for recognising both impairment losses was the decrease of the expected rate of return. The impairment losses on investments were presented in the Profit and Loss Statement among the expenditure on financial operations. The Company established a bail for the entire equity stake, thereby providing a collateral for the loan taken out from OTP intended to finance the acquisition of NEO Property Services Zrt. Bailing does not restrict voting rights and dividend rights. On 27 March 2024 NEO Property Services Zrt. decided to pay dividends. In its resolution No. 4/2024 (of 27 March 2024), it decided to pay HUF 677,483,000 as dividends to AKKO Invest Plc. The payment of dividends took place in the reporting year, which was presented by the Company as the result from financial operations. 4.3 Other receivables and prepayments and accrued income Designation 31/12/2024 31/12/2023 Other non-income tax receivables 37 42 Accrual of sales revenue, other interest income, other revenue 5 3 Total 42 45 The Company classified VAT receivables, building tax receivables and default penalty receivables, as well as wage contribution receivables as other non-income tax receivables. The fair value of these items is almost the same as their carrying amounts. 4.4 Receivables from subsidiaries The Company concluded individual loan agreements with its subsidiaries, and – within the framework of assignment contracts – it “took over” the subsidiaries’ receivables in lieu of cash, as a result of which the member companies then in need of cash received funds from the Parent Company possessing cash. On the balance sheet date the Company has in its books the following loan receivables increased by interest: Designation 31/12/2024 31/12/2023 MOON Facility Zrt. 272 247 A PLUS INVEST Zrt. 211 199 4 Stripe Zrt. 311 279 ALQ SAS 1 195 1 081 Deniro Zrt. 241 240 Expected Credit Loss (ECL) (10) (9) Total 2 220 2 037

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 105 The items received through assignment are non-interest bearing. The interest on the items provided as loans is usually the central bank base rate plus 1.5 percentage points. The fair value of these items is almost the same as their carrying amounts. In 2024, an amount of HUF 3 million was disbursed as principal repayment and an amount of HUF 65 million was disbursed as principal transfer. In addition, an expected credit loss of HUF 1 million was recognised. The recognised interest liabilities increased the amount of liabilities by HUF 44 million and the end-of-year revaluation of foreign currency assets and liabilities increased the amount of liabilities by HUF 78 million. 4.5 Blocked cash and cash equivalents The cash account of the parent company include cash and cash equivalents in the amount of MHUF 485 as bail (in the previous year: MHUF 485). These cash and cash equivalents cannot be used, MHUF 485 constitute the collateral of the loan taken out on an exclusive basis from OTP in order to finance the acquisition of NEO Property Services Zrt. The ‘Blocked cash and cash equivalents’ line includes a fixed-term deposit of HUF 1 million. 4.6 Cash and cash equivalents Designation 31/12/2024 31/12/2023 Bank Accounts 7 9 Total 7 9 The Company has no cash equivalents. The interest received on bank accounts is 0-1%. The fair value of these items is almost the same as their carrying amounts. The ECL recognised for cash and cash equivalents is lower that MHUF 1. 4.7 Subscribed capital The subscribed capital of the Company contains the face value of outstanding shares. The decision on increasing the share capital is made by the General Meeting based on the proposal of the Governing Board. The decision of the General Meeting is not necessary when the increasing of the share capital takes place within the competence of the Governing Board based on the authorisation of the General Meeting laid down in its decision. The share capital may be reduced based on the decision of the General Meeting. On 31 December 2024 the subscribed capital was HUF 833,880,000. The table below shows the nominal value of the Company’s outstanding shares: Designation 31/12/2024 31/12/2023 Nominal value of shares outstanding on 1 January 834 834 Total 834 834

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 106 The table below shows the quantity of the Company’s outstanding shares: Designation 31/12/2024 31/12/2023 (pcs) Nominal value: HUF 25/piece (pcs) Nominal value: HUF 25/piece Ordinary shares issued 33 355 200 33 355 200 Total 33 355 200 33 355 200 The table below includes the nominal value of outstanding ordinary shares and the nominal value of treasury shares held: Designation 31/12/2024 31/12/2023 Total nominal value of shares 834 834 Of which treasury shares (at nominal value) - - Nominal value of outstanding ordinary shares 834 834 4.8 Share premium The share premium comprises the amount received over the nominal value when issuing the shares and the gain or loss realised upon the sales of treasury shares. The share premium did not change during the reporting period. 4.9 Retained earnings On 31 December 2024 retained earnings amounted to MHUF - -573 (accumulated loss). 4.10 Treasury shares The quantity and nominal value of treasury shares are as follows. Designation 31/12/2024 31/12/2023 (pcs) (pcs) Opening balance - 936 988 Purchase of business shares against treasury shares - (344 746) Treasury shares granted against assignment of claims - (592 242) Changes in shares (pcs) - - Designation 31/12/2024 31/12/2023 Opening balance - 23

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 107 Purchase of business shares against treasury shares - (8) Treasury shares granted against assignment of claims - (15) Treasury shares at nominal value HUF 25/piece (with regard to sign) - - The table above shows the sign based on the impacts on equity. The Company treated the gain or loss realised on the sale of treasury shares as adjustment to equity. The gain was stated in the share premium. 4.11 Bank loans The Company contracted a long-term loan of HUF 12 billion from OTP Bank Nyrt., the loan was disbursed and paid to the sellers on 26 February 2021 in consideration for the business shares of NEO Property Services Zrt. and Elitur Invest Zrt. The blocked cash and cash equivalents (secured by bail) are associated with that loan, and the equity stake in Elitur Invest Zrt. also constitutes a collateral for the bank loan (it is exclusively intended for bail, the collateral does not affect the voting rights and the dividend rights attached to the shares). The loan and its interest is payable on a quarterly basis. The amount of capital due on 31.12.2024, as well as the short- and long-term items are presented in the following table: Creditor Expiry date Interest rate 31.12.2024 Due within 1 year Due within 5 year Due over 5 years OTP Bank 31.03.2036 2,5% 9 434 734 2 941 5 759 The collateral of the loan is provided by the bailed funds, on the one hand, and by the equity stake in Elitur Invest Zrt., on the other hand. In 2024, MHUF 714 were disbursed as principal repayment. The effective interest of the loan is equal to the nominal interest rate. 4.12 Deferred tax liabilities and subsequently payable taxes During the reporting period the following deferred tax balances occurred: Designation 31/12/2024 31/12/2023 Deferred tax liabilities 271 282 Total 271 282

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 108 Reconciliation and source of deferred tax: Designation Carrying amounts Tax value Difference Investment property 3 280 254 3 026 Long-term investments in subsidiaries 20 998 20 998 - Other receivables and prepayments and accrued income 42 42 - Cash and cash equivalents 7 7 - Receivables from subsidiaries and other related parties 2 220 2 230 (10) Other short-term liabilities and accruals 3 546 3 546 - Development reserve recognised - - - Total 30 093 27 077 3 016 Total deductible difference -10 Total taxable difference 3 026 Total deferred tax assets Total deferred tax liabilities 271 Deferred tax was as follows in 2023: Designation Carrying amounts Tax value Difference Investment property 3 434 292 3 142 Long-term investments in subsidiaries 20 998 20 998 - Other receivables and prepayments and accrued income 45 45 - Cash and cash equivalents 189 189 - Receivables from subsidiaries and other related parties 2 037 2 046 (9) Other short-term liabilities and accruals 4 591 4 591 - Development reserve recognised - - - Total 31 294 28 161 3 133 Total deductible difference (9) Total taxable difference 3 142 Total deferred tax assets Total deferred tax liabilities 282

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 109 4.13 Deferred purchase price of the acquisition and other short-term loans from subsidiaries In the course of equity stake acquisition operations in 2021, the entire purchase price was not settled, therefore the Group generated liabilities vis-à-vis the Seller, amounting to MHUF 4,830 which it intends to pay and settle by using the dividends of NEO Property Services Zrt. In 2024, the liabilities decreased by MHUF 1,080, on the balance sheet date they amounted to MHUF 2,934. The liabilities were stated at non-discounted value. The other short-term loans from subsidiaries are payable to the following subsidiaries: Designation 31/12/2024 31/12/2023 Received from Elitur Invest Zrt. 5 081 3 427 Received from VÁR-Logisztika Zrt. 162 166 Total 5 243 3 593 4.14 Other short-term liabilities This position includes liabilities not connected to suppliers or loans. These mostly include tax balances – other than income tax – wage-related liabilities, accruals and deferred income. The items are stated at non-discounted value, and their fair value corresponds to their carrying amount. Designation 31/12/2024 31/12/2023 Wage-related items 4 3 Loan received from MEVINVEST Kft. 554 489 Overpayment of trade receivables 55 - Duty payment liability - 85 Total 613 577 4.15 Income tax liabilities This position contains only income tax debt. Designation 31/12/2024 31/12/2023 Current year’s income tax liabilities 5 2 Total 5 2 Income tax liabilities include liabilities arising from income tax and local business tax.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 110 4.16 Trade accounts payable Designation 31/12/2024 31/12/2023 Trade accounts payable 2 974 2 785 Total 2 974 2 785 Trade accounts payable are due within 30 days. 4.17 Fair value hierarchy of financial assets and liabilities Based on IFRS 13, with regard to its assets and liabilities measured at fair value – with a view to increasing consistency and comparability – the Company presents the fair value hierarchy based on a three-level measurement category as follows. The inputs used for determining the fair value of the asset or liability may be allocated to different levels within the fair value hierarchy. If the inputs used to measure fair value are categorised into different levels of the fair value hierarchy, the fair value measurement is categorised in its entirety in the level of the lowest level input that is significant to the entire measurement. It requires careful consideration to assess how significant a specific input is to the entire measurement, in the course of which factors applicable to assets or liabilities must be taken into account. Measurement level 1: quoted, usually stock exchange prices in active markets for homogeneous assets or liabilities that the Group can access at the measurement date. Measurement level 2: measurement containing inputs other than quoted market prices that are observable for the asset or liability, either directly or indirectly. Measurement level 3: measurement that also uses inputs not directly observable for the asset or liability. The Company possesses the following financial assets and liabilities: Financial assets and balances: Designation 31/12/2024 31/12/2023 Cash and cash equivalents 7 189 Blocked cash and cash equivalents 486 485 Receivables from subsidiaries 2 220 2 037 Total 2 713 2 711 Financial liabilities and balances: Designation 31/12/2024 31/12/2023 Bank loans 9 434 10 149 Deferred purchase price of the acquisition 2 934 4 014 Short-term liabilities from subsidiaries 5 243 3 593 Other short-term liabilities and accruals 610 489 Total 18 221 18 245 The individual instruments are positioned in the fair value hierarchy as follows:

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 111 Designation 31/12/2024 31/12/2023 Measurem ent level 1 Measurem ent level 2 Measurem ent level 3 Measurem ent level 1 Measurem ent level 2 Measurem ent level 3 Financial assets - - - - - - Receivables from related companies - - 2 220 - - 2 037 Other receivables and prepayments and accrued income. - - - - - - Blocked cash and cash equivalents 486 485 Cash and cash equivalents 7 - - 189 - - Total (assets) 493 - 2 220 674 - 2 037 Financial liabilities - - - - - - Bank loans 9 434 10 149 Deferred purchase price of the acquisition 2 934 4 014 Short-term liabilities from subsidiaries 5 243 3 593 Other liabilities - - 610 - - 489 Total (liabilities) - - 18 221 - - 18 245 As no financial instruments recognised at amortised cost were derecognised (only repayment took place), the net profit and loss do not include any value in this regard.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 112 5 Other disclosures 5.1 Transactions with related parties The details of the transactions between the Company and other related parties are described below. The key managers of the Company also qualify as related parties. The Company’s subsidiaries qualify as affiliated companies. Information on the balances outstanding vis-à-vis these parties are provided in Note 4.4 and 4.13 to the financial statements. The Company had no business relation with other related party outside the scope of consolidation. The members of the Governing Board and of the Audit Committee are related parties. The members of the Governing Board received the following remuneration during the financial year. Designation Governing Board Audit Committee Total Wages 7 - 7 Benefits 3 - 3 Total 10 - 10 Emoluments and wages were recognised as part of the allowances . 5.2 Dividends paid In 2023, the Company did not pay any dividends, and the Governing Board does not propose to the General Meeting the calculation and the payment of dividends for 2024 either. 5.3 Description of risks and sensitivity analysis Through its activities the Company is exposed to risks relating to the changes in market and financial conditions. These changes may have an impact on the profit as well as on the value of the assets and liabilities. The purpose of financial risk management is to continuously mitigate risks through operative and financing measures. Market risk The Company pursues activity also in foreign currency, which carried the risks arising from the change in foreign exchange rates. The foreign currency transactions appear primarily through the transactions carried out with the Company’s French subsidiary, i.e. ALQ SAS. The functional currency of the ALQ SAS is euro. Interest rate risk is the risk that future cash flows from certain financial assets and liabilities may fluctuate due to the changes in market interest rates. The Company dynamically analyses its interest rate exposure and calculates the impact of defined interest rate fluctuations on profit or loss by simulating different scenarios. The Company identified interest rate risk as its current risk.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 113 Impact of the change in interest income on profit or loss. Figures of the reporting year Interest rate change of 1 percentage point Interest rate change of 5 percentage points Interest rate change of 10 percentage points Net profit and loss (334) (312) (201) 21 Interest income 74 96 207 429 Current year value of interest-bearing assets 2 227 2 220 2 220 2 220 Receivables from subsidiaries 2 220 2 220 2 220 2 220 Cash and cash equivalents 7 2 220 2 220 2 220 Average interest rate 3,323% 4,323% 9,323% 19,323% Interest rate change 30,1% 180,6% 481,5% Change in profit or loss -6,58% -39,81% -106,28% Elasticity -21,85% -22,05% -22,07% Based on the analysis the following conclusions may be drawn:  A 1% change in the average interest rate would result in a change of -6.85 % in net profit or loss.  A 5% change in the average interest rate would result in a change of -39.81 % in net profit or loss.  A 10% change in the average interest rate would result in a change of -106.28 % in net profit or loss. Impact of the change in interest expenditure on profit or loss. Figures of the reporting year Interest rate change of 1 percentage point Interest rate change of 5 percentage points Interest rate change of 10 percentage points Net profit and loss (334) (486) (1 096) (1 857) Interest expenditure 613 765 1 375 2 136 Amount of interest-bearing liabilities 15 231 15 231 15 231 15 231 Bank loans 9 434 9 434 9 434 9 434 Liabilities to subsidiaries 5 243 5 243 5 243 5 243 Liabilities to other companies 554 554 554 554 Average interest rate 4% 5% 9% 14% Interest rate change 25% 124% 248% Change in profit or loss 45,60% 228,01% 456,03% Based on the foregoing:  A 1% change in the average interest rate would result in a change of 45.6 % in net profit or loss,  A 5% change in the average interest rate would result in a change of 228.01 % in net profit or loss,  A 10% change in the average interest rate would result in a change of 456.03 % in net profit or loss. Credit risk

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 114 Credit risk is the risk that a debtor defaults on its contractual obligations, which may cause a financial loss to the Company. The credit risk assessment focused on the analysis of trade receivables whose balance was HUF zero on 31 December 2024. There is no specific practice for the management of credit risk, the company manages risk-related cases on an individual basis in the course of continuous monitoring. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations. The management of liquidity risk falls within the competence of the Governing Board. The Company manages its liquidity risk by keeping a proper level of reserves and stand-by borrowing facilities, by continuously monitoring its planned and actual cash flow figures as well as by reconciling the maturity dates of financial assets and liabilities. The liquidity analysis shows the following maturity dates: 31/12/2024 Expired Due within 1 year Due within 1-5 years Liquid over 5 years or in certain situations Total Of which: interest Cash and cash equivalents - 7 - - 7 - Blocked cash and cash equivalents 486 486 Loan granted to subsidiaries and other affiliated companies - 2 220 - 2 220 102 Investment properties - - 3 280 3 280 Investment in subsidiaries - - - 20 891 20 891 Other receivables and prepayments and accrued income - 42 - - 42 - Financial receivables - 2 269 - 24 657 26 926 102 31/12/2024 Expired Due within 1 year Due within 1-5 years Due over 5 years or in certain situations Total Of which: interest Tax and other short-term liabilities - 613 - - 613 - Income tax liability - 5 - - 5 - Trade payables - 2 974 - - 2 974 - Bank loan - 734 2 941 5 759 9 434 - Short-term liabilities from subsidiaries - 5 243 - - 5 243 - Deferred tax - - 271 - 271 - Deferred purchase price of the acquisition - - 2 934 - 2 934 - Equity - - - 5 452 5 452 - Financial liabilities - 9 735 6 146 11 211 26 926 - Cumulative position - (7 300) (13 446) 0 0 102 Previous year’s comparative figures:

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 115 31/12/2023 Expired Due within 1 year Due within 1-5 years Liquid over 5 years or in certain situations Total Of which: interest Cash and cash equivalents - 9 - - 9 - Blocked cash and cash equivalents 665 665 Loan granted to subsidiaries and other affiliated companies - 2 037 - 2 037 60 Investment properties - - 3 434 3 434 Investment in subsidiaries - - - 20 998 20 998 Other receivables and prepayments and accrued income - 45 - - 45 - Financial receivables - 2 091 - 25 097 27 188 60 31/12/2023 Expired Due within 1 year Due within 1-5 years Due over 5 years or in certain situations Total Of which: interest Tax and other short-term liabilities - 577 - - 577 - Income tax liability - 2 - - 2 - Bank loan - 2 785 - - 2 785 - Trade payables - 714 2 871 6 564 10 149 - Short-term liabilities from subsidiaries - 3 593 - - 3 593 - Deferred tax - - 282 - 282 - Deferred purchase price of the acquisition - - 4 014 - 4 014 - Equity - - - 5 786 5 786 - Financial liabilities - 7 671 7 167 12 350 27 188 - Cumulative position - (5 580) (12 747) (0) (0) 60 Risks related to the war between Russia and the Ukraine The management examined whether the war between Russia and the Ukraine, that started at the end of February 2022, had an impact on the course of business of the Company and did not identify any fact which would significantly increase the financial situation of the Company. 5.4 Disclosures due to interests in other entities The Company faced no uncertainty and did not have to decide on any difficult question when considering how to manage its investments. The Company only has subsidiaries. The Company does not have to face any restriction with regard to any of its enterprises that would affect access to the net assets, to the result or to the cash flow. The Company has no consolidated or non-consolidated interests where control cannot be established on the basis of the voting rights or where the voting rights do not serve the management of relevant activities leading to control (structured entities). No members of the Group qualify as investment companies, and they have no share in such.

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 116 5.5 Equity reconciliation table Section 114/B of the Accounting Act prescribes that companies reporting on the basis of IFRS should publish their equity reconciliation table for each period. The reconciled value of the equity is as follows on 31 December 2024: Equity according to IFRS Equity according to IFRS (difference between assets and liabilities under IFRS) 5 452 + supplementary contribution received stated under IFRS as liability - - supplementary contribution paid stated under IFRS as asset - + cash received to be transferred to capital, when it is deferred income (IFRS) - + value of assets received, when it is deferred income (IFRS) - - capital increase generating capital instrument, when it had to be recognised as receivables from shareholders (IFRS) - Equity (reconciled) 5 452 Based on the reconciliation, the individual components of the equity are as follows: Subscribed capital under IFRS Subscribed capital stated in the Articles of Association corresponds to the capital registered by the Company Court 834 Subscribed, unpaid capital Subscribed, unpaid capital - Appropriated reserves Supplementary contribution received Limit due to treasury share Unutilised development reserve, adjusted for deferred tax - Appropriated reserves - Retained earnings Non-distributed profit or loss after tax from previous years under IFRS (753) +/- amounts credited or debited to accumulated profit or loss under IFRS - - Supplementary contribution paid, stated as asset - - Unutilised development reserve, adjusted for deferred tax - + Closing balance of retained earnings in the year before the transition, adjusted for transition corrections 225 Retained earnings (reconciled) (528) Profit or loss after tax

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 117 After tax profit or loss, Section 114/A point 9 of the Accounting Act (334) Revaluation reserve Accumulated amount of items recognised in other comprehensive income - Capital reserve Reconciled equity 5 452 - Subscribed capital under IFRS (834) - Subscribed, unpaid capital - - Retained earnings 528 – Profit or loss after tax 334 – Appropriated reserves - – Revaluation reserve - Capital reserves (reconciled) 5 480 Equity resulting from the reconciliation: Reconciled equity (in accordance with Section 114/B of the Accounting Act) Subscribed capital 834 Subscribed, unpaid capital - Capital reserve 5 480 Retained earnings (528) Appropriated reserves - Revaluation reserve - Profit or loss after tax (334) Total equity (reconciled) 5 452 Retained earnings available for dividend payment (according to Section 114/B (5)b) of the Accounting Act) Retained earnings (reconciled) (528) After tax profit or loss for the year (334) Retained earnings available for dividend payment (862)

Separate Financial Statements of AKKO INVEST PLC. prepared in accordance with the IFRS for the financial year ending on 31 December 2024 All the figures are stated in HUF million unless otherwise indicated. 118 Disclosures related to Auditor Pursuant to Act C of 2000 on Accounting, the financial statements of the Company are subject to mandatory audit by an independent auditor. In 2023, audit activities were carried out by UNIKONTO Számvitelkutatási Kft. (1092 Budapest, Fővám tér 8. III/317.3.; tax number: 10491252-2-43; Chamber registration number: 001724). On behalf of UNIKONTO Számvitelkutatási Kft., it is Mr. Dr. László Péter Lakatos (auditor’s card number: 007102) who is responsible for performing the auditor's tasks. Pursuant to the Accounting Act, the annual auditing fee thousands HUF 2,120 + VAT for the audit of separate and consolidated financial statements drawn up according to the International Financial Reporting Standards (IFRS). The auditor performs the audit of the Company’s Sustainability Report for 2024 for a fee of thousands HUF 2,700+ VAT. The auditor does not perform any activity at the Group other than the statutory audit. Disclosures related to the provider of accounting services The separate and consolidated financial statements have been compiled by Hajnalka Réti, IFRS chartered accountant (registration number: 202580). The chartered accountant performed her duty on behalf of CVA ClearVision Accounting Kft. 5.6 Statements The Separate Financial Statements, which have been prepared in accordance with the applicable accounting standards and to the best of our ability, give a true and fair view of the liabilities, financial position and profit or loss, development and performance of AKKO Invest Plc, describing the key risks and uncertainties. 5.7 Material events after the Reporting Period The Company did not identify any significant event after the balance sheet date. 5.8 Authorisation of the publication of the financial statements Pursuant to a decision made by the Governing Board and Audit Committee Committee on 09 April 2025, the General Meeting of Akko Invest Plc adopted the Company’s separate financial statements prepared in accordance with the International Financial Reporting Standards (IFRS) for 2024 and authorised the publication of those at its meeting held on 09 April 2025. Budapest, 09 April 2025 On behalf of AKKO Invest Plc. ……………………………………… Zoltán Prutkay chairman of the Governing Board ……………………………………… Imre Attila Horváth vice-chairman of the Governing Board

Business and Management Report 31.12.2024Business 119 I. Business and Management Report of AKKO Invest Plc and AKKO Group Presentation of the Company The Company’s ordinary shares were admitted to trading on the Budapest Stock Exchange on 15 February 2011 and to the Stuttgart Stock Exchange (Böerse Stuttgart) on 8 April 2011. In accordance with the resolutions of the General Meeting, the company was renamed and its management was renewed on 23 January 2019. On 2 November 2020, the Company’s shares were reclassified from the Standard category to the Premium category. The Company’s details are the following: Company name: AKKO Invest Public Limited Company Main activity of the Company: 6420’08 Asset management (holding), which has been pursued under heading 6422’25 Group financing since 1 January 2025. Company registration number of the Company: Budapest Metropolitan Court acting as Company Registration Court, 01-10-140179 Registered office of the Company: 1118 Budapest, Dayka Gábor utca 5. Website of the Company: www.akkoinvest.hu E-mail address of the Company: info@akkoinvest.hu Presentation of the scope of activities The long-term strategy of the Parent Company has set as an objective to generate a source of income for the Company’s shareholders through acquisitions and real investments. The subsidiaries of the Parent Company on 31 December 2024 are summarised in the following table:

Business and Management Report 31.12.2024Business 120 Name of the Company Equity stake VÁR-Logisztika Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-046822) 100% MOON Facility Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049534) 100% ALQ SAS (registered office: France, Antibes 06600, 18 Avenue Louis Gallet; registration number: 841 053 077 R.C.S. Antibes, tax number: FR93841053077) 100% 4 Stripe Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049777) 100% A PLUS Invest Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049740) 100% Elitur Invest Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049966) 100% NEO Property Services Zrt. (registered office: 11117 Budapest, Szerémi út 4.; company registration number: 01-10-045154)* Akko Invest Plc. owns 49% of the business shares of NEO Property Services Zrt. directly, and owns 51% of its business shares indirectly, through Elitur Invest Zrt. 100% Deniro Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-140820) 100% The Parent Company prepared both its separate and consolidated IFRS Statements in which it included the following companies as subsidiaries in 2024 business year: - VÁR-Logisztika Zrt. - MOON Facility Zrt. - ALQ SAS - 4 Stripe Zrt. - A PLUS Invest Zrt. - Elitur Invest Zrt. - NEO Property Services Zrt. - Deniro Zrt. The separate and consolidated IFRS statements may also be consulted on the website of the Budapest Stock Exchange (www.bet.hu), via the disclosure system operated by the National Bank of Hungary (www.kozzetetelek.mnb.hu) and also on the website of AKKO Invest Plc. (www.akkoinvest.hu).

Business and Management Report 31.12.2024Business 121 Size and composition of the share capital Composition of the share capital of the Company on 31 December 2024: Share series Par value (HUF/piece) Issued pieces Total par value Ordinary shares 25 33 355 200 833 880 000 Share capital size 25 33 355 200 833 880 000 The ordinary shares of the Company constitute voting rights the extent of which depends on the par value of the shares. Accordingly, each ordinary share with a par value of HUF 25 gives an entitlement to 1 vote. In 2024, the share capital of the Company did not change. The Company does not possess any treasury shares. Information on shares: Type of shares: Ordinary shares (“C” series) Type of securities: Nominative Method of production of the securities: Dematerialised Securities code (ISIN identifier): HU0000170824 Nominal value and currency of the securities: HUF 25 Mode of display (Ticker): AKKO Quantity (number) of securities admitted to trading: 30 355 300 Total nominal value: HUF 833 880 000 Stock exchange category: Premium The following table includes the owners holding more than 5% of the Company’s securities admitted to trading as at 31 December 2024.

