ΑΠΟΚΛΕΙΣΤΙΚΟ: Αδελφούλη, φωτιά στα μπατζάκια μας ! Οι 14 απόρρητες σελίδες της Συμπληρωματικής Συμφωνίας στη Συμφωνία-Πλαίσιο Stoiximan – ΟΠΑΠ !!!
ΑΠΟΚΛΕΙΣΤΙΚΟ: Αδελφούλη, φωτιά στα μπατζάκια μας ! Οι 14 απόρρητες σελίδες της Συμπληρωματικής Συμφωνίας στη Συμφωνία-Πλαίσιο Stoiximan – ΟΠΑΠ !!!
Ντοκουμέντο φωτιά. Διαβάστε την απόρρητη “Συμπληρωματική Συμφωνία στη Συμφωνία-Πλαίσιο Stoiximan – ΟΠΑΠ”
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Supplemental Agreement This Supplemental Agreement (hereinafter this “Supplemental Agreement”) is supplemental to the Framework Agreement originally dated 17 April 2020 (as defined below) and is concluded in Malta on ___________ 2021 by and among: (1) OPAP Investment Ltd, with company registration number HE 297411 and having its registered seat at 128-130 Lemessos Avenue, Strovolos, Nicosia, Cyprus; (2) OPAP S.A., with company registration number (00)3823201000 and having its registered seat at 112, Athinon Avenue, Athens, Greece (“OPAP S.A.”), being Party of the Framework Agreement only with respect to the covenants under Clauses 10.2, 13, 15, 16.2 and 16.9; (3) Deep Investments Ltd, with company registration number C 82018 and having its registered seat at Flat 11, Helena Flats, Triq Emmanuel Galzia, Ta’ Xbiex XBX 1120, Malta; (4) Padian Ltd, with company registration number C 81953 and having its registered seat at Flat B8, the Atrium, West Street, Msida MSD 1731, Malta; (5) Tisarko Ltd, with company registration number HE 375370 and having its registered seat at Agias Zonis 4, Palatino Building, 4th floor, flat/office 400, 3027 Limassol, Cyprus; (6) Kaizen Gaming Limited (formerly TCB Holdings Ltd), with company registration number C 58362 and having its registered seat at Office 1/1007, Level G, Quantum House, 75 Abate Rigord Street, TA’ Xbiex XBX 1120 Malta; (7) Kaizen Gaming International Limited (formerly GML Interactive Ltd), with company registration number C 43209 and having its registered seat at Flat B8, the Atrium, West Street, Msida MSD 1731, Malta (“GML”); (8) KAIZEN DIGITAL SERVICES S.A., with company registration number 18559839000 and having its registered seat at 40,2km Attiki Odos, PC 19002, Paiania, Athens-Greece; (9) Mr Dimitris Maris, with passport number AN5469479, residing at & Tzavella Str., Galatsi, PC 11146, Athens - Greece; (10) Mr George Daskalakis, with passport number AN3985739, residing at 8 Doxara Str., PC 11143, Ano Patisia, Athens-Greece; (11) Ms Christina-Anna Terzi, with passport number AN0119618, residing at 32 Markou Botsari Str., PC 15237, Filothei, Athens-Greece; and (12) Mr Ioannis Spanoudakis, with passport number AN3996332, residing at 32 Markou Botsari Str., PC 15237, Filothei, Athens-Greece. (collectively referred to as the “Parties” and any of them as a “Party”). WHEREAS (A) The Parties have entered into a Framework Agreement dated 17 April 2020, relating, inter alia, to certain transactions concerning the Parties and their respective rights and obligations, as amended by an addendum dated 22 June 2020 and an addendum dated3 September 2020 (the “Framework Agreement”). (B) In accordance with the Framework Agreement GML has issued GML Preference Shares in addition to the GML Ordinary Shares (each as defined in the Framework 1
Agreement), as further specified in the Framework Agreement and the Memorandum and Articles of Association of GML. (C) Furthermore, as envisaged in the Framework Agreement, as part of the Business Separation (as defined in the Framework Agreement) certain assets and liabilities of GML pertaining to the Stoiximan Business (as defined in the Framework Agreement) will be transferred by GML to the NewCo (as defined in the Framework Agreement). (D) Prior to the completion of Business Separation (in particular the relevant transfer of all the respective assets and liabilities by GML to the NewCo in accordance with the Framework Agreement), the Parties wish to record in writing the methodology agreed and adopted by GML, solely for accounting purposes in terms of separating and allocating GML’s trial balance items to either the Stoiximan Business and/or the Betano Business (as defined in the Framework Agreement, including for the avoidance of any doubt the Kaizen Platform) with a view of facilitating the consolidation of the Stoiximan Business into OPAP S.A.’s financial statements in accordance with the applicable accounting standards (the “Accounting Purpose”). (E) In connection with the Accounting Purpose the Parties hereby wish to supplement their agreement contained in the Framework Agreement, subject to the terms set forth in this Supplemental Agreement. (F) Unless the context otherwise requires, capitalised terms and expressions not defined in this Supplemental Agreement shall have the meaning assigned to them in the Framework Agreement. NOW, THEREFORE, THE PARTIES AGREE AS FOLLOWS: 1. METHODOLOGY FOR SPLITTING THE THE TRIAL BALANCE OF GML The Parties explicitly agree with GML utilising the methodology for the splitting of GML’s trial balance for the Accounting Purpose as represented in the document attached and marked as Schedule 1 to this Supplemental Agreement and in terms of (i) the trial balance split mapping represented in the document attached and marked as Schedule 2 to this Supplemental Agreement and (ii) the cash (bank accounts’) split represented in the document attached and marked as Schedule 3 to this Supplemental Agreement. 2. EFFECT OF ALL OTHER TERMS All other terms and conditions of the Framework Agreement are herewith incorporated and are expressly reinstated by the Parties as if set forth in extenso and shall remain unaltered and in full force and effect, unless otherwise agreed in writing by the Parties. 