IBM and Kyndryl

1 IBM and Kyndryl Client Guide to Operational Changes Kyndryl Billing Entity information The Transfer Date to Kyndryl , an IBM wholly owned subsidiary, will be September 1, 2021 for all countries. For invoices issued by IBM prior to September 1, 2021 please continue to use the former remit-to instructions as they appear on your IBM invoice. Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information United States Kyndryl , Inc. One Vanderbilt Avenue, 15th Floor New York, NY 10017 W-9 Tax ID: 86-1182761 DUNS: 11-809-3317 Bank information : JPMorgan Chase Bank 270 Park Ave New York, NY 10172 Tel: Jeanne Muino (212) 552-1481 Standard Remit-To-Addresses: Dallas AR Lockbox Kyndryl Inc - AR Lockbox Box 735919 Dallas, TX 75373-5919 Dallas Federal AR Lockbox Kyndryl Inc - AR Lockbox Box 735920 Dallas, TX 75373-5920 Courier/Overnight Deliveries: Dallas AR Lockbox JPMorgan Chase (Tx1-0029) Attn: Kyndryl Inc - AR Lockbox 14800 Frye Road, 2nd Floor Ft Worth, TX 76155 Dallas Federal AR Lockbox JPMorgan Chase (Tx1-0029) Attn.

2 Kyndryl Inc - AR Lockbox 14800 Frye Road, 2nd Floor Ft Worth, TX 76155 IBM and Kyndryl Client Guide to Operational Changes IBM and Kyndryl Client Guide to Operational Changes - 2 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Argentina Kyndryl Argentina Pasaje Ing. Enrique Butty275 Piso:15 CP1001-Ciudad Autonoma Buenos Aires Tax registration #: 30-71707223-1 Tax Number: 30-71707223 Main, ARS: Banco Santander Rio SA 151 Av. Juan de Garay Buenos Aires C1063 ABB USD: Santander Bank 75 State Street Boston, Massachusetts 02109 Australia Kyndryl Australia Pty Ltd Level 17, 259 George Street Sydney NSW 2000 Tax registration #: ABN 98646647592 Tax Number: ABN 98646647592 Main, AUD: Citibank, (Sydney Branch) 2 Park Street Sydney, NSW 2000 USD: Citibank, 3 Changi Business Park Crescent #07-00 Singapore 486026 Austria Kyndryl Austria GmbH Obere Donaustrasse 95, Wien, 1020 Tax registration #: ATU76867909 Tax Number: 128247590 Deutsche Bank AG, Vienna Branch 1 Postfach 180 Fleischmarket Wien A-1011 Belgium Kyndryl Belgium BV/SRL Avenue Du Bourget, 42 Brussels, 1130 Brussels Tax registration #.

3 BE0764299028 Tax Number: 0764299028 BNP Paribas Fortis NV/SA Montagne du Parc 3, B-1000 Bruxelles IBM and Kyndryl Client Guide to Operational Changes - 3 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Brazil Kyndryl Brasil Servicos Ltda. (Headquarters / Matriz) Rua Tut ia, 1157, 4o, 14o e 18o Andar Vila Mariana - S o Paulo/SP - Brasil - 04007-900 CNPJ (Federal ID): IE (State ID): IM (Municipality ID): Main, BRL: Banco Santander (Brasil) 2041 Avenida Presidente Juscelino Kubitschek S o Paulo/SP - 2041- 04543011 USD: Santander Bank 75 State Street Boston, MA 02109 Bulgaria Kyndryl Bulgaria EOOD [Bulgarian name: Киндрил България ЕООД] 1, Business Park Sofia Str.

