Company: WBD
Filing Date: 2025-12-05
Form Type: 425
Source: 0001193125-25-309939
Chunk: 337

Company: Warner Bros. Discovery, Inc.
Filing Date: 2025-12-05
Form: 425
Chunk 337
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 114, as applicable. For purposes of this Agreement, any Company FinCEN Form 114 and
any SpinCo FinCEN Form 114 shall be considered a Tax Return of the Company or SpinCo, respectively.

Section 4. .

Section 4.01 . The Company shall be responsible for remitting to the proper Tax Authority
the Tax shown on any Tax Return for which it is responsible for the preparation and filing pursuant to or , and SpinCo shall be responsible for remitting to the proper Tax Authority the Tax shown
on any Tax Return for which it is responsible for the preparation and filing pursuant to .

22

Section 4.02 .

(a) . If any member of the Company Group is required to make a payment to a Tax Authority for
Taxes allocated to SpinCo under this Agreement, the Company shall promptly notify SpinCo and provide a Payment Notice to SpinCo setting forth the amount to be reimbursed by SpinCo, which SpinCo shall pay to the Company in accordance with
. The Company shall, promptly following the payment of any Taxes described in this to the relevant Tax Authority, provide to SpinCo evidence of such payment and a
statement detailing the Taxes paid.

(b) . If any member of the SpinCo Group is required to
make a payment to a Tax Authority for Taxes allocated to the Company under this Agreement, SpinCo shall promptly notify the Company and provide a Payment Notice to the Company setting forth the amount to be reimbursed by the Company, which the
Company shall pay to SpinCo in accordance with . SpinCo shall, promptly following the payment of any Taxes described in this to the relevant Tax Authority, provide
to the Company evidence of such payment and a statement detailing the Taxes paid.

(c) . The Company agrees to
indemnify and hold harmless each member of the SpinCo Group from and against any and all (without duplication) (i) Taxes allocated to, and payments required to be made by, the Company pursuant to , and
(ii) reasonable out-of-pocket legal, accounting and other advisory and court fees and expenses incurred in connection with the items described in clause (i) of
this .

(d) . SpinCo agrees to indemnify and hold harmless each member of
the Company Group from and against any and all (without duplication) (i) Taxes allocated to, and payments required to be made by, SpinCo pursuant to , and (ii) reasonable out-of-pocket legal, accounting and other advisory and court fees and expenses incurred in connection with