Company: WBD
Filing Date: 2025-12-05
Form Type: 425
Source: 0001193125-25-309879
Chunk: 390

Company: Warner Bros. Discovery, Inc.
Filing Date: 2025-12-05
Form: 425
Chunk 390
---
 support as applicable. In furtherance
of the foregoing, to the extent reasonably necessary to satisfy Service Recipient’s and its Affiliates’ obligations under Section 404 of the Sarbanes-Oxley Act of 2002 (“”), Service Provider shall (for the
avoidance of doubt, at no additional costs to Service Recipient):

(i) operate controls and maintain adequate documentation
evidencing their design, operation, and effectiveness;

(ii) perform and support the design, documentation, and execution
of SOX controls that are applicable to the Services, including any new or modified controls required due to changes in processes, systems, or regulatory requirements;

(iii) proactively identify and implement any new SOX-relevant controls necessary to
maintain compliance in response to changes in the Services or applicable regulations;

(iv) ensure that any changes to
systems, processes, or personnel impacting the Services are assessed for SOX implications, and appropriate controls are designed, documented, and implemented accordingly;

(v) provide Service Recipient, its Affiliates, and their respective Authorized Agents with reasonable access (during normal
business hours and subject to customary confidentiality, security, and safety requirements) to relevant personnel, systems, facilities, documentation, and evidence as reasonably necessary to perform reviews, audits, examinations, and evaluations of
financial reporting processes and internal controls related to the Services, including to facilitate walkthroughs, testing, reliance, and certification activities as reasonably necessary;

14

(vi) support quarterly and year-end
control testing activities, including coordination with Service Recipient’s and its Affiliates’ Authorized Agents, timely responses to audit requests, and participation in walkthroughs and inquiries;

(vii) furnish certifications and related documentation necessary to evidence control performance and compliance for Service
Recipient’s and its Affiliates’ SEC filings and related reporting obligations; and

(viii) promptly notify
Service Recipient of any identified control deficiencies or audit findings relevant to shared processes, and support timely remediation activities, including root cause analysis, corrective action planning and
follow-up testing, in accordance with mutually agreed timelines.

For the avoidance of doubt, in relation to the
foregoing SOX controls and compliance, Service Provider shall be responsible for the performance of any SOX-relevant controls applicable to the Services, and Service Recipient shall remain responsible for the
overall assessment and certification of internal controls over financial reporting.

ARTICLE III

REMEDIES; INDEMNITY; LIMITATION OF LIABILITY

.

(a) . Subject to the limitations on liability