Group 1 - AUGA group, AB issued its first tranche of green bonds in December 2019 and is required to publish an annual report on the use of funds [1] - The Green Bond Report provides an overview of the allocation of funds raised as of December 31, 2024 [1]

Core Viewpoint - Sustainable Fitch has published its first sustainability rating report on Akropolis Group, assigning it a rating of 2 points on a scale of 1 to 5, indicating very good performance in Environmental, Social, and Governance (ESG) areas [1]. Group 1: ESG Performance - The ESG report evaluates both overall performance in ESG areas and the management of sustainability-related financial risks [2]. - The CEO of Akropolis Group stated that the rating reflects efficient management of environmental, social, and governance risks [2]. - The report highlights the company's commitment to sustainability as a key priority, demonstrating progress in all ESG areas [3]. Group 2: Sustainability Goals - The high rating from Sustainable Fitch is attributed to the consistent approach in implementing sustainability goals set by the company last year [4]. - At the beginning of the year, Akropolis Group introduced the Green Financing Framework, linking sustainability objectives with financial activities [5]. Group 3: Green Financing Initiatives - Following the Green Financing Framework, Akropolis Group issued its first EUR 350 million 5-year green bond with a 6.000% annual interest rate in May 2025 [6]. - The bonds are listed on Nasdaq Vilnius and Euronext Dublin stock exchanges [6].

Group 1 - The statutory auditors report on Green Bond allocation was published on June 17, 2025 [1] - The report is accessible on the Mobilize Financial Services website [1]

Core Viewpoint - Aker ASA and Aker Horizons ASA are merging, with Aker Horizons Holding AS merging into Aker ASA's subsidiary, Aker MergerCo, providing shareholders of Aker Horizons with shares in Aker ASA and cash as consideration [1][10]. Group 1: Merger Details - The merger will provide Aker Horizons shareholders with 0.001898 shares in Aker ASA and NOK 0.267963 in cash for each share owned in Aker Horizons, based on a 30-day volume weighted average share price [1][10]. - The merger is expected to be completed in the third quarter of 2025, subject to certain conditions including shareholder approval and third-party consents [1][14]. - Aker Horizons will distribute shares in AKH Holding as a dividend in kind to its shareholders prior to the merger completion [3]. Group 2: Financial Implications - Aker Horizons has decided to redeem its NOK 2.5 billion Green Bond at a call price of 100.37% of par, utilizing existing cash reserves, which will reduce future cash interest costs [4]. - The merger is a strategic response to significant market uncertainty and funding challenges faced by Aker Horizons, which has substantial debt maturing in the next 12 months [5][6]. - Aker ASA will settle the merger consideration using treasury shares and/or new shares issued under board authorizations [11]. Group 3: Future Strategy - Post-merger, Aker ASA aims to manage the value of AKH Holdings' investments, focusing on key areas such as South Africa, Australia, and potential data center developments in Narvik [7][9]. - The Board of Aker Horizons will define the future strategy and structure following the merger completion [9]. - The merger reflects a need to adapt to a changed market environment, particularly in green energy and industrial markets, which have made capital raising more challenging [8].