Company: BCS
Filing Date: 2025-08-04
Form Type: 424B2
Source: 0001193125-25-172249
Chunk: 170

Company: BARCLAYS PLC
Filing Date: 2025-08-04
Form: 424B2
Chunk 170
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 schedules is significantly more likely than not to occur. |

If there is no single payment schedule that is significantly more likely than not to occur, other than because of a mandatory sinking fund, and the debt security is not subject to other rules for debt securities with contingent payments, you must include income on your debt security in accordance with the general rules that govern contingent payment obligations. If applicable, these rules will be discussed in the relevant prospectus supplement. Notwithstanding the general rules for determining yield and maturity, if your debt security is subject to contingencies, and either you or we have an unconditional option or options that, if exercised, would require payments to be made on the debt security under an alternative payment schedule or schedules, then:

| • |     | in the case of an option or options that we may exercise, we will be deemed to exercise or not exercise an option 
 or a combination of options in the manner that minimizes the yield on your debt security; and,                    |

| • |     | in the case of an option or options that you may exercise, you will be deemed to exercise or not exercise an 
 option or a combination of options in the manner that maximizes the yield on your debt security.             |

If both you and we hold options described in the preceding sentence, those rules will apply to each option in the order in which they may be exercised. You may determine the yield on your debt security for the purposes of those calculations by using any date on which your debt security may be redeemed or repurchased as the maturity date and the amount payable on the date that you chose in accordance with the terms of your debt security as the principal amount payable at maturity. If a contingency, including the exercise of an option, actually occurs or does not occur contrary to an assumption made according to the above rules then, except to the extent that a portion of your debt security is -64-

repaid as a result of this change in circumstances and solely to determine the amount and accrual of OID, you must redetermine the yield and maturity of your debt security by treating your debt security as having been retired and reissued on the date of the change in circumstances for an amount equal to your debt security’s adjusted issue price on that date. Election to Treat All Interest as Original Issue Discount.You may elect to include in gross income all interest that accrues on your debt security using the constant-yield method described above under “—General,” with the modifications described below. For purposes of this election, interest will include stated interest, OID,