3. EFFECTIVE DATE This Supplemental Agreement formalizes the principles and common understandings which the undersigned have agreed to adhere to as of 22 June 2020. 4. GOVERNING LAW & DISPUTE RESOLUTION 4.1 This Supplemental Agreement shall be governed by and construed in accordance with the laws of Malta. 24.2 Any dispute arising out of or in connection with this Supplemental Agreement shall be referred to and finally resolved by arbitration under the ICC Rules which rules are deemed to be incorporated by reference into this Clause. The number of the arbitrators shall be three (3). The legal place of arbitration shall be Athens, Greece. The language to be used in the arbitral proceedings shall be English. [SIGNATURE PAGE FOLLOWS]IN WITNESS whereof the Parties hereto have caused this Agreement to be duly executed as of the day and year first above written. For and on behalf of OPAP SIGNED by Name: Andrew Zammit Title: Attorney-in-Fact For and on behalf of Deep SIGNED by Name: Robert Zammit Title: Director For and on behalf of Padian SIGNED by Name: Robert Zammit Title: Director 4For and on behalf of Tisarko SIGNED by Name: Title: For and on behalf of TCB SIGNED by Name: Title: Director For and on behalf of GML SIGNED by Name: Title: Director For and on behalf of Kaizen SIGNED by Name: Title: For and on behalf of OPAP S.A. SIGNED by Name: Andrew Zammit Title: Attorney-in-Fact For and on behalf of Mr Dimitris Maris SIGNED by Name: Title: 5For and on behalf of Mr George Daskalakis SIGNED by Name: Title: For and on behalf of Ms. Christina-Anna Terzi SIGNED by Name: Title: For and on behalf of Mr Ioannis Spanoudakis SIGNED by Name: Title: 6Schedule 1: Approach and spin-off methodology General provisions All assets, liabilities, revenue and expenses, clearly relating to each business unit based on the normal course of business and the nature of each item, will be assigned to each business unit accordingly. Net gaming revenue and respective operating expenses are clearly attributable to the two business units. Administrative, adverting & marketing and other operating expenses, to the extent that the nature of the expense and the invoices received are clearly related to each business unit, are also allocated accordingly. For any expenses of the above nature that relate collectively to both business units and are not clearly attributable to each one of them, the methodology included in the Framework Agreement (clause 2.8.4) will apply for a pro rata separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the period, and b) any cap imposed by the Framework Agreement (clause 2.8.4) for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter. Further details are included below. 1. Non-current assets 1.1. Goodwill Goodwill (TB account 1510) will be part of the “Betano” business unit, since it is not included in the assets that will be transferred as per Annex 4 “Business Separation” of the Framework Agreement. 1.2. Other intangible assets “Stoiximan” trademark included in Intangible assets (TB account 1610) will be allocated to the “Stoiximan” business unit as per Annex 4 “Business Separation” of the Framework Agreement. Other intangible assets (TB accounts 1610, 1660, 1680, 1895) refer mainly to “Betano” business unit. The amount is not part of the transaction and will remain at the current company since it is the one that holds the legal rights to the internally generated, identifiable asset (software). Moreover, the intangible asset is product based and therefore not separable into the business units. This is also in line with Annex 4 “Business Separation” of the Framework Agreement. Domain names (Stoiximan.gr and Stoiximan.com.cy) that are not included in KGI’s Balance Sheet, will be owned by “Stoiximan” business unit as per Annex 4 “Business Separation of the Framework Agreement. 1.3. Plant and equipment “Land and Buildings” account (TB accounts 1110 & 1140) relates to leasehold improvements in the Portugal office and therefore will be assigned to “Betano” business unit. Plant and equipment (TB accounts 1310, 1340, 1410, 1440, 1640, 3515, 3516) mainly consist of Personal Computers and IT Systems and Infrastructure. All PCs will be assigned to each employee in each Business Unit, according to the organizational chart already established. Personal Computers and related ancillary equipment assigned to employees (to the extent these are currently dedicated to “Stoiximan” Business only) will be transferred once it becomes licensed and operational. As for the hardware related to IT Infrastructure such as network, servers and storage equipment will be exclusively allocated to “Betano” business. Any IT infrastructure related to the remote Servers located in “Stoiximan” territories as defined in clause 2.7 of the Framework Agreement will be transferred to the Stoiximan BU. 1.4. Investment in subsidiary Investments in subsidiaries (TB accounts 2215 & 2220) include “Investment in Stoiximan Ltd” (Euro 500.000) which relates to the “Stoiximan” Business unit and “Investment in Insipia” (Euro 1.200) which relates to the “Betano” business unit. For - 1 -spin off purposes the “Investment in Stoiximan Ltd” will be eliminated by the “Stoiximan” business unit and “Investment in Insipia” will remain at the “Betano” business unit. 1.5. Other financial assets The amount (TB accounts 2811, 2812, 2813, 2814, 2910) refers to Letter of Guarantees issued for Licensing operations in various jurisdictions. Information given for each LG issued allows for an appropriate basis of allocation between the BUs. 2. Current assets 2.1. Trade and other receivables Back office provides detailed information for each customer and its balance. This includes wallet balances, all personal data stored in the player database (name, country, etc.) of the current system along with the historical data (transactions, bets, winnings, losses, etc.) in the form of a full copy of the current database with the appropriate data schemes, for use of BI/CRM/Analytics and full history from the player support system/communication with players, based on the strict operations guidelines. Casino providers include also analysis for each territory regarding Jackpots. For items that cannot be clearly separated, the methodology included in the Framework Agreement (clause 2.8.4) will apply for a pro rata separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the period, and b) any cap imposed by the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter. . Intercompany receivables will be attributed to each business unit, based on each entity/group structure. Management already prepares reports per Business Unit that include GGR, EBITDA and other indicators (Section includes TB accounts 2120, 2130, 2135, 2140, 2150, 2160, 2180, 2185, 2310, 2320, 2325, 2330, 2340, 2345, 2346, 2350, 2355, 2360, 3502, 3519). 2.2. Cash and cash equivalents Bank accounts are reported per country and bank institution. All deposits in Greek and Cypriot banks will be transferred to the ”Stoiximan” Business unit. In addition, customer deposits (wallets) are separately reported per country, so those will be split per Business Unit accordingly. Any bank accounts and wallets in other countries (i.e. Malta for example) that are used for and assigned to the “Stoiximan” Business unit will be also allocated accordingly. Specific allocation is included as a separate Schedule 2 (TB accounts 2920, 2940, 3518, 3520). 3. Non-current liabilities 3.1. Deferred tax liability The amount relates mainly to Intangible Assets (par. 1.2) and it is therefore included in the “Betano” business unit (TB account 2170). 4. Current liabilities 4.1. Trade and other payables Domestic (GR-CY) vendors, accruals, betting taxes, GR players’ tax on income, sponsorship provisions, local jackpots and players’ account balance will be transferred to the “Stoiximan” Business unit. For items that are not clearly/directly attributable to each business unit, the methodology included in the Framework Agreement (clause 2.8.4) will apply for a pro rata separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the period, and b) any cap imposed by the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter. Intercompany- 2 -payables have been attributed to the respective business unit that they relate to except for the JV agreement where the pro rata ratio has been applied (Section includes TB accounts 3503, 3504, 3505, 3516, 3517, 5410, 5420, 5425, 5510, 5740, 5780, 5796, 5797, 5850, 5860, 5865, 5866, 5867, 5910, 5915, 5916, 5918, 5930, 5940, 5950, 5955, 5960, 5965, 5966, 5967, 5970). The respective expenses that arise will be allocated based on the same approach. 4.2. Current tax liability Tax liabilities (TB accounts 5810, 5830, 5920) are clearly identified per country (refer above to betting taxes and players’ tax on income). All tax liabilities of each Business Unit can be easily split and reported. Corporate Income Tax liability as at 30.11.2020 will be allocated to the “Stoiximan” business unit if “Betano” business unit continues to be a loss-making unit. 5. Other items 5.1. Other items Any other items, including assets, liabilities and expenses that are not directly attributed to each business unit, will be again allocated based on the Framework Agreement (clause 2.8.4), with a pro rata separation of the balance according to the lower of: a) total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the period, and b) any cap imposed by the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter. 5.2. Legal cases/off balance sheet items Legal cases: Pending legal issues relate to action of the Company before the Athens First Instance Three Members Administrative Court against fines imposed by the Hellenic Gaming Commission (EEEP). 50% of the amount of each fine in the normal course of the business is paid according to the Greek legislation. The rest of the amount, along with any interest on late payment imposed and/or additional surcharges that might arise, will be treated in accordance with the Court decision. For any additional off-Balance sheet items arising up to the time of the Effective Date for accounting purposes and where there is a potential negative outcome, it will be a responsibility of ”Betano” and not “Stoiximan Ltd”. 5.3. Consolidation date The Consolidation Date of the spinoff for accounting purposes is agreed between the Parties as follows: If the definitive transaction agreement between the parties is signed before 15th of the month, then the Consolidation Date is agreed as the beginning of the respective month; If the Agreement is signed on 15th of the month and thereafter, then the Consolidation Date for accounting purposes of the spinoff is agreed as the beginning of the next month. - 3 -Schedule 2: TB split KGI Ltd Balance Sheet split Group YTD Ratios It is hereby represented that the trial balance presented herein is complete and there is no trial balance account therein which has not been brought to the Parties attention and has been allocated appropriately between the Stoiximan and the Betano business. Management representation: G/L Account No.TB Acc Descript Country Code Stoiximan Betano Split Rationale 1110 Land and Buildings PT √ Leasehold improvement in Portugal office. Section 1.3. "Plant and equipment" of methodology. 