III - About Class C Dividend

1. What is the purpose of the Class C quota within Bitizenship Italia?

Class C quotas offer participation in the company’s stablecoin-related innovation and yielding activities.

They are designed for shareholders who wish to participate in the company’s USDC-based operations.

Key features:

• Purpose: Capital contributed by Class C shareholders supports the company’s USDC-denominated working capital, which is used to operate, and optimize Bitizenship Italia’s proprietary staking and yield-management software.

• Economic rights: Dividends, when and if distributed, derive from the net yield actually realized through these USDC operations, after all operating and custody costs. Distributions are made pro-rata to each holder’s participation, based on the company’s approved financial statements.

• Withdrawal rights: Class C shareholders enjoy a withdrawal (recesso) right exercisable during specific 24-month windows, as provided in the Statute and subject to available liquidity.

• Operational scope: Funds allocated to USDC operations are strictly used for liquidity management, and protocol validation within the company’s statutory purpose. Shareholders hold equity in Bitizenship Italia S.r.l., not in a segregated or managed “USDC Pool.”

2. What are the rights of Class C Quota?

Class C quotas represent non-voting equity in Bitizenship Italia, linked to the company’s USDC-based operations. They allow holders to share in the results of these activities while maintaining the status of corporate shareholders.

Rights include:

• Economic participation: entitlement to dividends, when and if approved, based on the net yield generated from USDC-related operations;

• Information rights: access to periodic updates on the company’s performance, its financials and USDC working capital;

• Class-specific matters: the ability to vote within the special meeting of Class C holders if decisions directly affect their class rights;

Withdrawal rights: the right of recesso at defined intervals (every 24 months), subject to statutory procedures and available liquidity.

3. What does my money do?

Class C capital supports the company’s stablecoin operations — the part of Bitizenship Italia that runs its USDC-based treasury and yield-management technology.

In practice, this means the capital is mainly deployed for:

• Holding and managing USDC working capital;

• Covering direct operational costs tied to these activities, such as custody, audits, and transfers;

While the capital becomes part of the company’s overall balance sheet, our internal governance and reporting ensure that Class C funds are used primarily for USDC-related innovation — the purpose for which this class was created.

6. How are returns paid to Class C?

Class C holders benefit from priority access to profit distributions linked to USDC-related operations. Dividends are paid from actual company profits, subject to board proposal and shareholder approval.

Preferential Yield and Dividends

• The intended reference yield for Class C quotas is up to 2.5% per year, based on profits generated through USDC treasury and staking operations.

• This figure serves as a target distribution threshold and cap, not a guaranteed or fixed return, and depends entirely on company performance and available distributable reserves.

Dividends accrue only on fully paid and outstanding capital for the relevant financial period.

Operational Indipendence

Meanwhile all funds remain part of the company’s single corporate balance sheet and are managed under the same governance and compliance framework as other activities, the company’s internal accounting systems track USDC-related revenues separately to ensure transparency in calculating Class C results.

The dividend accrues on the equity contributed (share capital + share premium) by each Class C holder that remains fully paid and outstanding for the entire fiscal quarter.