Business and Management Report 31.12.2024Business 122 Name Security denomination (ISIN code) Depositary (yes/no) Quantity (number) Equity stake % MEVINVEST Vagyonkezelő Kft. HU0000170824 no 11 040 768 pieces 33,10 % B + N Referencia Zrt. HU0000170824 no 4 750 000 pieces 14,24 % DAYTON-Invest Kft. HU0000170824 no 2 325 335 pieces 6,97 % Total - - 18 116 103 pieces 54,31 % Share capital increase, decrease The decision on increasing the share capital is made by the General Meeting based on the proposal of the Governing Board. The decision of the General Meeting is not necessary when the increasing of the share capital takes place within the competence of the Governing Board based on the authorisation of the General Meeting laid down in its decision. Changes in the structure of the Group Akko Invest Plc.’s structure remained unchanged in 2024. Business environment and results of the year In business year 2024, the Group recorded a significant profit, as expected, which is primarily due to the profit generated by its largest subsidiary, NEO Property Services Zrt. (hereinafter: NEO). The consolidated sales revenue was 13.81% higher than in the period that ended on 31 December 2023. The EBITDA value of the Group exceeded the value for the same period of 2023 by 11.96%. The Group strived to reduce its loan portfolio both with OTP Bank Nyrt. and with WING Zrt. The Russo-Ukrainian war that broke out in 2022 did not have any impact on the Group’s activity or revenues. The Group’s long-term strategy aims at further acquisitions, as well as compliance with the ESG criteria and greening in several priority areas, such as occupational health and safety, ethical business and regulatory compliance, energy efficiency, climate change, waste management and digitalisation. The Group has not carried out any derivatives and securities transactions and capital market investments for years, this was the case in 2024 as well, and is not planning to carry out such activities in the future. The main line of business of the Group is the realisation of investments in the real economy. The current property portfolio of the Group consists of the following properties: - office premises in district XI of Budapest,

123 - industrial properties in Szolnok and Budaörs, - a villa building in district XII of Budapest, - office premises located in a residential property in district XIII of Budapest, - a hotel project in France (Cyrano Hotel – Juan-Les-Pins, Antibes). Industrial properties are mostly commercial and logistic facilities. Property located at Szerémi út 4. – Kaposvár u. 3-11. The property is located in the Southern Buda region, which has provided the settings and opportunities for the realisation of countless major real estate developments in recent years, and continues to do so today (e.g. Kopaszi dam, new MOL headquarters, residential complexes, office buildings, etc.). In view of the easy access to the property and its privileged location, it offers numerous opportunities for further exploitation. The offices that can be found in the property are currently used by means of rental. The property has been the registered office of NEO Property Services Zrt. since autumn 2024. Surface area of the land plot: 3.597 m 2 Superstructures: 18.891 m 2 The Group owns 1/2 of the property. Property located at Kárpát utca 50. The property comprises the office space at the ground floor of the housing association in district XII. The office space is intended to be used by means of lease.

124 Superstructure: 121 m 2 MOON Facility Zrt. The property is located in the industrial sector of Szolnok, in the South Western part of the town. The property is suitable for being used for multiple purposes because of its location and design. As in recent years, the property continues to be rented currently by one tenant and the Parent Company intends to use it by means further rental and development. The property also comprises industrial railway sidings connected to the countrywide network. Surface area of the land plot: 48.627 m 2 Superstructures: 3.330 m 2 ALQ SAS The hotel is located in France, in the town of Antibes, 50 m from the sandy beach of Juan-Les-Pins. Juan-Les-Pins is one of the most popular towns in the surroundings. The 3-star hotel needs to be renovated/transformed so as to provide an appropriate yield to the Company in its capacity as an Issuer and to its shareholders. The 5-storey property with 36 rooms has a total surface area of 1,200m 2 . In autumn 2023, the Company obtained the permit for the renovation of the hotel and the construction of apartments, thereby the legal obstacle to the renovation and transformation was removed.

125 The two external parking lots belonging to the hotel were sold at the beginning of 2025, of which the Company notified its shareholders by way of disclosure. 4 Stripe Zrt. The property is located in a section consisting of industrial properties in Budaörs. Surface area of the land plot: 3.932 m 2 Superstructures: 3.904 m 2 The property is currently rented by seven tenants. The occupancy rate is 70%. The Company seeks to reach an occupancy rate of 100%. A PLUS Invest Zrt.

126 The property is located in the vicinity of Normafa, in the Eötvös and Őzike streets in district XII. The property can be used primarily as a residential building and in such a function, but it has further potential for being used as an office space. Surface area of the land plot: 2.269 m 2 , of which the Company’s section is 756,33 m 2 Superstructures: 438.17 m 2 Deniro Zrt. The property is located in the immediate vicinity of the property owned by 4 Stripe Zrt. in the industrial section of Budaörs. The property is currently used by means of rental. Surface area of the land plot: 1.518 m 2 Superstructures: 1.334 m 2

127 Performance figures of the previous year The Group has prepared its consolidated financial statement for 2024 business year in accordance with the International Financial Reporting Standards (IFRS). The most relevant figures for the Group include the evolution of equity, EBITDA and profit before tax, which are the most reliable performance measurement indicators. They were as follows: Summary figures in Hungarian Forint (IFRS consolidated statement, MHUF) 31/12/2024 31/12/2023 31/12/2022 31/12/2021 Equity 9.593 8.442 6.902 5 903 Profit or loss before tax 1.514 1.640 1.326 878 Evolution of the EBITDA 3.416 3.051 2.602 1.853 Most important events of NEO Property Services Zrt. in 2024 NEO Property Services Zrt had a successful year in 2024; after 2023, it achieved a record performance both in terms of revenue and profit: Revenue: MHUF 47,347 Equity: MHUF 4,484 Profit or loss before tax: MHUF 2,865 Balance-sheet profit or loss: MHUF 2,625 Balance-sheet total: MHUF 18,892 The stable market position of the company is well illustrated by the fact that despite the negative economic context of the previous five years (pandemic, war between Russia and the Ukraine, high inflation, shortage of skilled labour) its growth has remained unbroken, the listed events have not disrupted the effective operation of the company. The company continues to provide high quality integrated real estate services across the country to its more than 300 clients. Despite the tense situation on the property operation market, NEO could extend its portfolio with several new orders in 2024 (including the comprehensive operation of the campus and student residence halls of Corvinus University located at Ménesi út, the technical operation of 7 hospitals in Western Hungary, the cleaning of MÁV facilities in the North Hungary region, the technical operation of Joyson Safety System Hungary Kft., the mechanical maintenance of SPAR stores). Another achievement of strategic importance is the fact that it could conclude a contract for the comprehensive operation of the central headquarters of Magyar Telekom Zrt. and for the comprehensive operation of Telekom’s base stations in Budapest, Pest county and Eastern Hungary until the end of 2026. In addition, NEO operates the properties and technological infrastructure of Magyar Telekom Zrt. across the country and the T-Point stores in Western Hungary until the end of 2025. The cooperation that started in 2023 on behalf of YETTEL/CETIN on the countrywide technical and infrastructural

128 maintenance of towers and base stations has been extended for a further 2 years following a successful test period. By participating in an open tendering, it obtained the framework contract for the troubleshooting of the buildings of its priority client, MÁV Nyrt., which expired during the year. Besides property operation, the general fit-out team was further reinforced; new engineers, project managers and preparatory staff were recruited to assist the new business line director. By the end of 2024, the business line reported the completion of the general fit-out works of the 165-flat condominium called Le Jardin I, owned by LIVING, which was awarded the Residential Project of the Year. Furthermore, under a new mandate, it managed to complete the shell & core works of the Liberty office building as well as the related fit-out works. The corporate strategy places particular emphasis on fit-out projects, either regarding the design of rental properties, green field investments, or regarding the extension or reconstruction of properties. This is the area where NEO sees the highest growth potential both in terms of revenue and profit. NEO was also able to expand further in the area of condominium management services (Buda Shore Lucius Condominium, Residential Garden Condominium located at Óbuda-Testvér Hill, Le Jardin Condominium); more and more old and newly built condominiums decide to entrust the management of their property to the company’s Property Management Team. Our priority clients (WING, Magyar Telekom, MOL, MÁV, Praktiker, EON/MVM, Coloplast, Opella/Chinoin etc.) continue to pursue close cooperation with us, which means an ever increasing range of optional orders and a correct business relationship which is beneficial for both parties. At the end of 2024, NEO Property Services Zrt. moved to its new headquarters, to the office building partially owned by its parent company, located at Szerémi út. The relocation constitutes a milestone in the life of the company, as it marks the beginning of a new period, providing a modern and efficient work environment for the continuing development of the company. The new office building not only supports the efficient operation of NEO Property Services Zrt., but also strengthens its market position at a strategic level. The company places great emphasis on the digitalisation process that was started several years earlier, the web-based CAFM system (NMBS) developed by the company itself is being continuously further developed. In line with the expectations from the market and the owners, NEO’s management took its positive decision on drafting the first annual ESG report in 2022. As a professional consultant in this field, it cooperates closely with one of the best-known consultancy firms in the market, PwC Könyvvizsgáló Kft. Following its first ESG report issued in September 2023, the company issued its second ESG report in Q3 2024, and is currently working on the 2024 report. Owing to future acquisitions and a stable client base, the company forecasts further revenue growth in 2025 alongside the improvement of its profitability.

129 Dividends paid by the members of the Group In 2024, NEO Property Services Zrt. disbursed MHUF 2,105 to its owners in the form of dividends, of which MHUF 677 was paid to AKKO Invest Plc. and MHUF 1,428 to Elitur Invest Zrt. On 24 March 2025, the General Meeting of NEO Property Services Zrt. made a decision on the disbursement of MHUF 2,363 as dividends, of which MHUF 1,559 was payable to Elitur Invest Zrt and MHUF 804 was payable to Akko Invest Plc.

130 Disclosures made by AKKO Invest Plc. in 2024 January 31 Voting rights and share capital size February 6 Extraordinary information - announcement by owners 7 Extraordinary information - announcement by owners 29 Voting rights and share capital size March 20 Invitation to the General Meeting - 19/04/2024 28 Proposals submitted to the General Meeting 28 Voting rights and share capital size April 19 Resolutions of the General Meeting (Report from the Governing Board, Report from the Audit Committee) 19 Specific and Consolidated annual IFRS statements, Report and Auditor’s report for 2023 19 Corporate Governance Report for 2023 19 Statement on remunerations for 2023 30 Voting rights and share capital size May 22 Articles of Association - 19/04/2024 31 Voting rights and share capital size June 28 Voting rights and share capital size July 31 Voting rights and share capital size 31 Sustainability Report (ESG) August 12 Extraordinary information note - Szerémi 31 Voting rights and share capital size September 9 Disclosure of the ESG Report of NEO Property Services Zrt. for 2023 10 Public Bid 11 Report for the first semester of 2024 17 The Governing Board’s Opinion on the Public Bid 26 Extraordinary information note - Szerémi 27 Extraordinary information note - Szerémi 30 Voting rights and share capital size October 1 Approval of the Public Bid by the National Bank of Hungary 31 Voting rights and share capital size November 4 Extraordinary information - closure of the Public Bid 5 Extraordinary information - announcement by owners - György Ádámosi 29 Voting rights and share capital size 29 Extraordinary information - Share capital increase December 16 Extraordinary information on the purchase of an ownership interest 19 Extraordinary information - announcement by owners - György Ádámosi 20 Extraordinary information - announcement by owners - Dayton-Invest Kft. 31 Voting rights and share capital size 31 Corporate Event Calendar

131 On 6 February 2024, the Company provided information on the fact that Chantili Invest Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-140387) sold 3,336,000 AKKO Invest Plc. ordinary shares in an OTC transaction, by using the services of Erste Befektetési Zrt. The total number of AKKO Invest Plc. ordinary shares owned by Chantili Invest Zrt. passed to 0. Its equity stake fell below the 10% and 5% thresholds. On 7 February 2024 the Company announced that Mr. György Ádámosi (residence: 2 impasse des Carrières, Monaco) purchased 3,336,000 AKKO Invest Plc. ordinary shares in an OTC transaction, by using the services of Raiffeisen Bank Zrt. The number of Mr. György Ádámosi’s AKKO Invest Plc. ordinary shares passed to 3,336,000; thereby his equity stake exceeded the 5% and 10% thresholds, thus he holds 10,00% of the issued capital stock and the voting shares. The invitation of the Annual General Meeting of the Company convened for 19 April 2024 was published on 20 March 2024. On 28 March 2024, the Company disclosed the recommended agenda of its Annual General Meeting. On 19 April 2024, following the Annual General Meeting, the Company disclosed the Resolutions of the General Meeting, as well as the Separate and Consolidated IFRS statements for 2023, the Auditor’s Report, the Corporate Governance Report, the Remuneration Report, the Report from the Governing Board and the Report from the Audit Committee. The Articles of Association of the Company were published on 22 May 2024, following the registration by the Company Court of the resolutions adopted at the Annual General Meeting. The Company published its first Sustainability Report (ESG) for 2023 on 31 July 2024. As part of an extraordinary information provision, the Company announced on 12 August 2024 that it concluded a sales contract on 20 December 2023 on the 50% ownership interest of the office building complex (hereinafter: the “Property”) located at 1117 Budapest, Szerémi út 4. – Kaposvár utca 3-11.; its subsidiary, NEO Property Services Zártkörűen Működő Részvénytársaság (registered office: 1095 Budapest, Máriássy utca 7.) concluded a lease contract for the parts of the Property specified in the lease contract, as well as for the purchase of the remaining 50% ownership interest of the said Property. Negotiations were initiated on the previously signed property sales contract and the financing of the purchase price of the remaining 50% ownership interest for the possible purchase thereof. The Company wishes to raise the necessary funds through private placement of share capital and/or borrowing. On 9 September 2024, the Company announced the disclosure of the 2023 ESG Report of NEO Property Services Zrt. On 10 September 2024, the Company announced the reception of the public bid (hereinafter: “Bid”) set forth in Section 68 of the Capital Market Act, submitted by MEVINVEST Vagyonkezelő Korlátolt Felelősségű Társaság (registered office: 1095 Budapest, Máriássy utca 7.; hereinafter: “Bidder”) as designated Bidder, for all the AKKO Invest Nyrt. ordinary shares issued by the Company, with a nominal value of HUF 25 each (HU0000170824). The Bidder is a designated Bidder under Section 68 (3) of the Capital Market Act, which acted during the Bidding process on the basis of a coordination agreement signed with WINGHOLDING Ingatlanfejlesztő és Beruházó Zártkörűen Működő Részvénytársaság (registered office: 1095 Budapest, Máriássy utca 7., company registration number: 01-10-046503), DAYTON-Invest Korlátolt Felelősségű Társaság (registered office: 1055 Budapest, Honvéd u. 20.; company registration number: Cg. 01-09-927201) and Mr. Tibor Veres (mother’s name: Anna Rinyu, residence: 2000 Szentendre, Fenyő utca 22., date of birth: 4 March 1962) on 10 September 2024. The Bidder informed the Company that it had submitted the Bid to the National Bank of Hungary for approval. The National Bank of Hungary has not yet made any decision on the approval of the Bid.

132 Having regard to the merger by way of a possible acquisition of control in the Company, the Bidder submits a merger notification to the Hungarian Competition Authority. The Bid price is HUF 266.1465 per share. The Bid and the operational plan of the Bidder concerning its business vision related to the Company was published by the Company in an annex to the announcement. Based on Section 68 (4) of the Capital Market Act, the Bidder gave a mandate to OTP Bank Nyrt. (registered office: 1051 Budapest, Nádor utca 16.; company registration number: 01-10-041585) for implementing the acquisition of control by way of a Bid. The Governing Board of the Company is required to give its opinion on the Bid and it is entitled to give a mandate to an independent financial consultant for performing the evaluation of the Bid at the Company’s expenses. The Company publishes the Governing Board’s opinion on the Bid within the statutory deadline. On 11 September 2021, the Company published its financial statement for the first semester of 2024. On 17 September 2024, an extraordinary information note was published about the opinion of the Company’s Governing Board on the Public Bid. By referring to a previous information note of 20 December 2023, the Company announced on 26 September 2024 in an extraordinary information note that a sales agreement (hereinafter: “Sales Agreement”) for the purchase of the 50% ownership interest of the property owned in 100% by the investment fund Gladiátor VI. Ingatlan Befektetési Alap Zrt., registered under lot number 4039/2, situated within the municipality boundaries of Budapest, physically located at 1117 Budapest, Szerémi út 4. – Kaposvári u. 3-11., designated as “office building on an uncultivated land”, with a useful floor area of 18,891 m 2 . The Company’s Governing Board gave its consent to the amendment of the payment deadline set forth in the Sales Agreement, in view of which the transaction would be closed in Q1 2025. The agreement amending the Sales Agreement was signed the next day, and the consent of the depositary bank was also required for the entry into force of the agreement. On 27 September 2024, the entry into force of the agreement amending the Sales Agreement regarding the 50% ownership share of the property registered under lot number 4039/2, situated within the municipality boundaries of Budapest, physically located at 1117 Budapest, Szerémi út 4. – Kaposvári u. 3-11., designated as “office building on an uncultivated land”, with a useful floor area of 18,891 m 2 , was announced. On 1 October 2024, the Company announced that the Bid published by the Bidder on September 2024 and amended on 25 September 2024 was approved by the National Bank of Hungary in its decision No. H-KE-III-683/2024. The Company published on 4 November 2024that the mandatory public bidding procedure terminated on 4 November 2024. The Company was informed of the fact that no valid statement of acceptance was made for the Bidder for none of the ordinary shares in the bidding process. Accordingly, the Bidder’s ownership control in the Company remained 30.10%. However, having regard to the Agreement on the Share Packages of Individual Shareholders specified in the Bid, the Bidder’s ownership control in the Company will increase to 33.10% following the transfer of the agreed shares to the Bidder. On 5 November 2024, the Company provided information on the fact that pursuant to Section 61 (1) of Act CXX of 2001 on the Capital Market, Mr. György Ádámosi announced on 5 November 2024 that

133 the number of his ordinary voting shares held in AKKO Invest Plc. passed to 2,325,335 and that his ownership interest and the extent of his voting right changed to 6.97%. On 29 November 2024, an extraordinary information note announced the fact that on the basis of the mandate given by resolution No. 10/2024 (of 19 April) of the General Meeting, the Company’s Governing Board decided to increase the share capital of the Company by issuing new shares as follows: 1. in the context of the framework of share capital increase, the Company would newly issue 6,671,039 dematerialised nominative, series “C” ordinary shares in total, with a nominal value of HUF 25 each. On the stock exchange trading days of the period between 2 June 2024 and 28 November 2024, the issue value was equal to the weighted average stock exchange price for trading the Company’s shares on the Budapest Stock Exchange, i.e. the issue value was HUF 308.4584 per share. 2. In the context of the share capital increase, the Company issued 6,461,375 new, series “D” ordinary shares in total, with a par value of HUF 100 per share, of the new share type to be created in the context of the share capital increase, giving an entitlement to the holder to exercise the same shareholder rights as for series “C” shares, on condition that under the Articles of Association, each share represents a voting right dependent on its par value, i.e. each “D” series share with a nominal value of HUF 100 gives an entitlement to 4 votes, but would not be admitted to trading on any regulated market or any other trading venue. On the stock exchange trading days of the period between 2 June 2024 and 28 November 2024, the issue value was equal to four times the weighted average stock exchange price for trading the Company’s shares on the Budapest Stock Exchange, i.e. the issue value was HUF 1,233.8336 per share. 3. The share capital was increased against the provision monetary contribution. 4. The Governing Board designated MEVINVEST Vagyonkezelő Korlátolt Felelősségű Társaság (registered office: 1095 Budapest, Máriássy utca 7.; company registration number: 01-09- 202406; hereinafter: “MEVINVEST”) to implement the share capital increase of HUF 10,029,999,594 and to take over the totality of the new shares to be issued and the asset management company issued a prior letter of undertaking to that effect. 5. Based on the mandate given by resolution No. 10/2024 (of 19 April) of the General Meeting, the preferential right of the Company’s shareholders to take over the shares, as set out in Section 3:297 (2) of the Hungarian Civil Code, was excluded by the Governing Board under points 7.6 and 7.17 of the Articles of Association, on the ground that the share capital increase needed to be implemented rapidly in order to achieve the objectives set out below, and that MEVINVEST was a strategic investor of the Company strategically investing the monetary contribution in the Company exclusively under the conditions set out herein, and that this raising of capital facilitated the fulfilment of the Company’s obligations and contributed significantly to preserving the Company’s stable funding background and to implementing the Company’s growth plans.

134 6. Having regard to MEVINVEST’s prior letter of undertaking for taking over the shares, the monetary contribution to be paid for taking over the above-indicated series “C” and “D” shares may be used by the Company for the following purposes: a) settlement of the purchase price arrears due by the Company, based on the sales agreement concluded between the Company as buyer and Gladiátor VI Property Investment Fund (registration number attributed by the National Bank of Hungary: 1221-45) as seller, for the 1/2 ownership share of the property registered under lot number 4039/2, situated within the municipality boundaries of Budapest, physically located at 1117 Budapest, Szerémi út 4. – Kaposvári u. 3-11; b) full compliance with the purchase price payment obligation of the Company in the event that the property sales agreement for the 1/2 ownership share of the Szerémi Office Building, currently still owned by Gladiátor VI Property Investment Fund, is concluded between the Company as buyer and Gladiátor VI Property Investment Fund as seller; c) full settlement of the purchase price arrears due by the Company to WING Ingatlanfejlesztő és Beruházó Zrt. (registered office: 1095 Budapest, Máriássy utca 7.; company registration number: 01-10-042336), still outstanding in relation to the purchase of NEO Property Services Zrt. (registered office: 1117 Budapest, Szerémi út 4.; company registration number: 01-10-045154); d) full settlement of the loan debt of EUR 1,275,000 as principal and interest, to be paid by the Company to MEVINVEST; e) any outstanding amount after the achievement of the goals set out in points a) to d), in line with the operation of the Company. 7. MEVINVEST stipulated that the following conditions must be met for its final and irrevocable letter of undertaking for taking over the shares to be issued during capital increase: a) OTP Bank Nyrt. (registered office: 1051 Budapest, Nádor utca 16.; company registration number: 01-10-041585), the bank financing the Company, approves the payments necessary for the achievement of the above goals; and b) the Company, OTP Bank Nyrt. and the other stakeholders conclude agree that the funds provided by MEVINVEST during the listing of shares would be used for the above purposes; and c) any shareholder holding new, series “D” shares is entitled to request ordinary shares to replace their series “D” shares, by sending a statement to that effect to the Governing Board, provided that in such a case the shareholder become entitled to receive 4 series “C” ordinary shares instead of 1 series “D” ordinary share, of which the Governing Board shall decide within 15 days from the receipt of the shareholder’s statement. 8. The share capital increase takes place on a conditional basis on the day when the definitive letter of undertaking on the acceptance of the shares to be issued by the Company and duly

135 signed on behalf of MEVINVEST is made available to the Company.. The final letter of undertaking and the amount of the monetary contribution shall be made available to the Company by MEVINVEST until 31 March 2025 at the latest, under the conditions set forth in the Governing Board’s relevant decision. The monetary contribution shall be made by depositing it on the Company’s deposit account held with OTP Bank Nyrt., notified to MEVINVEST prior to the issuance of the final letter of undertaking. 9. From the amount to be made available in the context of the share capital increase, the amount corresponding to the par value of the shares to be issued shall be transferred to the Company’s share capital, any additional amount shall be transferred to the Company’s capital reserve. 10. As a consequence of the above, the Company’s share capital shall increase by HUF 812,913,475 from HUF 833,880,000 Ft, i.e. to HUF 1,646,793,475, thereby the number of shares shall increase from 33,355,200 to 40,026,239, and 6,461,375 additional nominative, series “D” shares shall be issued as well. Pursuant to Section 3:294 (2) of the Hungarian Civil Code, as from the date of receipt of the totality of the shares and of the final letter of undertaking, the Governing Board has amended the Articles of Association of the Company in accordance with the above provisions in relation to the share capital increase, and has adopted the Articles of Association of the Company, consolidated with amendments. On 16 December 2024, the Company announced that the same day it concluded a sales agreement for the purchase of the undivided 1/2 ownership share of the property owned in 50% by Gladiátor VI Property Investment Fund, registered under lot number 4039/2, situated within the municipality boundaries of Budapest, physically located at 1117 Budapest, Szerémi út 4. – Kaposvári u. 3-11., designated as “office building on an uncultivated land”, with a floor area of 3,597 m 2 ; after the completion of the contract, the Company would thus own 100% of the property. The purchase price of the property would be paid by means of share capital increase, those funds have already been made available by MEVINVEST Vagyonkezelő Kft. On 19 December 2024, the owners announced that pursuant to Section 61 (1) of Act CXX of 2001 on the Capital Market, Mr. György Ádámosi notified the Issuer of the fact that he had sold AKKO ordinary shares owned by him, thereby his ownership interest changed to 0. On 20 December 2024, pursuant to the provisions of Section 61 (1) of Act CXX of 2001 on the Capital Market, DAYTON-Invest Korlátolt Felelősségű Társaság notified the Issuer of the fact that it had purchased AKKO ordinary shares, thereby its ownership interest directly changed to 6.97% and indirectly to 33.10% (through Mevinvest Kft.). On 31 December 2024, the Corporate Event Calendar for 2025 was published. Objectives and strategy AKKO Invest Plc. is a holding company, i.e. a company with equity stake is several undertakings, the economic objective of which is to realise long-term increase in value through efficient cooperation between the holding and the subsidiaries. Akko Invest Plc. invests its own assets, without performing external asset management. Its fundamental objective is not necessarily the sale of the subsidiaries owned by it, but to achieve asset accumulation and increase in value in the subsidiaries (and obviously in the parent company), and through that in the parent company.