1140 Accum. Depreciation, Buildings PT √ 1310 Computer Equipment ALL √ 1310 Computer Equipment BG √ 1310 Computer Equipment PT √ 1310 Computer Equipment RO √ 1340 Accum. Depreciation, Computer ALL √ 1340 Accum. Depreciation, Computer BG √ 1340 Accum. Depreciation, Computer PT √ 1340 Accum. Depreciation, Computer RO √ 1410 Office Equipment ALL √ 1410 Office Equipment PT √ Plant and equipment mainly consist of Personal Computers and IT Systems and Infrastructure. All PCs will be assigned to each employee in each Business Unit, according to the organizational chart already established. Personal Computers and related ancillary equipment assigned to employees (to the extent these are currently dedicated to “Stoiximan” Business only) will be transferred once it becomes licensed and operational. As for the hardware related to IT Infrastructure such as network, servers and storage equipment will be exclusively allocated to “Betano” business. Any IT infrastructure related to the remote Servers located in “Stoiximan” territories as defined in clause 2.7 of the Framework Agreement will be transferred to the Stoiximan BU. Section 1.3. "Plant and equipment" of methodology. 1410 Office Equipment RO √ 1440 Accum. Depreciation, Office ALL √ 1440 Accum. Depreciation, Office PT √ 1440 Accum. Depreciation, Office RO √ 1510 Acquired Goodwill ALL √ Relates to "Betano" business. Also, not included in Annex 4 "Business separation" of the Framework agreement. Section 1.1. "Goodwill" of methodology. 1510 Acquired Goodwill ALL √ 1610 Computer Software ALL √ Relates to "Betano" business unit , in line with section 1.3."Plant and equipment" of methodology. Refer also above in computer equipment. 1610 Computer Software GR √ Account includes "Stoiximan" trademark that will be allocated to "Stoiximan" business unit as per Annex 4 "Business separation" of the Framework agreement (section 1.2 "Other intangible assets" of methodology). Rest of the account will be allocated to "Betano" as per methodology. 1610 Computer Software PT √ 1610 Computer Software RO √ 1640 Accum. Depreciation, Computer Software ALL √ Relates to "Betano", in line with methodology section 1.3."Plant and equipment". As above. 1640 Accum. Depreciation, Computer Software GR √ 1640 Accum. Depreciation, Computer Software PT √ 1640 Accum. Depreciation, Computer Software RO √ 1660 Intagible Software ALL √ 1660 Intagible Software RO √ 1680 Accum. Depreciation, Intagible Software ALL √ 1680 Accum. Depreciation, Intagible Software RO √ Relates to "Betano" business unit. The amount is not part of the transaction and will remain at the current company since it is the one that holds the legal rights to the internally generated, identifiable asset (software). Moreover, the intangible asset is product based and therefore not separable into the business units. This is also in line with Annex 4 “Business Separation” of the Framework Agreement. 1895 Intagible Assets under Development ALL √ 1895 Intagible Assets under Development RO √ 2110 Digify ALL Account is no longer in use. Zero balance. If used in the future, will be allocated according to the nature of the transaction. 2120 Vat Receivable ALL √ 2120 Vat Receivable AT √ 2120 Vat Receivable BR √ 2120 Vat Receivable CY √ 2120 Vat Receivable DE √ Receivable is offset with payable. Remaining receivable/payable to be allocated based on a pro rata separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the respective YTD period, and b) any cap imposed by the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter, since VAT arises from various expenses that are not directly attributable to each business unit. 2120 Vat Receivable GR √ 2120 Vat Receivable PT √ 2120 Vat Receivable RO √ 2130 Offset account Betkick ALL √ 2130 Offset account Betkick AT √ "Betkick" offset account relates to "Betano" business unit and is used for intercompany transactions. Therefore will be allocated accordingly. 2130 Offset account Betkick CY √ 2130 Offset account Betkick DE √ 2130 Offset account Betkick GR √ 2130 Offset account Betkick PT √ 2130 Offset account Betkick RO √ 2135 Offset account Insipia ALL √ 2135 Offset account Insipia AT √ "Insipia" offset account relates to "Betano" business unit and is used for intercompany transactions. Therefore will be allocated accordingly. 2135 Offset account Insipia DE √ 2140 Playtech Jackpot ALL Designation "all" is not used. Amounts are included separately for each country and therefore allocated accordingly. Section 2.1. "Trade and other receivables" of methodology. 2140 Playtech Jackpot AT √ Austria account relates to "Betano" business unit. 2140 Playtech Jackpot DE √ Germany account relates to "Betano" business unit. 2140 Playtech Jackpot GR √ Greece account relates to "Stoiximan" business unit. 2140 Playtech Jackpot RO √ Romania account relates to "Betano" business unit. 2150 Betfair ALL √ 2150 Betfair DE √ There is only one Germany account that relates to "Betano" business unit. Therefore will be allocated accordingly. Section 2.1. "Trade and other receivables" of methodology. 2160 Betfair ALL √ 2170 Deferred tax assets ALL √ 2170 Deferred tax assets RO √ 2180 Jenellcore Jackpot Progressive Balance ALL √ 2180 Jenellcore Jackpot Progressive Balance RO √ Relates to the intangible asset allocated to "Betano" business unit as above. Deferred tax arose as a result of different amortisation rates between accounting and tax base. Section 3.1. "Deferred Tax Liability" of methodology. Romania account relates to "Betano" business unit. Therefore will be allocated accordingly. Section 2.1. "Trade and other receivables" of methodology. 2185 Scout Gaming Balance GR √ Greek account to be fully allocated to "Stoiximan" business unit. Section 2.1. "Trade and other receivables" of methodology. 2215 Investment in Insipia ALL √ 2215 Investment in Insipia DE √ 2220 Investment in Stoiximan Ltd GR √ Accounts include investments in "Insipia" and "Stoiximan". The "Insipia" one will remain at the "Betano" business unit while the "Stoiximan" one will be eliminated by the "Stoiximan" business unit. Section 1.4. "Investment in subsidiary" of methodology. 