Following an up to 81.7% reduction in the AC1 bond issue, a leading company in the debt management industry is launching a new offering for investors. The AC2 issue features 5-year bonds with a total value of PLN 40 million. These bonds will offer an interest rate of up to
10.05%* for the first interest period, based on WIBOR 3M plus a margin of 4.2%. Subscriptions for BEST S.A. bonds will be accepted from August 7 to August 20 this year.

BEST S.A. is offering investors 400,000 series AC2 bonds with a nominal value of PLN 100 each. The coupon on the bonds will be paid quarterly, and the bonds will be redeemed on 22 August 2029. They will be listed on the Catalyst market.

– BEST Group’s previous bond offering received an exceptional response from investors, with demand exceeding the offered bond value by more than five times. In light of such enthusiastic interest, we are re-entering the market with a new proposal that we believe will be equally appealing. As with our previous issue, the funds raised from the AC2 offering will be used to acquire claim portfolios in Poland and Italy, commented Krzysztof Borusowski, President of the Management Board of BEST.

Subscriptions for series AC2 bonds will be accepted from 7 to 20 August this year by Dom Maklerski Banku Ochrony Środowiska, Ipopema Securities, Michael/Ström Dom Maklerski and Noble Securities.

The series AC2 bond offering is part of a public bond issue programme with an aggregate nominal value of up to PLN 250 million carried out by BEST under a base prospectus approved by the Polish Financial Supervision Authority on 28 June 2024, including any supplements and update notices, and the final terms and conditions of the series AC2 issue.

*Calculated at WIBOR 3M as of 01 August 2024, at 5.85. The actual interest rate on series AC2 bonds in the first interest period will be determined according to the base rate WIBOR 3M as of 13 August 2024, plus a margin of 4.2 percentage points, as specified in the Final Terms of the issue of series AC2 bonds.

This advertisement pertains to the public offering of Series AC2 bonds (‘Bonds’) issued under the bond issue programme established by BEST S.A. (‘Issuer’). In connection with this programme, the Issuer has prepared a base prospectus, which was approved by the Polish Financial Supervision Authority (‘PFSA’) on June 28, 2024 (‘Prospectus’). Please note that the PFSA’s approval of the Prospectus does not constitute an endorsement of the Bonds. Investing in the Bonds involves various risks inherent in debt securities and those associated with the Issuer’s business. These risks are detailed in the Prospectus under ‘Risk Factors’. Potential investors are encouraged to thoroughly review the Prospectus, any supplements, and the Final Terms and Conditions for the Bonds (‘Final Terms’) to fully understand the potential risks and rewards before making an investment decision. The Prospectus is available on the Issuer’s website at www.best.com.pl/prospekt, and the Final Terms can be found at www.best.com.pl/warunki-emisji. For additional reference, both the Prospectus and the Final Terms are also published on the website of Dom Maklerski Banku Ochrony Środowiska S.A. at https://bossa.pl/oferta/rynek-pierwotny/emisje/best-sa-seria-ac2. The Prospectus and the Final Terms are the sole binding documents governing the offering of the Bonds.

This advertisement is not intended to be distributed, either directly or indirectly, within the United States of America or any other countries where the public dissemination of this information may be restricted or prohibited by law.

Investing in bonds involves the risk of losing some or all of the invested money.