EU Public Country-by-Country Reporting

Introduction

In compliance with Directive 2013/34/EU to introduce public Country-by-Country Reporting (EUPCbCR) requirements Cinesa- Compañía de Iniciativas y Espectáculos SA (“Cinesa”), part of the Odeon Cinemas Group (“the Group”), is required to publish an annual Country-by-Country Report. The directive mandates that multinational enterprises with consolidated revenues exceeding €750 million disclose key financial and tax-related information for each EU Member State and specified non-cooperative jurisdictions.

This report provides insight into the Group’s global footprint, including revenue, profit before tax, income tax accrued and paid, number of employees, and nature of activities in each relevant jurisdiction. Through this transparency, we reaffirm our commitment to responsible tax practices, compliance with applicable laws, and our positive contribution to the communities and economies in which we operate.

Spain

In compliance with the EU Directive, Spain has transposed this Directive through Law 28/2022, of 21 December 2022, effective for fiscal years starting on or after 22 June 2024, and into Additional Provision 11 of the Auditing of Accounts Act (Law 22/2015).

The report is published on behalf of Cinesa to meet the public Country by Country Reporting requirements as required in Spain by the Eleventh Additional Provision (“11th AP”) of Law 22/2015.  It is anticipated that this publication will be superseded by the publication of a full Odeon Cinemas Group Country by Country Report on income tax information.  Publication of the Spanish only data is provided initially due to the accelerated 6-month reporting timetable in Spain.  The information to prepare a full Country by Country Report on income tax was not made available to Cinesa within this accelerated timeframe as the preparation, review, and approval process for the full Odeon Cinemas Group Country by Country Report is aligned with the ultimate parent company reporting deadline. The ultimate parent entity is AMC Entertainment Holdings, Inc.

The Spanish Country-by-Country Report is available here:

Spain FY25 Public Country by Country Reporting OCG

This report is prepared in accordance with the EU Directive and its transposition in Spain via Law 28/2022 and the Auditing of Accounts Act. It is intended solely to enhance transparency regarding the Group’s tax position and economic activity. It should not be used as a basis for investment decisions or regarded as a comprehensive representation of the Group’s financial performance. Certain figures are presented on a simplified basis and may not be directly comparable to consolidated financial statements prepared under IFRS or other accounting standards.

 

ODEON Cinemas Group UK Tax Strategy

Year Ending 31 December 2025

In accordance with paragraph 19(2) Schedule 19 Finance Act 2016, this document reflects the UK tax strategy in place for the year to 31 December 2025. It was approved on 26 November 2025 by the boards of Odeon Cinemas Group Limited and AMC UK Holding Limited on behalf of those companies and their UK subsidiaries.  AMC UK Holding Limited became the parent company of Odeon Cinemas Group Limited with effect from August 2019.

In this tax strategy document, “ODEON” means AMC UK Holding Limited, Odeon Cinemas Group Limited and all of their subsidiaries.

About us

ODEON is Europe’s leading cinema operator.

ODEON prides itself on being the destination of choice for film lovers, with an ongoing commitment to investing in cutting edge technology and comfort which create the ultimate cinema experience – from luxury seats to immersive screens with premium sight and sound, and impeccable guest service. In everything that we do, we make movies better.

Scope

This document sets out the strategic tax objectives of the companies within the ODEON sub-group in the UK (“ODEON UK”), part of the group of companies owned by AMC Entertainment Holdings, Inc., resident in the United States of America and listed on the New York Stock Exchange. The UK sub-group has investments in a number of European jurisdictions which align to, but are not specifically covered by, this tax strategy. Please refer to the appendix for a list of UK companies covered at the time of publication.

In this tax strategy, references to ‘ODEON UK’ are references to all of the entities named in the appendix.

The UK tax strategy is set by the respective boards of directors for each of the entities in consultation with the UK and global tax teams and global leadership. The board of Odeon Cinemas Group Limited is ultimately responsible for the formulation and compliance with this tax strategy in the UK.

