Decree No. 576 / 2025 Coll.

"Annex

Name Cost saved Capacity enhancementPN celkemabcdefg1. Alternative scenario x1.1 Alternative scenario 1x1.2 Alternative scenario 2xx... xxx 1.nAlternative scenario nxx2. Total CN alternative scenarios xxxxx3. Intangible and market advantages xxxxx4. Cost of capital xxxx5. Incentives for efficiency xxxx6. Explanatory notes: rows 1.1 to 1.n column b - values are calculated in accordance with § 3 (2) and correspond to row "Total 'in column w in table 3 in the alternative scenario of the network of plants, in the alternative scenario of the supply of value corresponding to row" Total' in table 5. Row 1.1, column c - the value is calculated in accordance with Paragraph 8 (2) (e). The calculation of the capacity enhancement shall be supported by the postal licence holder. Row 1.1 to 1.n column d - values are calculated as the difference between the value in column b and column c.rows 1.1 to 1.n column e - values are calculated in accordance with § 4 (2) and correspond to the value calculated in Table 3 in the alternative scenario of the network of establishments as follows: row Total column aa - row Total column bb + row total column cc, in the alternative scenario of delivery the value corresponds to row "Total 'in column g in Table 5a. Row 1.1 to 1.n column f - values are calculated as the difference in value in column d and column e. Row 2 column f - the value is equal to the sum of the values in rows 1.1 to 1.n in column f.Row 3 column g - the value is calculated according to § 9 and § 10 and is equal to the value in row 7 in column b of Table 2. Row 4, column g - the value of the cost of own funds, expressed as a claim for a reasonable profit, calculated in accordance with Sections 3a to 3c, shall be reported and corresponds to the value in row 4 of Table 6. Row 5 column g - is calculated as the product of the value from row 2 column f and row 6 column c of Table 7. Where the value in row 6 in column c of Table 7 is greater than or equal to zero, zero shall be reported. Row 6, column g - is calculated according to the formula in § 5 (3).

Intangible advantage Rate ab1. Benefits of the higher proceeds of the postal licence holder for all services under his obligation to provide basic services2. Benefits resulting from the placing of postage stamps in circulation 3. Additional advertising options 4. Exemption from DPH5. Other quantifiable advantage (description) 6. Advantage in the form of additional payments for the extent of the postal network 7. Total value of intangible benefits Explanatory notes: The value in row 1 of column b is determined on the basis of the principles of § 9 (2). The value in row 2 of column b is determined on the basis of the principles of § 9 (3). The value in row 3 of column b is determined on the basis of the principles of § 9 (4). The value in row 4 of column b is determined on the basis of the principles of § 9 (5). The value in row 5, column b, corresponds to the financial statement of quantifiable advantages that have arisen from the holder of the postal licence and which are not mentioned above. Each asset reported is shown on a separate line and is supplemented by a description. The value in row 6 of column b is determined on the basis of the principles set out in Section 10 (2). The value in row 7 of column b is calculated as the sum of all values in rows 1 to 6.

Table 3: Records of data needed to quantify the net cost of the change in the network of the premises (to implement § 8 (2)) - Part 1Centre number Post Office Size of establishment Compliance with compensation rules Compliance with basic scenario rules Employee Working Fund (hours) Time spent at the counter (hours) Loading abcd e fg h i Post 1Post 2Post n Total

Table 3: Records of data needed to quantify the net cost of the change in the network of the premises (to implement § 8 (2)) - Part 2Centre number Postage PSČEffective costs for the establishment (CZK) Saved costs of the holder of the postal licence from the total cost of the establishment (CZK) Direct Total indirect costs Personnel costs Cost of sale of goods Direct material Other direct costs Personnel costs Deductions Rent Energy consumption Material consumption DirectorDPH Other indirect costs Mail 2Mail n Total

