Letter

Citigroup Giobal Markets mc. P0. Box 4701 Buifalo, NY 14240-4701

Citibank Europe PLC *3090DM2816401* Account Reference: EMEA - 32248599 MINISTRY OF FINANCE OF THE REPUBLIC OF ESTONIA SUUR-AMEERIKA 1 TALLINN 15006 TARTU ESTONIA

Please include this cover page with your remevant U.S. tax form via email to the address Iisted on the next page. Kindly include the account reference Iisted on this page on the tax form returned.

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REGION - EMEA Account: 32248599

citi Re: IMPORTANT U.S. TAX INFORMATION AND DOCUMENT REQUEST PLEASE COMPLETE THE APPROPRIATE TAX FORM AND RETURN VIA E-MAIL

Purpose: Our records indicate that we require updated U.S. tax forms for your account with Citibank Europe PLC. The requirement arises because your account is documented with a valid US. tax form that expires on December 31, 2025

Valid US. tax documentation is required for foreign persons to obtain a reduced rate or an exemption from U.S. withholding tax. In the absence of required U.S. tax documentation, we, as a withholding agent, must withhold a 30% U.S. tax from U.S. source income. In addition, the U.S. tax documentation may be necessary to establish an exemption from 24% backup withholding tax on foreign source income, gross proceeds from the sate of securities and U.S. source interest on short-term obligations or bank deposits.

U.S. Tax Forms: To assist you in complying with this documentation requirement, please visit the US. Internal Revenue Service (IRS) website at wwwjrs.gov where you wiII find the most current and revised Forms W-8 (BEN, BEN-E, IMY, EXP, or ECI) for completion, if appropriate, and the official instructions.

If the beneficial owner is a U.S. person, the Form W-9 should be completed. Please contact your tax advisor for assistance in completing the relevant U.S. tax form(s). Citi does not provide tax advice to its clients.

Foreign Taxpayer Identification Number (FTIN) Requirement: You are required to provide an FTIN on Form W-8 or check the box Not legally required if you are not required to obtain a TIN in your Country of residence. If you do not provide a FIN and leave this section blank, you must provide us with a written explanation of why an FTIN has not been provided.

Contact Information: To return a completed tax forrn or if you have any tax documentation questions pertaining to this request, please contact EMEA Tax Operations at [email protected]. To ensure that properly completed form(s) are associated with the correct aCCount, please inClude the Citi account number on any US. tax form(s) submitted. If you are unable to provide the tax form via e-mail, please contact Tax Operations and a postal address wiII be provided. —

If you have any non-tax documentation questions, please contact your Citi CIient ServiCe representative or Accounts Control Group Operations at [email protected].

Thank you for your prompt attention to this request.

We appreciate your business.