2310 Customers Domestic ALL √ 2310 Customers Domestic DE √ Insipia account that relates to "Betano" business unit. Section 2.1. "Trade and other receivables" of methodology. 2320 Customers, Foreign RO √ Relates to Romanian customers, therefore relate to "Betano" business unit. Section 2.1. "Trade and other receivables" of methodology. - 4 -2325 Customers, Intercompany ALL Elimination account 2325 Customers, Intercompany CY √ Cyprus intercompany receivable, therefore relates to "Stoiximan" business unit. Section 2.1. "Trade and other receivables" of methodology. 2325 Customers, Intercompany DE √ Germany account relates to "Betano" business unit. Section 2.1. "Trade and other receivables" of methodology. 2325 Customers, Intercompany GR √ Greece intercompany receivable, therefore relates to "Stoiximan" business unit. Section 2.1. "Trade and other receivables" of methodology. 2325 Customers, Intercompany RO √ Romania account relates to "Betano" business unit. Section 2.1. "Trade and other receivables" of methodology. 2330 Customers, Intercompany ALL Designation "all" is not used. Amounts are included separately for each country and therefore allocated accordingly. Section 2.1. "Trade and other receivables" of methodology. 2330 Customers, Intercompany CY √ Cyprus intercompany receivable, therefore relates to "Stoiximan" business unit. Section 2.1. "Trade and other receivables" of methodology. 2330 Customers, Intercompany DE √ Germany account relates to "Betano" business unit. Section 2.1. "Trade and other receivables" of methodology. 2330 Customers, Intercompany GR √ Greece intercompany receivable, therefore relates to "Stoiximan" business unit. Section 2.1. "Trade and other receivables" of methodology. 2330 Customers, Intercompany RO √ Romania account relates to "Betano" business unit. Section 2.1. "Trade and other receivables" of methodology. 2340 Other Receivables ALL Designation "all" is not used. Amounts are included separately for each country and therefore allocated accordingly. Section 2.1. "Trade and other receivables" of methodology. 2340 Other Receivables GR √ Greek account to be fully allocated to "Stoiximan" business unit. 2340 Other Receivables RO √ Romania account relates to "Betano" business unit. 2345 Spendeo General RO √ 2345 Spendeo General ALL √ Spendeo cards are allocated to "Betano" assigned employees, therefore to be allocated to "Betano" business unit. According to Annex 4 “Business Separation” of the Framework Agreement. 2345 Spendeo General PT √ 2345 Spendeo General RO √ 2346 Spendeo Cards RO √ 2346 Spendeo Cards ALL √ 2346 Spendeo Cards CY √ 2346 Spendeo Cards GR √ 2346 Spendeo Cards PT √ 2346 Spendeo Cards RO √ 2350 Prepaid expenses ALL √ Will be allocated allocated based on a pro rata separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the respective YTD period, and b) any cap imposed by the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter since those relate to expenses that are not clearly attributable to each business unit. 2350 Prepaid expenses BR √ Brazil account therefore relates to "Betano" business unit. 2350 Prepaid expenses CY √ Cyprus account, therefore relates to "Stoiximan" business unit. 2350 Prepaid expenses DE √ Germany account therefore relates to "Betano" business unit. 2350 Prepaid expenses GR √ Greece account, therefore relates to "Stoiximan" business unit. 2350 Prepaid expenses PT √ Portugal account therefore relates to "Betano" business unit. 2350 Prepaid expenses RO √ Romania account therefore relates to "Betano" business unit. 2355 Prepaid expenses DE √ Germany account therefore relates to "Betano" business unit. 2360 Prepaid expenses ALL √ Will be allocated allocated based on a pro rata separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the respective YTD period, and b) any cap imposed by the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter since those relate to expenses that are not clearly attributable to each business unit. 2811 Security Deposit-Romania ALL √ Letter of guarantee - Romania, therefore to be allocated to "Betano" business unit. Section 1.5. "Other financial assets" of methodology. 2811 Security Deposit-Romania RO √ 2812 Security Deposit-Romania ALL √ 2813 Security Deposit-Romania ALL √ 2814 Collateral Cyprus ALL √ 2814 Collateral Cyprus CY √ Cyprus collateral for the license therefore allocated to "Stoiximan" business unit. Section 1.5. "Other financial assets" of methodology. 2910 Collateral Cyprus ALL √ 2910 Collateral Cyprus CY √ Split based on bank account/wallet list. Bank accounts are reported per country and bank institution. All deposits in Greek and Cypriot banks will be transferred to the ”Stoiximan” Business unit. In addition, customer deposits (wallets) are separately reported per country, so those will be split per Business Unit accordingly. Any bank accounts and wallets in other countries (i.e. Malta for example) that are used for and assigned to the “Stoiximan” Business unit will be also allocated accordingly. Specific allocation is included in separate Schedule. 2920 Bank, LCY CY 2920 Bank, LCY ALL 2920 Bank, LCY AT 2920 Bank, LCY BR 2920 Bank, LCY CY 2920 Bank, LCY DE 2920 Bank, LCY GR 2920 Bank, LCY PT 2920 Bank, LCY RO 2940 Wallets RO 2940 Wallets ALL 2940 Wallets AT 2940 Wallets BR 2940 Wallets CY 2940 Wallets DE 2940 Wallets GR 2940 Wallets PT 2940 Wallets RO 3110 Capital Stock- Ordinary Shares ALL Ordinary shares relate to "Stoiximan" and preference to "Betano". For 30.11.2020 no change/split in share capital, 3110 Capital Stock- Ordinary Shares GR change will take place after the spin-off. No separation for methodology purposes. 