Prudential Disclosures

Gorilla Tech Capital Limited is making the following disclosure in accordance with MIFIDPRU 8. The disclosure has been made in line with the requirements which apply to the company as a MIFID investment firm which is classified as Small and Non-Interconnected and which has no Additional Tier 1 capital instruments in issue.

This disclosure will be made at least annually. The level of detail provided in the qualitative disclosure is considered proportionate to the size and internal organisation of the company and the nature, scope, and complexity of the company’s business activities.

Risk Management

The Board determines the firm’s strategy and risk appetite, and has implemented a risk-management framework that identifies the principal risks to the business — business, operational, credit and market risk — and the controls used to mitigate them. The framework is assessed on an ongoing basis through the firm’s internal capital and risk assessment process and is formally reviewed at least annually.

Remuneration

The company’s remuneration policy will be approved at least annually by its Board. The company does not believe that it is proportionate to form a remuneration committee at the current time in view of its size, internal organisation and the nature, scope, and complexity of its business activities.

The company’s approach to the remuneration of its employees, including whether remuneration is fixed or variable, will vary over time based on its then current business activities, the risks inherent in those business activities and the nature of the work undertaken by each employee. Such approach will be determined by its Board.

Any decisions on fixed versus variable remuneration, and the mix and structure thereof, for certain employees will be carefully made to incentivise such employees to maximise the company’s profitability while discouraging risk taking in excess of the level deemed acceptable by the Board. For 2025, staff were paid a total of £nil.