Regulation 2

to the 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 used to finance the construction of the ship “Sunny Putney”; (c)under the loan agreements amended by the respective amendment loan agreements mentioned in the third column of the table and the respective interest rate amendment agreements mentioned in the fourth column of the table; and (d)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 (JPY)Amendment loan agreementInterest rate amendment agreement Period (both dates inclusive)The Kagawa Bank, Ltd. 717,420,000Amendment loan agreement dated 25 February 2020Interest rate amendment agreement dated 27 February 202029 February 2020 to 28 February 2022 The Tokushima Bank, Ltd.717,420,000Amendment loan agreement dated 25 February 2020Interest rate amendment agreement dated 25 February 2020 2 March 2020 to 28 February 2022