Table 3: Records of the data needed to quantify the net cost of the change in the network of the premises (to implement Section 8 (2)) - Part 3 Postage PSČTotal income (CZK) Income attributable to the establishment (CZK) Amount of profit / loss of the establishment (CZK) Loss of income from the total revenue of the closed establishment (CZK) Saved direct costs (linked to loss of income) (CZK) Profit from the lease / sale of closed establishments (CZK) abcxyzabbcPost 1Post Office 2Post Office n Total Explanatory notes: Column a - the number of the load centre serving as the identifier of a specific establishment. Column b - name of establishment. Column c - Postal code of the establishment. Column d - Total employee fund of the establishment. Column e - number of hours devoted by employees of the establishment from their work fund to activities at the counter of the post office. Column f - ratio of column e and column d.Column g - number of bulkheads in the establishment. Column h - the value is expressed as "YES 'if the value in the column is z < 0, otherwise it is expressed as" NO'. The holder of the postal licence may designate the establishment as suitable for closure (designation "YES '), even if the value is in the column of > 0, if at least one establishment or other place providing customer service remains in the municipality. Column i - the value shall be expressed as" YES "if the establishment is operated for the purpose of ensuring availability defined in the basic qualitative requirements (according to Decree No. 464 / 2012 Coll., on the specification of individual basic services and the basic qualitative requirements for their provision, as amended), otherwise expressed as" NO. "Column j - personnel costs related to processes carried out on the premises directly related to the service provided (e.g. performance-related rewards). Column k - costs of selling goods directly related to the service provided. Column l - costs of material directly related to the service provided. Column m - other direct costs directly related to the service provided. Column n - personnel costs of human resources related to the activity of the establishment. Column o - depreciation of fixed assets. Column p - rent costs related to the establishment. Column q - energy consumption costs related to the establishment. Column r - costs of consumption of material related to the establishment (e.g. office supplies). Column S - overheads related to the establishment. Column t - Value added tax costs related to the establishment. Column u - other indirect costs related to the establishment. Column v - sum of all direct and indirect costs (i.e. sum of columns j to u). Column w - sum of values in columns n to s + u.Column x - total amount of revenue received by the establishment from the sale of its products and services. Column y - part of the total revenue of the establishment attributable to processes carried out on the establishment. The column z - the difference between the corresponding revenues and the cost of each establishment, shall be calculated as the difference between the column y and the column v.Column aa - the sum of the loss of the revenues of the holder of the postal licence for each service provided on the premises which would be cancelled in the alternative scenario. The procedure for calculating the loss of revenue shall be carried out in accordance with the procedure set out in Table 4 where the establishment has a" YES' in column h and column I at the same time. Column bb - direct costs of the directly linked establishment. Column cc - value of the property price usual on the site at the sale / rental price usual on the site after netting the repair and maintenance costs of the property.

Name of establishment Service Name Income for service total (CZK) Segment 1Segment of costs not saved in the remaining parts of the technological chain (CZK) Loss of revenues total (CZK) Income for service (CZK) Weight of lost revenues (%) Loss of revenues for service (CZK) Income for service (CZK) Weight of lost revenues (%) Loss of revenue for service (CZK) abcdeffgeeghiCelkemxxxx Explanatory notes: Column a - name of establishment. Column b - Postal code of the establishment. Column c - all services provided at the premises. Column d - total total of revenues generated by each of the services listed in column c.Column eg - calculation of loss of revenues shall be performed by the holder of the postal licence separately for each customer segment. Individual customer segments are defined by the holder of the postal licence, while it is necessary to at least separate individual and bulk providers. The required data for each segment specified in the columns may be submitted in another structure which would allow automatic processing of the output assemblies from the internal system of the licence holder if the data are in the required detail. Column e - revenues generated by customers of the segment for the individual services listed in column c.Column f - loss of revenue in percentage terms (in case of closure of the establishment). The procedure for establishing these values shall be documented by the holder of the postal licence. Column g - product of value in column e and column f.Column h- costs which the postal licence holder saves in connection with the reduction of demand due to changes in the alternative scenario of the network of establishments in the remaining parts of the technological chain. The procedure for establishing these values shall be documented by the holder of the postal licence. Column i - Total loss of income is the difference between the sum of the g- gg columns (loss of revenues for each segment) and the column h.Row Total column d - the value corresponds in table 3 of column x row Total. Row Total column i - the value corresponds in table 3 of column aa row Total.