3115 Preference Shares ALL 3115 Preference Shares RO 3120 Retained Earnings ALL √ 3501 Receivable from GML - Gibr ALL √ 3501 Receivable from GML - Gibr ALL √ Rest of equity items are about to be allocated to Business Units based on the corresponding Net Assets assigned to each BU as a result of the split. Regarding intercompany loan included in equity, this has been allocated to the “Betano” business unit as it relates to the solvency ratio requirement (35%) in Portugal. 3501 Receivable from GML - Gibr RO √ - 5 -3502 Prepaid expenses - Gibr ALL √ Gibraltar accounts relates to "Betano" business unit. section 4.1 "Trade and other payables" of methodology. 3502 Prepaid expenses - Gibr RO √ 3503 Payable to GML - Gibr ALL √ 3503 Payable to GML - Gibr RO √ 3504 Payable to Digify - Gibr ALL √ 3504 Payable to Digify - Gibr RO √ 3505 Accruals Gibr ALL √ 3505 Accruals Gibr RO √ 3515 Comput. Equipment Gibr ALL √ 3515 Comput. Equipment Gibr RO √ 3516 Accum. Depre.,Computer Gibr. ALL √ 3516 Accum. Depre.,Computer Gibr. RO √ 3517 Other Vendors Gibr ALL √ 3517 Other Vendors Gibr RO √ 3518 Cash - Gibr ALL √ 3518 Cash - Gibr RO √ 3519 Other Receivable -GIb ALL √ 3519 Other Receivable -GIb RO √ 3520 Bank Accounts ALL √ 3520 Bank Accounts RO √ 5130 Intercompany Loans ALL √ Intercompany loan relates to "Betano" busines unit. Refer to section 3 "Equity" of methodology. 5130 Intercompany Loans RO √ 5410 Vendors, Domestic RO √ Vendors balances will be split accordingly to each business unit based on country info and vendor's ledger entries 5410 Vendors, Domestic ALL √ for proper allocation for items not directly attributable. For items that are not clearly/directly attributable to each 5410 Vendors, Domestic BR √ business unit, the methodology included in the Framework Agreement (clause 2.8.4) will apply for a pro rata 5410 Vendors, Domestic CY √ separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined 5410 Vendors, Domestic DE √ business (“Stoiximan” and “Betano” together) allocation for the respective YTD period, and b) any cap imposed by 5410 Vendors, Domestic GR √ the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 5410 Vendors, Domestic PT √ and any year thereafter. Section 4.1. "Trade and other payables" of methodology. 5410 Vendors, Domestic RO √ 5420 Vendors, Foreign RO √ 5420 Vendors, Foreign ALL √ 5420 Vendors, Foreign AT √ 5420 Vendors, Foreign BG √ 5420 Vendors, Foreign BR √ 5420 Vendors, Foreign CY √ 5420 Vendors, Foreign DE √ 5420 Vendors, Foreign GR √ 5420 Vendors, Foreign PT √ 5420 Vendors, Foreign RO √ 5425 Vendors, Intercompany RO √ 5425 Vendors, Intercompany ALL √ 5425 Vendors, Intercompany GR √ 5425 Vendors, Intercompany RO √ Not directly attributable accruals to be split based on a pro rata separation of the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business (“Stoiximan” and “Betano” together) allocation for the respective YTD period, and b) any cap imposed by the Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and any year thereafter. Section 4.1. "Trade and other 5510 Accruals ALL √ payables" of methodology. 5510 Accruals AT √ 5510 Accruals BG √ 5510 Accruals BR √ Relate to "Betano" business unit based on country indication. section 4.1. "Trade and other payables" of methodology. 5510 Accruals CY √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5510 Accruals DE √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5510 Accruals GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5510 Accruals PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5510 Accruals RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5510 Accruals GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. Account will be split based on which country the adverting expenses relate to. section 4.1. "Trade and other 5740 Advertising Tax ALL √ payables" of methodology. 5740 Advertising Tax GR √ 5780 VAT Payable ALL Payable is offset with receivable. Remaining receivable/payable to be allocated based on a pro rata separation of 5780 VAT Payable AT the balance, which is the lower of: a) the total Gross Gaming Revenue “GGR” of the combined business 5780 VAT Payable BG (“Stoiximan” and “Betano” together) allocation for the respective YTD period, and b) any cap imposed by the 5780 VAT Payable BR Framework Agreement (clause 2.8.4), for the year, meaning 77,5% of GGR for 2020 and 70% of GGR for 2021 and 5780 VAT Payable CY any year thereafter, since VAT arises from various expenses that are not directly attributable to each business unit. 5780 VAT Payable DE 5780 VAT Payable GR 5780 VAT Payable PT 5780 VAT Payable RO - 6 -5796 Betting Taxes ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5796 Betting Taxes CY √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5796 Betting Taxes GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5796 Betting Taxes PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5796 Betting Taxes RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5797 Player's tax on income ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5797 Player's tax on income GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5797 Player's tax on income RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5810 Withholding Taxes Payable RO √ 5810 Withholding Taxes Payable ALL √ 5810 Withholding Taxes Payable GR √ Acount was used for withholding taxes arising as a result of transactions related to the "Stoiximan" business unit. If account is used in the future for both business units, journal entries will include country designation and therefore will be allocated accordingly. 