<SEC-DOCUMENT>0000947871-26-000452.txt : 20260417
<SEC-HEADER>0000947871-26-000452.hdr.sgml : 20260417
<ACCEPTANCE-DATETIME>20260417162601
ACCESSION NUMBER:		0000947871-26-000452
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		17
FILED AS OF DATE:		20260417
DATE AS OF CHANGE:		20260417
EFFECTIVENESS DATE:		20260417

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VEON Ltd.
		CENTRAL INDEX KEY:			0001468091
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO TELEPHONE COMMUNICATIONS [4812]
		ORGANIZATION NAME:           	06 Technology
		EIN:				000000000
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-295148
		FILM NUMBER:		26871917

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		INDEX TOWER (EAST TOWER)
		STREET 2:		UNIT 1703
		CITY:			DUBAI (DIFC)
		PROVINCE COUNTRY:   	C0
		BUSINESS PHONE:		971 4 433 1145

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		INDEX TOWER (EAST TOWER)
		STREET 2:		UNIT 1703
		CITY:			DUBAI (DIFC)
		PROVINCE COUNTRY:   	C0

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VimpelCom Ltd.
		DATE OF NAME CHANGE:	20091005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	New Spring Co Ltd.
		DATE OF NAME CHANGE:	20090709
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ss6191542_s8.htm
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>As filed with the Securities and Exchange
Commission on April 17, 2026</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: right"><B>Registration No. 333-</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0pt; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0pt; text-align: center"><B>FORM S-8<BR>
REGISTRATION STATEMENT<BR>
<I>UNDER<BR>
THE SECURITIES ACT OF 1933</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: center"><B>VEON LTD.<BR>
</B>(Exact name of registrant as specified in its charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 27%">
    <P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 15.15pt 4.5pt 0; text-align: center"><B>Bermuda</B></P>
    <P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0.3pt 4.5pt 25.3pt; text-align: center">(State or other jurisdiction
    of incorporation or organization)</P></TD>
    <TD STYLE="width: 46%">
    <P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 4.3pt; text-align: center"><B>Index Tower (East Tower), Unit 1703</B></P>
    <P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 4.3pt; text-align: center"><B>Dubai International Financial Centre
    (DIFC) United Arab Emirates</B></P>
    <P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 4.5pt 4.65pt; text-align: center">(Address of Principal Executive<BR>
    Offices, including zip code)</P></TD>
    <TD STYLE="width: 27%">
    <P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 15.15pt 4.5pt 0; text-align: center"><B>Not Applicable</B></P>
    <P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0.3pt 4.5pt 25.3pt; text-align: center">(I.R.S. Employer<BR>
    Identification No.)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>VEON LTD 2021 LONG TERM INCENTIVE PLAN, AS AMENDED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center"><B>VEON LTD 2021 DEFERRED SHARE PLAN, AS AMENDED</B><BR>
<B>VEON LTD UMBRELLA INCENTIVE PLAN<BR>
</B>(Full title of the plans)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Cogency Global Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>122 East 42nd Street, 18th Floor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, NY 10168</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>+1 (212) 947-7200<BR>
</B>(Name, address, and telephone number, including area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>With a copy to:<BR>
</I><B>Melisa Brower, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Allen Overy Shearman Sterling US LLP<BR>
599 Lexington Avenue<BR>
New York, NY 10022<BR>
+1 (212) 848-4000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
&#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth
company&#8221; in Rule 12b-2 of the Exchange Act.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9746;</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#10065;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">This Registration Statement on Form S-8 (this &#8220;Registration
Statement&#8221;) is being filed by VEON Ltd., an exempted company limited by shares, incorporated and existing under the laws of Bermuda
with registration number 43271 (the &#8220;Registrant&#8221;), to register 94,411,725 of its common shares, par value $0.001 per share
(the &#8220;Common Shares&#8221;). &nbsp;Of these Common Shares, 19,350,900 are issuable under the VEON Ltd. 2021 Long Term Incentive
Plan (as amended), 16,067,350 are issuable under the VEON Ltd. 2021 Deferred Share Plan (as amended), and 58,993,475 are issuable under
the VEON Ltd. Umbrella Incentive Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">The information required by Item 1 and Item 2 of Part I of Form
S-8 is omitted from this filing in accordance with Rule 428 under the Securities Act and the introductory note to Part I of Form S-8.
The documents containing the information specified in Part I will be delivered to the participants in the Plan covered by this Registration
Statement as required by Rule 428(b)(1) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in"><FONT STYLE="font-size: 10pt"><B>Item 3.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Incorporation of Documents by Reference.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">The following documents filed with the Securities and Exchange Commission
(&#8220;Commission&#8221;) are hereby incorporated by reference in this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(a) The Registrant&#8217;s Annual Report on
Form 20-F for the fiscal year ended December 31, 2025, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809126000010/vip-20251231.htm">March 16, 2026</A>, which contains the Registrant&#8217;s
audited consolidated financial statements for the latest fiscal year for which such statements have been filed (File No. 001-34694).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(b) The reports
on Form 6-K furnished by the Registrant to the Commission pursuant to Section 13(a) or 15(d) of the Exchange Act, as amended (the &#8220;Exchange
Act&#8221;) on <A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000121390026008568/ea0274363-01.htm">January 28, 2026</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000121390026009896/ea0274651-6k_veon.htm">January 30, 2026</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809126000002/form6-ktabletki.htm">February 11, 2026</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809126000006/form6-k4q2025tradingupdate.htm">March 13, 2026</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809126000014/form6-k202520xfpublication.htm">March 16, 2026</A></FONT>, <FONT STYLE="font-size: 10pt">and
<A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809126000016/form6-k2026agmannouncement.htm">March 31, 2026</A>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(c) All other reports filed by the Registrant
pursuant to Section 13(a) or 15(d) of the Exchange Act since December 31, 2025.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(d) The description of the Registrant&#8217;s
securities registered under Section 12 of the Exchange Act, filed as Exhibit 2.6 to the Registrant&#8217;s Annual Report on Form 20-F
for the fiscal year ended December 31, 2023, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809124000076/vip-20231231.htm">October 17, 2024</A>, and any amendments or reports filed for the
