Vocabulary

standards and interpretations adopted by International Accounting Standards Board (IASB), announced by the European Commission. They include:

1. International Financial Reporting Standards,
2. International Accounting Standards (IAS), and

Interpretations issued by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).

(i) in the EEA, qualified investors within the meaning of Article 2(e) of the Prospectus Regulation; (ii) in the United Kingdom, qualified investors within the meaning of Article 2(e) of the Prospectus Regulation as it forms part of domestic law in the United Kingdom by virtue of the European Union (Withdrawal) Act 2018, or (iii) other persons invited by any of the Joint Bookrunners to take a part in the book-building process.

Institutional Investors outside of the United States of America and Poland.

an international offering combining: (a) an offering in the United States of America to QIBs as defined in, and in reliance on, Rule 144A under the U.S. Securities Act or another exemption from the registration requirements of the U.S. Securities Act; and (b) an offering to the International Institutional Investors in accordance with Regulation S under the U.S. Securities Act.

Polish Investment Funds Act dated May 27, 2004.

Interest rate swap.

Information Technology.