SFDR Disclosures

(Last updated: November 2025)

Article 3 SFDR – Integration of Sustainability Risks

Sustainability risks under the Sustainable Finance Disclosure Regulation (SFDR) are defined as environmental, social, or governance events or conditions that, if they occur, could cause a material negative impact on the value of an investment.

DELTA Equity Partners Management B.V. (“DELTA”) integrates sustainability risk analyses throughout its investment process:

• Exclusion of sectors and activities that conflict with DELTA’s ESG beliefs.

• ESG screening before due diligence to identify potential high-risk issues.

• ESG due diligence in line with DELTA’s internal ESG Framework.

• Monitoring and reporting of ESG matters after investment.

DELTA recognises that sustainability risks may affect investment value and therefore systematically considers them in decision-making.

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Article 4 SFDR – Principal Adverse Impacts

In accordance with Article 4(1)(b) SFDR, DELTA does not currently consider principal adverse impacts of investment decisions on sustainability factors as referred to in Article 4(1)(a). Given DELTA’s size (fewer than 500 employees) and focus on private SME investments, such disclosures are not proportionate. DELTA monitors material ESG issues qualitatively and will review this position annually.

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Article 5 SFDR – Remuneration Policy

DELTA’s Remuneration Policy integrates sustainability risks by ensuring that variable remuneration does not encourage excessive risk-taking related to sustainability. Performance assessment includes both financial and non-financial criteria, including adherence to DELTA’s ESG policies and procedures.

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Article 8 SFDR – Fund-Level Disclosure

DELTA Equity Partners Technology & Health Fund Coöperatief U.A. (the “Fund”) promotes environmental and social characteristics within the meaning of Article 8 SFDR. The Fund does not have sustainable investment as its objective and does not invest in sustainable investments under Article 2(17) SFDR.

The Fund promotes these characteristics through:

• Screening of investments against exclusion criteria.

• ESG due diligence confirming good governance.

• Ongoing monitoring and reporting of ESG matters.

No index has been designated as a reference benchmark.