136 The Group’s purpose is to establish a successful holding. Its most important objective is to generate added value for the Parent Company and in parallel, to generate value for the shareholders. As the Parent Company intends to carry out investments in the real economy with a high yield- generating capability, it intends to carry out further acquisitions in the future. Resources and risks Financial and economic risk factors: The Parent Company generated profit (revenue) through its subsidiaries which provide an appropriate source of income for itself. Scale of the expenditure: AKKO Invest Plc. is highly human resource-oriented, its success depends on the right decisions of the Governing Board. Risks are due to the same fact. The evolution of the assets of the Parent Company (and consequently the price of the shares) may show quite significant variations and there is a chance for capital loss at any time. The level of financial liquidity: Due to its high liquid cash balance, the Company is not threatened by being unable to pay the costs it incurs. Credit risk: Within the Group, AKKO Invest Plc., 4 Stripe Zrt. and Deniro Zrt. have outstanding bank loans and the Parent Company has currently outstanding purchase price arrears (for the shares of NEO Property Services Zrt.), which were partly repaid on 8 and 9 August 2024 (an amount of HUF 739,000,000 was transferred to the seller). An additional amount of HUF 341,000,000 was transferred on 2 December 2024 to the seller, i.e. WING Zrt. The bank loans of its subsidiaries can be settled mainly from rental income, the outstanding loans and purchase price arrears can be settled from its dividend received from NEO Property Services Zrt. and from the dividend paid to Elitur Invest Zrt. The Parent Company provides member’s loan to cover the costs of its subsidiaries that do not generate any income so as to cover the incurred expenses. Operational risk factors include the following: Risks inherent in each internal process: The staff number of the Parent Company can be considered as minimal at the level of strategy, operational complexity and stock market presence. Due the low staff number, many work processes may be realised only with the involvement of external experts (e.g. drafting of the Sustainability Report, management of legal affairs, etc.) There are no other committees at the Company, audit tasks are performed by the chairman of the Governing Board and the members of the Audit Committee, together with the accountant.

137 Environmental risk factors: 1. Risks arising from the legal context and its changes With the entry into force of EU Regulations and the introduction of effectively stricter rules (e.g. drafting of the Sustainability Report, ESEF compliance, etc.), compliance with EU Regulations has become and is becoming a necessity for all listed companies, especially those listed in the premium category. The entry into force of those regulations allows to reduce risks and to significantly increase the scope of activities of the Company and the expenditure side of its budget. 2. Partner risk AKKO Invest Plc. considers its account management partners to be reliable, stable, secure and prudent. In the case of income-generating subsidiaries the main partner risk is to be sought in the tenants, since part of the income comes from rents. In the case of loss / non-payment of rents, as well as in the case of subsidiaries that do not generate any income, supplementary funding is provided by a member’s loan from the Parent Company.

138 3. Risk of natural disasters Fire, flood or other natural disasters may have an impact on the activities of the Company's subsidiaries owning properties. AKKO Invest Plc.’s subsidiaries owning properties are therefore exposed to the effects of the environment, so this aspect is relevant for the operation of the Company. Material events after the Reporting Period Disclosures made by AKKO Invest Plc. in the period following the balance sheet date 2025 January 16 Extraordinary information - announcement by owners 16 Extraordinary information - on the sale of a garage 30 Extraordinary information - on the sale of a garage 31 Voting rights and share capital size February 10 Extraordinary information 11 Press release - NEO Property Services Zrt. - “Római Park” residential complex 28 Voting rights and share capital size On 16 January 2025, it was published that pursuant to Section 61 (1) of Act CXX of 2001 on the Capital Market, B+N Referencia Zrt. announced the same day that the number of their ordinary voting shares held in AKKO Invest Plc. passed to 3,308,000 and that their ownership interest and voting right passed to 9.92% on 15 January 2025. The Company announced the same day that the car parking lot of Center Bay, owned by ALQ SAS, the Company’s subsidiary registered in France, had been sold for a sales price of EUR 34,000. On 30 January 2025, the investors were notified of the fact that the car parking lot of Bay Side, owned by ALQ SAS, the Company’s subsidiary registered in France, had been sold for a sales price of EUR 43,000. On 10 February 2025, it was announced that according to the information sent by the investor the same day and based on the tender offer exceeding HUF 8 billion, for carrying out the general fit-out tasks of a residential complex called “Római Park”, located in District III of Budapest, consisting of 257 flats, to be completed in 2026, the Company intended to conclude a contract for general fit-out works with its subsidiary, NEO Property Services Zrt. The contract would be signed the course of the following month, after the successful completion of the contract negotiations. On 11 February 2025, a Press release informed the public of the general fit-out tender published on 10 February, stating that the winning bid for the general fit-out works of the residential complex to be built in District III of Budapest was submitted by NEO Property Services Zrt., a subsidiary of AKKO Invest. Corporate governance system and bodies of the Company In view of the fact that the shares issued by the Company have been admitted to trading to the Budapest Stock Exchange qualifying as a regulated market, the Company, as a public limited company

139 operated in accordance with the statutory provisions, presents its voluntary and mandatory corporate governance system in its Corporate Governance Report and Statement, which are permanently available on the website of the Budapest Stock Exchange (www.bet.hu) and the website of the Company (www.akkoinvest.hu), as part of the annual financial statements. In the course of its operation, the Company respects the provisions of the relevant legislation, the supervisory provisions and the rules of the Budapest Stock Exchange, and seeks to comply with the corporate governance recommendations issued by the Budapest Stock Exchange. The organisational structure and the operating conditions of the Company are included in the Articles of Association adopted by the General Meeting. The Company acts in accordance with the Corporate Governance Report adopted by the relevant resolution of the General Meeting; the Corporate Governance Report is published in due time, following the General Meeting that has adopted the annual financial statements presenting each business year. The General Meeting is the executive body of the Company. The General Meeting is entitled to elect the members of the Governing Board. Members of the Governing Board may be re-elected. The Governing Board represents the Company vis-à-vis third parties and public authorities. The Governing Board exercises its rights and duties as a body. The Governing Board is an executive body comprising 7 members (currently, the Governing Board has 5 members). The Governing Board elects its chairman and vice-chairman from among its members. Main tasks of the Governing Board: - establishing the work organisation of the Company; - participating in the establishment of strategic guidelines and the corresponding strategy, monitoring the implementation of business and financial plans, major capital investments, acquisitions and divestitures; - formulating the corporate objectives and continuously supervising the fulfilment thereof; - preparing the medium-term and annual business plans; - establishing business policy guidelines; - approving the long-term development strategy; - establishing the risk management guidelines ensuring the identification of risk factors, the adequacy of internal control mechanisms, regulatory and supervisory systems for addressing those risks, as well as legal compliance; - managing and supervising the risk management procedures of the Company; establishing the guidelines related to the transparency of the Company’s operation and to the disclosure of corporate information and supervising if they are respected; - continuously supervising the efficiency and efficacy of corporate governance practices. Governing Board membership ceases to exist: - upon the expiry of the duration of the mandate, - upon recall, - upon the occurrence of a statutory ground for exclusion, - upon resignation, - upon death. Members of the Governing Board: - Zoltán Prutkay – chairman of the Governing Board - Imre Attila Horváth (vice-chairman of the Governing Board) - Gábor Székely – member of the Governing Board - István Matskási – member of the Governing Board

140 - Péter Márk Bosánszky – member of the Governing Board The Company has no Supervisory Board; instead of it, the powers of scrutiny and expression of opinion are exercised by the Audit Committee elected from among the Governing Board members. The operation of the Audit Committee primarily aims at facilitating that - the Company respects the accounting standards set forth in the legislation and the internal rules of the Company, - the Company’s auditor meets the professional requirements necessary for exercising its mandate and - supervises the performance of the Company’s internal control system. Members of the Audit Committee: - Gábor Székely– chairman of the Audit Committee - István Matskási – member of the Audit Committee - Péter Márk Bosánszky – member of the Audit Committee Members of the Audit Committee do not receive any specific financial compensation for their work. AKKO Invest shares owned by executive officers: On 31 December 2024, the following executive officers owned AKKO Invest Plc.: Name Function Ordinary shares, “C” series Zoltán Prutkay chairman of the Governing Board 29,000 pieces Imre Attila Horváth vice-chairman of the Governing Board 43,000 pieces Gábor Székely* member of the Governing Board, chairman of the Audit Committee 0 pieces István Matskási member of the Governing Board, member of the Audit Committee 0 pieces Péter Márk Bosánszky member of the Governing Board, member of the Audit Committee 650 pieces *Mr. Gábor Székely owns additionally 14,500 AKKO Invest. Plc. shares through G&T Vagyonkezelő Zrt.. Employment policy Since 11 February 2019, the Parent Company has been employing an investment contact person and since 13 March 2019 it has been employing a Chief Executive Officer, its staff number increased by 1 contact person responsible for tenants as of 1 March 2020, and subsequently, on 1 December 2022, 2 further persons were engaged as project managers, thereby the number of employees increased to 5. The daily operation of the Group is ensured by 3 persons.

141 NEO Property Services Zrt., the only subsidiary of the Company has registered employees, thus the staff number of the Group is 612 at consolidated level. In its capacity as an Issuer, the Parent Company has not issued shares to employees, it has no employee share-ownership scheme in place and it has not concluded any agreement by which employees could acquire ownership over the capital of the Issuer. The Parent Company presents the compensation and remuneration to be paid to its nominated postholders in the form of a Remuneration Report to the General Meeting. The Parent Company does not have employees in its subsidiaries, with the exception of NEO Property Services Zrt.; the executive officers of the Parent Company will not receive any financial or in-kind benefit besides their emoluments in the future. Research and experimental development As the Group did not perform any research-related activity in the current period, research or experimental development costs were not recognised in the financial statements. Environmental protection AKKO Invest Plc. published its first Sustainability Report on 31 July 2024, with detailed information on addressing environmental concerns. In addition, NEO Property Services Zrt., the Company’s subsidiary, has annually published its Sustainability Report since 2023, taking into account ESG criteria. As the Company intends to place higher emphasis on establishing and developing its sustainability- related responsibilities in the future, it aims to develop and monitor the policies, objectives and procedures that are necessary in the context of environmental protection and the related information is disclosed in the sustainability report which must be published every year. Presentation of the premises At the date of the drafting of this report, Parent Company does not have any establishment. NEO Property Services Zrt. as a subsidiary has the following branches: - HU 4026 Debrecen, Bethlen utca 1. - HU 6724 Szeged, Rókusi krt. 2-10. - HU 6750 Algyő, Technological Industrial Site - HU 5000 Szolnok, Ady Endre út 26. - HU 8000 Székesfehérvár, Kaposi út 9. - HU 2443 Százhalombatta, Olajmunkás utca 2. - HU 9700 Szombathely, Hefele Menyhért utca 2. - HU 7624 Pécs, Mátyás király utca 23. - HU 3525 Miskolc, Régiposta utca 9. - HU 3580 Tiszaújváros, TVK Industrial Site, "Old IT Centre" - HU 9023 Győr, Verseny utca 11. - HU 8900 Zalaegerszeg, Zrínyi utca 6. The other subsidiaries do not have any premises.

142 Disclaimer To the separate and consolidated annual IFRS statements of AKKO Invest Plc. for 2024 I, the undersigned, as a person authorised to sign for the Company, in my capacity as the chairman of the Governing Board of AKKO Invest Plc., hereby declare that: the consolidated financial statements were made in compliance with the International Financial Reporting Standards, as adopted by the European Union. The consolidated financial statements of 2024 were prepared in accordance with the accounting standards, to the best of our knowledge, presenting a true and fair view of the assets, liabilities, financial situation, profit and loss of the AKKO Invest Plc. and of the enterprises involved in the consolidation, and the Management Report presents a fair view of the situation, development and performance of the AKKO Invest Plc., setting out the main uncertainty factors and risks. The Report does not conceal any fact which is significant in terms of the perception of the situation of the AKKO Invest Plc. The AKKO Invest Plc. is aware of the fact that it is liable to reimburse any damage caused by failing to provide regular and extraordinary information or by providing misleading information (disclosure of regulated information) in accordance with Section 57(1) of the Capital Market Act. The report of AKKO Invest Plc. has not been audited by an independent auditor who has formulated an independent opinion, the consolidated financial statement attached to the report was drawn up in accordance with the International Financial Reporting Standards (IFRS). The 2024 separate and consolidated annual IFRS report of AKKO Invest Plc. can be consulted from April 9, 2025 in its entirety at the registered office of the Company (1118 - Budapest, Dayka Gábor utca 5.) and on its website (www.akkoinvest.hu), on the website of the Budapest Stock Exchange (www.bet.hu) and on the mandatory disclosure portal of the National Bank of Hungary (www.kozzetetelek.hu). Budapest, 09 April 2025 ____________________________ Zoltán Prutkay chairman of the Governing Board AKKO Invest Plc.

1 AKKO Invest Plc. 2024 Consolidated Sustainability Report

2 Table of contents Executive greeting .............................................................................................................. 5 Company Introduction ........................................................................................................ 6 Presentation of the scope of activities ........................................................................................... 6 General Disclosures (ESRS 2) ............................................................................................ 8 General basis for preparing a sustainability statement (BP-1) .................................................. 8 Disclosures regarding specific circumstances (BP-2) ............................................................... 10 The role, composition and diversity of the management, executive and supervisory bodies (GOV-1) ............................................................................................................................................ 11 Information provided to the company's management, executive and supervisory bodies and the sustainability issues they address (GOV-2) ................................................................. 20 Incorporating sustainability performance into incentive mechanisms (GOV-3) .................... 20 Due Diligence Statement (GOV-4)............................................................................................... 21 Internal control over risk management and sustainability reporting (GOV-5) ....................... 23 Strategy, Business Model and Value Chain (SBM-1) ............................................................... 25 Material impacts, risks and opportunities and their interaction with the strategy and business model (SBM-3) ............................................................................................................... 35 Description of the process for identifying and assessing significant impacts, risks and opportunities (IRO-1)...................................................................................................................... 36 Disclosure requirements under ESRS covered by corporate sustainability statements (IRO- 2) ....................................................................................................................................................... 37 Environment .......................................................................................................................50 Climate change (E1)....................................................................................................................... 50 Incorporating sustainability performance into incentive mechanisms (ESRS 2 GOV-3 E1) ....................................................................................................................................................... 50 Climate Change Mitigation Transition Plan (E1-1_17, E1-1_14, E1-1_AR 1.).................. 50 Significant impacts, risks and opportunities and their interaction with the strategy and business model (ESRS 2 SBM-3 E1) ...................................................................................... 51 Description of procedures for identifying and assessing significant climate-related impacts, risks and opportunities (ESRS 2 IRO-1 E1) ........................................................... 59 Policies for climate change mitigation and adaptation (E1-2) .............................................. 59 Measures and resources related to climate change policies (E1-3) ................................... 60 Targets set for climate change mitigation and adaptation (E1-4) ....................................... 61

3 Energy consumption and structure (E1-5) .............................................................................. 62 Gross and total GHG emissions in scope 1, 2 (E1-6) ........................................................... 63 GHG mitigation projects financed through GHG removals and carbon credits (E1-7) .... 64 Water and Marine Resources (E3) .............................................................................................. 65 Significant impacts, risks and opportunities and their interaction with the strategy and business model (ESRS 2 SBM-3) ............................................................................................ 65 Description of procedures for identifying and assessing significant impacts, risks and opportunities related to water and marine resources (ESRS 2 IRO-1. E3) ....................... 66 E3-1 – Water and marine resources policies ......................................................................... 67 E3-2 – Measures and resources related to water and marine resources .......................... 67 E3-3 – Water and marine resources objectives ..................................................................... 67 E3-4 – Water consumption........................................................................................................ 67 Biodiversity and ecosystems (E4) ................................................................................................ 70 Resource use and circular economy (E5)................................................................................... 73 Policies related to resource use and circular economy (E5-1) ............................................ 73 Measures, resources and targets related to resource use and the circular economy (E5- 2, E5-3) ......................................................................................................................................... 74 E5-5 – Resource outflows ......................................................................................................... 75 Digitalization ................................................................................................................................ 78 EU Taxonomy.................................................................................................................................. 81 Legal background ....................................................................................................................... 81 Activities that can be adapted to taxonomy ............................................................................ 81 KPI analysis ..................................................................................................................................... 84 Revenue-related KPIs ................................................................................................................ 84 KPIs related to capital expenditure (CAPEX) ......................................................................... 84 KPIs related to operational expenses (OPEX) ....................................................................... 84 Society ................................................................................................................................90 Own workforce (S1)........................................................................................................................ 90 Workers in the value chain (S2) ................................................................................................... 92 Affected communities (S3) ............................................................................................................ 95 Consumers and end users (S4) ................................................................................................... 98 Corporate Governance (G1).............................................................................................101 Presentation of processes for identifying and assessing significant impacts, risks and opportunities (ESRS 2 IRO-1 G1) .............................................................................................. 101

4 Policies on corporate culture and business conduct (G1-1) .................................................. 103 Prevention and detection of corruption and bribery (G1-3) .................................................... 105 Corruption and bribery cases (G1-4) ......................................................................................... 106

5 Executive greeting We are pleased to share AKKO Invest Plc.'s first consolidated sustainability report, which presents our Company's efforts and achievements in the field of sustainability. The ESG report is particularly important because by presenting the three pillars, E, S, G, or Environmental, Social and Corporate Responsibility, the report highlights the measures our Company has taken in the field of sustainability. Our primary goal is to promote energy efficiency improvements in the properties owned by the Group and, as a listed holding company, to ensure transparent operations for our shareholders through appropriate processes and policies. Our social responsibility is not only our duty, but also an integral part of our values, which permeate all our activities. Our goal is to continue our committed work to promote sustainability. We believe it is important to continue to seek innovative solutions and actively participate in initiatives that contribute to the protection of our environment and the development of our communities. I thank all my colleagues for their commitment and work on this matter. Only together, collectively, can we work for a sustainable future. Zoltán Prutkay AKKO Invest Plc. chairman of the Governing Board

6 Company Introduction AKKO Invest Plc., listed in the Premium category of the Budapest Stock Exchange, was established in 2019 through the transformation of Plotinus Holding Plc., and its shares have been listed on the Budapest Stock Exchange since 2011. AKKO Invest Plc. is a publicly traded company registered in Hungary, which primarily engages in asset management activities. AKKO Invest Plc. is a holding company, i.e. a company with equity stake is several undertakings, the economic objective of which is to realise long-term increase in value through efficient cooperation between the holding and the subsidiaries. AKKO Invest Plc. invests its own assets, does not perform external asset management, and its fundamental goal is to increase the assets and value of its subsidiaries (and of course, the parent company) in parallel with the increase in share prices. The subsidiaries are entities operating primarily in the property market. AKKO Invest Plc. is a public limited company established under the laws of Hungary. The Company's registered office since April 23, 2021: 1118 Budapest, Dayka Gábor u. 5 5. The Company’s subscribed capital is HUF 833,880,000, which comprises of 33,355,200 pieces of ordinary shares on 31 December 2024. The nominal value of the shares is HUF 25/piece. Presentation of the scope of activities The long-term strategy of the Parent Company set as an objective to generate a source of income for the shareholders of the Company through acquisitions and real investments. The subsidiaries of the Parent Company on 31 December 2024 are summarised in the following table: Name of the Company Equity stake VÁR-Logisztika Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-046822) 100 % MOON Facility Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049534) 100 % ALQ SAS (registered office: France, Antibes 06600, 18 Avenue Louis Gallet; registration number: 841 053 077 R.C.S. Antibes, tax number: FR93841053077) 100 % 4 Stripe Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049777) 100 %

7 A PLUS Invest Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10- 049740) 100 % Elitur Invest Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10- 049966) 100 % NEO Property Services Zrt. (registered office: 11117 Budapest, Szerémi út 4.; company registration number: 01-10-045154) AKKO Invest Plc. directly owns 49% of the shares of NEO Property Services Zrt., while indirectly through ELITUR Invest Zrt. it owns 51%. 100 % Deniro Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-140820) 100 %

8 General Disclosures (ESRS 2) General basis for preparing a sustainability statement (BP-1) The Company prepared its sustainability statements together with its subsidiaries – in aggregate – and therefore includes the data of NEO Property Services Zrt. in detail. (BP-1_5a) The scope of consolidation is the same as that of the financial statements, so in addition to the Parent Company, the following subsidiaries were included in the consolidation. The scope of consolidation covers the following companies (BP-1_5b) VÁR-Logisztika Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-046822) MOON Facility Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049534) ALQ SAS (registered office: France, Antibes 06600, 18 Avenue Louis Gallet; registration number: 841 053 077 R.C.S. Antibes, tax number: FR93841053077) 4 Stripe Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049777) A PLUS Invest Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049740) Elitur Invest Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-049966) NEO Property Services Zrt. (registered office: 11117 Budapest, Szerémi út 4.; company registration number: 01-10-045154) AKKO Invest Plc. owns 49% of the business shares of NEO Property Services Plc. directly and 51% indirectly through ELITUR Invest Plc. Deniro Zrt. (registered office: 1124 Budapest, Lejtő út 17/A.; company registration number: 01-10-140820) In the sustainability report, the term “AKKO” refers to AKKO Invest Plc. and its subsidiaries, with the exception of NEO Property Services Zrt. (NEO). The term “Company” includes AKKO and all of its subsidiaries, including NEO, except where we specifically indicate that data relating to NEO is presented separately.

9 The sustainability statement covers our own business activities as well as our upstream and downstream value chain. During the value chain analysis, the activities of AKKO and NEO were explored. We identified two value chains at AKKO and four at NEO. (BP-1_5c) Value chains identified in the case of AKKO:  Asset management  Real estate segment  Value chains identified for NEO:  Facility management  Property management  Energy management  General construction More information on value chain mapping can be found in the SBM-1 publication. During the analysis, we identified the main activities and stakeholders at the upstream, own, and downstream levels. The examination of upstream processes focuses primarily on direct suppliers, as access to data from indirect suppliers is limited. The focus of downstream analysis is on direct customers. The identification of impacts, risks and opportunities (IROs) was carried out along the value chains at upstream, own activity and downstream levels. When preparing the sustainability statement, we did not take the opportunity to omit any specific information corresponding to intellectual property, know-how or innovation results. (BP-1_5d) The Company is not exempt from disclosing certain information under the relevant EU rules, so it did not exercise this option. (BP-1_5e)

10 Disclosures regarding specific circumstances (BP-2) We used the guidelines in section 6.4 of the ESRS 1 standard to determine the time horizons for the sustainability report. Accordingly, the short-term period refers to the reporting period, the medium-term period is up to 5 years, while the long-term period covers more than 5 years. (BP-2_9a) The data for the upstream and downstream value chain do not include information or estimates from indirect sources. The following table describes the published quantitative metrics that we identified through estimation. (BP-2_11) Quantitative measures determined by estimation Information on sources of measurement uncertainty Assumptions, approximations and judgments used in the measurement Energy consumption E1-5 Energy consumption, and thus the related GHG emission data, are available for the entire office building, so we have proportionally calculated them for the AKKO. Energy consumption was estimated as a proportion of the superstructure (m2). Missing year-end data was supplemented with the value for the same month of last year. E3-4 Water consumption NEO Property Services Zrt's water consumption is based on estimates, as there is no possibility to measure water consumption in the company's central rental property. We took into account the water consumption data of the entire building, as well as the proportion of the rented area for the estimate. Digitalization The total estimated paper savings of the Company's subsidiaries during the reporting period were included. Based on previous paper usage, the unit paper volume (A/4 sheet format) per document type was calculated, and the estimated paper sheet savings were determined by multiplying this back by the current number of pieces for the given year. When compiling the sustainability statement, we integrated data collected based on the guidelines of the globally recognized sustainability reporting framework, the Global Reporting Initiative (GRI). This information is highlighted at the relevant data points and is also summarized in the table below. (BP-2_15)

11 GRI data point ESRS data point for which integration was performed GRI 2-9 Governance structure and composition GOV-1 – The role of the management, executive and supervisory bodies in the case of NEO Property Services Zrt. GRI 2-12 The role of the highest governance body in managing impacts SBM-2 45 d) - Whether and if so, how are the management, executive and supervisory bodies informed of the positions and interests of relevant stakeholders regarding the sustainability impacts of the business in the case of NEO? Given that the Company did not exceed an average of 750 employees on the balance sheet date during the financial year, we decided to use the phased introduction for ESRS E4, ESRS S1, ESRS S2, ESRS S3 and ESRS S4. However, as a result of the dual materiality assessment, these topics were deemed material, and the relevant information is presented in detail in the relevant sections, in accordance with the requirements set out in Appendix C of the ESRS 1 standard. (BP-2_17) The role, composition and diversity of the management, executive and supervisory bodies (GOV-1) Role and composition of the administrative, management and supervisory bodies (GOV-1_21) The management structure of the Company is as follows: there are a total of five executive members, all five of whom are members of the Governing Board, and three are members of the Audit Committee, who are also members of the Governing Board. The non-executive members consist of four people, including an investor liaison officer, a tenant liaison officer, and two portfolio managers. Employees and other workers are represented in the management bodies by an employee who also holds the positions of Chairman of the Governing Board and member of the Audit Committee. In the case of NEO, the management structure consists of six executive members, while there are no executive members on the management board. The representation of employees and workers is ensured by the members of the Supervisory Board, which consists of two members who, in addition to their managerial roles, are also employed by the company. The management structure described above is summarized in the table below. (GOV-1_21a-c)

12 AKKO Invest Plc. NEO Property Services Ltd. Number of executive members (persons) 5 people 6 people Number of non-executive members (persons) 4 people there is none Representation of employees and other workers in the management body 1 employee who is the Chairman of the Governing Board and a member of the Audit Committee 2 people (Supervisory Board, company managers) The Governing Board the executive body of the Company. The General Meeting is entitled to elect the members of the Governing Board. Members of the Governing Board may be re- elected. The Governing Board represents the Company towards third parties and before the authorities. The Governing Board exercises its rights and duties as a body. The Governing Board is a 7-member executive body (currently there is a 5-member Governing Board). The Governing Board shall elect the Chairman and Deputy Chairman of the Governing Board from among its members. Members of the Governing Board:  Zoltán Prutkay – Chairman of the Governing Board  Attila Imre Horváth – Vice Chairman of the Governing Board  Gábor Székely – member of the Governing Board  István Matskási – member of the Governing Board  Péter Márk Bosánszky – member of the Governing Board The Company does not have a Supervisory Board; instead, the power of control and opinion- making is exercised by the Audit Committee elected from among the members of the Governing Board. The Audit Committee purpose of its operation primarily to ensure that the Company complies with the accounting standards specified in the legislation and the Company's internal regulations, that the Company's auditor meets the professional expectations necessary to perform his/her mandate, and to supervise the performance of the Company's internal control system. The Audit Committee's tasks include monitoring the effectiveness of the financial reporting process and the internal control and risk management system, as well as providing opinions on IFRS-compliant reports and monitoring their audit. The committee makes recommendations for the selection and remuneration of the auditor, prepares the contract with the auditor, and ensures that the auditor complies with professional requirements and conflict of interest regulations. Furthermore, it monitors the independence of the auditing firm and other services provided by it, and assists the Governing Board in its work to ensure proper control of the financial system. It performs all tasks that the Statutes refer to its competence.

