Luka Koper — Audit Report / Information 2024

Apr 29, 2025

ADD D.O.O. Tbilisijska ulica 85 1000 Ljubljana

Attn.

Luka Koper d.d. Vojkovo nabrežje 38 6501 Koper – Slovenija

Ljubljana, 24 April 2025

Re: Explanation regarding the error occurred in the submitted 2024 annual report of Luka Koper d.d.

Dear Sir / Madam,

Unfortunately, an error occurred in the process of preparing the official tagged version of the annual report. When making such conversions, I am always committed to security, traceability and compliance with legal requirements. However, in this case, an exception has occurred, which we regret.

The error occurred during the final stage of the process of preparing the Slovene version of the 2024 annual report of Luka Koper d.d. in ixBRL format, when a technical problem with the formatting in the converted document was identified. In order to correct the problem, we replaced page 2, Statement of Management's Responsibilities, which was erroneously replaced with a page from an earlier version of the document. Due to the visual similarity of the pages, the error was not detected on final review.

As soon as the error was detected, we started to analyse and correct it. Although design adequacy or changes are not subject to statutory technical validation, we have put in place a mechanism to prevent such errors in the future.

We sincerely apologise for any inconvenience and ask for your understanding. Despite this exception, we remain committed to the highest quality and accuracy.

Sincerely,

Taja Šerjak Director ADD D.O.O.