Polus EU CLO XXI DAC: 24 May 2026

The assets securing the Notes will primarily consist of a portfolio of Senior Loans, Senior Secured Bonds, Mezzanine Obligations and High Yield Bonds, and will be managed by Polus Capital Management Limited.

Polus EU CLO XXI DAC will issue Class A Notes, Class B Notes, Class C Notes, Class D Notes, Class E Notes, Class F Notes and Subordinated Notes.

Eligibility criteria (includes): it is a Secured Senior Obligation, a Corporate Rescue Loan, an Unsecured Senior Obligation, a Mezzanine Obligation, a Second Lien Loan or a High Yield Bond (in each case, which is not a sub participation of a sub-participation); it is not a Structured Finance Security, a Letter of Credit or a Synthetic Security; it is not a Zero Coupon Security; other than in the case of a Corporate Rescue Loan or Current Pay Obligation it has a S&P Rating of not lower than “CCC-” and a Fitch Rating of not lower than “CCC-”; is an obligation of an Obligor or Obligors Domiciled in a Non-Emerging Market Country (as determined by the Collateral Managers acting on behalf of the Issuer); it is not a Project Finance Loan; it is not an ESG Collateral Obligation.

The Issuer anticipates that, by the Issue Date, it or the Investment Manager on its behalf will have purchased or committed to purchase Collateral Debt Obligations the Aggregate Principal Balance of which is equal to at least €330mln, which is 82.5% of the Target Par Amount.

The Notes are being offered by the Issuer through Goldman Sachs International in its capacity as Placement Agent and in its separate capacity as Arranger, subject to prior sale.

EU & UK Risk Retention: The Retention Holder (Polus Loan Investments III DAC ) will hold the Retention Notes in its capacity as originator for the purposes of the Retention Requirements and undertake to subscribe for and retain, on an ongoing basis, a material net economic interest in the transaction which will be comprised of not less than 5% of the Principal Amount Outstanding of each Class of Notes then outstanding pursuant to Article 6(3)(a) of the EU Securitisation Regulation and SECN 5.2.8R(1)(a) of the UK Securitisation Framework.

US Risk Retention Rules: The Retention Holder has informed the Issuer that it will purchase an “eligible vertical interest” on the Issue Date and will retain the “eligible vertical interest” as long as required by the US Risk Retention Rules.