Table 5 - Records of data needed to quantify the net cost of the change in the delivery method (to implement § 8 (3)) - Part 1PSČName of establishment Definition of the district Means of service Basic scenario Timeliness Roads (km / year) Number of vehicles Exchange time (min / day) Time of handling of the service space (min / day) Time of walking (min / day) Time of operation of the boxes (min / day) abcdefghijOperator 1 Establishment 2 Installation nCelkamxxTable 5 - Record of data needed to quantify the net cost resulting from the change in delivery method (implementation § 8 (3)) - Part 2 Definition of the district Alternative scenario ČNUS - cost saving Number of delivery days in the year attributable to the time-consuming district - alternative scenario Cost of saving work (CZK / year) Car rental costs (CZK / year) Travel costs (CZK / year) Total costs (CZK / year) Directed Total cost including overhead (CZK / year) Currency exchange time (min / day) Time of errand (min / day) Time of service of boxes (min / day) Total saving time (min / day) Explanatory notes: Column a - Postal code of the establishment from which the district is served. Column b - the name of the establishment (depot / door) from which the district is served. Column c - identification of delivery district. Column d - method of servicing the delivery district (foot / motorized). Column e - exchange time is the time of the bearer to satisfy the natural needs and work which are not handling consignments (e.g. reading circulars, business interview with the manager, exchange of service information, control of management and recording and recording activities) in the context of the basic scenario. Column f - time of service of delivery point (time of delivery from entry to the building to actual delivery and return from the building to public communication) as part of delivery of basic services. Column g - the time of the errand is the time of transport of the carrier from the delivery facility to the delivery district and back in the basic scenario. Column h - time of delivery spent selecting the boxes in the base case. Column i - Number of kilometres to be driven by a motorised delivery provider in the base case. Column j - number of vehicles operating the district in the base case. Column k - exchange time savings of the delivery agent, i.e. time to meet natural needs and working activities that are not handling shipments (e.g. reading circulars, business interview with the manager, exchange of service information, control of management and recording and recording activities) achieved in the way of delivery in an alternative scenario. Column l - saving time of errands achieved in the delivery method in the alternative scenario. Column m - saving the daily time for changing the frequency of clipboard selection in the alternative scenario. Column n - sum of values in column k, l, m.Column o - saving mileage achieved in the delivery method in the alternative scenario. The calculation procedure shall be documented by the holder of the postal licence. Column p - Vehicle savings achieved in the delivery method in the alternative scenario. Column q - product of values in column n, column w and cost of standard minute delivery in CZK. The calculation of costs per standard minute shall be supported by the postal licence holder. Column r - product of values in column p and costs for annual rental of the vehicle in CZK. The calculation of the rental costs of the vehicle shall be supported by the holder of the postal licence. Column s - product of values in column on and cost of 1 km of vehicle travel in CZK. The calculation of the costs per km of vehicle travel shall be supported by the holder of the postal licence. Column t - sum of values in column q, r, s.Column u - product of values in column t and percentage direction. The percentage of the overhead is the proportion of the sum of the costs of the supervision in postal and operational and administrative operations and the costs of operating processes. The calculation of the percentage by the holder of the postal licence shall be supported by evidence. Column v - sum of values in columns t, u.Column w - number of delivery days in the year corresponding to the precinct.

Segment 1Segment nNumber of pieces Income (in CZK) Weight of lost income (%) Loss of income (in CZK) Number of pieces Income (in CZK) Weight of lost income (%) Loss of income (in CZK) Saved costs in the remaining parts of the technological chain (in CZK) Loss of revenues total (in CZK) abcdebbcddeefgService 1Service 2Service nTotal Explanatory notes: The calculation of the loss of revenues shall be carried out separately by the postal licence holder for each customer segment. Individual customer segments are defined by the holder of the postal licence, while it is necessary to at least separate individual and bulk providers. The required data for each segment specified in the columns may be submitted in another structure which would allow automatic processing of the output assemblies from the internal systems of the licence holder if the data are in the required detail. Column a - the name of the service that is affected by the change in the delivery method in the alternative scenario. Column b - number of packages in the customer segment in the base case. Column c - revenues generated by customers of the segment for each service in the base case. Column d - the proportion of income from column c that would be lost by the holder of the postal licence in the way of delivery in the alternative scenario. The method of calculating the lost proceeds shall be documented by the holder of the postal licence. Column e - is calculated by multiplying columns c and d.Column f - the costs saved by the postal licence holder in connection with the reduction of demand due to changes in the alternative supply scenario in the remaining parts of the technological chain. Only those costs that are not taken into account elsewhere (double counting prohibition) can be taken into account. The procedure for establishing these values shall be documented by the holder of the postal licence. Column g - Difference in the sum of the loss of revenues per segment (columns eee) and the cost saved (column f).

