Company: WBD
Filing Date: 2025-12-05
Form Type: 425
Source: 0001193125-25-309879
Chunk: 348

Company: Warner Bros. Discovery, Inc.
Filing Date: 2025-12-05
Form: 425
Chunk 348
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 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 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