Ernst & Young
Wirtschaftsprüfungsgesellschaft m.b.H.
Wagramer Straße 19, IZD-Tower (P.O. Box 89)
1220 Vienna, Austria
Phone: +43 1 211 70
Fax: +43 1 216 20 77
ey@at .ey.com https://www.ey.com/at
Mr. John Costopoulos
Chairmann of the supervisory board of AUSTRIACARD HOLDINGS AG
Lamezanstraße 4-8
1230 Vienna Austria
March 13th, 2026
Our ref: LE
Contact: Mag. Erich Lehner
Informat ion pursuant to para 270 sec 1a Aust rian Commercial Act (Transparency st atement s)Dear Mr. Costopoulos!
Pursuant to para 270 sec 1a Austrian Commercial Act, the auditor prior to the Supervisory Board's proposal about the auditor to be elected in the General Assembly has to present an itemized report, describing the fees paid by the company for the preceding year, subdivided into service categories, reporting on the auditor's inclusion and registration in the external quality assurance system according to the Austrian Auditor Oversight Act ("Abschlussprüfer-Aufsichtsgesetz or APAG" ) and disclosing all circumstances which could give rise to conflict of interests for the appointment of the auditor, including prevention measurements to ensure an independent and impartial audit.
Therefore we submit to you the required information via this letter:
Fees paid by the Company for the previous f inancial year
For services provided during the preceding business year find a detailed report on the fees (exclusive VAT) of Ernst & Young Wirtschaftsprüfungsgesellschaft m.b.H below:
Audit of the Annual Financial Statement of AUSTRIACARD HOLDINGS AG
Audit of the Annual Financial Statement of AUSTRIA CARD-Plastikkarten und Ausweissystemen Gesellschaf t m.b.H.
EUR103.450,00
99.310,00
Other assurance services 14.440,00
Tax Services 0,00
Other Services 0,00
Total 217 .200 ,00The figures for assurance services relate to the agreed fees; however, up to the date of this letter the final invoice for the services rendered has not yet been raised.
A member firm of Ernst & Young Global Limited
Commercial Court Vienna, Reg. No.: 267030t, Reg. Office: Vienna, VAT No.: ATU61963913
We herewith inform you - up our knowledge - about any fees (exclusive VAT) charged by any other local or international member firm of the Ernst & Young Network to you for the previous fiscal year:
Audit of the Annual Financial Statement Other assurance services
EUR286.410,98
102.300,00
Tax Services 0,00
Other Services 0,00
Total 388 .710 ,98We herewith inform you that - up our knowledge -there are no fees charged by any other local or international member firm of the Ernst & Young Network to you for the previous fiscal year
Inclusion in the external quality assurance system implemented by the Austrian Auditor Oversight Act (" Abschlussprüfer-Aufsichtsgesetz or APAG" ) and valid registration
Pursuant to para 270 sec 1a Austrian Commercial Act, the auditor must report on its inclusion in the implemented external quality assurance system according APAG and the valid registration. In accordance with the APAG auditors and auditing firms are required to undergo a quality assurance review on a regular basis. Ernst & Young Wirtschaftsprüfungsgesellschaft mbH undergoes such quality assurance reviews in regular intervals and has a valid certificate regarding the successful particpation in such quality assurance reviews and is incorporated in the public register according to § 52 APAG. Additionally Ernst & Young Wirtschaftsprüfungsgesellschaft m.b.H is subject to the inspection system of the Audit Oversight Body of Austria (AOBA) according to §§ 43 ff APAG.
a Impediments and circumstances which could give rise to conflicts of interest
We are neither aware of circumstances which would impede us f rom performing the audit nor of circumstances which could give rise to conflict of interests.
3.b Confirmation of compliance with the relevant independence standards
The responsible audit team, any other person of the audit firm, the audit firm itself as well as any members of the network have complied with the relevant independence standards.
We confirm that the audit firm and partners, senior managers and managers conducting the audit are independent.
We confirm that the audit firm and partners, the responsible audit team and, if required, other persons of our audit firm, as well as any members of the network of our audit firm are independent.
We hope that this information will provide a sufficient basis for the re-appointment of our firm as external financial statement auditor and look forward to a continued good working relationship with you.
Please do not hesitate to contact us if you have any questions. Yours faithfully,
Ernst & Young
Wirtschaftsprüfungsgesellschaft m.b.H.
Erich Lehner Katharina Schrenk