4 , building 5, entrance A, 2 floor, Mladost 4 quarter, Mladost region, Stolichna Municipality, 1766 Sofia Tax registration #: BG 206442397 Tax Number: 206442397 Raiffeisenbank (Bulgaria) EAD 55 Blvd, Business Center EXPO 2000 Sofia 1407 Canada Kyndryl Canada Limited [French name: Kyndryl Canada Limit e] 3600 Steeles Ave East Markham, Ontario L3R 927 Tax registration #: HST/GST ID: 781615943 RT0001 QST ID: 1228381370 TQ 0001 Tax Number: 781615943RC0001 TD Canada Trust / Toronto Dominion Bank 55 King Street West, Toronto, Ontario M5K 1A2 Lockbox at TD Canada Trust 1) Toronto Lockbox Mailing address: Kyndryl C/O T46243, PO Box 46243, Stn A, Toronto, Ontario M5W 4K9 2) Montreal Lockbox Mailing address: Kyndryl C/O M2205, PO Box 11578, Succursale Centre-Ville, Montreal, QC, H3C 5N7 3) Vancouver Lockbox Mailing address: Kyndryl C/O V4072, Box 4100, Main Post Office, Vancouver , V6B 5X4 IBM and Kyndryl Client Guide to Operational Changes - 4 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Chile Kyndryl Chile SpA Av.

5 Providencia 655 Santiago, Regi n Metropolitana Tax registration #: Tax Number: Banco Santander Chile 140 Bandera Santiago Centro Santiago 8340455 China Kyndryl (China) information Technology Company Limited ( ) Unit 206, Second Floor, Building 1, Chuanhe Road, Zhangjiang AIsland, Pudong New District, Shanghai Pilot Free Trade Zone, Shanghai, China, 201203 Citibank (China) Co Ltd Shanghai Branch Citigroup Tower Hua Yuan Shi Qiao Road, Lu Jia Zui Finance and Trade Area Shanghai 200120 Colombia Kyndryl Colombia SAS Carrera 53 Numero 100-25, Bogota Tax registration #: Tax Number: Main, COP: Banco Santander de Negocios Colombia 13 - 24 Calle 93 A Bogot 110221 USD: Santander Bank 75 State Street Boston, Massachusetts 02109 IBM and Kyndryl Client Guide to Operational Changes - 5 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Cyprus Kyndryl Hellas Single Member Societe Anonyme 42-44 Griva Digenis Avenue Nicosia, 1080 Cyprus Tax registration #: CY18008671 Tax Number: 18008671 DUNS: 813087437 Deutsche Bank AG, stuttgart Theodor-Heuss stuttgart 70174 Costa Rica Kyndryl Costa Rica, Sociedad de Responsabilidad Limitada Zona Franca Los Arrallanes Edificio F-31 Heredia, Heredia, San Francisco Tax registration #.

6 3-102-806920-35 Tax Number: 3-102-806920-35 Banco CMB (Costa Rica) Plaza Tempo Edificio Corporativo 5 piso Loby B Escazu San Jose 10277-1000 Local Transfer Beneficiary Entity: Kyndryl Costa Rica SRL International Transfer from EEUU (USA) Beneficiary Entity: Kyndryl Costa Rica SRL For other countries outside EEUU: Intermediary Bank: Citibank NA, New York, 111 Wall Street, New York, NY 10043 Beneficiary Bank: Banco CMB (Costa Rica ) Beneficiary Entity: Kyndryl Costa Rica SRL Croatia Kyndryl Miramarska 23, 10000 Zagreb, Croatia Tax registration #: HR 34125330720 Tax Number: 34125330720 Raiffeisenbank Austria 69 Magazinska cesta Zagreb IBM and Kyndryl Client Guide to Operational Changes - 6 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Czech Republic Kyndryl esk Republika, Spol.

7 S V Parku 2294/4 Chodov, 148 00 Praha 4 Tax registration #: CZ09628886 Tax Number: 09628886 Raiffeisenbank Hvezdova 1716/2b 140 78 Praha 4 Denmark Kyndryl Danmark ApS Pr vensvej 1 Br ndby 2605 Tax registration #: DK41988169 Tax Number: 41988169 Nordea Danmark, Filial af Nordea Bank Abp, Finland 10 Groenjordsvej Koebenhavn S 2300 Ecuador Kyndryl Ecuador Av Diego De Almagro N 32-48 Y Whimper Quito Tax Registration #: 1793133061001 Tax Number: 1793133061001 Citibank Ecuador 1082 Av Rep blica de El Salvador Quito Pichincha 170135 Egypt Kyndryl Egypt LLC Smart Village, Cairo-Alexandria Road Km 28, Building B145, Cairo Tax registration #: 626-041-384 Tax Number: 626-041-384 Citibank , Egypt Boomerang Building, Plot 46, Zone J, 1st district, 5th Settlement, New Cairo 11511 IBM and Kyndryl Client Guide to Operational Changes - 7 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Estonia Kyndryl Estonia OU Harju maakond, Tallinn, P hja-Tallinna linnaosa, Toompuiestee 33a Estonia, 10149 Tax registration #: EE102361537 Tax Number: 16188313 DUNS: 402475472 Deutsche Bank AG, stuttgart Theodor-Heuss stuttgart 70174 Finland Kyndryl Finland Oy Laajalahdentie 23, 00330 Helsinki Tax Registration #: FI31935423 Tax Number.