13 In order to perform its duties, the Audit Committee may request reports or information from the Governing Board and the Company's senior employees, may examine the Company's books and documents, or may have them examined by an expert. Members of the Audit Committee:  Gábor Székely– chairman of the Audit Committee  István Matskási – member of the Audit Committee  Péter Márk Bosánszky – member of the Audit Committee The professional biographies of the Company's senior management are available on the Company's website at https://akkoinvest.hu/en/rolunk/ via link. Description of the members of the Company's management board and their experience in the business sectors. (GOV-1_21c)  Zoltán Prutkay (chairman): The specialist graduated from Szent István University in 2009 with a degree in business management and finance and accounting. He started his career at MKB Bank Zrt., where he worked on the implementation of acquisitions and capital market investments, and was responsible for the related special lending activities, participating in the development of project and syndicated loans. In 2013, he joined UniCredit Bank Zrt. as a senior corporate officer responsible for the bank's mid- sized corporate financing area, where he managed acquisition and financing transactions. In 2015, he continued his career as CFO and member of the Governing Board at Appeninn Holding Plc. From November 2016 to the end of February 2019, he was the CEO of AppeninnCredit Zrt. Between November 2017 and February 28, 2019, he was the CEO of ALTERA Plc. (its successor, AutoWallis Plc.). Since January 23, 2019, he has been the Chairman of the Governing Board of the Issuer.  Imre Horvath (Vice President): Graduated from the College of Finance and Accounting with a degree in finance. After that, he worked as a back office manager and treasury salesperson at Leumi Hitelbank, and then spent 12 years at Budapest Alapkezelő Zrt. as a back office manager and bond portfolio manager. In 2006, he was an asset manager at Wallis Zrt., and since 2007, he has been the financing director of WING Zrt.  István Matskási (member): István Matskási graduated in economics from the Budapest University of Economics in 1995. He began his professional career at Messer Hungarogáz, and then between 1998 and 2003 he was the Chief Controller of Ferroglobus Trading House. Since 2003, he has worked in senior management positions, gaining significant experience in the fields of financial management, corporate governance, corporate finance and venture capital management, among others. Between 2003 and 2008, he was the financial director of Multireklám Public Media Agency, then between 2008 and 2010, he was the chief advisor to the president of OTP Bank, and between 2010 and 2012, he was the financial director of Bonafarm. After that, he was the financial director of Scitec Ltd. for two years. Between 2014 and 2016, as CEO of Morando Venture Capital Fund, he was responsible for the fund's investments, monitoring and development of portfolio companies. Since 2008, he has been the managing director of MMXVI Ltd., which manages the assets of his own private investment group, and since 2013, he has been the managing director and part- owner of PAMO Mangala Farm Ltd., which manages investments in Zambia.

14  Peter Mark Bosanszky (member): His professional career began at Raiffeisen Bank Zrt. in 1999, where he gained management experience in customer service and sales, among other areas. He worked in several projects as a project and transformation manager. Later, he gained significant corporate governance experience as a department manager, then as the head of the Bank's Nyíregyháza operations center, and as the managing director of the Bank's subsidiary. Since 2016, he has been the CEO of his own company CALLCOMM Zrt., and also serves as a business consultant for several major financial market players.  Gabor Szekely (member): He graduated from the College of Finance and Accounting with a degree in economics. At the beginning of his professional career, he gained extensive experience in the real estate management and investment market, and as a consultant, he assisted in the capital operations of major domestic companies, and as an expert, he was also involved in the sales of industrial production plants. The professional has decades of corporate management and capital market experience, having participated in the founding of one of Hungary's most dynamically growing real estate investment companies, Appeninn Holding Plc., in 2009, of which he was also the manager. Currently, as the Investment Director and member of the Governing Board of AutoWallis Plc., listed in the Premium category of the Budapest Stock Exchange, he is responsible for the capital market presence of the listed passenger vehicle company, for the search for new investments and for their implementation. The governing body of NEO Property Services Zrt is made up of the following groups (GRI 2- 9) Governing Board Dr. Ernő Zoltán Takács Noah M. Steinberg Péter Kocsis Sándor Gyafras Company leaders László Vágó Tamás Giller Executive Committee László Vágó, CEO; Tamás Giller, CFO; Szilárd Szabó CTO The experience of the members of the management board of NEO Property Services Zrt. in relation to the sectors of the company (GOV-1_21c) is presented below.  Noah M. Steinberg FRICS (Board Member): Since WING was founded in 1999, Noah Steinberg has been the company's top manager, responsible for managing the entire group of companies. WING is the majority owner of ECHO Investment, Poland's largest real estate developer listed on the Warsaw Stock Exchange, and Bauwert, a leading German real estate developer based in Berlin. Noah studied at Princeton University (Woodrow Wilson School of Public and International Affairs) and the Diplomatic

15 Academy in Vienna. In addition to English, he speaks French, German and Spanish, and has also mastered Hungarian.  Dr. Ernő Takács (Board Member): Dr. Ernő Takács graduated from the Budapest College of Public Administration as an administrative organizer and professional administrative organizer, and then received a doctorate in law from the Janus Pannonius University of Pécs. In 1998, he joined the development of the Mammut Shopping Center as Legal Director, and later served as CEO of Talentis Group Zrt. for more than 10 years. He joined WING Zrt. in 2017 and is currently the Deputy CEO responsible for the commercial real estate portfolio and hotel developments. He is a recognized expert in the Hungarian real estate sector, having worked in the field since the beginning of the modern real estate market. Since 2013, he has been the president of the Real Estate Developers Roundtable Association.  Péter Kocsis MRICS (Board Member): Deputy CEO responsible for strategic tasks at WING and Head of Corporate Finance at Bauwert AG. Member of the supervisory board of polish Echo Investment and Archicom SA, Gladiátor Investment Fund Management Company , as well as the The Governing Board of NEO Property Services and WING International Zrt. Experienced real estate professional: his areas of expertise include business planning, asset management, digitalization, negotiation techniques, talent management, and ESG transition. He joined WING in 2006, having previously been the Managing Director of UniCredit Bank Hungary (ex-HVB) between 1997 and 2006, and from 2025 he will be responsible for the corporate finance of WING's subsidiary, Bauwert AG. He received his MA from Corvinus University of Budapest, followed by postgraduate degrees from the University of Birmingham (MIS) and Georgetown University (MSFS). He speaks English and German.  Sándor Gyáfrás (Member of the Governing Board): He graduated in economics from the Budapest University of Economics. After an internship in the British Parliament, he gained experience in real estate, finance and corporate finance at multinational companies and in the banking sector. He worked at Erste Bank from 1999 and gained management experience between 2010 and 2015 as the head of the bank's real estate and project finance business and also as the Hungarian managing director of Erste Group Immorent, a Vienna-based subsidiary of the Erste Bank Group dealing with real estate development and asset management. Between 2015 and 2016, he was the Director General of MNV Zrt., responsible for movable and immovable assets, and a member of the Governing Board, and in connection with this, he served as a member of the Governing Board and supervisory board of other state-owned companies until 2023. Since the end of 2016, he has been the Deputy CEO responsible for the establishment of the WING Group real estate management company and the launch of real estate management activities. Since 2017, he has been the CEO of Gladiátor Investment Fund Management Company, owned by the WING Group, and is currently a member of the Governing Board of NEO Property Services Company and Aspectus Architect Company.  László Vágó (CEO of NEO Property Services Zrt.): He has held his current position since 2005. Prior to this, he was the Real Estate Director of Magyar Telekom between 2003 and 2005. From 2018, he was the head of the Central European region of STRABAG Property and Facility Services Group (the parent company of the legal predecessor of NEO PS Zrt.) for one year. In recognition of his professional work, he was included in the TOP50 most influential domestic real estate market players nine times. He completed his higher education at Campbell University (USA, North Carolina) and in Budapest, at the Faculty of Foreign Trade of the College of Foreign Trade (today: He continued his studies at the Budapest University of Economics and Business Administration (BUEBA), and then earned an Executive MBA degree at Purdue University (Indiana, USA). Since 2020, he has been a member of the board of the

16 Hungarian Tennis Association, and since 2023, he has been the president of the National Association of Facility Management and Building Operation Service Providers (LEO).  Tamás Giller (Deputy Chief Financial Officer of NEO Property Services Zrt.): In 2003, he obtained a Master of Science in Economics from the College of Finance and Accounting, Budapest (today: Budapest University of Economics). He started his career at the importer of Nissan vehicles, where he worked in economic IT, the implementation of corporate management systems, consulting, and the digitalization of accounting processes, while gaining extensive experience in the automotive industry. In 2005, he spent nearly a year in Australia, where he studied financial management. Between 2006 and 2015, he worked in various positions and fields on the development, design, and implementation of enterprise management systems, while further expanding his project management and financial experience. His book ERP, past, present, future was published in 2014. Between 2007 and 2020 – in addition to his work – he founded www.erpgblog.hu editor. In 2015, he joined the Wallis Group, where until 2020 he was responsible for the launch and financial stability of various startup companies as the CFO. During this time, he further deepened his knowledge and expanded his experience in the fields of venture capital investments, startups, scaleups, and acquisitions (M&A). As the CFO and member of the Governing Board of Gremon Systems Zrt., his main task was to establish the company's financial administration system, develop the business strategy and business model, and facilitate the entry of the company's products and services into the international market. From 2020, he is the Deputy Chief Financial Officer of NEO Property Services Zrt. He is the author of several professional articles on economic and IT topics. He has extensive experience in IT, automotive, manufacturing, trade, agriculture, digital transformation and real estate.  Szilárd Szabó (Deputy Chief Technical Officer of NEO Property Services Zrt.): He graduated as a certified industrial engineer in 1993 from the Pollack Mihály Technical College. He started working as an energy and environmental manager at MATÁV, where he later became an operations team leader. Following the outsourcing of the MATÁV Real Estate Directorate in 1999, he worked for the legal predecessors of NEO Property Services Zrt. as Chief Engineer until 2014, and then as Business Unit Director until 2019. Between 2019 and 2023, he was the CEO of Pécsi Vagyonhasznosító Zrt., in addition to which he held positions in several other city companies. In October 2023, he returned to NEO Property Services Zrt. as Deputy Chief Technical Officer. Diversity of management, executive and supervisory bodies The table below shows the gender distribution of the Governing Board in AKKO and NEO (GOV-1_21d) Gender balance on the Governing Board AKKO NEO Number of male board members (persons) 5 4 Number of female board members (persons) 0 0 Total number of members of the Governing Board (persons) 5 4

17 Proportion of female board members 0 0 Proportion of male board members 1 1 Currently, women are not represented at all in the Company. No other diversity considerations have been taken into account when determining the composition of the Governing Board. The table below presents the ratio of independent and non-independent members of the Company's management body (Governing Board). (GOV-1_21e) Percentage of independent members of the management body AKKO NEO Number of independent, non-executive board members (persons) 4 0 Number of board members performing executive duties (persons) 1 4 Total number of members of the Governing Board (persons) 5 4 Percentage of independent members (%) 0,8 0 The Chairman of the Governing Board of the Company also works as an employee of the Parent Company, so he does not qualify as an independent member. For this reason, the proportion of independent members at the Company is 80%. In the case of NEO Property Services, there is no independent, non-executive member on the Governing Board, meaning that all members of the board also participate in management. Role and tasks of the administrative, management and supervisory bodies (GOV-1 21a) The Governing Board is responsible for the overall oversight of the Company's impacts, risks and opportunities. This includes the definition of risk management guidelines that ensure the mapping of risk factors, the suitability of internal control mechanisms, regulatory and supervisory systems to manage them, and legal compliance. The Governing Board will continue to manage and supervise the Company's risk management procedures. The tasks within the competence of each body, as well as the actions to be taken regarding impacts, risks and opportunities, are reflected in the Company's terms of reference and related policies. The measures falling within the competence and scope of the Governing Board are determined by the Rules of Procedure of the Governing Board, the Gt. and the Articles of Association of the Company.

18 The Company's governing body (the Governing Board) decides on important matters of the Company. In the event that a given corporate event/transaction exceeds the scope of decision of the Governing Board due to its nature and/or value, the Governing Board will submit the agenda item related to the given topic to the General Meeting for decision-making. The Governing Board decides on the definition of tasks and the division of tasks. The Governing Board is responsible for developing, adopting and enforcing the necessary regulations and policies. The Governing Board is responsible for establishing and implementing governance processes, controls and procedures to monitor, manage and oversee the company's impacts, risks and opportunities. The Governing Board determines which internal employees or external contracted organizations will be entrusted with the performance of these tasks and has sole authority to control these processes. (GOV-1_21c) The Governing Board and the Audit Committee must meet at specified intervals, which are set out in the rules of procedure of both the Governing Board and the Audit Committee. Of course, it is possible to deviate from the meetings at specified intervals - by convening an extraordinary meeting - in cases where an immediate decision is required on an important issue. Reporting takes place at board meetings, where decisions are made on the given matter and on the performance of further tasks and duties, if justified. (GOV-1_21c) The Company does not currently apply specific control mechanisms and procedures to manage impacts, risks and opportunities. This is an area for development by the Company; to our knowledge, these processes have not yet been established. (GOV-1_21c) Defining goals related to significant impacts, risks and opportunities and monitoring their fulfillment is an area that needs to be developed by the Company; to our knowledge, these processes have not yet been established. (GOV-1_21d) The Company's Governing Board will decide how to address the oversight of sustainability issues, and what necessary tools, regulations, and policies need to be developed and implemented to monitor these processes. The Company plans to engage external experts to identify sustainability risks and opportunities. (GOV-1_23a) If the management board decides that training is necessary for board members/employees, it will take the necessary steps in this regard. The skills and expertise required to address sustainability issues are key to effectively managing the Company's material impacts, risks and opportunities. The role of ESG managers is central within the company, as they coordinate the integration of sustainability strategies into daily business activities. The ESG officers coordinated the Company's dual materiality analysis, thus the material impacts, risks and opportunities were determined with their participation. (GOV-1_23b) Yes, they have access to and will use the necessary expertise if necessary. The Company's management board decides whether or not to take advantage of educational opportunities.

19 Access to expert training ensures that company employees have up-to-date information and skills. This includes attending industry conferences, accessing online courses, and workshops held by external experts. (GOV-1_AR5)

20 Information provided to the company's management, executive and supervisory bodies and the sustainability issues they address (GOV-2) The company's management is responsible for the sustainable development of the Company, which includes comprehensive oversight of the company's impacts, risks and opportunities. This is done by the Governing Board, which is responsible for developing risk management policies. The Governing Board is informed about material sustainability issues by the company's ESG expert. The Governing Board and the Audit Committee meet regularly, during which sustainability matters affecting the Company are also discussed. (GOV-2_26 a) The Company's management body was regularly informed about the performance of the dual materiality analysis by the ESG expert. The results of the analysis were presented to management in a workshop, where they approved the results and had the opportunity to modify the list of material topics. The results of the analysis are expected to be integrated into the Company's sustainability strategy, thereby helping to develop specific action plans. (GOV- 2_26 b) The Company's management body addressed all material impacts, risks and opportunities during the reporting year. A list of significant impacts, risks and opportunities can be found in the relevant thematic standards. (GOV-2_26 c) Incorporating sustainability performance into incentive mechanisms (GOV-3) The Company aims to create an incentive system that supports the achievement of the Company's long-term goals and creates an appropriate balance against short-term interests. The directors of the Company may not determine their own remuneration; this authority is exercised by the General Meeting. The Company's Remuneration Policy includes incentive mechanisms that have been developed taking into account the average remuneration of employees and other terms of employment, such as fringe benefits, reward opportunities and working conditions. Taking into account the Company's business strategy and long-term interests, it determines only fixed remuneration; the Company does not apply variable remuneration (adjusted to previously defined criteria). The fixed remuneration consists exclusively of cash benefits; the Directors do not receive any additional benefits. The Company does not apply share-based remuneration schemes. The Company establishes a 100% fixed component of remuneration (financial benefits) for the Directors, to which special conditions applicable to each position are attached. (GOV-3_29a) No climate-related considerations are taken into account in the remuneration of the members of the Company's management, executive or supervisory bodies. The performance of board members is not separately evaluated, so GHG emission reduction targets were not previously formulated, so we cannot speak of a performance evaluation in this regard. The Remuneration Policy, including the annual Remuneration Report, does not contain any incentive mechanisms related to climate. Remuneration is currently not based on performance, so the Company has not defined specific goals and strategies related to sustainability. In view of this, the

21 Remuneration Policy does not contain sustainability-related goals/impacts or performance metrics, so no benchmarks have been defined. (GOV-3_29b-d) The Company's Governing Board develops and, together with the Audit Committee, approves the Remuneration Policy, which must be submitted to the General Meeting for discussion and adoption. The Company's Remuneration Policy must be reviewed/updated every 4 years. (GOV-3_29e) Due Diligence Statement (GOV-4) The table below provides detailed information on the screening process for impacts on people and the environment, with cross-references to relevant disclosures in this sustainability statement. (GOV-4_32; GOV-4 AR10) Basic elements of due diligence Sustainability statement paragraphs Integrating due diligence into governance, strategy and business model GOV-2 - Information provided to the management, executive and supervisory bodies of the enterprise and the sustainability issues they address GOV-3 - Incorporating sustainability performance into incentive mechanisms SBM-3 E1 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 E2 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 E3 - Material impacts, risks and opportunities and their interaction with the strategy and business model E4 - Biodiversity and ecosystems SBM-3 E5 - Material impacts, risks and opportunities and their interaction with the strategy and business model S1 – Own workforce S2 - Workers in the value chain S3 - Affected communities SBM-3 G1 - Material impacts, risks and opportunities and their interaction with the strategy and business model Collaborate with relevant stakeholders during all key steps of the due diligence GOV-2 - Information provided to the management, executive and supervisory bodies of the enterprise and the sustainability issues they address SBM-2 - Stakeholder interests and positions IRO-1- Description of procedures for identifying and assessing significant impacts, risks and opportunities E1-2 - Policies for climate change mitigation and adaptation E3-1 - Water and marine resources policies E4 - Biodiversity and ecosystems E5-1 - Policies related to resource use and the circular economy S1 – Own workforce S2 - Workers in the value chain S3 - Affected communities

22 G1-1 - Policies on corporate culture and business conduct, and corporate culture Identification and assessment of adverse effects IRO-1 - Description of procedures for identifying and assessing significant impacts, risks and opportunities SBM-3 E1 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 E2 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 E3 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 E4 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 E5 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 S1 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 S2 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 S3 - Material impacts, risks and opportunities and their interaction with the strategy and business model SBM-3 G1 - Material impacts, risks and opportunities and their interaction with the strategy and business model Measures to address these adverse effects are mthe sky E1-3 - Measures and resources related to climate change policies E3-2 - Measures and resources related to water and marine resources E4 – Biodiversity and ecosystems E5-2 - Measures and resources related to resource use and the circular economy S1 – Own workforce S2 - Workers in the value chain S3 - Affected communities G1-3 - Preventing and detecting corruption and bribery Monitoring and communicating the effectiveness of these efforts Goals: E1-4 - Regarding climate change mitigation and adaptation specific goals E3-3 - Water and marine resources objectives E4 - Biodiversity and ecosystems E5-3 - Targets related to resource use and circular economy S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities Metrics: E1-5 - Energy consumption and structure E1-6 - Gross and total GHG emissions in scope 1, 2, 3 E1-7 - Financed through GHG removals and carbon credits GHG mitigation projects E3-4 - Water consumption E4 - Biodiversity and ecosystems E5-5 - Resource outflows Digitalization;

23 G1-4 - Confirmed cases of corruption and bribery Internal control over risk management and sustainability reporting (GOV-5) Risk management and internal control processes and systems related to sustainability reporting Currently, our company does not have risk management and internal control procedures and systems related to sustainability reporting. However, we plan to gradually introduce these systems over the next five years, following the preparation of the sustainability report, to ensure the transparency and reliability of our reports and to filter out any possible inaccuracies, errors, and omissions. (GOV-5_36) Main risks identified (GOV-5_36c) The Company assessed the risks arising along the entire value chain by applying the principle of dual materiality. As a result of the materiality analysis, environmental, social and corporate governance risks were all found to be significant. The table below presents the main risks identified related to the Company's activities, which arise in the upstream, own operations and downstream stages of the value chain. Business activity Risk Property rental It is important to consider how financially viable the insulation of a given property can be, how much this can be incorporated into the rental fees, and how much the tenants would reduce the utility costs. Fuel procurement The need to mitigate or remedy negative ecological impacts can require significant capital and operating expenditures, which has a negative financial impact on the business. Failure to prevent and proactively manage ecological impacts can lead to project delays, remediation costs, litigation liabilities, and reduced access to new projects and revenue streams. Managing fugitive methane emissions poses significant risks to the midstream industry, including potential reputational damage, operational costs, and regulatory fines. In the medium-sized industry, emissions from compressor engine exhaust, oil and condensate tank vents, natural gas processing, and diffuse emissions, in addition to emissions from mobile sources, can lead to increased operating or capital expenditures, regulatory or legal penalties, and other financial impacts, depending on the specific location of operation and the emissions regulations in effect. The introduction of product specifications and renewable fuel blends by regulatory jurisdictions poses significant compliance and operational risks, which could lead to long-term reductions in revenues, operating costs and/or market share. Remediation of inactive or decommissioned sites containing potentially hazardous materials can take several years and may result in liability for past operations, which has a negative financial impact on the company.

24 Corruption in the bidding process for exploration and production licenses in the oil and gas sector results in less qualified entities being awarded licenses, which can jeopardize public investments, increase the risk of litigation, and cause negative environmental impacts that can result in fines. Procurement of energy sources (electricity, gas, water) Entities face increasing operational, regulatory, reputational and financial risks due to water scarcity, water procurement costs, regulations on wastewater or water usage, and competition with local communities and other industries for limited water resources, especially in regions where water is scarce. Water supply challenges, potentially exacerbated by failures in critical infrastructure, such as water mains and sewers being shut down due to events such as earthquakes, could lead to an increase in the price of purchased water. This can result in higher operating costs and disastrous financial consequences. Energy management, utility services management Increasingly stringent environmental regulations on greenhouse gas emissions can lead to significant operating costs and capital expenditures for electricity providers. Failure to properly estimate capital expenditure needs and permitting costs, or other difficulties in reducing GHG emissions, can lead to significant financial impacts, such as asset write-offs, costs of acquiring carbon credits, or unexpected increases in operating and capital expenditures. Increased GHG emissions and potential gas leaks can lead to increased regulatory scrutiny, fines and sanctions, which can have a negative financial impact on the company. Utilities that do not effectively manage affordability may face financial risks such as reduced sales, loss of customers, and loss of market share as customers source energy from alternative sources or reduce their energy needs. Procurement of building materials (concrete, steel, wood, insulation materials) Energy procurement decisions involving fossil fuel-based energy production and consumption can lead to increased operating costs, decreased revenue, and/or reputational damage due to environmental impacts such as climate change and pollution. Increasing regulations and incentives for energy efficiency and renewable energy could lead to higher prices for traditional electricity sources and increased competition from alternative sources, potentially having negative financial impacts on the company. Infrastructure improvements and repairs Future capital investments may be at risk due to changing climate regulations. Downside risks may manifest themselves through project delays, cancellations and reduced long-term revenue growth opportunities, which could negatively impact financial position, profits, revenue and cash flows. Management and recycling of maintenance and renovation waste Entities that fail to effectively manage and reduce the ecological impacts associated with landfill operations, such as leachate and hazardous waste, may face regulatory sanctions, brand value impairment, loss of future business opportunities, and lawsuits, negatively impacting their financial position and increasing their operating costs. Minor construction work, demolitions The impacts of climate change, such as extreme weather events and changing climate patterns (flood risk, water scarcity, land degradation), could negatively impact areas where homebuilding companies develop homes and residential communities, leading to potential financial risks and reduced opportunities. Construction projects in water-scarce regions can lead to a decrease in land values and difficulties in obtaining permitting permits, which can result in negative financial impacts for businesses due to the loss of value of assets. Increasing climate risks, such as extreme weather events and changing climate patterns, could lead to falling long-term demand, declining land values, and rising long-term costs of home ownership.

25 Industrial development activities can lead to soil and water contamination, poor waste management, and over-stressing of water resources, potentially having negative impacts on the environment and affected communities. Companies that mismanage structural integrity and safety may face additional costs due to redesign or repair work and legal liabilities. Facility maintenance and operation Implementing comprehensive climate change adaptation strategies, considering trade-offs between different risk reduction strategies, and integrating cost-benefit considerations over the long term may require significant capital investment. Investment strategies involving assets located in floodplains and coastal regions exposed to severe weather may experience increased losses due to the effects of climate change, such as more frequent extreme weather events and changing climate patterns. Currently, our company does not have strategies to mitigate the identified key risks in the area of sustainability reporting, as well as related control mechanisms. Nevertheless, we are aware that progress in this area is of utmost importance for our future successful operation and meeting market expectations. Following the preparation of our sustainability report, we plan to gradually introduce systems and procedures over the next five years to develop effective risk management strategies and internal control mechanisms. (GOV-5_36c) The Company is currently in the process of incorporating the results of the risk assessment and internal control conducted in connection with its sustainability reporting process into its internal functions and procedures. The governing bodies will decide on this in the future. The Company does not yet incorporate sustainability-related risk assessment into its internal procedures. (GOV-5_36d) For now, the presentation of the report related to the 2024 Sustainability Report will take place during the board meetings (IT/AB) prior to the General Meeting and related to the adoption of the Company's separate and consolidated reports for 2024. After the adoption of these documents, they will be published as general meeting proposals to investors/shareholders at a time specified in the Company's Event Calendar. (GOV-5_36e) Strategy, Business Model and Value Chain (SBM-1) AKKO Invest Plc. is a publicly traded company registered in Hungary, which primarily engages in asset management activities. Its subsidiaries deal with, among other things, the utilization of industrial properties and residential property development. The Company provides services to its tenants, and there has been no change in the composition of the customer groups served compared to the previous reporting period. (SBM-1_40a) NEO Property Services Zrt. provides facilities management, property management, general construction and energy management services to its clients. Its client portfolio includes nearly 300 companies, with which it maintains long-term, stable partnerships. Its clients include Magyar Telekom, MOL, MÁV, EON.MVM, WING, Corvinus University, RTL Headquarters, and MOHU. Employing more than 500 employees, NEO operates over 10 million m² of outdoor

26 space and over 3 million m² of real estate. Despite the fierce competition and uncertain economic environment in the real estate management market, the company expanded its portfolio with new clients and projects in 2023. These include the technical operation of the SPAR store chain, ERSTE BANK branches, the YETTEL/Cetin towers, and the construction of bicycle racks at MÁV rural stations. In addition, it successfully extended the contract for the complex operation of MOL Plc.'s office buildings (excluding MOL Campus), and the cooperation also extended to the nationwide maintenance of the company group's outlying areas. (SBM-1_40a) Total number of employees (SBM-1_40 a) Company Number of employees (persons) AKKO and its subsidiaries 5 NEO 607 No employees will be employed in the remaining subsidiaries. We currently do not have sustainability goals for our relationships with significant service groups or customer categories. Regarding AKKO, a future goal may be to screen client groups in the medium or longer term. We do not intend to formulate sustainability goals for shareholders and investors. In the case of NEO, the primary goal is to create a filtered group of subcontractors after supplier due diligence, after which it is possible to formulate goals for the client and supplier group. (SBM-1_40 ef) Strategy (SBM-1_40 g) Our company is committed to environmentally conscious and sustainable operations, which is a fundamental pillar of our corporate responsibility and social commitment. As part of this strategy, we have prepared our first sustainability report for 2023, which establishes the framework for our sustainable operations and outlines our future goals and commitments in this area. Our strategic goal is to align our sustainability efforts closely with the key objectives of our business strategy. To this end, AKKO Invest Plc. intends to conduct its activities along the following guidelines:  By continuously expanding our investment portfolio, we aim to operate as an asset manager representing a clearly identifiable value in proportion to our assets.  We primarily focus on real economy investments, acquiring shares and properties in companies with favorable growth prospects and high profit-generating potential. We invest in sectors and areas of the real economy where there is a potential for outstanding returns, coupled with significant underpricing and/or high risk.

