Company: WBD
Filing Date: 2025-12-05
Form Type: 425
Source: 0001193125-25-309939
Chunk: 336

Company: Warner Bros. Discovery, Inc.
Filing Date: 2025-12-05
Form: 425
Chunk 336
---
 such sixty (60) day period (the “”). The Company
shall (and shall cause the other members of the Company Group to) and SpinCo shall (and shall cause the other members of the SpinCo Group to)

21

prepare all Tax Returns in accordance the Final Allocation. In the event of any adjustment to the earnings and profits, any Tax Attributes, overall foreign loss or other affiliated, consolidated,
combined, unitary, fiscal unity or other similar group Tax Attribute, the Company shall promptly notify SpinCo in writing of such adjustment.

(c) Except as otherwise provided herein, to the extent that the amount of any Tax Attribute is later reduced or increased as a result of a Tax
Contest, such reduction or increase shall be allocated to the Party to which such Tax Attribute was allocated pursuant to and , and the Company shall notify SpinCo of any such reduction or
increase.

(d) Notwithstanding anything in this Agreement to the contrary, SpinCo shall be allocated the value of any Surrendered UK
Losses that are surrendered by a member of the SpinCo Group, and the Company shall be allocated the value of any Surrendered UK Losses that are surrendered by a member of the Company Group.

(e) For the avoidance of doubt, the Company shall not be liable to SpinCo or any member of the SpinCo Group for any failure of any
determination under this to be accurate or sustained under applicable Tax Law, including as the result of any Final Determination.

Section 3.08 . Notwithstanding anything else to the contrary contained in this Agreement, the Company shall prepare
and timely file FinCEN Form 114 (Report of Foreign Bank and Financial Accounts) on behalf of any applicable member of the Company Group (each, a “”), and SpinCo shall prepare and timely file FinCEN Form 114
(Report of Foreign Bank and Financial Accounts) on behalf of any applicable member of the SpinCo Group (each, a “”). For the avoidance of doubt, the Company shall not be required to include any member of the
SpinCo Group in any Company FinCEN Form 114, and SpinCo shall not be required to include any member of the Company Group in any SpinCo FinCEN Form 114. Each Party shall deliver to the other Party, as soon as practicable, such information and data as
the other Party may reasonably request to enable the other Party to satisfy its filing requirements with respect to any Company FinCEN Form 114 or SpinCo FinCEN Form