Related Party Transactions Policy

The Related Party Transactions Policy outlines the principles, the review, approval, and ratification process and the disclosure and reporting requirements applicable, across the Group, to all Related Party Transactions as defined herein.

This Policy, which shall be read in conjunction with the Code of Conduct, is covered by the Compliance Management System and more particularly by the Compliance Program.

Approved by the Board of Directors of B2 Impact ASA on 16 September 2021.

Revised version adopted by the Board of Directors on 9 March 2023.