(b) An extraordinary corporate transaction, such as a merger, reorganization or liquidation, involving the issuer or any of its subsidiaries. As per the Announcement on 24 June 2026 (RNS Number: 4421J), the FCA has approved the change in control and proposed acquisition of River Global Holdings Limited. Subsequently, as of close of business on 31 July 2026, Liontrust Investment Partners (LIP) LLP assumed responsibility for the River Global Investors (RGI) LLP ICVC and ICAV funds. The relevant voting rights (approx 4.3%) attached to those holdings have therefore transferred from RGI LLP to LIP LLP. The remaining voting rights (approx 0.8%) continue to be held by RGI LLP and will be transferred at a later stage.