8 FI31935423 Nordea Bank Abp 5 Satamaradankatu Helsinki 00020 France Kyndryl France 17, Avenue De l'Europe, 92275 Bois-Colombes Cedex Tax Registration #: FR15894880194 Tax Number: 894880194 BNP Paribas 16 Boulevard des Italiens Paris 75009 Germany Kyndryl Deutschland GmbH Am Weiher 24 Kelsterbach, 65451 Tax Registration #: DE340961559 Tax Number: 5645010246 Deutsche Bank AG, stuttgart Theodor-Heuss stuttgart 70174 IBM and Kyndryl Client Guide to Operational Changes - 8 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Greece Kyndryl Hellas Single Member Societe Anonyme 284 Kifissias Ave, Chalandri, Athens Chalandri 152 32 Tax Registration #: El801532249 Tax Number: 801532249 Citibank, International Plc, Greece Branch 8 Othonos Street Athens 105 57 Hong Kong Kyndryl Hong Kong Limited 7-8 & 10-13/F, PCCW Tower, Taikoo Place, 979 King's Road, Quarry Bay, Hong Kong Tax Number.

9 72567032 Citibank, , Hong Kong Branch Champion Tower, Three Garden Road, Central, Hong Kong Hungary Kyndryl Hungary Kft ( Kyndryl Hungary Korl tolt Felel ss g T rsas g) 8000 Sz kesfeh rv r, Ber nyi utca 72-100. 35. p. Hungary Tax registration #: HU28975375 Tax Number: 28975375-2-07 DUNS: 402390513 Citibank Europe plc Hungarian Branch 80 Vaci ut. Budapest 1133 India Kyndryl Solutions Private Limited Block D, Embassy Golf Links, Koramangala, Indiranagar Intermediate Ring Road, 560071, Bangalore, Karnataka Tax registration #: 29 AAICG7692M1ZN Tax Number: AAICG7692M Deutsche Bank AG 26-27 Raheja Towers, MG Road 560001, Bangalore IBM and Kyndryl Client Guide to Operational Changes - 9 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Indonesia PT Kyndryl Solutions Indonesia The Plaza Office Tower Lantai 18, Jalan Thamrin Kav 28-30 RT 009 RW 005, Jakarta 10350, Indonesia Tax registration #: Tax Number: Citibank NA, Jakarta Branch Tower B 9th Floor Jl.

10 Kartini Kav. 8, Cilandak Jakarta Selatan Indonesia 12430 Ireland Kyndryl Ireland Limited Building 5, IBM Technology Campus, Damastown Industrial Estate, Mulhuddart, Dublin 15 Tax registration #: IE3744403DH Tax Number: 3744403DH BNP Paribas , Dublin Branch 5 George s Dock, IFSC Dublin D01 X8N7 Israel Kyndryl Israel Ltd 94 Derech Em Hamoshavot, Park Azorim, Petach Tikva 49527 Petach Tikva Tax registration #: 516333945 Citibank, , Tel Aviv Azrieli Sarona Building 121 Menachem Begin Street Tel Aviv 6701203 Italy Kyndryl Italia Circonvallazione Idroscalo Segrate, 20090 Tax registration #: IT11628710961 Tax Number: 11628710961 Banca Nazionale del Lavoro 30 Viale Altiero Spinelli Rome 00157 IBM and Kyndryl Client Guide to Operational Changes - 10 - Country Kyndryl Billing Entity information Kyndryl Remit-To & Bank information Japan Kyndryl Japan GK [Japanese name: ] 19-21 Nihonbashi-Hakozakicho Chuo-Ku, Toky