27 Business model, value chain presentation (SBM-1_42a-c) During the dual materiality analysis, in order to understand the business and value chain, a value chain analysis of AKKO and NEO was carried out, as described in chapter BP-1 - General basis for preparing a sustainability statement. In the case of AKKO, two value chains were identified, while in the case of NEO, four were identified. AKKO and its subsidiaries Asset management Real estate segment NEO Facility management Property management Energy management General construction During the analysis, we identified impacts, risks and opportunities along the value chains. The most important impacts, risks and opportunities are presented in detail in the relevant chapters. The following figures illustrate the mapped value chains at upstream, in-house and downstream levels, as well as the identified stakeholders.

31 Stakeholder interests and positions (SBM-2) The Company's stakeholders include those actors whose activities affect the Company's operations or who are affected by the Company's activities. In accordance with the ESRS requirements, we identified our most important stakeholders along the value chain during the dual materiality analysis. We have defined the method of communication with stakeholders, the objectives of cooperation, and the integration of stakeholder feedback into the company's operations. The table below summarizes our internal and external stakeholders based on the aspects described above. Our internal stakeholders (SBM-2_45 a) Interested party Method and channel of cooperation Purpose of cooperation Integrating feedback into the Company's operations Employees Internal communication (meetings, email, internal communication channels, events, complaint reporting systems) employment relationship Improving the workplace environment and processes based on employee feedback Associate departments (Purchasing, Finance, MKO) Internal communication (meetings, email, internal communication channels, events, complaint reporting systems) Ensuring effective cooperation and optimizing processes Incorporating experiences gained through interdisciplinary collaboration into processes Business management Internal communication (meetings, email, internal communication channels, events, complaint reporting systems) Regulation of corporate processes, development of corporate objectives Incorporating feedback taken into account during strategic decision-making into corporate strategy Owners General meeting, board meeting, regulatory approval processes Better understanding of owner expectations Defining strategic directions based on owner expectations

32 Our external stakeholders (SBM-2_45 a) Interested party Method and channel of cooperation Purpose of cooperation Integrating feedback into the Company's operations Financial analysis firms electronically, by phone and in person credit, account management, monitoring The Company will provide the necessary data services as requested by the interested company. Accountants and auditors in person, electronically Managing the daily administration and accounting of the Company, preparing reports, and providing monitoring data. The auditor checks and audits the reports. In accordance with the auditor's feedback, if necessary, the Company obtains or prepares/has prepared the necessary documentation for the audit of the report: e.g. bank audit request letters, updating of valuations IT service providers and technology partners electronically, by phone and in person assignment contract / service contract Development and optimization of technology infrastructure based on feedback from IT service providers Lawyers and legal advisors electronically, by phone and in person assignment contract / service contract Legal compliance and contract revision based on recommendations from legal advisors Risk management providers electronically, by phone and in person assignment contract / service contract Integrating risk management advice into the company's risk management processes Suppliers, subcontractors Direct communication, website, NMBS or other CAFM system Improving supplier relationships, directly communicating ethical and professional requirements, and enhancing communication Improving procurement processes and cooperation conditions based on supplier feedback Shareholders (individuals, institutions, companies) General meetings, annual reports, investor meetings Increasing shareholder satisfaction, strengthening investor confidence Taking shareholder feedback into account in corporate decision-making Financial institutions (banks, brokerage firms) electronically, by phone and in person credit, account management, monitoring The Company will provide the necessary data services as requested by the interested company. Tax authorities electronically preparation and submission of tax returns, payment of taxes (TAO, VAT, etc.) The Company answers the questions the authority asks, for example, before issuing a VAT refund.

33 Central Clearing House and Securities Depository electronically Ownership matching, use of the CAPS system, e.g. arranging share creation in the case of securities listing In accordance with the requests related to the use of the KELER CAPS system, other documentation/requests of the Company, e.g. uploading of agenda items for the general meeting, ownership matching, etc. are uploaded to the system in a timely manner. Local communities Press appearances, charity events, website Mapping the impact of the Company's operations (for example, noisy equipment may disturb neighbors), CSR activities Developing corporate social responsibility programs based on feedback from local communities Strategic partners LEO and BCSDH events and other professional events and workshops Professional advocacy, development of common professional and ethical guidelines, education Integrating feedback from strategic partners when developing joint projects and policies Manufacturers and distributors of maintenance and hygiene materials and tools Direct communication, purchasing platforms Optimization of procurement processes, improvement of product quality Improving the quality of services based on feedback from manufacturers and distributors Companies and institutions that use facilities management and infrastructure services Contracts, regular meetings Increasing service standards, meeting customer needs Improving service processes based on customer feedback Property users (tenants, residents) Direct communication, customer service Increasing tenant satisfaction, problem management Improving services and the residential environment based on feedback from property users Supervisory bodies (BSE, MNB) electronically prudent operation, continuous or occasional data provision, disclosures Adapts and develops necessary policies as needed. The Company incorporates information presented at BSE workshops (e.g. ESEF compliance) into its operations and reporting. Municipalities electronically payment of taxes (building tax) Incorporating municipal feedback into strategic and operational planning Clients, customers Regular meetings, reports, management and operational Better understanding of customer expectations, improving the complaint Integrating feedback from clients and customers into the company's operations is key to

34 level meetings, HelpDesk, NMBS notification or other CAFM system handling process, increasing customer satisfaction continuous improvement and increasing customer satisfaction. Energy traders and utility companies Electronically, by phone and in person Energy procurement optimization, cost efficiency Integrating energy efficiency feedback into the corporate energy strategy Architectural and design offices Direct communication, project meetings Development of architectural plans, implementation of projects Optimizing design processes and construction projects based on feedback from architects Customers and end users (individuals, investors, customers, companies) Regular meetings, reports, online platforms Better understanding of customer expectations, improving the complaint handling process, increasing customer satisfaction Improving services based on customer feedback

35 The interests and positions of the parties involved were analyzed during the Company's materiality assessment. Through a thorough analysis of the business segments, we identified and assessed relevant impacts, risks and opportunities. Related to these business segments, we defined the stakeholder groups identified during the value chain analysis. In order to authentically represent the interests of stakeholder groups, we have appointed "representative" individuals within the Company who are responsible for representing the interests of the stakeholder groups in the validation process of IROs. The Company's management, executive and supervisory bodies are regularly informed about the positions and interests of relevant stakeholders regarding the company's sustainability impacts. The focus of the information is on areas of improvement in the Company's sustainability performance. It is of paramount importance that the necessary corporate sustainability policies, regulations, goals, as well as the related impacts, risks and procedures are developed in the near future. The adoption and approval of these documents is expected to be carried out by the Company's Governing Board and Audit Committee. Monitoring of sustainability activities and results will be the responsibility of the Company's employees, who will report regularly to the superior body and the Governing Board. (SBM-2_45 b-d) In the case of NEO, managing the company's sustainable development falls within the competence of the CEO. The members of the Governing Board monitor and approve fundamental economic and process management issues. The interests of the parties concerned are presented and discussed at Board meetings. (SBM-2_45 b-d) Material impacts, risks and opportunities and their interaction with the strategy and business model (SBM-3) Within the framework of the dual materiality analysis, we identified the material impacts, risks and opportunities in the upstream, own operations and downstream sections of the value chain based on the value chains presented in the SBM-1 – Strategy, business model and value chain chapter. The Company's significant impacts, risks and opportunities on society and the environment, as well as their interactions with the strategy and business model, are detailed in the relevant thematic standards. In the relevant sections, we describe in detail the ESRS topics identified as material and report on the corresponding policies, objectives, measures and indicators in relation to the material impacts, risks and opportunities. The impacts, risks and opportunities covered by the ESRS disclosure requirements are described in detail in the thematic standards. The table below provides an overview of the impacts, risks and opportunities covered by additional organization-specific disclosures. (SBM- 3_48 a,c,h) The following Digitalization-related opportunity was not identified during the dual materiality analysis, but was determined after management validation. Impacts, risks, opportunities Entity-specific indicator Indicator purpose Related ESRS topic

36 Investment or operating costs associated with waste management strategies, such as reduced waste generation, efficient treatment and disposal, and recycling and recovery, can lead to cost savings in the long term and reduce the risk of remediation obligations or regulatory penalties. Digitalization During the development of the "Charlie" bug reporting mobile application, we focused on expanding functions, improving usability, and reducing paper usage. With the development of the NMBS energy module, NEO enables the recording and tenant-level tracking of energy consumption data for properties, which helps optimize energy consumption. E5 - Waste As a publicly traded company, the Company is obliged to publish all essential and relevant information on the platforms of the Budapest Stock Exchange (BSE) and the Hungarian National Bank (MNB). Disclosure guidelines are defined by the BSE's business rules and relevant legislation, which stipulate the significant events and developments that a listed issuer must mandatorily publish. It may pose a risk if the Company does not publish the necessary information at the right time or on all necessary platforms. Furthermore, it is a risk factor that the MNB signature card of the employee concerned must always be valid. The wording of disclosure materials should be reviewed by others, such as lawyers, if necessary. Currently, the Company does not conduct resilience analysis in relation to its strategy and business model. (SBM-3_48f) Description of the process for identifying and assessing significant impacts, risks and opportunities (IRO-1) Within the framework of the dual materiality analysis, the Company identified the impacts, risks and opportunities on people and the environment along the value chains presented in the SBM- 1 – Strategy, business model and value chain chapter, focusing on the upstream, own operations and downstream stages. During the analysis, IROs (Impact, Risk and Opportunity) defined based on industry literature represent positive and negative impacts, risks and opportunities associated with sectors and activities under the ESRS. These IROs were defined in the context of the activities identified during the value chain analysis. The Company's ESG experts reviewed the long list of IROs to determine which IROs were relevant to the Company's operations. The shortened IRO list was compiled as a result of this process. The shortlist served as the basis for the assessment of impacts and financial materiality, where potential and actual impacts on people and the environment were assessed according to the following criteria: scale, scope, remediability and likelihood.

37 When assessing financial materiality, risks and opportunities were assessed along the following dimensions: magnitude and probability of the potential financial impact. The threshold was determined based on the "trend-break" principle before the start of the evaluation, thereby minimizing the possibility of bias towards individual ESRS topics. Topics that crossed the threshold were found to be relevant. The Company's management was informed about the results of the assessment during a workshop, where they had the opportunity to modify the list of identified material topics. (IRO- 1_53a,b,c) The identification of impacts, risks and opportunities has not yet been integrated into the decision-making processes, as this was the Company's first dual materiality analysis. In the future, its incorporation will become essential. (IRO-1_53d) Sustainability impacts, risks and opportunities are based on industry-specific literature research. (IRO-1_53g) The Company's sustainability procedures have changed compared to the previous reporting period: while a simplified sustainability report was prepared for the 2023 business year, the report for the 2024 business year has already taken a consolidated form. In addition to the dual materiality analysis, the taxonomy report is also displayed. The review is expected to be due in mid-2025, as sustainability policies need to be developed, and these documents can set out the timeframes and possible dates for the review. (IRO-1_53h) Disclosure requirements under ESRS covered by corporate sustainability statements (IRO-2) The table below presents the disclosure requirements by topic and sub-topic that the Company has met based on the results of the materiality assessment. The table also includes the page numbers where the relevant disclosures can be found in the sustainability statement. (IRO- 2_56) Disclosure requirement Page number General information ESRS 2 – General Disclosures 8 Environmental topics ESRS E1 – Climate Change - Adaptation to Climate Change 47 ESRS E1 – Climate Change - Climate Change Mitigation 55 ESRS E1 – Climate Change - Energy 58 ESRS E3 - E3 Water and Marine Resources – Water/Water Abstraction 62 ESRS E3 - E3 Water and Marine Resources – Water/Water Consumption 65 ESRS E4 Biodiversity and Ecosystems - Direct drivers of biodiversity loss / Land use change, freshwater use change and marine use change 67 Social issues ESRS S1 – Own workforce - Working conditions/Health and safety 88 ESRS S2 – Workers in the value chain - Working conditions/Health and safety 90

38 ESRS S3 – Affected Communities - Economic, Social and Cultural Rights of Communities / Water and Water Utilities 93 ESRS S4 - Consumers and end-users - Personal safety of consumers and/or end-users/Health and safety 96 Corporate governance topics ESRS G1 – Business Conduct - Corporate Culture 101 ESRS G1 – Business Conduct - Prevention and Detection, including Training 103 ESRS G1 – Business Conduct - Corruption and Bribery / Incidents 104

39 The table below presents the data points from different EU legislation, indicating their location in the sustainability statement. The table also includes data points that the Company has determined to be immaterial, for which we have applied the designation “Immaterial” in accordance with paragraph 35 of ESRS 1. (IRO-2__56) Reference to EU legislation from Appendix B of the ESRS standard, subject to specific disclosure requirements Disclosure requirement and associated data point Reference to the Regulation on Sustainability Disclosures Does the statement include the listed data point? (YES/NOT IMPORTANT) Reference to Pillar 3 Does the statement include the listed data point? (YES/NOT IMPORTANT) Reference to the Benchmarks Regulation Does the statement include the listed data point? (YES/NO) Reference to the EU Climate Regulation Does the statement include the listed data point? (YES/NOT IMPORTANT) ESRS 2 GOV-1 Gender balance on the Governing Board Paragraph 21(d) Indicator No. 13 in Table 1 of Annex I YES Annex II to Commission Delegated Regulation (EU) 2020/1816 ( 5 ) YES ESRS 2 GOV-1 Percentage of independent directors referred to in paragraph 21(e) Annex II to Delegated Regulation (EU) 2020/1816 YES ESRS 2 GOV-4 Due Diligence Statement Paragraph 30 Indicator No. 10 in Table 3 of Annex I YES ESRS 2 SBM-1 Participation in fossil fuel activities Paragraph 40(d)(i) Indicator No. 4 in Table 1 of Annex I YES Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Table 1: Qualitative information on environmental risk and Table 2: Qualitative information on social risk Annex II to Delegated Regulation (EU) 2020/1816 YES ESRS 2 SBM-1 Participation in activities related to the production of chemicals Paragraph 40(d)(ii) Indicator No. 9 in Table 2 of Annex I NOT IMPORTANT Annex II to Commission Delegated Regulation (EU) 2020/1816’ NOT IMPORTANT ESRS 2 SBM-1 Participation in activities related to disputed weapons Paragraph 40(d)(iii) Indicator No. 14 in Table 1 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1818 NOT IMPORTANT

40 Article 12(1), Annex II of Delegated Regulation (EU) 2020/1816 NOT IMPORTANT ESRS 2 SBM-1 Participation in activities related to tobacco growing and production Paragraph 40(d)(iv) Delegated Regulation (EU) 2020/1818 NOT IMPORTANT Article 12(1), Annex II of Delegated Regulation (EU) 2020/1816 ESRS E1-1 Plan for the transition to climate neutrality by 2050 Paragraph 14 Regulation (EU) 2021/1119, Article 2(1) NOT IMPORTANT ESRS E1-1 Undertakings excluded from EU Paris-aligned benchmarks Paragraph 16(g) Article 449a Regulation (EU) No 575/2013 NOT IMPORTANT Delegated Regulation (EU) 2020/1818, Article 12(1)(d)-(g) and Article 12(2). NOT IMPORTANT Commission Implementing Regulation (EU) 2022/2453, Table 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, issuance volume and remaining maturity NOT IMPORTANT ESRS E1-4 GHG emission reduction target paragraph 34 Indicator No. 4 in Table 2 of Annex I YES Article 449a Regulation (EU) No 575/2013 NOT IMPORTANT Delegated Regulation (EU) 2020/1818, Article 6 Commission Implementing Regulation (EU) 2022/2453, Table 3: Banking book – Climate change transition risk: Alignment metrics ESRS E1-5 Energy use from fossil sources, broken down by source (only sectors with significant climate impact) Paragraph 38 Indicator No. 5 of Table 1 and Indicator No. 5 of Table 2 of Annex I NOT IMPORTANT

41 ESRS E1-5 Energy consumption and structure, paragraph 37 Indicator No. 5 in Table 1 of Annex I NOT IMPORTANT ESRS E1-5 Energy intensity in activities in sectors with a high climate impact Paragraphs 40-43 Indicator No. 6 in Table 1 of Annex I NOT IMPORTANT ESRS E1-6 Gross and total GHG emissions in scope 1, 2, 3 Paragraph 44 Indicators 1 and 2 of Table 1 of Annex I NOT IMPORTANT Article 449a Regulation (EU) No 575/2013 Delegated Regulation (EU) 2020/1818, Article 5(1). Article 6 and Article 8(1) Commission Implementing Regulation (EU) 2022/2453, Table 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, issuance volume and remaining maturity ESRS E1-6 Gross GHG Emission Intensity Paragraphs 53–55 Indicator No. 3 in Table 1 of Annex I NOT IMPORTANT Regulation (EU) No 575/2013, Article 449a Regulation (EU) 2020/1818, Article 8(1) Commission Implementing Regulation (EU) 2022/2453, Table 3: Banking book – Climate change transition risk: Alignment metrics ESRS E1-7 GHG Removals and Carbon Credits Paragraph 56 Regulation (EU) 2021/1119, Article 2(1) ESRS E1-9 Benchmark portfolio exposure to climate-related physical risks Paragraph 66 Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II

42 ESRS E1-9 Amounts of money broken down by acute and chronic physical risk, paragraph 66(a) ESRS E1-9 Location of significant assets exposed to significant physical risk, paragraph 66(c) Regulation (EU) No 575/2013, Article 449a NOT IMPORTANT Commission Implementing Regulation (EU) 2022/2453, recitals (46) and (47); Table 5: Bank Book – Physical Risk Related to Climate Change: Exposure to physical risks. NOT IMPORTANT ESRS E1-9. Breakdown of the book value of real estate assets by energy efficiency class Paragraph 67(c) Regulation (EU) No 575/2013, Article 449a NOT IMPORTANT Commission Implementing Regulation (EU) 2022/2453, recital (34); Table 2: Banking book – Climate change transition risk: Loans secured by real estate – Energy efficiency of the collateral NOT IMPORTANT ESRS E1-9 The extent of the portfolio’s exposure to climate- related opportunities Paragraph 69 Delegated Regulation (EU) 2020/1818, Annex II NOT IMPORTANT

43 ESRS E2-4 Quantities of each pollutant listed in Annex II of the European PRTR Regulation (European Pollutant Release and Transfer Register) released to air, water and land, paragraph 28 Indicator No. 8 in Table 1 of Annex I, Indicator No. 2 in Table 2 of Annex I, Indicator No. 1 in Table 2 of Annex I, Indicator No. 3 in Table 2 of Annex I NOT IMPORTANT ESRS E3-1 Water and Marine Resources, paragraph 9 Indicator No. 7 in Table 2 of Annex I YES ESRS E3-1 Targeted Policy, paragraph 13 Indicator No. 8 in Table 2 of Annex I NOT IMPORTANT ESRS E3-1 Sustainable Oceans and Seas Paragraph 14 Indicator No. 12 in Table 2 of Annex I NOT IMPORTANT ESRS E3-4 Total recycled and reused water, paragraph 28(c) Indicator No. 6.2 in Table 2 of Annex I NOT IMPORTANT ESRS E3-4 Total water consumption from own activities in m3/million EUR net revenue Paragraph 29 Indicator No. 6.1 in Table 2 of Annex I NOT IMPORTANT ESRS 2 – IRO 1 – E4 Paragraph 16(a)(i) Indicator No. 7 in Table 1 of Annex I ESRS 2 – IRO 1 – E4 Paragraph 16(b) Indicator No. 10 in Table 2 of Annex I ESRS 2 – IRO 1 – E4 Paragraph 16(c) Indicator No. 14 in Table 2 of Annex I ESRS E4-2 Sustainable land use/agricultural practices or policies Paragraph 24(b) Indicator No. 11 in Table 2 of Annex I NOT IMPORTANT

44 ESRS E4-2 Sustainable ocean/marine practices or policies Paragraph 24(c) Indicator No. 12 in Table 2 of Annex I NOT IMPORTANT ESRS E4-2 Policies to address deforestation, paragraph 24(d) Indicator No. 15 in Table 2 of Annex I NOT IMPORTANT ESRS E5-5 Non-recycled waste, paragraph 37(d) Indicator No. 13 in Table 2 of Annex I NOT IMPORTANT ESRS E5-5 Hazardous Waste and Radioactive Waste, paragraph 39 Indicator No. 9 in Table 1 of Annex I NOT IMPORTANT ESRS 2 – SBM3 – S1 Risk of Forced Labor, paragraph 14(f) Indicator No. 13 in Table 3 of Annex I NOT IMPORTANT ESRS 2 – SBM3 – S1 Risk of child labour Paragraph 14(g) Indicator No. 12 in Table 3 of Annex I NOT IMPORTANT ESRS S1-1 Political commitments on human rights Paragraph 20 Indicator No. 9 of Table 3 and Indicator No. 11 of Table 1 of Annex I NOT IMPORTANT ESRS S1-1 Due Diligence Policies on Matters Covered by Fundamental Conventions 1 to 8 of the International Labour Organization, paragraph 21 Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT ESRS S1-1 Procedures and measures to prevent trafficking in human beings Paragraph 22 Indicator No. 11 in Table 3 of Annex I NOT IMPORTANT ESRS S1-1 Occupational Accident Prevention Policy or Management System, paragraph 23 Indicator No. 1 in Table 3 of Annex I NOT IMPORTANT ESRS S1-3 Grievance/Complaint Handling Mechanisms, paragraph 32(c) Indicator No. 5 in Table 3 of Annex I NOT IMPORTANT

45 ESRS S1-14 Number of fatalities and number and rate of work- related accidents, paragraph 88(b) and (c) Indicator No. 2 in Table 3 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT ESRS S1-14 Number of days lost due to injury, accident, death or illness 88. e) Indicator No. 3 in Table 3 of Annex I NOT IMPORTANT ESRS S1-16 Unadjusted gender pay gap 97(a) Indicator No. 12 in Table 1 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT ESRS S1-16 Excessive CEO Compensation Rate 97. b) Indicator No. 8 in Table 3 of Annex I NOT IMPORTANT ESRS S1-17 Occurrence of discrimination, paragraph 103(a) Indicator No. 7 in Table 3 of Annex I NOT IMPORTANT ESRS S1-17. Disregard for UN Guiding Principles on Business Responsibility and Human Rights and OECD Paragraph 104(a) Indicator No. 10 of Table 1 and Indicator No. 14 of Table 3 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT Delegated Regulation (EU) 2020/1818, Article 12(1) ESRS 2 – SBM3 – S2 Significant risk of child or forced labor in the value chain, point 11(b) Indicators 12 and 13 of Table 3 of Annex I NOT IMPORTANT ESRS S2-1 Political commitments related to human rights Section 17 Indicator No. 9 of Table 3 and Indicator No. 11 of Table 1 of Annex I NOT IMPORTANT ESRS S2-1 Policies for workers in the value chain Section 18 Indicators 11 and 4 of Table 3 of Annex I NOT IMPORTANT ESRS S2-1 Disregard for UN Guiding Principles on Business Responsibility and Human Rights Indicator No. 10 in Table 1 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT

46 and OECD Guidelines Paragraph 19 Delegated Regulation (EU) 2020/1818, Article 12(1) ESRS S2-1 Due Diligence Policies on Matters Covered by Fundamental Conventions 1 to 8 of the International Labour Organization, paragraph 19 Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT ESRS S2-4 Human rights issues and incidents related to the upstream and downstream value chain Paragraph 36 Indicator No. 14 in Table 3 of Annex I NOT IMPORTANT ESRS S3-1 Political commitments on human rights, paragraph 16 Indicator No. 9 of Table 3 and Indicator No. 11 of Table 1 of Annex I NOT IMPORTANT ESRS S3-1 Failure to comply with the UN Guiding Principles on Business Responsibility for Human Rights, the ILO Principles or the OECD Guidelines Section 17 Indicator No. 10 in Table 1 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Article 12(1) ESRS S3-4 Human Rights Issues and Incidents, paragraph 36 Indicator No. 14 in Table 3 of Annex I NOT IMPORTANT ESRS S4-1 Consumer and End- User Policies, paragraph 16 Indicator No. 9 of Table 3 and Indicator No. 11 of Table 1 of Annex I NOT IMPORTANT ESRS S4-1 Failure to comply with the UN Guiding Principles on Business and Human Rights and the OECD Guidelines Section 17 Indicator No. 10 in Table 1 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT Delegated Regulation (EU) 2020/1818, Article 12(1)

47 ESRS S4-4 Human Rights Issues and Incidents, paragraph 35 Indicator No. 14 in Table 3 of Annex I NOT IMPORTANT ESRS G1-1 UN Convention against Corruption, paragraph 10(b) Indicator No. 15 in Table 3 of Annex I NOT IMPORTANT ESRS G1-1 Whistleblower Protection Paragraph 10(d) Indicator No. 6 in Table 3 of Annex I YES ESRS G1-4 Fines imposed for violations of anti-corruption and anti-bribery laws, paragraph 24(a) Indicator No. 17 in Table 3 of Annex I NOT IMPORTANT Delegated Regulation (EU) 2020/1816, Annex II NOT IMPORTANT ESRS G1-4 Anti-corruption and anti-bribery standards paragraph 24(b) Indicator No. 16 in Table 3 of Annex I YES

48 Information on significant impacts, risks and opportunities identified by the enterprise (IRO- 2_59) Below we summarize how we determined the information to be disclosed in relation to the Company's material impacts, risks and opportunities, including the application of thresholds and the application of the criteria in section 3.2 of ESRS 1 when determining the materiality of material matters and information.  The identification of information on significant impacts, risks and opportunities was carried out in two ways: o 1. Bottom-up: We compiled the long list of IROs based on the IROs related to the business activities identified during the value chain analysis. The IROs deemed relevant by the Company's ESG experts provided the short list, which was used to identify sustainability topics according to the ESRS. o 2. Top-down: During the top-down approach, we supplemented the list of relevant sustainability issues according to ESRS 1 AR 16, identifying topics not covered by the bottom-up approach. These "missed" ESRS topics were evaluated by the company's management to see if they were still relevant or if they should still be included in the sustainability topics.  The definition of thresholds is described in IRO-1 – Procedure for identifying and assessing significant impacts, risks and opportunities.  The materiality assessment process corresponds to the flow chart in Appendix E of ESRS 1.  As a result of the dual materiality analysis, topics that met the impact and/or financial materiality criteria were included in the material topic list. The list of material topics was approved by the company's management, who amended the list to include IT, digitalization and Waste. Three sub-themes of the E4 Biodiversity and Ecosystems standard were removed from the essential topics: drivers of biodiversity loss/pollution, impacts and dependencies of ecosystem services, and drivers of biodiversity loss/climate change. We decided to omit these topics because the Company's activities do not directly impact climate change and do not drastically interfere with biodiversity.  All data points from ESRS 2 have been published.  The thematic ESRS disclosure requirements listed in Appendix C of ESRS 2 were applied during the IRO-1 process and are described under the relevant topics.  Our company describes the material topics identified during the dual materiality analysis in this sustainability statement.  Entity-specific information is presented in section SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model, as well as in related sections.  Our company was unable to disclose the information required by the thematic or sector- specific ESRS disclosure requirements or the ESRS 2 minimum disclosure requirements because it does not have relevant policies. We therefore indicate that this is the case and indicate the planned timeframe for implementation in our report.  The company discloses metrics related to material sustainability issues in thematic disclosures.  The Company omitted information required under a disclosure requirement data point in the section on the relevant thematic ESRS metrics and targets because it did not

49 consider it material and concluded that this information was not necessary to achieve the purpose of the disclosure requirement.  As presented in the chapter IRO-2 – Disclosure requirements under the ESRS covered by the Company’s sustainability statements, the company has indicated that the information in question is “not material” when it waives the disclosure of information required by one of the data points from other EU legislation listed in Appendix B of ESRS 2.

