Firm Description Invesco Asset Management (Japan) Limited (“IAMJ”) is a leading independent global investment management company and operating and managing equity, balanced and money market vehicles since 1983. The Tokyo based Invesco office obtained a Japanese Investment Trust Manager license as one of the first foreign fund management companies in 1990, and today, Japanese equity is one of the largest foreign owned fund management operations in Japan, is managing Japanese assets for institutional clients and individual investors. Principal Owners IAMJ is wholly owned by Invesco Far East Limited which is wholly owned by Invesco Holding Company Limited. Invesco Holding Company Limited is wholly owned by Invesco Ltd, which is publicly traded on the New York Stock Exchange as IVZ. Types of Advisory Services IAMJ provides investment supervisory services, also known as asset management services; manages investment accounts and provide investment advice for the advisory accounts; issues periodical materials about the fund performance as well as market views. As of December 31, 2023, IAMJ manages approximately $ 56,505 million in assets for its discretionary and advisory accounts. Tailored Relationships The goals and objectives for each client are documented in investment management agreements/advisory agreements. Clients may impose restrictions on investing in certain securities or types of securities for the Discretionary Investment Management Agreement. Types of Agreements The following agreements define the typical client relationships. Investment Management Agreement Most clients choose to have IAMJ manage their assets through a Discretionary Investment Management Agreement (hereinafter called the “IMA”). These include full discretionary, Japanese investment portfolio services to pension clients based in Japan. These services will be furnished against the payment of a fee which is based on the value of asset under management and complexity of the mandate, and it is subject to negotiation. The scope of work and fee for an Investment Management Agreement is provided to the client in writing prior to the start of the relationship. Investments mainly include equities, bonds, funds, cash equivalents and financial derivative instrument. Investment Trust Management This represents the management of investment trusts (hereinafter called the “J-fund”) which are organized under Japanese laws and regulations and distributed to investors in Japan, usually distributed through broker dealers and retail banks. These services will be furnished against the payment of a fee which is based on the value of asset under management and complexity of the mandate. Investments mainly include equities, bonds, funds, cash and cash equivalents and financial derivative instrument. Advisory Service Agreement Some of the IAMJ’s client would like to obtain IAMJ’s advice on IAMJ expertise of managing a portfolio of Japanese securities and enter an Advisory Service Agreement (hereinafter called the “ASA”) with IAMJ. The scope of work and fee for an ASA is provided to the client in writing prior to the start of the relationship. These services will be furnished against

the payment of a fee which is based on the value of asset under management and complexity of the mandate, and it is subject to negotiation. IAMJ will also provide sub-advisory services to affiliated entities under common ownership of Invesco Ltd. Termination of Agreement The IMA and the ASA generally may be terminated by either party upon prior written notice. Upon termination, any unearned fee will be refunded to the client in accord with the client. Fee and Compensation Description With regards to investment service includes the IMA, the J-fund and the ASA, IAMJ receives payment of a fee which is based on the value of asset under management and complexity of the mandate which are subject to negotiation. Billing Investment management fees are billed in arrears, meaning that IAMJ invoices the client for the IMA and the ASA after the billing period ended. Billing period would be subject to the agreement with the client; Payment in full is expected upon invoice presentation. Client can elect to deduct fees from client’s assets or to have separate bill on this. With regards to the J-fund IAMJ will receive management fee after billing period ended from a J-fund respectively. Billing period would be subject to its trust deed. Performance-Based Fees Performance-Based Fees The client for Discretionary Investment Management Agreement can select fixed fee or performance-based fees. Some of IAMJ’s clients select performance-based fee. IAMJ has the fair allocation policy and procedures in place to ensure fair allocation of executed securities among accounts/funds. Under certain condition, the orders are combined with other client’s account and executed shares are allocated fairly by trading system automatically. IAMJ Compliance receives Daily Allocation Report and confirms if there is any unfair allocation or suspicious allocation by manually. In addition, IAMJ monitors asset commonality of accounts which hire same investment strategy and asset commonality report is periodically reported to Investment Risk Management Committee. Performance fees As negotiated with certain clients or the trust deed of J-Fund, additional fees may be paid, based on portfolio out-performance relative to an agreed formula. Other Fees Brokerage fees would be incurred during the execution of securities transitions. Custodian who keeps client money in outside Japan may charge transaction fees for certain transaction that are usually small and incidental to the purchase or sale of a security. IAMJ may buy or sell securities or investment products in which IAMJ or Invesco Ltd’s affiliates or the portfolios managed by IAMJ or IAMJ’s affiliates may have some financial interest. Concerning said investment product, there may be other fees such as the initial fees or the redemption charges which are stated in the relevant prospectuses. Conflicts of Interest IAMJ may acquire funds which are managed by IAMJ’s affiliates for the clients’ portfolios. In these cases, pre-approvals from clients need to be obtained in writing and the limits on such investment, as well as the fees are needed to be agreed before any purchase can be made.