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KPMG is a global organization of independent professional services firms providing Audit, Tax and Advisory services. KPMG is the brand under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services. “KPMG” is used to refer to individual member firms within the KPMG organization or to one or more member firms collectively. KPMG firms operate in 143 countries and territories with more than 273,000 partners and employees working in member firms around the world. Each KPMG firm is a legally distinct and separate entity and describes itself as such. Each KPMG member firm is responsible for its own obligations and liabilities. KPMG International Limited is a private English company limited by guarantee. KPMG International Limited and its related entities do not provide services to clients. For more detail about our structure, please visit kpmg.com/governance.

Aperam is a global player in stainless, electrical and specialty steel and recycling, with customers in over 40 countries, and a community of more than 13,000 dedicated employees worldwide. Aperam has a flat Stainless and Electrical steel capacity of 2.5 million tonnes in Brazil and Europe and is a leader in high-value alloys and specialty products, with a presence in France, China, India and the United States. Its industrial network spans sixteen production facilities across Brazil, Belgium, France, the United States, India and China, complemented by a highly integrated distribution, processing and services network. Sustainability is at the heart of Aperam’s business model. The company combines stainless steel scrap, high-performance alloys scrap and renewable biomass to produce low-carbon-footprint stainless and specialty steels. Through Aperam Recycling, a global leader in collecting, trading, processing and recycling stainless steel scrap and high-performance alloys, Aperam creates value throughout the material lifecycle. In Brazil, BioEnergia produces charcoal from FSC®-certified forestry, providing a renewable substitute for fossil fuels in the steelmaking process. Together, these capabilities enable Aperam to advance the circularity of its products while helping customers reduce their environmental footprint. Aperam’s products combine strength, versatility, durability and recyclability, supporting customers across a wide range of applications while advancing its ambition to be the leading value creator in the circular economy of infinite, world-changing materials. If you want to learn more about our business, products or how we operate, please visit www.aperam.com.

Heerema Marine Contractors is a world-leading marine contractor in the international offshore energy industry.