Regulation 2

to the respective lenders mentioned in the first column of the following table; (b)in respect of the respective loan amounts mentioned in the second column of the table, being amounts that are or are to be used for the purpose of financing the acquisition of the vessels mentioned in the third column of the table; (c)under the respective agreements or pursuant to the respective requests by IB Offshore Pte. Limited, mentioned in the fourth column of the table; and

that is due and payable during the respective periods mentioned in the fifth column of the table, is exempt from tax:First columnSecond columnThird columnFourth columnFifth columnLenderLoan amount(US$)VesselAgreement or requestPeriod (both dates inclusive)ICBC International Leasing Company Limited118,264,092“Bourbon Calm”, “Bourbon Clear”, “Bourbon Evolution 804”, “Bourbon Evolution 806”, “Bourbon Evolution 808”, “Bourbon Explorer 504”, “Bourbon Explorer 506”, “Bourbon Front”, “Bourbon Horus”, “Bourbon Liberty 104”, “Bourbon Liberty 106”, “Bourbon Liberty 108”, “Bourbon Liberty 153”, “Bourbon Liberty 154”, “Bourbon Liberty 157”, “Bourbon Liberty 160”, “Bourbon Liberty 161”, “Bourbon Liberty 162”, “Bourbon Liberty 163”, “Bourbon Liberty 202”, “Bourbon Liberty 206”, “Bourbon Liberty 311”, “Bourbon Liberty 318”, “Bourbon Liberty 319”, “Bourbon Liberty 320” and “Bourbon Rainbow”Loan facility agreement dated 1 November 20131 November 2013 to 31 December 2026ICBCIL Finance Co Limited89,125,967Loan facility agreement dated 1 January 20141 January 2014 to 31 December 2026 Hai Jiao 1307 Limited9,530,436Loan facility agreement dated 1 December 20131 December 2013 to 31 December 2026Skysea Malta Capital Company Limited 429,749,045Request by a document dated 1 March 2015, that is issued under a “Cash Pooling Agreement” dated 1 March 201521 July 2017 to 31 December 2026Skysea Malta Capital Company Limited190,667,475Request by a document dated 21 October 2019, that is issued under a “Cash Pooling Agreement” dated 1 March 201521 October 2019 to 31 December 2026