Input capital - base case (RoW) Cost of own funds SREP - alternative scenario (AS) Cost of capital AS-NKState at 31 December of the financial year Average Status Adjustments Input of CET1 capital Average Adjustments Input capital WACCAS (%) WACCAS * VKASNK (ZS) - NK (AS) abcde = c + dfgijkl = j + kmno = g - n1. Long-term property xxx2. Working Capitalxxx3. ♪ ♪ Postal network 3.2. Other - operational part xxxxxxxxxxx3.3 Other - corporate governance xxxxx3.3.1 Procedure related to the postal network 3.3.2 Business Government4. Postal network + management related to the postal network + business management Explanatory notes: The accounting year shall mean the calendar year for which the licence holder submits the application. The average shall be calculated as the average of the values at the beginning and end of the accounting year. Row 1 of column b, c - the value of the fixed assets held in the balance sheet (all assets, i.e. fixed assets, fixed intangible assets and financial assets), net items (i.e. after depreciation adjustment). Row 2 of column b, c - Data calculated from the balance sheet according to the formula: Circular assets + timeliness of assets - Short-term liabilities + timeliness of liabilities (all for the enterprise as a whole). Row 3 of column b, c - sum of values in rows 1 and 2. Row 3.1 column b, c - value of fixed assets and working capital required to provide postal services. Row 3.2 of column b, c - values of fixed assets and working capital which do not serve to provide postal services (e.g. recreational facilities, post service, financial assets). Row 3.3 of column b, c - value of fixed assets and working capital attributable to the management and management of the enterprise. Row 3.3.1 column b, c - value of fixed assets and working capital attributable to management and administration necessary for the provision of postal services (e.g. related to postal managers, regional managers). Row 3.3.2. of column b, c - value of fixed assets and working capital attributable to the management of an enterprise (items related to the immediate part of the enterprise are not taken into account, e.g. assets and working capital related to the management and management of the company's activities, separation plants, etc., therefore row 3.3 is not the sum of rows 3.3.1 and 3.3.2.). Row 4 of column b, c - the sum of the items in the corresponding columns in rows 3.1, 3.3.1 and 3.3.2. Column d - adjustments made against the values shown in the balance sheet, as follows: - with a sign +, items that are not included in the balance sheet and are taken into account in accordance with the decree (e.g. leasing), - with a sign - are reported items that are not taken into account against the balance sheet (e.g. unpaid net costs if they are in conjective items or entrusted funds). Column e - sum of columns c and d.Column f - value determined according to § 3b (2). This is the total amount of subordinated liabilities that meet the criteria for Tier 1. Column m - value determined according to § 3b (3).

abc1. Total cost in the year considered (CZK) 2. Total cost in year (in CZK) 3. Inflation (%) Average annual volume change (%) 5. Share of variable costs (%) 6. Efficiency coefficient Explanatory notes: Row 1, column c - The cost of providing the basic services listed in the postal licence in the year under consideration, determined in accordance with the rules for keeping separate records of costs and revenues under other legislation1). Row 2, column c - the cost of providing the basic services contained in the postal licence in the year preceding the year under consideration, determined in accordance with the rules for keeping separate records of costs and revenues under another legislation1). Row 3, column c - the average annual inflation rate for the year under consideration, as determined by the Czech Statistical Office. Row 4, column c - the average annual percentage change in the number of postal consignments and postal bills provided by the postal licence holder in the framework of the basic services listed in the postal licence for the last 5 years, determined on the basis of the difference between the number of postal consignments and postal bills provided in the framework of the basic services for the first and last year of the five-year period, the last year of which is the year considered. The calculation shall be supported by the holder of the postal licence. Line 5, column c - the proportion of variable costs to the total cost of the basic services listed in the postal licence in the year under consideration, determined in accordance with the rules for keeping separate cost and income records under another legislation1). Variable costs are direct costs and handling costs involving the personnel costs of filing, sorting and delivery of consignments. The calculation of the proportion of variable costs shall be supported by the postal licence holder. Row 6, column c - is calculated using the values in column c according to the formula in Section 6 (2). '.