Catom Annual Report 2023 EN

34. Off-balance sheet assets and liabilities 34.1. Liability of a tax entity

The company heads a tax entity for the purposes of corporation tax and value added tax. Based on the standard conditions for tax entities, the company and its subsidiaries are jointly and severally liable for the taxes payable by the tax entity. 34.2. Credit facilities The company has a credit facility together with other group companies in connection with its factoring agreement. Each group company is jointly and severally liable for this facility. The financing ceiling for the entire facility amounts to € 120,000,000. Security has been provided for this credit facility in the form of a pledge of receivables, stock and vehicles and vessels. In addition, an acquisition facility of € 50,000,000 applies. For the financial year 2023 the Catom Group complies with all rights and obligations arising from the financing terms and conditions. 34.3. Guarantees for subsidiaries Catom B.V. has issued an unconditional guarantee for the debts of its subsidiaries ShopPoint B.V., OK Oliecentrale B.V., Rijmar B.V., Rijmar Onroerend Goed B.V., Slurink Holding B.V., Slurink B.V. and Catom Distribution B.V., for a period of at least 12 months after the date of these financial statements. 35. Subsequent events No material events occurred in the company between the balance sheet date and the date of signing the financial statements for 2023 that should be included or disclosed in the financial statements.

Breda, 22 July 2024

J.W.F. Westerhuis

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