5810 Withholding Taxes Payable PT √ 5830 Payroll Taxes Payable ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5830 Payroll Taxes Payable BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5830 Payroll Taxes Payable DE √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5830 Payroll Taxes Payable GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5830 Payroll Taxes Payable PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5830 Payroll Taxes Payable RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5850 Employees Payable ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5850 Employees Payable BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5850 Employees Payable DE √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5850 Employees Payable GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5850 Employees Payable PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5850 Employees Payable RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5860 Director's Payable RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5860 Director's Payable ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5860 Director's Payable GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5860 Director's Payable PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5865 Social security payable ALL 5865 Social security payable BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5865 Social security payable DE √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5865 Social security payable GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5865 Social security payable PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5865 Social security payable RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5866 Social security payable ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5866 Social security payable GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5867 PT Compensation Fund & Commission GR √ Relates to Portugal Compensation Fund and therefore assigned to "Betano" business unit. 5867 PT Compensation Fund & Commission ALL √ 5867 PT Compensation Fund & Commission PT √ 5910 PT Compensation Fund & Commission ALL √ 5915 Sponsorship Provisions ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5915 Sponsorship Provisions DE √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5915 Sponsorship Provisions GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5915 Sponsorship Provisions RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5916 Sponsorship Provisions GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5916 Sponsorship Provisions RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5918 Sponsorship Provisions VAT DE √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5918 Sponsorship Provisions VAT RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5920 Corporate Taxes Payable ALL Refer below. 5920 Corporate Taxes Payable GR √ Relates to "Stoiximan" business unit. Corporate Income Tax liability as at 30.11.2020 will be allocated to the “Stoiximan” business unit since “Betano” business unit was loss making up to that period. Section 4.2. "Current tax liability" of methodology. 5920 Corporate Taxes Payable GR √ 5920 Corporate Taxes Payable RO √ 5930 Dormancy fees ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5930 Dormancy fees CY √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5930 Dormancy fees GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5930 Dormancy fees RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5940 Dormancy fees ALL Designation "all" is not used but entries are booked for each country separately in the below accounts. 5940 Dormancy fees GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5950 MGA Gaming Taxes ALL Split in below accounts. 5950 MGA Gaming Taxes GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5950 MGA Gaming Taxes RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5955 Local Jackpots IsoftBet BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5955 Local Jackpots IsoftBet GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5955 Local Jackpots IsoftBet PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5955 Local Jackpots IsoftBet RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5960 Local Jackpots Netent ALL Designation "all" is not used but entries are booked for each country separately. 5960 Local Jackpots Netent BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5960 Local Jackpots Netent GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5960 Local Jackpots Netent PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5960 Local Jackpots Netent RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5965 Local Jackpots Greentube ALL Designation "all" is not used but entries are booked for each country separately. 5965 Local Jackpots Greentube BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5965 Local Jackpots Greentube GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5965 Local Jackpots Greentube PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5965 Local Jackpots Greentube RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5966 Local Jackpots PlaynGo BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5966 Local Jackpots PlaynGo GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5966 Local Jackpots PlaynGo RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5967 Local Jackpots PlaynGo GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5970 Player's Account Balance ALL Designation "all" is not used but entries are booked for each country separately. 5970 Player's Account Balance AT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5970 Player's Account Balance BR √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5970 Player's Account Balance CY √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5970 Player's Account Balance DE √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5970 Player's Account Balance GR √ Relates to "Stoiximan" business unit. section 4.1. "Trade and other payables" of methodology. 