50 Environment Climate change (E1) It is a key element of the EU's sustainability reporting standards, which specifically focus on climate change-related information. The E1 The standard aims to make it possible to measure companies' climate change-related impacts, risks and opportunities in a uniform, transparent and comparable manner. The Company has not yet implemented sustainability-related performance evaluation. Management does not take climate-related considerations into account when remunerating members of the management, executive, or supervisory boards. Our medium-term plans include transforming the compensation and incentive system for senior managers into a strategy. This means that company leaders should focus on sustainability goals and results in addition to their current goals. One of the key issues facing the real estate sector for the future is the impacts of climate change and its consequences. Climate change-related action and policy development are also essential in the future. Our company does not yet have such a strategic plan this year. Our medium-term plans include conducting an environmental resilience analysis, which examines how resilient the company is to climate change and environmental risks. The growth of our real estate management and general construction activities also requires us to analyze how extreme weather events, sustainability regulations and green technology implementation, and water and energy efficiency strategies are reflected in our services and operations. Our most important goal in this regard is to develop an action plan to address the most important risks. We also want to ensure that the company remains sustainable and competitive in the long term. Incorporating sustainability performance into incentive mechanisms (ESRS 2 GOV-3 E1) Incorporating sustainability performance into incentive mechanisms (ESRS 2 GOV-3) Chapter c. presents the integration of sustainability performance into incentive mechanisms. Climate considerations are not taken into account in the remuneration of the Company's management, and the performance of board members is not separately assessed, so GHG emission reduction targets have not been formulated, so a performance evaluation in this regard is not possible. Climate Change Mitigation Transition Plan (E1-1_17, E1-1_14, E1-1_AR 1.)

51 The Company does not yet have a transition plan for climate change mitigation. The Company has not yet identified any transition risk related to climate change, but it plans to implement it into its internal decision-making processes and internal control procedures. This could definitely be formulated and implemented as a medium- or long-term goal. The sector in which the company operates has a major impact on climate change, so the preparation of a transition plan for climate change mitigation also requires that the company's current impact on climate change be examined in advance. The first step is to assess energy consumption and greenhouse gas emissions. Subsequently, identifying with the goals set out in the Paris Agreement, we take company-level steps and create action plans. It is important to note that the Company is not excluded from EU benchmarks aligned with the Paris Agreement. (E1-1_16 g) Significant impacts, risks and opportunities and their interaction with the strategy and business model (ESRS 2 SBM-3 E1) THE Material impacts, risks and opportunities and their interaction with the strategy and business model (SBM-3) In chapter c. we described the Company's approach to resilience analysis. We further stated that the impacts, risks and opportunities covered by the ESRS disclosure requirements are described in detail in the thematic standards. The impacts, risks and opportunities related to the E1 Climate Change topic are summarized in the tables below according to each sub-topic.

52 The Company identified the following climate-related material impacts during the dual materiality analysis. (ESRS 2 SBM-3 E1) ESRS E1 sub/sub-sub theme Value chain Business activities Effect description Impact characteristics Negative impact on human rights Adaptation to climate change Upstream Procurement of energy sources (electricity, power, gas) Electricity generation, which is mainly powered by burning fossil fuels, produces large amounts of greenhouse gases such as carbon dioxide, methane and nitrous oxide, which contribute to climate change and have a negative impact on the environment. Negative (actual / long term: > 5 years) No Energy Upstream Procurement of energy sources (electricity, power, gas) Electricity generation, which is mainly powered by burning fossil fuels, produces large amounts of greenhouse gases such as carbon dioxide, methane and nitrous oxide, which contribute to climate change and have a negative impact on the environment. Negative (actual / short term: current reporting year) No Climate change mitigation Own operation Management and execution of construction projects Projects in the extractive industry and large buildings, which can contribute to global GHG emissions, can have negative externalities on climate regulation and public health. Negative (actual / medium term: <= 5 év) No Climate change mitigation Downstream Construction and demolition waste management and recycling The operation of landfills by businesses contributes significantly to global greenhouse gas emissions, as they produce methane, a potent greenhouse gas. This has a negative impact on the environment by exacerbating climate change. Negative (actual / short term: current reporting year) No Energy Upstream Energy sources (electricity, gas) Electricity generation, which is mainly powered by burning fossil fuels, produces large amounts of greenhouse gases such as carbon dioxide, methane and nitrous oxide, which contribute to climate change and have a negative impact on the environment. Negative (actual / medium term: <= 5 év) No Energy Upstream Energy sources (electricity, gas) Gas leaks can lead to diffuse methane emissions, further exacerbating global temperature increases and the consequences of climate change. Negative (potential / medium term: <= 5 év) No

53 The following table provides an overview of the Company's material climate-related risks and opportunities, as well as their financial impacts. In the case of risks, we have indicated whether they are climate-related physical or transition risks. (ESRS 2 SBM-3 E1) Sub-/sub- topic(s) Value chain location Business activities Description Characteristic Financial impact category Climate change mitigation Own operation Property rental It is important to consider how financially viable the insulation of a given property can be, and to what extent this can be incorporated into the rental fees, thus reducing the overhead costs by tenants. Risk (transition risk, medium term: <= 5 év) Cash Flow Adaptation to climate change Own operation Rental / sales activities (advertising, conclusion of rental / purchase contracts) The summers have been hot in the last few years and cooling upgrades/cooling of certain properties require investment. Opportunity (short term: current reporting year) Cost or access to capital Energy Own operation Rental / sales activities (advertising, conclusion of rental / purchase contracts) The summers have been hot in the last few years and cooling upgrades/cooling of certain properties require investment. Opportunity (short term: current reporting year) Cash Flow Climate change mitigation Own operation Industrial property rental It is worth considering installing solar panels on the given property, the question is what kind of return can be expected, and whether other support can be used (via tender). Opportunity (short term: current reporting year) Development

54 Climate change mitigation Upstream Fuel procurement The need to mitigate or remedy negative ecological impacts can require significant capital and operating expenditures, which has a negative financial impact on the business. Risk (physical risk, medium term: <= 5 év) Development Adaptation to climate change Upstream Fuel procurement Failure to prevent and proactively manage ecological impacts can lead to project delays, remediation costs, litigation liabilities, and reduced access to new projects and revenue streams. Risk (physical risk, medium term: <= 5 év) Performance Adaptation to climate change Own operation Facility maintenance and operation Implementing comprehensive climate change adaptation strategies, considering trade-offs between different risk reduction strategies, and integrating cost-benefit considerations over the long term may require significant capital investment. Risk (transition risk, medium term: <= 5 év) Development Adaptation to climate change Own operation Facility maintenance and operation Investment strategies involving assets located in floodplains and coastal regions exposed to severe weather may experience increased losses due to the effects of climate change, such as more frequent extreme weather events and changing climate patterns. Risk (physical risk, long term: > 5 years) Position

55 Adaptation to climate change Own operation Minor construction work, demolitions The impacts of climate change, such as extreme weather events and changing climate patterns (flood risk, water scarcity, land degradation), could negatively impact areas where homebuilding companies develop homes and residential communities, leading to potential financial risks and reduced opportunities. Risk (physical risk, medium term: <= 5 év) Cash Flow Adaptation to climate change Own operation Infrastructure improvements and repairs Future capital investments may be at risk due to changing climate regulations. Downside risks may manifest themselves through project delays, cancellations and reduced long-term revenue growth opportunities, which could negatively impact financial position, profits, revenue and cash flows. Risk (transition risk, medium term: <= 5 év) Development Adaptation to climate change Own operation Minor construction work, demolitions Increasing climate risks, such as extreme weather events and changing climate patterns, could lead to falling long-term demand, declining land values, and rising long-term costs of home ownership. Risk (physical risk, long term: > 5 years) Cost or access to capital

56 Climate change mitigation Upstream Building materials (concrete, steel, wood, insulation materials) Energy procurement decisions involving fossil fuel- based energy production and consumption can lead to increased operating costs, decreased revenue, and/or reputational damage due to environmental impacts such as climate change and pollution. Risk (transition risk, short term: current reporting year) Performance Climate change mitigation Upstream Building materials (concrete, steel, wood, insulation materials) Increasing regulations and incentives for energy efficiency and renewable energy could lead to higher prices for conventional electricity sources and increased competition from alternative sources, potentially having negative financial impacts on the company. Risk (transition risk, medium term: <= 5 év) Development Climate change mitigation Upstream Fuel procurement In the medium-sized industry, emissions from compressor engine exhaust, oil and condensate tank vents, natural gas processing, and diffuse emissions, in addition to emissions from mobile sources, can lead to increased operating or capital expenditures, regulatory or legal penalties, and other financial impacts, depending on the specific location of operation and the emissions regulations in effect. Risk (transition risk, medium term: <= 5 év) Performance

57 Energy Upstream Fuel procurement The introduction of product specifications and renewable fuel blends by regulatory jurisdictions poses significant compliance and operational risks, which could lead to long-term reductions in revenues, operating costs and/or market share. Risk (transition risk, medium term: <= 5 év) Cost or access to capital Energy Own operation Energy management, utility services management Increasingly stringent environmental regulations on greenhouse gas emissions can lead to significant operating costs and capital expenditures for electricity providers. Risk (transition risk, short term: current reporting year) Development Climate change mitigation Own operation Energy management, utility services management Failure to properly estimate capital expenditure needs and permitting costs, or other difficulties in reducing GHG emissions, can lead to significant financial impacts, such as asset write-offs, costs of acquiring carbon credits, or unexpected increases in operating and capital expenditures. Risk (transition risk, medium term: <= 5 év) Cash Flow Energy Own operation Energy management, utility services management Failure to properly estimate capital expenditure needs and permitting costs, or other difficulties in reducing GHG emissions, can lead to significant financial impacts, such as asset write-offs, costs of acquiring carbon credits, or unexpected increases in operating and capital expenditures. Risk (transition risk, short term: current reporting year) Development

58 Climate change mitigation Own operation Energy management, utility services management Increased GHG emissions and potential gas leaks can lead to increased regulatory scrutiny, fines and sanctions, which can have a negative financial impact on the company. Risk (transition risk, medium term: <= 5 év) Position Energy Own operation Energy management, utility services management Utilities that do not effectively manage affordability may face financial risks such as reduced sales, loss of customers, and loss of market share as customers source energy from alternative sources or reduce their energy needs. Risk (transition risk, medium term: <= 5 év) Performance

59 Description of procedures for identifying and assessing significant climate-related impacts, risks and opportunities (ESRS 2 IRO-1 E1) A detailed description of the process for identifying and assessing significant impacts, risks and opportunities Description of the process for identifying and assessing significant impacts, risks and opportunities (IRO-1) contained in chapter c. Using the methodologies described in this chapter, we identified and assessed the Company's impacts, risks and opportunities on climate change. We have examined the potential risks and impacts of the Company's activities that could affect climate change. We paid special attention to energy consumption and energy type, as well as greenhouse gas emissions for properties owned by the Company and its subsidiaries. Furthermore, determining the type and quantity of waste generated was also an important factor in the analysis. (ESRS 2 IRO-1 E1 20a) During the assessment of climate-related risks, we determined based on literature research whether the given material risk is considered a physical or transition risk. In identifying climate physical and transition risks, the Company did not consider high-emission climate change scenarios. Furthermore, the Company's assets and business activities have not been assessed for their exposure to, or sensitivity to, these climate hazards. (ESRS 2 IRO-1 E1 20 b,c) Policies for climate change mitigation and adaptation (E1-2) The Company has not yet adopted a climate change mitigation policy as there has been no immediate need for it. However, due to the scope of activities, it is justified to develop and implement this policy. Future policy could focus on addressing the risks posed by climate change, with a particular focus on protecting the real estate portfolio against extreme weather events. Through energy efficiency measures, the Company aims to reduce operating costs and thereby increase cost efficiency. In order to ensure legal compliance, compliance with local and international environmental standards and regulations will be of paramount importance. By strengthening its commitment to sustainability, the Company aims to improve its reputation and gain a competitive advantage among customers and investors. Long-term value creation can be achieved through sustainable investments that contribute to long-term wealth growth. The increase in the volume of facility operations and general contracting activities requires the Company to create a developed action plan for climate change mitigation and adaptation. Policy elements may include increasing energy efficiency, for example by introducing energy- saving technologies and using renewable energy sources. It is advisable to apply green building standards such as LEED or BREEAM when designing and constructing new buildings, and to modernize existing buildings according to sustainability criteria. Reducing environmental impact can be achieved through waste management programs and water- saving technologies, while reducing emissions requires mitigating carbon dioxide emissions and encouraging green transportation solutions.

60 Educating employees about the impacts of climate change and the importance of sustainable practices will also be a priority in the future. In order to comply with constantly changing laws and obligations, the Company develops the necessary regulations and policies in a timely manner, and aims to extend and standardize them to all areas of activity (upstream, downstream). The introduction of this policy is expected to occur within 1-3 years. Measures and resources related to climate change policies (E1-3) Since the Company has not yet adopted a climate change policy, it has not defined any measures and resources related to this. Given the fact that the sustainability reporting obligation for premium-category public limited companies has already come into effect from the 2024 business year, it will be necessary to develop new regulations and policies in the future, along with appropriate action plans. We have already referred to the necessary measures Policies for climate change mitigation and adaptation (E1-2) in chapter c., but we consider it necessary to explain this in more detail in relation to the industry. The primary action that the Company can take is to improve energy efficiency, which can be achieved by modernizing buildings, for example by introducing LED lighting and smart thermostats. These measures not only reduce operating costs and carbon emissions, but also make properties more attractive to tenants. Furthermore, integrating renewable energy sources, such as solar systems, into buildings also reduces direct and indirect emissions, contributing to the reduction of the overall carbon footprint. The use of green building standards such as BREEAM or LEED also plays an important role. Designing and constructing new buildings based on these standards increases their market value and attractiveness to environmentally conscious customers. Modernizing existing buildings according to these principles also contributes to increasing the value of the property portfolio and reducing emissions over the entire life cycle. Programs aimed at reducing environmental impact, such as efficient waste management and the use of water-saving technologies, also have a significant positive impact. These measures reduce the use of natural resources and waste production, which is especially important for customers who value sustainability aspects. Emission reduction measures, such as carbon dioxide emission reduction and green transportation solutions, such as the installation of electric vehicle charging stations, contribute to reducing the Company's environmental footprint. These measures target the Company's Scope 1 and 2 emissions, which have a direct impact on achieving sustainability goals. Educating employees and partners about sustainability practices can increase awareness within and outside the Company, thereby promoting the spread of sustainable practices.

61 Since Scope 3 emissions are significant for the Company, primarily through the activities of NEO, it is essential to reduce them through targeted means. One way to do this is to use sustainable procurement practices. This could include, for example, purchasing green building materials and preferring low-emission products. It is also important to ensure supply chain transparency, so tracking and evaluating suppliers' sustainability performance can help reduce their carbon footprint. Optimizing the life cycle of buildings can be achieved by minimizing the construction and demolition waste mentioned above. Prioritizing recycling and reuse during construction and demolition processes can reduce emissions. Preparing regular sustainability reports helps to track the company's performance and provides opportunities for continuous improvements. Increasing transparency can strengthen a company's credibility with customers and investors, especially those who are increasingly placing an emphasis on sustainability. Targets set for climate change mitigation and adaptation (E1-4) Since the Company has not yet developed a policy for managing climate change, it has not defined any measures, resources, or goals in this regard. The E1-2 Policies for climate change mitigation and adaptation and the E1-3 Measures and resources related to climate change policies In the chapters entitled "Business Policies", we have shown that the development of these policies will be essential in connection with the activities of the Company's subsidiaries. We have outlined what possible policy elements and measures may need to be introduced in relation to the industry. Although we do not yet have specific goals for climate change mitigation and adaptation, we see possible directions based on industry experience. There are many international, European and national targets for climate change mitigation and adaptation. These climate protection strategies aim to reduce carbon emissions, ensure sustainable development and prepare for the impacts of climate change. These goals are primarily aimed at reducing greenhouse gas emissions and reducing dependence on fossil energy sources. The real estate management and general construction In the field of climate change mitigation and adaptation, the goals and measures focus primarily on increasing energy efficiency, introducing sustainable building practices and minimizing environmental impacts. Reducing carbon dioxide emissions from buildings, using renewable energy sources, reducing waste and applying circular economy principles, and sustainable material use (using low- carbon footprint building materials) can all be possible and achievable goals. Green building standards (BREEAM, LEED, WELL) certifications also have an encouraging effect in this regard. To date, two main building rating systems have been widely used in Hungary: BREEAM and LEED. BREEAM is a rating system for sustainable buildings, which defines nine categories through which the sustainability performance of buildings can be classified. BREEAM certification can be applied for not only new buildings but also for renovations.

62 The American LEED (Leadership in Energy and Environmental Design) certification is a green building certification system based largely on American standards, supplemented by European standards and can also be used in Europe. LEED classifies the different requirements into five environmental categories. Projects undergo inspection and review processes and receive points corresponding to the LEED recognition level, Many of our international tenants expect BREEAM or LEED certification. This means rigorous auditing, based on extensive data provision. NEO was the first company in Hungary to achieve GOLD certification in the LEED Building operations and maintenance category for one of its clients' headquarters. Previously, our client in Hungary also managed to obtain the BREEAM in use – VERY GOOD rating at another facility with our active participation. Energy consumption and structure (E1-5) The table below presents the Company's energy consumption and its structure, broken down by the Company's subsidiaries. The table below only includes the energy sources used by the Company, thus it does not include the subsidiaries with zero energy consumption that will be presented later. Our company does not have fuel consumption from coal and coal products, fuel consumption from other fossil sources, renewable fuel consumption, or self-produced, non-fuel renewable energy consumption, so these factors are not included in the table. AKKO Invest Plc. NEO Property Services Zrt. Fuel consumption from coal and coal products (MWh) 0 0 Fuel consumption from crude oil and petroleum products (MWh) 0 2929,95 Fuel consumption from natural gas (MWh) 4 195 Fuel consumption from other fossil sources (MWh) 0 0 Consumption of electricity, heat, steam and cooling purchased or procured from fossil sources (MWh) 16,5921 177 Total fossil energy consumption (MWh) 20,5921 3301,95 Share of fossil fuels in total energy consumption (%) 100% 100% Consumption from nuclear sources (MWh) 0 0 Share of energy consumption from nuclear sources within total energy consumption (%) 0 0 Fuel consumption from renewable sources, including biomass (which includes industrial and municipal waste of biological origin, biogas, renewable hydrogen, etc.) (MWh) 0 0 Consumption of electricity, heat, steam and cooling purchased or procured from renewable sources (MWh) 0 0 Consumption of self-produced, non-fuel renewable energy 0 0 Total renewable energy consumption (MWh) 0 0

63 Share of renewable sources in total energy consumption (%) 0 0 Total energy consumption (MWh) 20,5921 3301,95 No data was presented for the subsidiaries MOON Facility, PLUS Invest, 4 Stripe and Deniro because the properties belonging to them are used by our clients. Based on the principle of operational control, the energy consumption arising here does not belong to the operations of the companies. The Company includes several businesses that have zero energy consumption, as the properties associated with them were not in use in the reporting year.  VÁR-Logisztika Zrt.  ALQ SAS  Elitur Invest Zrt. therefore their energy consumption is not shown in the table. The Company does not operate in sectors with a high climate impact. (E1-5 38) Gross and total GHG emissions in scope 1, 2 (E1-6) When calculating GHG emissions, we took into account an operational control basis, in line with energy consumption data. As a result, the issuance of AKKO and NEO is presented. Direct, Scope 1 emissions were generated by the consumption of natural gas in properties, while in the case of NEO, stationary combustion devices and the fuel consumption of the vehicle fleet also increased the value in 2024. 92% of the Group's total GHG portfolio comes from direct emissions. Indirect, Scope 2 emissions were caused exclusively by the purchased electricity consumption of the properties. There was no self-produced or purchased renewable electricity. No other indirect (Scope 3) calculation was performed in the 2024 financial year, in accordance with the phase-in provisions set out in Appendix C of ESRS 1. Scope 1 and 2 GHG emissions combined 2024 AKKO Invest Plc. NEO Property Services Ltd. Gross Scope 1 GHG emissions (tCO2e) 0,69 715,30 Percentage of GHG emissions from regulated emissions trading systems (%) 0,00 0,00 Biogenic - Non-Scope 1 GHG emissions 0,00 0,00 Gross Scope 2 local- based GHG emissions (tCO2e) 6,16 27,35

64 Gross Scope 2 market- based GHG emissions (tCO2e) 6,18 35,73 Biogenic - Non-Scope 2 GHG emissions 0,00 0,00 Total 13,02 778,38 When calculating emissions, we used DEFRA's 2024 emission factors for Scope 1 assets, while market-based Scope 2 uses the species-specific data reported by energy suppliers, and EEA 2023 data for local-based Scope 2 emissions. The methodology took into account the GHG Protocol framework and was not determined based on an ISO standard. We did not take into account other GHGs than those defined by the GHG Protocol. The GHG intensity based on net income is illustrated in the table below: GHG intensity based on net income 2024 Total GHG emissions (tCO2) 791,40 Net income (million HUF) 43509 Net GHG intensity 0,018189 GHG mitigation projects financed through GHG removals and carbon credits (E1-7) The Company has not implemented or developed any greenhouse gas capture and storage activities, nor has it participated in any greenhouse gas mitigation projects financed through carbon credits. (E1-7_56 a,b)

65 Water and Marine Resources (E3) Significant impacts, risks and opportunities and their interaction with the strategy and business model (ESRS 2 SBM-3) The Material Impacts, Risks and Opportunities and their Interaction with the Strategy and Business Model (SBM-3) c. in chapter We stated that the impacts, risks and opportunities covered by the ESRS disclosure requirements are described in detail in the thematic standards. Following the materiality analysis, the following material risks were identified for the E3 Water and Marine Resources topic. Sub-/sub- topic(s) Value chain location Business activities Description Characteristic Financial impact category Water withdrawal Own operation Minor construction work, demolitions Construction projects in water-scarce regions can lead to a decrease in land values and difficulties in obtaining permitting permits, which can result in negative financial impacts for businesses due to the loss of value of assets. Risk (transition risk, medium term: <= 5 év) Performance Water consumption Upsream Procurement of energy sources (electricity, gas, water) Water supply challenges, potentially exacerbated by failures in critical infrastructure, such as water mains and sewers being shut down due to events such as earthquakes, could lead to an increase in the price of purchased water. This can result in higher operating costs and disastrous financial consequences. Risk (physical risk, medium term: <= 5 év) Cash Flow

