As soon as your Matching Shares unlock, they belong to you and are yours to keep or sell as you wish. You can:

• Keep them, and continue to enjoy the benefits of being a Kerry shareholder
• Sell them, and benefit from any success you help create
• Transfer them to your personal brokerage account if you have one.

We've created resources to support you. As well as this section, you'll find information on this page including additional downloads in the 'Resources' section, so you can make the decision that's right for you. Our Champions and the OurShare Team are also on hand to answer any questions you may have – for contact information see page 9 of the Unlocking brochure.

Please note: we cannot provide direct financial advice or advise you on what to do with your shares. If you're unsure, we recommend you speak with a professional financial and/or tax advisor.

Owning Kerry shares means owning part of the company. As a shareholder, you can:

• Have a say on key company decisions at our General Meetings. Each share carries one vote. The more shares you hold, the more votes you can have on key decisions.
• Benefit from any increases in our share price. As our share price increases, so does the value of the shares you hold. (Just remember, our share price can go down as well as up).
• Receive a portion of our profits, known as dividends, whenever we pay them. Dividends are paid per share, so the more shares you have, the more dividends you're entitled to. You're already entitled to receive dividends on your Purchased and Dividend Shares. Once your Matching Shares unlock, you'll be entitled to receive dividends on those too. Your dividends will be reinvested as Dividend Shares, so you can watch your pot of shares continue to grow.

The value of your shares can go up or down in line with Kerry's share price (see question 1.4, 'How much will my Matching Shares be worth?' for more information). If you choose to keep your shares, and our share price falls, the value of your shares will fall too. However, because we give you additional Matching Shares, they help to offset any loss in the value of your Purchased Shares, and at the time your questions answered was published, our share price would need to fall by 25% for you to make a loss.

You can keep your shares in your EquatePlus account for as long as you like and continue your journey as a Kerry shareholder, even if you leave the company. There is no deadline for selling or transferring your shares. If you decide to keep your shares, you don't need to do anything – they will simply remain in your EquatePlus account, and you can access them at any time.

The amount you receive from selling your shares will depend on various factors, including:

• How many shares you sell
• Our share price when you sell your shares
• The currency exchange rate when you sell your shares, if you're receiving your proceeds in a currency other than Euros.

Please note, you may need to pay some taxes and fees when you sell your shares – see section 6, 'Taxes and fees' for more information. You can also find tax guidance specific to your country in the 'Country Employee Tax Notes' in the 'Resources' section.

No – you have flexibility. You can sell as many of your shares as you want, as frequently as you want.

There may be some taxes and fees to pay each time you sell shares – see section 6, 'Taxes and fees' for more information. You can also find tax guidance specific to your country in the 'Country Employee Tax Notes' in the 'Resources' section.

You can sell some or all of your shares through your EquatePlus account. You'll need to decide:

• When you want to sell your shares
• Which bank account you'd like the net proceeds paid into.

Your shares will then be sold on your behalf, and you will receive your funds into your chosen bank account. We've created a step-by-step guide to help you with this process, which you can find in the 'Access EquatePlus' section.

Transferring shares simply means moving them from one share or brokerage account (such as your EquatePlus account), to another. You may wish to transfer your OurShare shares from your EquatePlus account into your personal brokerage account if you have one.

To transfer your shares out of your EquatePlus account and into your personal brokerage account, log in and select the 'Transact' option – from here you can follow the online instructions.

You may need to pay some transaction fees when you transfer your shares – see question 6.9, 'Are there any fees if I sell or transfer my shares?' for more information. You can also find more information by viewing the 'Country Employee Tax Notes' in the 'Resources' section.

When your Matching Shares are unlocked, there is a nominal amount that needs to be paid to receive them. These are newly issued shares that cost €0.125 each, which all Kerry shareholders are required to pay. There's no action needed on your part as this small cost will be managed automatically through your payroll.

The Matching Shares you receive from Kerry are considered an employee benefit in kind, which like most other benefits, means they are typically subject to income tax (and social security in some countries).

In most countries, we will arrange for some of your Matching Shares to be sold automatically to cover the cost.

