Luka Koper

Notice of Dividend Amount • Sep 1, 2023

DIVIDEND POLICY OF THE COMPANY LUKA KOPER d. d.

We are committed to providing that the share of Luka Koper d. d. is a safe, stable and profitable investment for all Company's shareholders. Dividends represent the payment of a share in the Company's profits to the owners of Company's shares, while at the same time, the decision to pay dividends has an impact on the Company's capital structure.

Through its dividend policy, Luka Koper d. d. seeks to balance the expectations of shareholders for appropriate dividend yields and the Company's aspiration to use its distributable profit to finance its development and sustainability plans, thereby ensuring the long-term success and stability of its business operations.

The basis for dividend payments is the adequate amount of the Company's distributable profit. The Management Board and the Supervisory Board will normally propose that up to 50% of the Company's net profit for the year be earmarked for dividend payment, with the eventual remainder of the distributable profit remaining undistributed.

In the event of circumstances that would dictate an exception to this standpoint (such as major investment opportunities for the Company, inadequate capital structure, risk of non-fulfilment of financial covenants, etc.), the Management Board and the Supervisory Board will adjust their dividend proposal accordingly, by providing a reasoned explanation to the Company's General Meeting.

Koper, August 2023

MANAGEMENT BOARD SUPERVISORY BOARD

Nevenka Kržan Mirko Bandelj President of the Management Board President of the Supervisory Board