66 Description of procedures for identifying and assessing significant impacts, risks and opportunities related to water and marine resources (ESRS 2 IRO-1. E3) The impacts, risks and opportunities related to water and marine resources are of paramount importance in terms of climate change, sustainable development and economic challenges. The Company has identified and assessed the significant impacts, risks and opportunities as described in the section Description of the process for identifying and assessing significant impacts, risks and opportunities (IRO-1) (ESRS 2 IRO-1 8 a). The Company engaged affected communities in identifying and assessing significant water-related impacts, risks and opportunities (IROs). During the validation of the IROs identified in the framework of the dual materiality analysis, the Company appointed "representative" individuals from its internal environment who reliably represent the interests of the parties concerned. These "representative" individuals included a colleague representing the interests of the affected communities, ensuring that the interests of this group were indirectly taken into account during the IRO identification and assessment process. (ESRS 2 IRO-1 8 b) As a result of the dual materiality analysis, the sub-topics related to water and marine resources that are the subject of the materiality assessment are as follows:  E3 Water and marine resources – Water – Water consumption  E3 Water and Marine Resources – Water – Water Abstraction When conducting a materiality assessment for environmental sub-topics, we assessed the materiality of water and marine resources in our own operations and in our upstream and downstream value chain using the “LEAP” approach. (ESRS 2 IRO-1 E3 AR 1)  In the first stage, we determined that there are no areas exposed to water-related risks or points of connection with marine resources along the examined value chains. Facilities in watershed areas with actual impacts and opportunities are not included in the Company's portfolio. (ESRS 2 IRO-1 E3 AR 5, 6)  Since no water-related priority sites were identified in the first phase, the second phase is not relevant when assessing dependencies and impacts associated with these sites. ESRS 2 IRO-1 E3 AR 12)  In Section 3, we examined which transition and physical risks and opportunities may arise along our value chain, which are presented in the chapter entitled Material impacts, risks and opportunities and their interaction with the strategy and business model (ESRS 2 SBM-3). ESRS 2 IRO-1 E3 AR 13)  In communicating the results of the materiality assessment in Section 4, we examined the business segments to which our material risks related to water and marine resources are associated. This is also presented in the chapter entitled Material impacts, risks and opportunities and their interaction with the strategy and business model (ESRS 2 SBM-3). ESRS 2 IRO-1 E3 AR 15) Our company's environmental responsibility is also manifested in water conservation and the protection of surface and groundwater. If we detect any contamination, we will immediately

67 notify the environmental protection inspectorate and fully cooperate with them throughout the entire process. We license the oil and grease collection equipment operating in the facilities, have their operation checked, and ensure that emissions are kept below permitted levels. Water-saving taps and flush valves have been installed in the sanitary facilities to reduce water consumption. In order to create sustainable resource management, we have also set water and wastewater management goals. E3-1 – Water and marine resources policies The Company has not yet developed policies related to water and marine resources, as it must first thoroughly assess water-related impacts, risks and opportunities. Based on the IROs identified in 2024, the Company will be able to begin developing policies. The decision to create and adopt policies will be made by the governing body. E3-2 – Measures and resources related to water and marine resources The Company has not yet developed policies related to water and marine resources, including related measures. However, due to the scope of activities, the development and introduction of these policies and measures is justified. E3-3 – Water and marine resources objectives The Company has not yet set any goals related to water and marine resources. The development and expansion of our general contracting activities, our future goals include the construction of facilities where the recycling and reuse of rainwater and other resources is implemented and resolved. The company currently does not have a policy or development plan for this. The Company's environmental responsibility is also manifested in water conservation and the protection of surface and groundwater. If we detect any contamination, we will immediately notify the environmental protection inspectorate and fully cooperate with them throughout the entire process. We license the oil and grease collection equipment operating in the facilities, have their operation checked, and ensure that emissions are kept below permitted levels. Water-saving taps and flush valves have been installed in the sanitary facilities to reduce water consumption. E3-4 – Water consumption

68 The Company's water consumption in 2024 is illustrated in the table below. Similar to the presentation of energy consumption, the table only includes subsidiaries that have water consumption data. The Company does not operate in areas at risk of water consumption and does not use recycled, reused or stored water, therefore these factors are not included in the data. Water consumption is not displayed for the following subsidiaries:  VÁR-Logisztika Zrt.: empty enterprise, therefore no water consumption occurs,  ALQ SAS: The hotel building is currently empty and has no water consumption.  Elitur Invest Ltd.: Due to its property management activities without real estate, it does not have water consumption data.  MOON Facility Zrt.*  PLUS Invest Ltd.*  4 Stripe Ltd.*  Deniro Ltd.* *The property's water consumption is not related to the Company's operations, as it is used by tenants. Water consumption data was calculated based on the invoices received. NEO Property Services Zrt's water consumption in 2024 was 1077 m3. However, this data is based on an estimate, as there is no possibility to measure water consumption in the company's central rental property. We took into account the water consumption data of the entire building, as well as the proportion of the rented area for the estimate. Water intensity shows the total water consumption of a company associated with its own activities, expressed in m3, per million EUR of net revenue. Water intensity Net sales EUR Total water consumption associated with your own activities per EUR million of net revenue AKKO Invest Plc. 138 762 0,000050446 VÁR-Logisztika Zrt. Not interpretable Not interpretable MOON Facility Zrt. 28 800 0,000694455 Water consumption (m3) AKKO Invest Plc. 7 NEO Property Services Zrt. 1077

69 A PLUS INVEST Zrt. 5 236,29 0,023107975 4 Stripe Zrt. 157 089 0,000071169 ALQ SAS 2 618 0 Elitur Invest Zrt. Not interpretable Not interpretable NEO Property Services Zrt. 113 486 058 0,000009490 Deniro Zrt. 94 253 0,000040531

70 Biodiversity and ecosystems (E4) In accordance with Appendix C of ESRS 1, the Company will introduce biodiversity-related disclosure and application requirements in the future. Based on the phased introduction, we expect to present detailed information in fiscal year 2026. Factors directly causing biodiversity loss As a result of the materiality assessment, the following sub-topic proved to be material for the Biodiversity and Ecosystem topic: Direct drivers of biodiversity loss / Land use change, freshwater use change and marine use change, thus ESRS 2 BP-2. According to 17, this chapter presents publications related to the topic. The topic of Biodiversity and Ecosystems arises primarily in relation to NEO in the case of the Company. Real estate operations and general construction have a significant impact on biodiversity and ecosystems. The preservation of natural habitats, energy efficiency and sustainable land use must be taken into account when maintaining and developing the built environment. The real estate sector plays a significant role in protecting biodiversity. The use of sustainable construction and operation practices not only reduces negative impacts on the environment, but also brings economic and social benefits. Preserving biodiversity in the real estate sector results in more sustainable and economical operations in the long term. During building operation, the protection of biodiversity and ecosystems is gaining an increasing role in the spirit of sustainable development and environmental protection. The Company does not currently have specific, time-bound goals on the topic, but it plans to create a precisely developed strategic plan in the medium term that focuses on biodiversity. The following goals and strategies can help reduce environmental impact and support biodiversity in building operations.  Developing a sustainable procurement policy and waste reduction programs is essential in both building operations and general construction activities. When providing cleaning services, we have already placed great emphasis on, for example, the use of environmentally friendly cleaning products, the search for recycled materials, and the use of energy-efficient lighting and heating and cooling systems.  Integrating water management solutions into maintenance plans and daily practices is effective even in the short term. These include greywater recycling, designing and using rainwater harvesting systems for irrigation.  The protection of biodiversity and natural ecosystems is also well-established in sustainable energy use. During the creation and operation of smart buildings, by using BIM (Building Information Modeling) solutions, intelligent building management systems, and installing solar systems, energy supply becomes secured and cost- effective, and consumption can also be optimized. Digital, smart solutions are already present in the sector.

71 During the examination and mapping of risks, opportunities, and impacts, we determined what actual and potential impacts may occur on biodiversity in the given service segment. Electricity generation produces large amounts of greenhouse gases, and water-intensive industrial operations require large amounts of water extraction, which has a negative impact on water quality and species diversity. Infrastructure construction projects can lead to negative externalities, such as disruption of local ecosystems, air emissions, water discharges, use of natural resources, waste generation, and use of hazardous chemicals. The following material risk arose in connection with NEO Property Services' TFM (Technical Facility Management) activities.

72 Sub-/sub- topic(s) Value chain location Business activities Description Characteristic Financial impact category Direct drivers of biodiversity loss / Land use change, freshwater use change and marine use change Own operation TFM Industrial development activities can lead to soil and water contamination, poor waste management, and over- stressing of water resources, potentially having negative impacts on the environment and affected communities. Risk (physical risk, medium term: <= 5 év) Development

73 It is also worth preparing in advance for possible impacts that have not yet been detected, even with a developed strategy. These may include, for example, land-use changes that facilitate sectoral activities that may amplify the impacts of climate change by eliminating carbon sinks, potentially affecting biodiversity, species distribution, and ecosystem composition and functioning, and exacerbating the impacts as temperatures rise. Landfilling of waste and leaching of hazardous materials from waste storage facilities into the soil can lead to soil contamination, reduced fertility and erosion. Infrastructure construction projects can lead to negative externalities, such as disruption of local ecosystems, air emissions, water discharges, use of natural resources, waste generation, and use of hazardous chemicals. Following the phased introduction, the Company plans to present the following metrics in its biodiversity and ecosystems disclosures:  Disclosure Requirement E4-4: Biodiversity and ecosystem-related goals  Disclosure Requirement E4-5: Impact metrics related to biodiversity and ecosystem change Resource use and circular economy (E5) A detailed description of the process for identifying and assessing material impacts, risks and opportunities related to resource use and the circular economy is provided in Chapter IRO-1 – Description of the process for identifying and assessing material impacts, risks and opportunities. Using the methodologies described in this chapter, we identified and assessed the Company's impacts, risks and opportunities on resource use and the circular economy. It is important to highlight that during the dual materiality analysis, the IROs assigned to the topic E5 Resource Use and Circular Economy did not exceed the threshold as a result of the assessment, so the topic E5 Resource Use and Circular Economy did not appear in the materiality topic list. (ESRS 2 SBM-3 E5) During the management workshop presenting the results of the assessment, the Company's management decided to include E5 Resource Use and Circular Economy in the final material topic list. (ESRS 2 IRO-1 E5) Policies related to resource use and circular economy (E5-1) The Company does not currently have policies related to resource use and circular economy, however, the general construction and building operation activities necessitate the introduction of this policy in the medium term. Based on industry experience, elements of this future policy for the Company could include the following:  Resource efficiency: The company's goal may be to optimize the use of materials and energy. This may include striving for minimal waste generation during the design and construction processes, and prioritizing recyclable or environmentally friendly materials.

74  Waste reduction and recycling: Company policies can encourage waste minimization, recycling of generated waste, and reuse of building materials, which can reduce the amount of waste going to landfills.  Optimizing water use: The goal may be to reduce water use in operational processes, for example by using water-saving technologies and developing rainwater harvesting systems.  Lifetime extension and maintenance: The goals of a circular economy may include extending the lifespan of buildings and infrastructure and adopting sustainable maintenance practices.  Partnerships and collaborations: The company can collaborate with other actors, such as suppliers, customers and municipalities, to implement and promote the principles of the circular economy. Measures, resources and targets related to resource use and the circular economy (E5-2, E5-3) The Company has not developed a specific policy in the field of resource use and circular economy, so the measures related to these have not been defined either. We are thinking long-term with the development of general contracting activities, and in line with this long-term goal, we will introduce goals and measures related to resource use and the use of a circular economy. In order to develop the elements of a possible policy, the following measures and objectives may need to be defined:  Waste management development: Introducing selective waste collection at construction sites and implementing recycling programs.  Energy efficiency measures: Installing LED lighting, energy-efficient heating/cooling systems, and integrating renewable energy sources – such as solar panels – into buildings.  Water management solutions: Installing low-water consumption equipment (such as waterless urinals and low-flow faucets). Designing rainwater harvesting systems to recycle water. Water and marine resources objectives (E3-3) During the presentation, we explained that during the development and expansion of general construction activities, our future plans include the construction of facilities where rainwater and other resources can be recycled and reused. Integrating water management solutions – such as greywater recycling and rainwater harvesting systems – into maintenance plans and daily practices will also be necessary.  Sustainable procurement practices: Assessing the environmental performance of suppliers and sourcing materials from sustainable sources.  Sustainable building design: When designing smart buildings and condominiums, and in connection with this, during construction, it is a requirement that materials and devices be installed and used that come from a circular economy, are recycled, and are produced using locally available and quality resources. In the coming years, the issue of sustainability will play an increasingly important role in this industry, so we need to plan for it now. In order to achieve these measures and goals, it will be essential to provide financial resources to enable the implementation of sustainable technologies. Furthermore, the involvement of

75 sustainability experts and the maintenance of a skilled workforce are also vital. Sharing good practices with other companies or research institutions through partnerships can help achieve the goals. E5-5 – Resource outflows Below, information on resource outflows related to the Company's activities, with particular attention to waste management, is presented. The table only shows data from subsidiaries where waste was generated. Subsidiaries that did not generate any waste during their operations are described below. Total amount of waste from own operations (E5-5_37) Total amount of waste from own operations (kg) NEO Property Services Ltd. Waste type Quantity (kg) total amount of waste generated 525 237 total quantity diverted from disposal (kg) Hazardous waste Non-hazardous waste preparation for reuse 0 0 recycling 0 288 other recovery operations* 0 0 quantity to be disposed of (kg) Hazardous waste Non-hazardous waste waste incineration 0 landfill 514 810 other disposal operations 10 139 total amount of non-recycled (non-recycled) waste 514 810 percentage of non-recycled (non-recycled) waste 98.01% Among the subsidiaries, only NEO is relevant in the case of waste management from its own activities. In 2024, a total of 525,237 kg of waste was generated, of which 288 kg was recycled. The recycled waste included 281 kg of selectively collected paper and 7 kg of selectively collected plastic waste. These waste fractions were not transported directly from NEO, but from the central collection point of the office building, together with the selective waste of other tenants, by the transporter. The quantities given here were calculated as a proportion of the area leased by NEO based on the annual aggregate quantity. According to information received from the supplier, the waste will be recycled by the MOHU partner company. The table below presents the waste streams relevant to the Company's activities. (E5-5_38a)

76 Company activities Waste stream 1 Waste stream 2 Asset management municipal waste waste paper Real estate segment municipal waste waste paper Facility management municipal waste Property management municipal waste Selective waste, paper and plastic waste Energy management no waste is generated General construction Construction and demolition waste Since our Company's activities do not involve industrial processes or manufacturing activities that would result in hazardous waste, our operations primarily generate municipal waste. Paper waste generated during office and administrative work processes is one of the typical waste streams. NEO's property management activities generate, in addition to paper, plastic waste, which we collect selectively. During general construction work, construction and demolition waste must also be taken into account. The following subsidiaries did not generate any waste in 2024, or the waste generated does not belong to their own operations:  AKKO Invest Plc: the company currently has an empty property, so no waste is generated  VÁR-Logistics Ltd.: Since the end of 2023, the company has had no real estate, so there is no waste.  MOON Facility Zrt.: MOON Facility Zrt. does not have a waste disposal contract. The industrial properties leased by it are warehouse buildings, and a small amount of waste is generated during daily operations, which does not require regular and significant waste removal. The waste generated belongs to the tenants of the property and not to the Company's operations.  ALQ SAS: the property is currently vacant, so no waste is generated.  PLUS Invest Ltd.: The property you own is rented property, so the waste generated by the tenant appears at the company.  4 Stripe Ltd.: The industrial property it owns is leased, so the waste generated belongs to the tenants of the property.  Deniro Ltd.: The industrial property owned by Deniro Zrt. is leased, so the waste generated is generated by the tenant of the property.  ELITUR Invest Zt.: asset management company, the company does not own real estate, therefore there is no waste generation. The activities of the Company's subsidiaries do not include industrial processes or production activities that could result in hazardous waste, so the Company does not generate industrial or hazardous waste; our operations primarily generate municipal waste.

77 The table below contains the substances present in the waste, broken down by type of waste generated. (E5-5_38b) Substances present in the waste Description Construction and demolition debris concrete, brick Municipal waste biomass, other organic materials Selective paper and plastic waste paper and plastic The Company's activities do not generate any hazardous or radioactive waste. (E5-5_39) The amount of different waste was calculated using the following methods. (E5-5_40) 1) Municipal waste and selective waste It is transported from a central collection point, where waste from the entire area of the office building and from all tenants is placed. We do not have a measured amount of municipal waste. Based on the volume and emptying frequency of the waste collection containers placed, a m3/year quantity calculation is made, which is multiplied by the unit weight of uncompacted waste (180 kg/m3). The resulting amount was then distributed proportionally to the area leased by NEO. 2) Selective waste It is transported from a central collection point, where waste from the entire area of the office building and from all tenants is placed. We have a measured amount of selective waste. This was distributed proportionally to the area leased by NEO. 3) Construction and demolition waste quantity weighed.

78 Digitalization Material impacts, risks and opportunities and their interaction with the strategy and business model in chapter (SBM-3) we mentioned that Digitalization was defined as an organization- specific indicator. Digitalization has become an integral part of the real estate industry, and the umbrella name for innovative technologies is PropTech. NEO recognized the benefits of PropTech early on, such as energy and labor savings, as well as control points built into the system. NEO's key development is its own CAFM system, NMBS, which was introduced in 2010 and has been continuously developed since then. By digitizing its processes, NEO not only improved its business efficiency, but – recognizing the potential this holds – was also able to reduce its environmental footprint, as the introduction of the NMBS system resulted in significant paper savings. The table below illustrates the methodology and results used to calculate the amount saved. The documents listed in the table – error sheets, invoices, contracts – were previously handled on paper. Based on previous paper usage, the unit paper volume (A/4 sheet format) per document type was calculated, and multiplied by the current number of pieces for the given year, the total estimated savings of the Company's subsidiaries were shown in the reporting period, which amounts to a total of 707,270 sheets. Due to the operations of subsidiaries, not all types of paper usage appear at individual companies.

79 Paper usage triggered by NMBS - 2024 Average unit AKKO Invest Plc. NEO Property Services Zrt. VÁR- Logisztik a Zrt. MOON Facility Zrt. A PLUS INVEST Zrt. 4 Stripe Zrt. ALQ SAS Deniro Zrt. Elitur Invest Zrt. Error codes 5 Not relevant 202 255 Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Maintenance 3 Not relevant 109,731 Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant project 10 Not relevant 174,140 Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Registration 2 Not relevant 10,718 Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Invoice 5 285 155,100 70 52 78 776 58 41 68 Contract 30 72 47,220 71 19 14 20 35 7 19 Device module new device: 3; disposal: 8 Not relevant 6,421 Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant Not relevant TOTAL ESTIMATED SAVINGS 357 705,585 141 71 92 796 93 48 87

80 The Company's goal is to further increase the rate of digitalization in the company's operations in the future and to continuously develop existing systems in order to increase efficiency and customer satisfaction. In NMBS, notification information is immediately and fully available to all stakeholders, making the handling of errors more transparent than before. We were able to minimize the number of unnecessary or inadequately prepared withdrawals. This saving has been built into the base data for several years, and we do not include relevant data in this report. We are working to demonstrate the beneficial effects of digitalization not only in reducing paper use, but also in supporting other sustainability efforts. To this end, developing the systems' measurement, data collection and data processing competencies will be a key task for the company. A good example of this commitment is the energy module of the NMBS system, which serves to save energy for customers. This development, which was already planned earlier, is given special relevance by the increasing expectations from our clients to support the reduction of their own emissions and to communicate data on the footprint of our services.

81 EU Taxonomy Legal background The EU Taxonomy Regulation (2020/852) establishes the legal framework for determining whether an economic activity is environmentally sustainable; that is, whether an investment is environmentally sustainable. The regulation requires financial and non-financial entities covered by it to disclose how and to what extent the entity's activities are related to environmentally sustainable economic activities. The activities that can be adapted are defined in the EU Taxonomy Delegated Regulations, which have been established to be adaptable to the following six environmental objectives:  climate change mitigation;  adaptation to climate change;  sustainable use and protection of aquatic and marine resources;  transition to a circular economy;  pollution prevention and reduction;  protecting and restoring biodiversity An activity can only be considered environmentally sustainable, i.e. taxonomically compliant, if it meets the following three conditions:  The activity contributes significantly to the achievement of one of the environmental objectives by meeting the screening criteria set for this economic activity, e.g. CO2 emissions for the environmental objective of climate change mitigation.  The activity meets the Do-No-Significant-Harm (DNSH) criteria defined for this economic activity, i.e. it does not cause significant harm in any of the remaining five environmental target categories.  The activity is carried out in compliance with the minimum safeguards that apply to all economic activities. Minimum safeguards require companies to implement due diligence procedures that cover the following topics: human rights (including labor and consumer rights), taxation, fair competition, bribery and extortion. During the investigation, we took the following regulations into account:  Regulation (EU) 2020/852 establishing a framework to promote sustainable investment  (EU) 2021/2139 Delegated Regulation (Climate Delegated Act)  (EU) 2021/2178 Delegated Regulation (Disclosures Delegated Act)  Delegated Regulation (EU) 2022/1214 (Complementary Climate Delegated Act)  Delegated Regulation (EU) 2022/1214 (Complementary Climate Delegated Act)  Delegated Regulation (EU) 2023/2486 In addition to the above, during the investigation we took into account the communications published by the European Commission, which summarized questions regarding activities and disclosures, as well as the interpretative responses to them. Activities that can be adapted to taxonomy

82 Economic activity Description 2.3. Collection and transportation of non- hazardous waste (CE**) NEO Property Services Zrt. organizes waste transportation for its Clients as a billable activity. 7.1 Construction of new buildings (CCM*) The general construction business of NEO Property Services Zrt. completed the construction of the Le Jardin condominium in 2024 under contract work and started the preparation of the Római Park condominium. 7.3. Installation and maintenance of energy efficiency equipment (CCM*) NEO Property Services Zrt. carries out activities in accordance with the EU Taxonomy description within its building operation activities. 7.7. Purchase and ownership of buildings (CCM*) AKKO Invest Plc.'s subsidiaries conduct commercial activities arising from their own real estate ownership (rental). *CCM – Climate Change Mitigation **CE – Transition to a Circular Economy We further examined the above activities according to the technical screening criteria defined by the EU Taxonomy: significant contribution, DNSH (avoidance of significant harm) and minimum social safeguards. Minimum social guarantees At the group level, we examined whether our operations are in line with the OECD guidelines based on existing internal regulations and policies (e.g. code of ethics, procurement policy, etc.). 1 and UNGP 2 with its guidelines on the subject in the following topics:  human rights (including workers' and consumers' rights),  taxation,  fair competition,  bribery and extortion. A more detailed analysis of the above is provided in subsections S2 and G1-3. Currently, although both NEO and AKKO have internal policies and processes that The above topics are already covered, but it is still necessary to develop internal systems and feedback to ensure that they meet the required minimum social safeguards. Technical screening criteria  2.3 Collection and transportation of non-hazardous and hazardous waste (CE) NEO Property Services Zrt. (hereinafter: "NEO") subcontracts the activity. Within the contractual framework, the subcontractor undertakes to meet the expectations of NEO's customers regarding waste management. Accordingly, it is sufficient to ensure that, for example, all selectively collected and transported waste separated at source 1 https://mneguidelines.oecd.org/due-diligence-guidance-for-responsible-business-conduct.htm 2 https://www.ohchr.org/sites/default/files/documents/publications/guidingprinciplesbusinesshr_en.pdf

83 is intended for reuse or preparation for recycling, to the extent possible. However, it does not meet the requirements for significant contribution to the activity and DNSH.  7.1 Construction of new buildings (CCM) NEO participated in the construction of apartment buildings in 2024 as a general contractor. With its energy classification of A, Le Jardin meets the conditions for significant contribution, but not the conditions of the DNSH, so the activity is not compliant.  7.3 Installation and maintenance of energy efficiency equipment (CCM) NEO undertakes the installation and maintenance of energy efficiency equipment for its customers as part of its operational work. Since no climate risk analysis has been conducted for the activity, NEO does not meet the technical screening criteria.  7.7 Purchase and ownership of buildings (CCM) AKKO Invest Plc.'s subsidiaries generate revenue and incur operating costs from the properties they operate. The properties are typically category B industrial properties, which do not always have an energy certificate. Modern buildings are under preparation, but the investment has not begun. A climate risk analysis has not yet been conducted for the buildings. As stated above, the activity does not meet the significant contribution and DNSH requirements.