Here's how it works:

• We work with local payroll to confirm how much tax you owe.
• We inform Computershare – who manage EquatePlus – how much tax you'll need to pay on your Matching Shares.
• Computershare sells enough of your Matching Shares to cover the taxes and any other associated costs (these are small additional fees that apply when shares are sold – see the above question for more information).
• The money from this sale is then sent to local payroll to pay your tax on your behalf.
• You may see fewer Matching Shares in your EquatePlus account after we've paid your tax. This means that you don't need to pay anything upfront, and the rest of your OurShare 2023 shares will then be yours to keep or sell as you wish.*

*In some countries, we're unable to sell some of your Matching Shares automatically to cover any taxes due, which means you'll need to arrange to pay it to the tax authorities yourself. To find out if this applies to you and for more guidance, see the 'Country Employee Tax Notes' in the 'Resources' section.

After paying any tax due on your unlocked Matching Shares, you won't need to pay additional tax while your shares remain in your EquatePlus account. Tax will only apply if you choose to sell some or all of your shares.

You may need to pay tax if you sell your shares for a profit – in many countries this is commonly known as Capital Gains Tax (CGT). The amount of tax you may owe, when it's due, and the process for paying it will depend on your personal circumstances and the tax rules in your country of residence.

For detailed, country-specific guidance, refer to the 'Country Employee Tax Notes' in the 'Resources' section.

Any Purchased, Unlocked matching and Dividend Shares are legally owned by you and if you decide to transfer them to you own personal brokerage account, then no tax is due at the time of transfer. Other taxes may apply, depending on what you decide to do with the shares once they have been transferred. You may also need to pay some transaction fees. See question 6.9 for further details.

As long as you keep hold of your shares, you'll enjoy the benefits of being a Kerry shareholder, which includes receiving dividends whenever we pay these.

At Kerry, dividends are issued in the form of additional shares, known as Dividend Shares.

Kerry is an Irish incorporated company. Under Irish tax law, we need to deduct a Dividend Withholding Tax (DWT) of 25% on dividends to our shareholders. This means that your dividends will reduce by 25% before they are reinvested as Dividend Shares. Depending on your personal circumstances, you may be eligible for tax refund from Irish Revenue. There's more information on the Irish Revenue website – go to revenue.ie and search 'DWT'.

In most countries, dividends are treated as taxable income, so any Dividend Shares you receive may also be subject to tax. The amount of tax, and when it applies, will depend on your country of residence and personal circumstances.

For detailed, country-specific guidance, refer to the 'Country Employee Tax Notes' in the 'Resources' section.

This depends on your country of residence. Each country has its own regulations on reporting and paying tax.

In some countries, Kerry as your employer may need to report the shares you hold to your tax authority. In other countries, you may need to report any taxable income from your shares in your tax return or tell your tax authority about your shares. This taxable income may include any dividends you receive, and/or any profit you make if you sell your shares.

For detailed, country-specific guidance, please refer to the 'Country Employee Tax Notes' in the 'Resources' section.

The amount of tax you owe, as well as how and when you need to pay it, will depend on your country of residence. See the 'Country Employee Tax Notes' in the 'Resources' section to understand your country's tax requirements and your personal tax obligations.

Please note: there could be future changes in your country's tax laws, which could impact you.

If you sell or transfer your shares, you may need to pay transaction fees. These are the administration costs, which include:

• Commission Fee for selling your Shares

If your local currency is not in Euros, you may also need to pay:

• International Funds Transfer Fee (Wire Fee)
• Currency Conversion (Foreign Exchange Fee).

If you're selling your shares, these costs will be taken from your sale, so you won't have to pay anything upfront. Instead, you'll receive the value of the shares you've sold, minus any fees.

If you're transferring your shares, EquatePlus will confirm the transfer fee, which you'll need to pay online when you complete the transfer.

Your EquatePlus account will provide you with a full breakdown of your fees, along with how much money you'll receive in your bank account if you're selling your shares.

If you leave Kerry, you will keep any shares that already belong to you. This includes your:

• Purchased Shares
• Dividend Shares
• Unlocked Matching Shares

Your shares, including any newly unlocked Matching Shares, are yours to keep, sell or transfer as you wish, even after you leave Kerry. You'll retain access to your EquatePlus account, where you'll be able to view and manage them at any time. You'll continue to be a Kerry Shareholder and will remain entitled to receive dividends shares whenever Kerry pays a dividend.

There's currently no time limit on how long you can keep your shares in your EquatePlus account for (although we have discretion to introduce one in the future).

Please note: Any locked Matching Shares from ongoing OurShare cycles will generally be forfeited, although this will depend on your reason for leaving (see the question below for further information).

If you are taking part in other OurShare cycle(s), your Matching Shares may still be locked. If that is the case, whether you can keep your locked Matching Shares will depend on why you leave Kerry.