Disclosure principles

GRK disclosure principles

GRK Infra Plc is a Finnish public limited company whose
shares are traded on the official list maintained by Nasdaq Helsinki Ltd. Company complies with: 

• The legislation of Finland and the European Union, such as the Securities Markets Act (746/2012, as amended)

• The Market Abuse Regulation ((EU) No 596/2014, “MAR”)

• The rules of Nasdaq Helsinki, as applicable

• The guidelines and regulations of the European Securities and Markets Authority (ESMA) and the Finnish Financial Supervisory Authority (FSA)

• The Corporate Governance Code for listed companies maintained by the Securities Market Association

• GRK’s internal guidelines and policies

The aim of the disclosure policy is to ensure that all parties have access to equal, fair, adequate and simultaneous information on the Company and its business for the basis of price formation of GRK’s financial instruments. The disclosure policy aims to ensure proper disclosure of information. The key principles of GRK’s disclosure are consistency, accuracy, transparency, activeness and fairness. GRK communicates information, whether positive or negative, consistently and simultaneously to the capital markets and stakeholders.

GRK publishes Stock exchange releases, Investor news and Press Releases. Stock exchange releases are published in accordance with the current message categories of Nasdaq Helsinki.

Financial reporting

GRK publishes its financial statement release, annual financial statements and the report
of the Board of Directors, half-year report and interim reports as a stock exchange release
in accordance with a pre-announced annual schedule. Before the beginning of each financial year, the Company publishes an event calendar, including the dates of
publication of the Company’s financial reports and the date of the Company’s Annual General Meeting in a stock exchange release. The calendar is also published on the
Company’s website.

In accordance with the provisions of the Securities Market Act and the recommendations of the Corporate Governance Code, the Company publishes a Corporate Governance Statement and a remuneration report for governing bodies for each financial year.

Furthermore, the auditor’s report on the annual financial statements is published together
with the publication of the annual financial statements and the report of the Board of Directors. Furthermore, GRK publishes a statutory sustainability statement as part of the report of the Board of Directors. Other information and materials required by the Corporate Governance Code are published on the Company’s website.

Silent period

Regularly released financial reports are preceded by a silent period starting 30 days
before the day of the disclosure of the next financial report. During the silent period, results or factors affecting it are not discussed by the representatives of the Company with the representatives of capital markets or media.

The silent period ends when the financial statements, interim report or the half-yearly report is published.

Should an event requiring immediate disclosure (such as a significant business
transaction) occur during the silent period, GRK shall publicly disclose said information
without delay in accordance with applicable disclosure obligations and procedures and
may comment on said event after the disclosure. Furthermore, GRK may, at its discretion,
publish current orders or project launches as investor news during the silent period.