7.3 Subsequent events

If the Group receives information after the reporting period, but prior to the date of authorisation for issue, about conditions that existed at the end of the reporting period, the Group will assess if the information affects the amounts that it recognises in the Group’s consolidated financial statements. The Group will adjust the amounts recognised in its financial statements to reflect any adjusting events after the reporting

CEO - GUÐMUNDUR GÍSLASON

• Bs in Business and MBA from University of Reykjavík • Co-founder of ICE Fish Farm in 2012 • Previous experience family car importer company B&L and built up first data center in Iceland, Thor Data Center.

CFO - RÓBERT RÓBERTSSON

• Education from the University of Iceland • Previous experience as Head of Transaction Advisorry at EY Iceland

DEPUTY CEO - JENS GARÐAR HELGASON

• Education from University of Iceland and Norwegian School of Economics • Previous experience includes CEO of Laxar, CEO of Fiskimid Exporting and BoD of Fisheries Iceland and Business Iceland

CQM - THOMAS VAVIK BEKKEN

• Education from Aalesund University College • +20 years experience from the aquaculture companies including at SalMar, AquaGen, and 5 years experience from DNV period and update the disclosures that relate to those conditions in the light of the new information. For non-adjusting events after the reporting period, the Group will not change the amounts recognised in its consolidated financial statements but will disclose the nature of the non-adjusting event and an estimate of its financial effect, or a statement that such an estimate cannot be made, if applicable.roduced to employees in January 2022. Joint management decided by the boards of ICE FISH FARM AS and Laxar ehf in January 2022.

COO - ARNFINN AUNSMO PHD.

• PhD in Epidemiology of salmon farming from The Norwegian Veterinary School, degree in Veterinary Medicine from the University of Edinburgh • Previous experience from the Norwegian Army and Måsøval