Enea : Auditor’s statement pursuant to Chap. 20 Sec. 14

This is a literal translation of the Swedish original report

Auditor's statement regarding the report prepared by the Board of Directors in accordance with Chapter 20, Section 14 of the Swedish Companies Act (2005:551) concerning the Board of Director's report detailing specific redemption terms, etc.

To the general meeting of shareholders in Enea AB (publ), Corporate Identity Number 556209-7146

We have performed procedures whereby we have examined the Board of Directors' report 2024-03- 25.

Responsibilities of the Board of Directors for the report

The Board of Directors is responsible for the preparation of the report detailing specific redemption terms in accordance with the Swedish Companies Act and for such internal control as the Board of Directors determine is necessary to enable the preparation of a report that is free from material misstatement, whether due to fraud or error.

Auditor's responsibility

Our responsibility is to express an opinion on specific redemption terms on the basis of the procedures performed. The procedures were performed in accordance with FAR's recommendation RevR 9 Other statements by the Auditor in accordance with the Swedish Companies Act and the Companies Ordinance. This recommendation requires that we plan and perform the procedures to attain reasonable assurance that the Board of Directors' proposal is free from any material misstatement. Revisionsföretaget tillämpar International Standard on Quality Management 1, som kräver att företaget utformar, implementerar och hanterar ett system för kvalitetsstyrning inklusive riktlinjer eller procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

We are independent of the Enea AB (publ) in accordance with professional ethics for accountants in Sweden and have otherwise fulfilled our ethical responsibilities in accordance with these requirements.

The procedures have involved the execution of various activities to obtain evidence about the financial information and other disclosures in the Board of Directors' report. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement in the proposal, whether due to fraud or error. In making this risk assessment, the auditor considers the aspects of internal control relevant to the manner in which the Board of Directors prepares their report, in order to design procedures that are appropriate under the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. The procedures also include an evaluation of the appropriateness of the valuation method(s) employed and the reasonability of the assumptions made by the Board of Directors. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Opinion

In our opinion,

• the measures undertaken implying that neither the company's restricted equity, nor its share capital, are reduced are appropriate, and that the assessments made of the effects of such measures are correct.

Other information

The sole purpose of this auditor's statement is to comply to the requirements stated in Chapter 20, § 14 of the Swedish Companies Act, and this statement may not be used for any other purpose.

Stockholm, 16 April 2024

Öhrlings PricewaterhouseCoopers AB

Nicklas Kullberg

Authorised Public Accountant

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