PUBLIC COUNTRY BY COUNTRY REPORTING

In accordance with Article 72 quaterdecies (3) of Luxembourg law of 19 December 2002, as amended by Luxembourg Law of 15 August 2023, the Public Country-by-Country reporting prepared by GIA Finance S.A., as the ultimate parent entity of the Duferco Group, is made publicly available through the Luxembourg Trade and Companies Register / Registre de commerce et des sociétés de Luxembourg (RCS) and is freely accessible on the Register’s website.