84 KPI analysis Revenue-related KPIs The turnover ratio referred to in point (a) of Article 8(2) of Regulation (EU) 2020/852 shall be calculated as the proportion of net turnover as defined in point (5) of Article 2 of Directive 2013/34/EU derived from products or services, including intangible goods, related to economic activities that comply with the taxonomy (numerator) divided by net turnover (denominator). Revenue includes revenue recognised in accordance with paragraph 82(a) of IAS 1 as adopted by Commission Regulation (EC) No 1126/2008. Basically, in the case of 7.7 Purchase and ownership of buildings, we calculated the income from the rental of buildings. In the case of 2.3 collection and transportation of non-hazardous and hazardous waste, we calculated the revenue from the agreed services with MOHU or other third-party waste managers within the framework of operation. In the case of the installation and maintenance of 7.3 Energy Efficiency Equipment, no revenue is generated directly; it is accounted for in the operating fee or as a further invoice at the OPEX level. KPIs related to capital expenditure (CAPEX) Nominee: The denominator includes the increases in tangible assets and intangible assets during the financial year, before taking into account depreciation, amortization and revaluations, including those resulting from revaluations and impairments, for the relevant financial year, and excluding changes in fair value. The denominator also includes increases in property, plant and equipment and intangible assets resulting from business combinations. CAPEX includes costs accounted for on the basis of: a) IAS 16 Property, Plant and Equipment, paragraph 73(e)(i) and (iii); b) IAS 38 Intangible Assets, paragraph 118(e)(i); c) Paragraph 53(h) of IFRS 16 Leases. d) IAS 40 Investment Property 79(d)(i) and (ii) Counter: Investments in assets that are related to taxonomy-adjustable activities, as well as goods sold. In addition, the group has no taxonomy alignment transformation plan for alignable activities. There was no material CAPEX for the activities, as the construction/renovation of a new building had not yet begun. KPIs related to operational expenses (OPEX) Nominee: The denominator includes direct, non-capitalised costs related to research and development, building renovation measures, short-term leasing, maintenance and repairs, as well as any other direct expenditure related to the day-to-day servicing of assets classified as property,

85 plant and equipment by the enterprise or, in the case of outsourcing, by a third party carrying out the activities, which is necessary to ensure the continuous and effective operation of such assets. Counter: Operating costs (maintenance, repair, and third-party services) associated with assets or processes that are related to taxonomy-alignable activities. Accordingly, we identified these in the case of the activities mentioned above, if they could be supported by analytics. In the case of NEO, the maintenance of mechanical systems (e.g. heating and cooling, lighting) associated with the buildings typically represents the related operating costs, and these are marked separately in the general ledger line item. There is no research and development in the group of companies related to taxonomy- alignable activities, and there is no OPEX plan related to taxonomy-alignment transformation. To avoid double counting of adjustable OPEX, we ensure that expenses are classified under one economic activity, rather than being spread across multiple activities. Sor Nuclear energy-related activities 1. The company conducts, finances, or has exposure to research, development, demonstration, and implementation activities for innovative power generation facilities that generate energy from nuclear processes and that produce minimal waste in the nuclear fuel cycle. NO 2. The undertaking carries out, finances or has exposures to the construction and safe operation of new nuclear facilities using the best available technologies or the safety upgrades of such facilities, with the aim of generating electricity or process heat, including energy production for district heating and industrial processes, such as hydrogen development. NO 3. The undertaking carries out, finances or has exposures to the construction and safe operation of existing nuclear facilities or the safety upgrading of such facilities, the purpose of which is to generate electricity or process heat using nuclear energy, including energy production for district heating and industrial processes, such as hydrogen development. NO Row Activities related to fossil gases 4. The company builds or operates, finances or has exposures to electricity generation facilities that generate electricity by using gaseous fuels of fossil origin. NO 5. The company builds, converts and operates combined heat and power and electricity generation facilities using gaseous fuels of fossil origin, finances or has exposures to such activities. NO 6. The company builds, converts or operates, finances or has exposures to heat generation facilities that generate heat or cooling energy by using gaseous fuels of fossil origin. NO Revenue ratio

86 Activity Customizable for taxonomy per purpose By taxonomy- aligned goal Climate Change Mitigation CCM 6.34 % 0.00 % Climate Change Adaptation CCA 0.00 % 0.00 % Sustainable use and protection of water and marine resources 0.00 % 0.00 % The transition to a circular economy CE 0.22 % 0.00 % Protecting and restoring biodiversity and ecosystems 0.00 % 0.00 % Preventing and reducing environmental pollution 0.00 % 0.00 % CAPEX ratio Activity Taxonomy- adaptable per purpose By taxonomy- aligned goal Climate Change Mitigation CCM 0.00 % 0.00 % Climate Change Adaptation CCA 0.00 % 0.00 % Sustainable use and protection of water and marine resources 0.00 % 0.00 % The transition to a circular economy CE 0.00 % 0.00 % Protecting and restoring biodiversity and ecosystems 0.00 % 0.00 % Preventing and reducing environmental pollution 0.00 % 0.00 % OPEX ratio Activity Taxonomy- adaptable per purpose By taxonomy- aligned goal Climate Change Mitigation CCM 10.65 % 0.00 % Climate Change Adaptation CCA 0.00 % 0.00 % Sustainable use and protection of water and marine resources 0.00 % 0.00 % The transition to a circular economy CE 0.13 % 0.00 % Protecting and restoring biodiversity and ecosystems 0.00 % 0.00 % Preventing and reducing environmental pollution 0.00 % 0.00 %

87 KPI tables Essential contribution criteria DNSH criteria (Compliance with the principle of avoiding significant harm) Economic activities (1) Code(s) (2) Revenue (3) Share of sales, 2024 (4) Climate change mitigation (5) Climate change adaptation (6) Water (7) Pollution (8) Circular economy (9) Biodiversity (10) Climate change mitigation (11) Climate change adaptation (12) Water (13) Pollution (14) Circular economy (15) Biodiversity (16) Minimum fuses (17) Taxonomy- aligned (A1.) or adjustable (A2.) share of sales revenue, 2023 Category: support activities (19) Category: transition activity (20) million HUF % Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y/N Y/N Y/N Y/N Y/N Y/N Y/N % T On A. ACTIVITIES THAT CAN BE ADJUSTED TO TAXONOMY A1 Environmentally sustainable (taxonomy-compliant) activities Revenue from environmentally sustainable (taxonomy-compliant) activities (A1) 0 0% - - - - - - - - - - - - - - Of which: supporting T Of which: transition On A2 Activities that can be aligned with the taxonomy but are not environmentally sustainable (non-taxonomy aligned activities) Collection and transportation of non-hazardous and hazardous waste 2.3 95.12 0.22% Construction of new buildings 7.1 2,636.18 6.06% Purchase and ownership of buildings 7.7 120.42 0.28% Revenue from activities that can be aligned with the taxonomy but are not environmentally sustainable (non-taxonomy aligned activities) (A2) 2,852 6.6% A. Total revenue from activities that can be adjusted to taxonomy (A1 A2) 2,852 6.6% B. ACTIVITIES THAT CANNOT BE ADJUSTED TO TAXONOMY Revenue from activities that cannot be aligned to taxonomy 40,657 93.4% TOTAL (AB) 43,509 100%

88 Essential contribution criteria DNSH criteria (Compliance with the principle of avoiding significant harm) Economic activities (1) Code(s) (2) CAPEX (3) Share of CAPEX, 2024 (4) Climate change mitigation (5) Climate change adaptation (6) Water (7) Pollution (8) Circular economy (9) Biodiversity (10) Climate change mitigation (11) Climate change adaptation (12) Water (13) Pollution (14) Circular economy (15) Biodiversity (16) Minimum fuses (17) Proportion of CAPEX that is aligned (A1.) or can be aligned (A2.), year 2022 Category: support activities (19) Category: transition activity (20) million HUF % Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y/N Y/N Y/N Y/N Y/N Y/N Y/N % T On A. ACTIVITIES THAT CAN BE ADJUSTED TO TAXONOMY A1 Environmentally sustainable (taxonomy-compliant) activities CAPEX of environmentally sustainable (taxonomy- compliant) activities (A1) 0 0% - - - - - - - - - - - - - - Of which: supporting T Of which: transition On A2 Activities that can be aligned with the taxonomy but are not environmentally sustainable (non-taxonomy aligned activities) CAPEX of activities that can be aligned with the taxonomy but are not environmentally sustainable (non- taxonomy aligned activities) (A2) 0 A. Total CAPEX of activities that can be adjusted to taxonomy (A1 A2) 0 B. ACTIVITIES THAT CANNOT BE ADJUSTED TO TAXONOMY CAPEX of activities that cannot be aligned to taxonomy TOTAL (AB)

89 Essential contribution criteria DNSH criteria (Compliance with the principle of avoiding significant harm) Economic activities (1) Code(s) (2) OPEX (3) Share of OPEX, 2024 (4) Climate change mitigation (5) Climate change adaptation (6) Water (7) Pollution (8) Circular economy (9) Biodiversity (10) Climate change mitigation Climate change adaptation (12) Water (13) Pollution (14) Circular economy (15) Biodiversity (16) Minimum fuses (17) Proportion of OPEX taxonomy- compliant Category: support activities (19) Category: transition activity (20) million HUF % Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y; N; Not align. Y/N Y/N Y/N Y/N Y/N Y/N Y/N % T On A. ACTIVITIES THAT CAN BE ADJUSTED TO TAXONOMY A1 Environmentally sustainable (taxonomy-compliant) activities OPEX of environmentally sustainable (taxonomy-compliant) activities (A1) 0 0% - - - - - - - - - - - - - - Of which: supporting T Of which: transition On A2 Activities that can be aligned with the taxonomy but are not environmentally sustainable (non-taxonomy aligned activities) Collection and transportation of non-hazardous and hazardous waste 2.3 51.27 0.13% Construction of new buildings 7.1 3,574.78 8.91% Installation, maintenance and repair of energy efficiency equipment 7.3 623.82 1.55% Purchase and ownership of buildings 7.7 75.84 0.19% OPEX of activities that can be aligned with the taxonomy but are not environmentally sustainable (non-taxonomy aligned activities) (A2) 4,326 10.8% A. Total OPEX of activities that can be adjusted to taxonomy (A1 A2) 4,326 10.8% B. ACTIVITIES THAT CANNOT BE ADJUSTED TO TAXONOMY OPEX of activities that cannot be aligned to taxonomy 35,794 89.2% TOTAL (AB) 40,120 100%

90 Society Own workforce (S1) In accordance with Appendix C of ESRS 1, the Company will introduce disclosure and application requirements related to its own employees in the future. Based on the phased introduction, we expect to present detailed information in fiscal year 2025. Health and safety at work The Company prioritizes the health and safety of its workers, especially in the real estate sector and construction sites, which are traditionally hazardous. The majority of employees exposed to hazardous work tasks in the Group are employed by NEO, while in other subsidiaries the risk is lower due to the job role. A potential impact, arising from the materiality analysis, was identified exclusively for NEO. In the case of NEO, in accordance with legal requirements, we employ occupational health and fire protection specialists who ensure compliance with the rules and the preparation of our own Occupational Health and Fire Protection Regulations. These documents define occupational and fire safety responsibilities, which are regularly monitored and evaluated by the Occupational Safety and Health Committee. These policies apply only to NEO employees. These policies are accessible to all employees, and they are introduced to them upon joining and during annual training, with special attention paid to prevention and analysis of previous accidents. We provide life and accident insurance to all our employees. In order to ensure occupational safety and meet legal requirements, our health and safety management system complies with the requirements of Act XCIII of 1993 and the ISO 45001:2018 standards. Data collection is currently focused on our own employees and workplaces, but we contractually stipulate the obligations of subcontractors. We ensure safe working conditions through regular on-site inspections and risk assessments, and any detected deviations and corrective measures are documented and regularly discussed by company management. Currently, the company's strategy does not address or cover the risks and opportunities that may arise as potential problems in the lives of the Company's employees, despite the fact that it has important policies aimed at performing certain tasks and managing the risks associated with them. In this regard, further regulations, policies and possibly action plans need to be developed. The management body (Governing Board) has the right to decide on its development and assignment of tasks, because their responsibilities include the authority to manage risk-related problems. The Company will initiate objectives, action plans and corporate policies regarding the health and safety of its own employees after a full assessment of the negative impacts. For the topic of Own Workforce, the following material impact was identified during the dual materiality analysis related to NEO's value chain.

91 ESRS S1 sub/sub- sub theme Value chain Business activity Effect description Impact characteristics Negative impact on human rights Working conditions/ Health and safety Upstream Energy procurement Failure to prevent nuclear accidents, depending on their severity, can have far- reaching consequences for human health, such as radiation-related illnesses, which ultimately negatively affect the health of the workforce and local communities. Negative (potential, medium term: <= 5 év) No Following the phased introduction, the Company plans to introduce the following metrics from its employee-related disclosures:  Disclosure Requirement S1-5 – Objectives related to addressing material negative impacts, promoting positive impacts, and managing material risks and opportunities  Disclosure Requirement S1-14 – Health and Safety Metrics

92 Workers in the value chain (S2) In accordance with Appendix C of ESRS 1, the Company will introduce disclosure and application requirements related to workers in the value chain in the future. Based on the phased introduction, we expect to present detailed information in fiscal year 2026. Health and safety at work The Company pays special attention to ensuring that its activities do not endanger the personal safety of its own workforce or those working in the value chain. Given that more than 1,000 contracted subcontractors work through NEO, responsible working practices receive special attention. This is ensured by the Occupational Health and Safety Regulations and Code of Ethics. The Company expects its employees and business partners to fully comply with health, safety and environmental laws and regulations. Identifying and managing occupational safety risks is important to them. Strict adherence to the rules is required from both our own employees and our supply chain partners. Their occupational health and safety experts can even shut down an entire construction site if necessary, as they have a zero tolerance approach to occupational safety issues. In previous years, NEO has assessed all social and environmental risk exposures that may arise in the value chain. In addition to undeclared work, anti-competitive behavior and employee discrimination, inadequate job security emerged as a key risk. This includes, among others, incomplete occupational safety training, outdated or missing necessary certificates/licenses, improper use or lack of protective equipment and protective clothing, and violation of safety regulations. During the dual materiality analysis, the Group reassessed the impacts, risks and opportunities related to the value chain. In the case of thematic disclosure S2 Workers in the value chain, the following material impacts were identified related to the Company's value chain.

93 ESRS S2 sub/sub-sub theme Value chain Business activity Effect description Impact characteristics Negative impact on human rights Working conditions/ Health and safety Upstream Energy procurement Failure to prevent nuclear accidents, depending on their severity, can have far-reaching consequences for human health, such as radiation-related illnesses, which ultimately negatively affect the health of the workforce and local communities. Negative (potential, medium term: <= 5 év) Yes Working conditions/ Health and safety Upstream Energy procurement Workers in fuel cell and industrial battery work are exposed to human health hazards such as solvents, corrosives, lead (and its compounds), arsenic (and its compounds), cadmium and sulfuric acid, as well as known or suspected carcinogens, teratogens and mutagens, and are in potentially hazardous work situations that can cause fire, explosion, frostbite and electric shock. Negative (potential, medium term: <= 5 év) Yes

94 Currently, the company's strategy does not address or cover the risks and opportunities that may arise as potential problems in the work of value chain workers, despite having important policies and occupational health and safety processes in place. Further policies and possibly action plans need to be developed to reduce the exposure of all workers to workplace accidents. The Company will initiate objectives, action plans and corporate policies regarding the health and safety of its own employees after a full assessment of the negative impacts. Following the phased introduction, the Company plans to introduce the following metrics from the disclosures related to workers in the value chain:  Disclosure Requirement S2-5 – Objectives related to addressing material negative impacts, promoting positive impacts, and managing material risks and opportunities

95 Affected communities (S3) In accordance with Appendix C of ESRS 1, the Company will present the disclosure and application requirements related to the relevant communities in the future. Based on the phased introduction, we expect to present detailed information in fiscal year 2026. Economic, social and cultural rights of communities / Water and water utilities Our company has begun assessing the impact that construction activities may have on local water resources, especially in water-scarce regions. Our commitment to sustainability drives us to keep the interests of the communities involved in mind, ensuring that our projects not only meet the needs of our clients, but are also developed while respecting and protecting the environment to the best of our ability. The general contracting industry is a significant user of water, which has a number of negative impacts on environmental water resources. Construction projects, especially large-scale ones such as residential complexes, office buildings or industrial facilities, require huge amounts of water during various phases of construction, including concrete mixing, dust reduction and landscaping. This high water use often depletes local water resources, alters natural watercourses, and lowers groundwater levels, which in the long term can be unsustainable and have detrimental effects on the environment, including local communities. Water consumption is also a significant factor in property management that must be taken into account to ensure sustainability. The daily operation of buildings, including the water requirements of plumbing systems, heating and cooling systems, as well as gardening and cleaning activities, can result in continuous and significant water use. Water-saving technologies and measures implemented during property operations, such as installing low- water-use equipment, rainwater harvesting and greywater recycling, can be key to reducing water consumption and mitigating environmental impacts. During the dual materiality analysis, the following material risks were identified in relation to the Affected Communities topic related to the Company's value chain.

96 S3 Sub-/sub-topic(s) Value chain location Business activities Description Characteristic Financial impact category Economic, social and cultural rights of communities / Water and water utilities Own operation Minor construction work, demolitions Construction projects in water-scarce regions can lead to a decrease in land values and difficulties in obtaining permits, which can result in negative financial impacts for businesses due to the loss of value of assets. Risk (medium term: <= 5 év) Performance Economic, social and cultural rights of communities / Water and water utilities Upstream Procurement of energy sources (electricity, gas, water) The Company faces increasing operational, regulatory, reputational and financial risks due to water scarcity, water procurement costs, regulations on wastewater or water usage, and competition with local communities and other industries for limited water resources, particularly in regions where water is scarce. Risk (medium term: <= 5 év) Development

97 Currently, the Company's strategy does not cover risks and opportunities related to the water rights of affected communities. Once we have identified negative impacts on local communities related to all of the Group's businesses, we will begin to create policies and develop action plans. The Company also aims to explore technologies that offer additional opportunities for our general contracting and property management businesses, in addition to the negative impacts and risks associated with water resources. In the case of our current sustainability report, water use emerged as a significant negative risk. However, in the future, we plan to revise our materiality analysis to include the negative and positive aspects with the greatest impact in our report, such as noise pollution, infrastructure strain, social tensions or adverse economic impacts. Following the phased introduction, the Company plans to present the following metrics from the disclosures related to the affected communities:  Disclosure Requirement S3-5 – Objectives related to addressing material negative impacts, promoting positive impacts, and managing material risks and opportunities

98 Consumers and end users (S4) In accordance with Appendix C of ESRS 1, the Company will introduce disclosure and application requirements related to consumers and end users in the future. Based on the phased introduction, we expect to present detailed information in fiscal year 2026. Personal safety/health and safety of Consumers and/or end users The personal safety and health of consumers and end users is of utmost importance to all of the Company's businesses, as it is not only fundamental to the well-being of our customers, but also essential to the long-term success of the Group. Ensuring a safe and healthy living and working environment is not just an ethical obligation. By using modern construction technologies, sustainable materials, and adhering to safety regulations related to real estate development, we minimize potential risks and create an environment that ensures the health and well-being of residents and employees. Neglecting health and safety aspects could have serious negative effects for our customers. Improperly constructed buildings and poorly maintained properties can increase the risk of accidents, which can not only cause physical injuries, but can also have legal consequences and reputational damage for us. In addition, poor air quality or the use of unsustainable materials can also lead to health problems in the long term. That's why we constantly monitor the latest industry standards and innovations to ensure that all our projects meet the highest safety and health requirements. During the dual materiality analysis, the following material impacts were identified in relation to the Company's value chain for the thematic disclosure S4 Personal safety/health and safety of consumers and/or end users.

99 ESRS S4 to/to topic Value chain Business activity Effect description Impact characteristics Negative impact on human rights Personal safety of consumers and/or end-users/Health and safety Upstream Energy procurement Improper disposal of hazardous materials from fuel cells and batteries can cause poisoning that disrupts the human nervous and endocrine systems. Negative (actual, short term: current reporting year) Yes Personal safety of consumers and/or end-users/Health and safety Upstream Procurement of energy sources (electricity, gas, water) The combustion of fuel in electricity generation operations produces hazardous air pollutants (HAP), particulate air pollutants (CAP), and volatile organic compounds (VOC), which can have a variety of health effects, including eye, nose, and throat irritation; headaches and loss of coordination; nausea; and damage to the liver, kidneys, or central nervous system. Negative (real, medium term: <= 5 év) Yes

100 Our more than two decades of experience, market leadership, and broad client portfolio guarantee our reliable and quality services. However, our goals include the creation and adoption of policies and action plans related to the security of the properties we manage or construct. Following the phased introduction, the Company plans to present the following metrics in its consumer and end-user disclosures:  Disclosure Requirement S4-5 – Objectives related to addressing material negative impacts, promoting positive impacts, and managing material risks and opportunities

101 Corporate Governance (G1) Information on the role of the administrative, management and supervisory bodies can be found in ESRS 2 GOV-1 published in the chapter. Presentation of processes for identifying and assessing significant impacts, risks and opportunities (ESRS 2 IRO-1 G1) A detailed description of the process for identifying and assessing significant impacts, risks and opportunities Procedure for identifying and assessing significant impacts, risks and opportunities (IRO-1) description is contained in the chapter. Using the methodologies described in this chapter, we identified and assessed the Company's impacts, risks and opportunities related to business conduct issues. THE Material impacts, risks and opportunities and their interaction with the strategy and business model (SBM-3) In Chapter c. we stated that the material impacts, risks and opportunities covered by the ESRS disclosure requirements are described in detail in the thematic standards. The table below summarizes the material risks and opportunities related to the G1 Business Conduct topic, according to each subtopic. Sub-/sub-topic(s) Value chain location Business activities Description Characteristic Financial impact category Corruption and Bribery / Incidents Upstream Fuel procurement Corruption in the bidding process for exploration and production licenses in the oil and gas sector results in less qualified entities being awarded licenses, which can jeopardize public investments, increase the risk of litigation, and cause negative environmental impacts that can result in fines. Risk (medium term: <= 5 év) Position

102 Corruption and Bribery / Prevention and Detection, including training Upstream Fuel procurement Corruption in the bidding process for exploration and production licenses in the oil and gas sector results in less qualified entities being awarded licenses, which can jeopardize public investments, increase the risk of litigation, and cause negative environmental impacts that can result in fines. Risk (medium term: <= 5 év) Performance Corporate culture Upstream Fuel procurement The organization's potential financial opportunity is to convert the expected reduction in GHG emissions into expected revenue in line with the Paris Agreement's goal of keeping temperature increases below 2ºC. Possibility (long distance: > 5 years) Performance

103 Policies on corporate culture and business conduct (G1-1) The development of the Company's corporate culture is implemented in several dimensions. Governing bodies, such as the Governing Board and the Audit Committee, meet according to a predetermined schedule, which is regulated by their rules of procedure. At the beginning of each year, both bodies develop their annual work schedule, which sets out the meeting dates and agenda items. In addition, ad hoc meetings may be convened if necessary. Key topics often discussed at such meetings include the discussion and approval of financial statements and the determination of the auditor's identity and remuneration. (G1-1_9a) In the case of NEO, it is important to highlight that the management, executive and supervisory boards discuss daily and current issues and problems to be solved during weekly and ad hoc discussions, meetings and forums. Their goal is to establish harmony between employees and the company and to communicate with each other. Every employee can feel free to contact their manager with any questions or requests. As part of the corporate culture, in 2024, several opportunities, programs, and training were provided to employees that emphasized the strengthening of employee well-being and the power of team building. (G1-1_9a) Transparency and prudence are among the principles that are prominently communicated and supported within the corporate culture. The Company publishes all relevant information in a timely manner on the usual platforms, such as the Budapest Stock Exchange (BSE) and the Hungarian National Bank (MNB). In the case of NEO, other emphasized topics include dual training, the possibility of lifelong learning and its financing, team building, and the right to free assembly. In addition, the possibility of collective bargaining and union membership, as well as fundraising, play an important role. (G1-1_9b) Members of the Company's management, executive and supervisory bodies may make suggestions for the development of corporate culture, for example in the field of training programs. In the case of NEO, members of the company's management board actively participate in team-building events and employee forums, and support employee voice opportunities. (G1-1_9c) The Company does not currently offer specific incentives or tools to its employees to support the promotion of corporate culture. Motivating and retaining employees is of strategic importance for NEO, therefore both senior management and stakeholder representation treat the issue with high priority. The company ensures competitive wages by following market trends. In addition, we provide numerous fringe benefits to our employees, in the form of year- end bonuses, cafeterias, and corporate motivation programs. (G1-1_9d) The two tables below describing employee benefits are to be interpreted solely in relation to NEO.

104 THEBenefits provided to employees* Benefit description Group life and accident insurance Employees are insured against accidents, surgeries, death and birth by a contracted insurance company. Our employees and their families are entitled to compensation under group life and accident insurance, e.g. in the event of accidents or surgeries. Healthcare The company offers the possibility of using Health Fund contributions. The company transfers 1 percent per person to the health fund, if the employees take on the deductible. Pension insurance The company transfers 2 percent per person to the pension fund, if the employees take on the deductible. Other Employees are entitled to rental allowances, emergency benefits, and other cafeteria items according to company regulations. *The benefits listed here apply only to full-time employees and part-time employees, and do not apply to temporary employees. Measures to support employee well-being Description Providing screening tests, organizing programs on health topics, etc. Organizing health days, family days with sports opportunities. Organization of thematic health protection programs and workshops Organization of sports and social events Family day with sports opportunities, team building events Employee suggestion system Trade union, employee forum, year-end employee event The Company does not have an anti-corruption or anti-bribery policy in line with the United Nations Convention against Corruption and we are currently unable to comment on whether the Company intends to establish such a policy in the future. NEO has a whistleblowing system, but this is not in line with the United Nations Convention against Corruption. (G1- 1_10b) Within the framework of the Company's training policy on business conduct, it should be emphasized that in the case of supervisory and administrative bodies related to the Company's operations – such as the Budapest Stock Exchange (BSE) and KELER – legislative changes or the introduction of new procedures and business rules often occur. The new requirements require issuers to organize appropriate educational programs and briefings related to current legal compliance and planned changes. For example, the implementation and development of

105 the KELER CAPS system, the management of emerging problems, and in the case of the BSE, the discussion of issuer compliance under the ESG Act are all areas that require specialized training. Within the Company, the company management is most exposed to corruption and bribery. After the general meeting, the highest decision-making body is the Governing Board. The Governing Board is responsible for performing operational tasks related to the operation of the Company, ensuring legal compliance related to public operations, developing corporate policies, and performing all tasks contained in the Company's Articles of Association. Prevention and detection of corruption and bribery (G1-3) The Company is committed to preventing and detecting corruption and bribery, and effectively handling allegations and cases related to them. To this end, it has developed comprehensive regulations and policies, such as the MAD-MAR Regulation, the GDPR Regulation, and the Whistleblowing Regulation. These documents detail the procedures and regulations that ensure compliance with legal and ethical requirements and support transparent and integrity- based operations. (G1-3_18a) At NEO, we treat anti-corruption as a top priority. Our anti-corruption policy, as set out in our Code of Ethics, sets out our objective to ensure that our workplace and business processes are completely free from any form of corruption, bribery and abuse. We have built an anti- corruption clause into our contracts. In addition to our employees, we also expect all our business partners to be aware of, understand and comply with our anti-corruption policy as set out in our Code of Ethics. If any of our employees suspects corruption or bribery, they are required to report it to their managers. We introduce our Code of Ethics to our employees upon their joining, and we repeatedly educate them on its content later. The Code of Ethics is continuously available to our employees and subcontractors. We cannot comment on whether investigators or investigation committees are separated from the management chain involved in the case during investigations, as there has been no such case. ((G1-3_18b) The Company currently does not have a formal procedure for reporting the results of anti- corruption and bribery cases to the management, executive and supervisory bodies. However, there is a reporting obligation on the part of the Governing Board to the supervisory board(s) should such a case arise. (G1-3_18c) Currently, the Company's policies do not include plans to adopt anti-corruption and anti-bribery procedures. (G1-3_18d) The Company's policies are accessible to all employees, and knowledge of them is mandatory, as as a publicly traded company, significant liability rests on both the company and its

106 employees in the event of a leak of internal information. Such incidents can have serious consequences, such as fines or loss of job. (G1-3_20) The Company currently does not have mandatory anti-corruption and anti-bribery training programs and does not provide such training to its employees, as there is no legal obligation to do so. (G1-3. 21 b AR4) The table below contains the information required regarding anti-corruption and bribery training for AKKO and its subsidiaries, as well as NEO separately. G1-3 AR8) AKKO (subsidiaries) Functions at risk Leaders AMSB* Other own employees Training coverage 0.163% Total 1 Total training participation 1 Training method and duration Instructor-led classroom training (hours) 12 hours 12 hours Computer training (hours) 0 0 0 0 Voluntary computer training (hours) 0 0 6 hours 0 Frequency occasional How often is training needed? (for example: annually, semi-annually) occasional The topics discussed (X mark) Knowledge of public compliance (Investor relations rules and knowledge) x x *AMSB: Management, executive and supervisory bodies Corruption and bribery cases (G1-4) There were no cases of corruption or bribery at the Company during the reporting period. (G1- 4_22a)