Risk management and governance in relation to tax

Tax policy forms an integral part of ODEON UK’s compliance and corporate governance. ODEON UK takes pride in operating a system of robust internal controls, including, but not limited to, those in respect of UK tax. We comply with all relevant legislation and are proactive in understanding new legislation and how it may impact us. Risks are continually monitored within the business and escalated to directors as necessary. The ultimate responsibility for decision making sits with the board of Odeon Cinemas Group Limited.

Management is responsible for tax matters within established corporate guidelines and policies. Day to day management of the UK tax affairs is delegated to appropriate personnel including the Group Head of Tax and Treasury, located in the UK, and the UK Finance Director.

There are organisational processes in place to ensure the responsibility to comply with this tax strategy is discharged.

All tax submissions are reviewed by appropriate personnel (as detailed above) and approved by senior finance personnel before filing with HMRC.

ODEON UK strives to continually improve processes and controls as opportunities arise.

Attitude to tax planning

In line with its corporate values, ODEON strives to act in a manner that upholds its reputation as a responsible corporate citizen.

ODEON endeavors: to ensure the integrity of all reported tax numbers; to comply with all of its tax obligations under all relevant laws and regulations, including paying the correct amount of tax for all jurisdictions operated in; and to comply with all of its regulatory and non-regulatory obligations. The Group’s tax strategy uses treaty agreements and other mechanisms to manage our international taxes effectively and efficiently.

ODEON UK’s tax strategy is to manage its tax liability in an efficient and effective manner which aligns with the overall business strategy. In line with AMC Entertainment Holdings Inc , its ultimate parent company, ODEON’s philosophy is to provide clarity and transparency with tax authorities to reduce uncertainty.

Working in partnership, the directors and relevant employees ensure ODEON UK’s tax strategy is considered in all investments and significant business decisions. Management work closely with external professional advisors when dealing with an area of complexity or a new issue to ensure adherence to tax legislation at all times.

Level of acceptable tax risk

ODEON continues to maintain a conservative approach to taxes and tax planning, following all relevant UK and international tax laws. All investment decisions and transactions undertaken by ODEON UK are driven by commercial purposes and need, and tax strategies reflect this commercial rationale. ODEON does not undertake transactions for the sole purpose of realising tax savings. Tax positions are always operationally compatible and supported by tax advisors.

ODEON UK strives to ensure that all relevant colleagues are supported on tax matters to enable the business to achieve its commercial objectives. The Group Head of Tax and Treasury, alongside the global tax team, aims to be involved in all stages of material and tax sensitive transactions from scoping through to post implementation reviews. This includes both managing tax risk and making good investment decisions as appropriate with knowledge of all tax costs.

Relationship with HMRC

ODEON’s overriding principle is to maintain an open, collaborative, and honest relationship in its dealings with all tax authorities in jurisdictions in which it operates.

ODEON UK has a strong, ongoing relationship with HMRC, maintaining a dialogue through regular meetings and communications in respect of developments in ODEON UK’s overall business, investments, and tax strategy. This allows ODEON UK to be transparent with HMRC on current, future, and past tax risks across all relevant taxes and duties. Where a tax issue arises, we seek to achieve early agreement with HMRC on our tax position. We are proud to have received a ‘Low Risk’ rating with HMRC.

ODEON UK acknowledges the responsibility associated with the operation of a large group of companies within the United Kingdom; and understands the need to ensure that its tax affairs are correct, appropriate, and transparent.

Appendix- entities covered by this UK tax strategy from 1 January 2025 to the time of publication.

Odeon Cinemas Group Limited

Odeon & UCI Cinemas Holdings Limited

United Cinemas International Acquisitions Limited

Odeon Cinemas Holdings Limited

Digital Cinema Media Limited

ABC Cinemas Limited

Bookit Limited

Odeon Cinemas Limited

Odeon Cinemas (RL) Limited

Odeon and Sky Filmworks Limited (dissolved on 28 November 2025)

United Cinemas International (UK) Limited

AMC Theatres of UK Limited

AMC UK Holding Limited

Odeon Finco PLC

United Cinemas International Multiplex B.V.