Company: STAA
Filing Date: 2025-09-16
Form Type: DEFM14A
Source: 0001193125-25-204396
Chunk: 288

Company: STAAR SURGICAL CO
Filing Date: 2025-09-16
Form: DEFM14A
Chunk 288
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 or view with respect to accounting, tax, regulatory,
legal or similar matters and we have relied, with your consent, upon the assessments of representatives of the Company as to such matters. Our opinion is necessarily based upon information available to us, and financial, stock market and other
conditions and circumstances existing, as of the date hereof. Although subsequent developments may affect our opinion, we have no obligation to update, revise or reaffirm our opinion.

Citigroup Global Markets Inc. has acted as financial advisor to the Company in connection with the proposed Merger and will receive a fee for such services,
of which a portion is payable upon delivery of this opinion and the principal portion is contingent upon the consummation of the Merger. In addition, the Company has agreed to reimburse certain expenses and to indemnify us against certain
liabilities arising from our engagement.

As you are aware, although we and our affiliates have not provided investment banking, commercial banking and
other similar financial services to the Company during the two-year period prior to the date hereof for which we and our affiliates have received or expect to receive compensation, we and our affiliates in the
future may provide such services to the Company or its affiliates, for which services we would expect to receive compensation. As you are further aware, we and our affiliates in the past have provided, currently are providing

B-2

The Board of Directors STAAR Surgical Company August 4, 2025 Page 3 and in the future may provide investment banking, commercial banking and other similar financial services to Alcon Inc. (a/k/a Alcon AG and Alcon SA) or its affiliates unrelated to the proposed Merger, for which services we and our affiliates have received and expect to receive compensation, including, without limitation, during the two-yearperiod prior to the date hereof, having acted or acting as sole coordinator, facility agent, and lender with respect to a certain credit facility of Alcon Inc., and having provided or providing certain markets and securities services, treasury and trade solutions services, and corporate portfolio management services. In the ordinary course of our business, we and our affiliates may actively trade or hold the securities or financial instruments (including loans and other obligations) of the Company, Alcon Inc., and their respective affiliates for our own account or for the account of our customers and, accordingly, may at any time hold a long or short position or otherwise effect transactions in such securities or financial instruments. In addition, we and our affiliates (including Citigroup Inc. and its affiliates