KOSHAYOJAN SERVICES DMCCBEST EXECUTION POLICY – F

This Best Execution Policy contains standards, responsibilities, and procedures adopted by the
Koshayojan Services DMCC (“Policy”) that constitute a legally binding agreement by and between
Koshayojan Services DMCC, a company duly incorporated under the Dubai Multi Commodities
Centre (DMCC) Free Trade Zone OF United Arab of Emirates (“Company “or “we” or
“Koshayojan”).

PURPOSE AND SCOPE

1. This Best Execution Policy outlines the framework by which the company ensures it consistently
   takes all sufficient and appropriate steps to achieve the best possible outcome for its clients when
   executing, placing, or transmitting orders involving Virtual Assets (VAs). We are committed to
   best execution involves a multi-factor assessment balancing price, cost, speed, execution
   likelihood, settlement certainty, and order size based on the nature of the asset, client profile,
   market conditions, and specific instructions. This policy reflects our regulatory obligations to act
   honestly, fairly, and professionally in the best interests of our clients and promotes market
   integrity across centralized and decentralized execution environments.
2. The procedures described herein are designed not only to comply with VARA’s regulatory requirements for Virtual Asset Service Providers (VASPs), but also to provide transparency and confidence in our execution standards as part of a robust and client-centric operational model.
3. Applicability of Order Handling Controls: This Policy applies to the handling of all client orders to buy or sell one or more Virtual Assets. The obligation to exercise reasonable diligence to obtain the most favourable price for the client under prevailing market conditions, while giving due consideration to costs, speed, likelihood of execution and settlement, size and nature of the order, applies to the handling of all client orders to buy or sell one or more Virtual Assets. The two specific scenarios in which the best execution standard under Rule II.A.1 does not apply are recognised and administered through this Policy’s procedures for specific client instructions. Those scenarios are: (i) where the client is a VARA-licensed VASP that specifically requests a quote and authorises execution at the Company’s professional discretion and the Company does not satisfy the order by dealing as principal; and (ii) where the client is a Qualified Investor or an Institutional Investor that specifically requests a quote and authorises execution at the Company’s professional discretion and the Company does not satisfy the order by dealing as principal.