5970 Player's Account Balance PT √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. 5970 Player's Account Balance RO √ Relates to "Betano" business unit. section 4.1. "Trade and other payables" of methodology. - 7 -Schedule 3: Cash split No. Bank Account No. Bank Acc. Posting Gro CurreCode Mapping B010 BOV Corporate Stoiximan 40022932954 BANK Stoiximan B020 BOV Player Betano 40022932996 BANK Betano B050 Eurobank Players 0026101034102009 BANK Stoiximan B060 Eurobank Corporate 0026010343020101 BANK Stoiximan B070 Alpha Bank Players 0112002002022190 BANK Stoiximan B080 NBG National Bank of 16900107158 BANK Stoiximan B090 NBG National Bank of 16900133741 BANK Stoiximan B100 Piraeus Bank Players 0005050093117595 BANK Stoiximan B110 Piraeus Bank Corporate 0005050093325058 BANK Stoiximan B130 Unicredit Bank Players 0000001381222000 BANK RON Betano B140 Unicredit Bank Corporate 0000001381222001 BANK RON Betano B150 Unicredit Bank Corporate 0000001381222002 BANK Betano B160 Transilvania Bank RONCRT0406925601 BANK RON Betano B170 BPI Banco 55590110001 BANK Betano B180 BOV Players (PLN) 40022932941 BANK PLN Betano B190 BOV Corporate (PLN) 40022932970 BANK PLN Betano B200 BOV VISA GOLD (6017) 4459510019036017 BANK Betano B210 Wirecard Bank Players 0000063200 BANK Betano B220 Wirecard Bank Corporate 0000075585 BANK Betano B230 CDB Bank Corporate CY 0101010018327015 BANK Stoiximan B240 CDB Bank Players CY 101010018327022 BANK Stoiximan B260 BOV VISA Platinum (2512) 4188750357692512 BANK Betano B270 BOV VISA GOLD (9698) 4459512721739698 BANK Betano B280 Icard (RO) 71629106833 BANK RON Betano B290 Marfin (Vista) Bank 1010000000865427 BANK Betano B300 Marfin Bank Romania S.A 1010000000865435 BANK RON Betano B320 BOV VISA Platinum (4800) 4188757065804800 BANK Betano B321 BOV VISA Platinum (7433) 4188750002637430 BANK Betano B330 BOV VISA GOLD (6072) 4459517314106072 BANK Betano B340 BancoBIC Português, S.A. 79444955.10.001 BANK Betano B470 Vista Bank (Romania) SA 1010000000865591 BANK Betano Restricted cash PT B500 Eurobic Corporate BANK Betano B530 BancoBIC Português, S.A. 4689940125043478 BANK Betano B540 BOV Player Stoiximan 40017000040 BANK Stoiximan B550 BOV Corporate Betano 40017056638 BANK Betano B740 Piraeus Bank Guarantee 5050101522585 BANK Stoiximan WL010 Skrill Stoiximan GR 2424231 WALLET Stoiximan WL020 Skrill 1Tap Stoiximan GR 50265578 WALLET Stoiximan WL030 Skrill Stoiximan CY Players 92980160 WALLET Stoiximan WL040 Skrill 1Tap Stoiximan CY 92980187 WALLET Stoiximan WL060 Skrill Betano RO Players 74882666 WALLET RON Betano WL070 Skrill 1Tap Betano RO 74882747 WALLET RON Betano WL080 Skrill Betano PL Players 46510822 WALLET Betano WL090 Skrill 1Tap Betano PL 50265131 WALLET Betano WL100 Skrill Betano PL Players 46512938 WALLET PLN Betano WL110 Skrill 1Tap Betano PL 50265342 WALLET PLN Betano WL120 Skrill Corporate (EUR) 55000749 WALLET Stoiximan WL125 Skrill Betano Player BR 138610617 WALLET Betano WL130 Skrill Corporate (RON) 98172961 WALLET RON Betano WL135 Skrill Betano Corporate BR 138542031 WALLET Betano WL136 Skrill Betano Corporate 138542031 WALLET BRL Betano WL140 Neteller Stoiximan GR 29246 WALLET Stoiximan WL150 Neteller Stoiximan CY 85540 WALLET Stoiximan WL160 Neteller Betano RO 43031 WALLET RON Betano WL170 Neteller Betano PL (EUR) 26139 WALLET Betano WL180 Neteller Betano PL 26139 WALLET PLN Betano WL190 Paysafe Stoiximan GR 039 1090000039 WALLET Stoiximan WL200 Paysafe Stoiximan DE 741 1090000741 WALLET Betano WL210 Paysafe Stoiximan CY 1090002506 WALLET Stoiximan WL220 Paysafe Betano RO 2128 1090002128 WALLET RON Betano WL230 Paysafe Betano PL 562 1090000562 WALLET PLN Betano WL240 Dotpay PL 179032 WALLET PLN Betano WL250 VIVA Wallet GR 742768372602 WALLET Stoiximan WL260 VIVA Wallet RO 393878587659 WALLET RON Betano WL270 iCARD Merchant RO 32181 WALLET RON Betano WL280 Wirecard Bank AG 0000003164AD6532 WALLET Stoiximan WL290 Wirecard Bank AG 0000003164A83586 WALLET Stoiximan WL300 Wirecard Bank AG 0000003171BA9473 WALLET Stoiximan WL310 Wirecard Bank AG 0000003171BA951D WALLET Stoiximan WL320 Wirecard Bank AG Betano 000000316FABE997 WALLET Betano WL330 Wirecard Bank AG Betano 000000316FABE983 WALLET Betano WL340 Wirecard Bank AG Betano 0000003173AC3214 WALLET Betano WL350 Wirecard Bank AG Betano 0000003173AC32AE WALLET Betano WL360 Worldpay Stoiximan CY 564412 WALLET Stoiximan WL380 Worldpay Stoiximan GR 575455 WALLET Stoiximan WL390 Paysafe Stoiximan PT 1090007372 WALLET Betano WL400 Worldpay Betano PT 577921 WALLET Betano WL410 Worldpay Betano PT 0013610000001001 WALLET Betano WL420 WPAP Betano RO (RON) 0013600000001002 WALLET Betano WL431 Worldpay EPS 0007230000001001 WALLET Betano WL440 VIVA Wallet PT 928017511135 WALLET Betano WL450 Neteller Betano BR 30792 WALLET BRL Betano WL451 Neteller Betano BR (EURO) 30792 WALLET Betano WL460 Trustly WALLET Betano WL470 Safecharge BR 192108 WALLET Betano WL471 Safecharge RO (RON) 191569 WALLET RON Betano WL475 Safecharge Reserve 192108 WALLET Betano WL476 Safecharge Reserve 191569 WALLET RON Betano WL480 SIBS Pagamentos 04678900001 WALLET Betano WL490 SKRILL CORPORATE 140857459 WALLET Betano WL500 ECOPAYZ - PSI-PAY LTD 124898 WALLET Betano WL501 ECOPAYZ - PSI-PAY LTD 124900 WALLET BRL Betano WL510 Neteller Betano BR Corp 26722 WALLET Betano WL511 Neteller Betano BR Corp 26722 WALLET BRL Betano WL550 VIVA WALLET CY 311809961022 WALLET Stoiximan WL560 OKTOPAY GR M2010023388814 WALLET Stoiximan WL561 OKTOPAY CY M2010211965354 WALLET Stoiximan - 8 -ΣΥΝΕΧΙΖΕΤΑΙ...
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