Notice Concerning Borrowing of Funds

This translation of the original Japanese notice is provided solely for information purposes. Should there be any discrepancy between this translation and the Japanese original, the latter shall prevail.

February 20, 2026

REIT Issuer: Daiwa Office Investment Corporation (Stock Code No.: 8976) Representative: Toshisuke Tanaka, Executive Director

Asset Manager: Daiwa Real Estate Asset Management Co. Ltd. Representative: Yoshiki Nishigaki, President and Representative Director

Inquiries to: Kentaro Azumi, General Manager, Acquisition and Asset Management Division (Tel: +81-3-6215-9649)

We hereby give notice that Daiwa Office Investment Corporation (the "Investment Corporation") decided today to borrow a total of 5,000 million yen (the "Borrowing").

1. Details for the Borrowings

   Lender	Loan Amount (million yen)	Interest Rate	Scheduled Borrowing Date	Borrowing / Repayment Method	Repayment Date
   Sumitomo Mitsui Trust Bank, Limited	1,000	3 month Japanese Yen TIBOR + 0.300% (Note)	2026/2/27	Unsecured Repayment in lump sum	2032/2/27
   	2,000	3 month Japanese Yen TIBOR + 0.250% (Note)			2031/2/28
   	2,000	3 month Japanese Yen TIBOR + 0.200% (Note)			2030/2/28

   (Note) Interest payments shall be made at the end of February, May, August and November (If any such date is not a business day, the immediately following business day; and if such date falls within the next month, the preceding last business day). Interest rate is calculated based on 3 month Japanese Yen TIBOR which Japanese Bankers Association ("JBA") announces two business days prior to the first day of the loan period.

   The JPY TIBOR of the JBA TIBOR Administration ("JBA TA") is available on the JBA TA website (https://www.jbatibor.or.jp/english/rate/).

2. Reason for the Borrowings

   The Borrowings will be provided for the repayment of 5,000 million yen borrowed in total due on February 27, 2026. For the details of the borrowings, please refer to the press release titled "Notice Concerning Borrowing of Funds" on February 23, 2018.

3. Date of Signing Contract

   February 20, 2026

4. Status of Interest-Bearing Liabilities after the Borrowings

   Please refer to "Reference" for the status of interest-bearing liabilities after the Borrowings.

5. Other Matters Required for Investors to Appropriately Understand and Evaluate the Above Information

   There arises no change in the content of the investment risks described at "1. Fund Information, 1-1 Status of Fund, 1-1-3 Investment Risk" of the Yukashouken Houkokusyo filed as of February 16, 2026 with respect to the risks involved in repayment of the Borrowings.

   - End -

   [Reference]
   1. ‌Outstanding Balance of Interest-Bearing Liabilities after the Borrowings

      Estimation as of February 27, 2026 (Unit: JPY million)

      	Before the Borrowings	After the Borrowings	Increase/ Decrease
      Short-term loans (loan period: 1 year or less)	23,400	18,400	－5,000
      Long-term loans* (loan period: over 1 year)	187,050	192,050	＋5,000
      Total loans	210,450	210,450	0
      Investment corporation bonds	7,500	7,500	0
      Total interest-bearing liabilities	217,950	217,950	0

      * The long-term loans to be repaid within 1 year are included in the short-term loans.

   2. Ratio of Floating-Rate and Fixed-Rate Interest-Bearing Liabilities after the Borrowings

Estimation as of February 27, 2026 (Unit: JPY million)

‌*Fixed-rate interest-bearing liabilities include liabilities changed from floating-rate to fixed-rate through swap transactions.

*Website URL of the Investment Corporation: https://www.daiwa-office.co.jp/en/