5.1 Change in Provisions for earnmarked achievements Provisions for earnmarked achievements are recognized and recorded through the profit and loss statement. These provisions are justified in terms of accounting principles as long as the purpose of the foundation is being pursued. For the taxation of the foundation a ruling was submitted to the tax authority Zug, which was accepted on 7 June 2019. In line with common practice for open-source projects, the foundation is taxed under a cost-plus model with a markup of 5%, corresponding to minimum profit taxation. 6. Other operating income In 2025, other operating income includes treasury withdrawals relating to the Cardano Summit, regional events and the Cardano Global Events programme, of which a portion was disbursed to co-proposers. 7. Restricted assets Restricted assets consist of amounts pledged to secure the outstanding credit card balance of CHF 237 Thousands. Other information 31.12.2025 31.12.2024 Liabilities to Pension fund 6 11 Full-time equivalent employees 31.12.2025 31.12.2024 Annual average number of full-time equivalent employees <250 <250 Audit fees 31.12.2025 31.12.2024 In TCHF Audit services 55 44 Other services 22 0 Total 77 44 Significant subsequent events After the balance sheet date and up to the approval of the financial statements by the Foundation Board, no significant events have occurred that would require adjustment of, or disclosure in, the financial statements. Auditor and supervisory authority for the foundation Auditor: Grant Thornton AG, Zurich (CHE-107.841.337) Supervisory authority: Eidg. Departement des Innern, Bern (Federal Foundation Supervisory Authority) Notes of the Financial Statements 2025 continued 31 Cardano Foundation Financial Insights Report 2025