6 Other information

The dividend policy is set, and may be amended, by a resolution of the Executive Board approved by the Supervisory Board and the Annual General Meeting. Subject to the dividend policy approved, the Executive Board, with the approval of the Supervisory Board, determines annually what portion of the profit will be reserved and what portion will be distributed. Distribution of profit takes place after the adoption of the financial statements, which must demonstrate that such a distribution is justified.

The General Meeting may, on the proposal of the Executive Board and with the approval of the Supervisory Board, decide to distribute an interim dividend and to make distributions charged to a reserve of Vitens. Distributions on shares may only take place up to the amount of the distributable equity and, if it concerns an interim distribution, this requirement has been met as evidenced by an interim statement of assets and liabilities as referred to in Section 2:105(4) of the Dutch Civil Code. Vitens shall file the statement of assets at the office of the Dutch Trade Register within eight days from the day on which the resolution to distribute is announced.

A shareholder's claim for a distribution on shares is time-barred by a lapse of five years. The Executive Board proposes the shareholders, to appropriate the profit after tax as follows (approved by the Supervisory Board on 13 March 2026): no payment of dividend on ordinary shares and to add the profit of €90.6 million to other reserves (in line with dividend policy).