purpose of updating such description.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">All documents filed by the Registrant subsequent to the date hereof
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act and, to the extent specifically designated therein, Reports of Foreign
Private Issuer on Form 6-K furnished by the Registrant to the Commission that are identified in such forms as being incorporated into
this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement indicating that all of
the securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated
by reference into this Registration Statement and to be part hereof from the date of filing such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Any statement contained in a document incorporated or deemed to
be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent
that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference
herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in; padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Item 4.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Description of Securities.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Not applicable.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in; padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Item 5.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Interests of Named Experts and Counsel.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Not applicable.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt; width: 1in"><FONT STYLE="font-size: 10pt"><B>Item 6.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Indemnification of Directors and Officers.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">The Registrant is an exempted company, with liability limited by
shares, incorporated and existing under the laws of Bermuda. Section 98 of the Bermuda Companies Act 1981, as amended (the &#8220;Companies
Act&#8221;) provides generally that a Bermuda company may indemnify its directors, officers and auditors employed by the company against
any loss or liability which by virtue of rule of law or otherwise would be imposed on them in respect of any negligence, default, breach
of duty or breach of trust, except in cases where such liability arises from fraud or dishonesty of which such director, officer or auditor
may be guilty in relation to the company. Section 98 of the Companies Act further provides that a Bermuda company may indemnify its directors,
officers and auditors against any costs and expenses incurred by them in defending any proceedings, whether civil or criminal, in which
judgment is awarded in their favor or in which they are acquitted or granted relief by the Supreme Court of Bermuda in certain proceedings
arising under Section 281 of the Companies Act. Section 98 of the Companies Act also provides that a Bermuda company may advance moneys
to an officer or auditor for the costs, charges and expenses incurred by the officer or auditor in defending any civil or criminal proceedings
against them, on condition that the officer or auditor shall repay the advance if any allegation of fraud or dishonesty is proved against
them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Pursuant to the Registrant&#8217;s bye-laws, the Registrant will
indemnify and hold harmless its directors and officers from and against all actions, costs, charges, liabilities, losses, damages and
expenses incurred or sustained by such person (or their heirs, executors or administrators, as applicable) in connection with any act
done, concurred in or omitted in the execution of its business, or their duty, or supposed duty, or in their respective offices or trusts,
to the extent permitted by applicable law. The foregoing indemnity will not apply (and any funds advanced will be required to be repaid)
with respect to a director or officer if any allegation of fraud or dishonesty is proved against such director or officer. The Registrant
has entered into separate indemnification agreements with certain of its directors and officers pursuant to which the Registrant has agreed
to indemnify each of them within substantially the same scope as provided in the Registrant&#8217;s bye-laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">The Registrant maintains directors&#8217; and officers&#8217; liability
insurance policies that provide coverage to directors and officers against certain liabilities, including liabilities under the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to the Registrant&#8217;s directors, officers or persons controlling the Registrant under the foregoing provisions,
the Registrant has been informed that in the opinion of the Commission, such indemnification is against public policy as expressed in
the Securities Act and is therefore unenforceable.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in; padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Item 7.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Exemption from Registration Claimed.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Not applicable.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in; padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Exhibits.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">The following exhibits are filed as part of this Registration Statement:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 0.5pt solid"><B>Exhibit Number </B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 0.5pt solid"><B>Description of Document</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809125000058/exhibit21formofdepositagre.htm">Form of Deposit Agreement (common shares), as amended, between VEON Ltd. and The Bank of New York Mellon, as depositary, incorporated by reference to Exhibit 2.1 to the Registrant&#8217;s Annual Report on Form 20-F for the fiscal year ended December 31, 2024, filed with the Commission on April 25, 2025</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">4.2 </FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809124000076/exhibit46rulesoftheveonltd.htm">Rules of the VEON Ltd. 2021 Long Term Incentive Plan, as amended November 7, 2023, incorporated by reference to Exhibit 4.6 to the Registrant&#8217;s Form 20-F filed with the Commission on October 17, 2024</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1468091/000146809124000076/exhibit47rulesoftheveonltd.htm">Rules of the VEON Ltd. 2021 Deferred Share Plan, as amended November 7, 2023, incorporated by reference to Exhibit 4.7 to the Registrant&#8217;s Form 20-F filed with the Commission on October 17, 2024</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">4.4*</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="ss6191542_ex0404.htm">Rules of the VEON Ltd. Umbrella Incentive Plan</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">5.1* </FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="ss6191542_ex0501.htm">Opinion of Wakefield Quin, with respect to the legality of the securities being registered</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">23.1* </FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="ss6191542_ex2301.htm">Consent of UHY LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">23.2* </FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="ss6191542_ex0501.htm">Consent of Wakefield Quin (included in the opinion filed as Exhibit 5.1)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">24.1* </FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_001">Limited Power of Attorney of the directors of the Registrant (contained in the signature pages hereto)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 6pt"><FONT STYLE="font-size: 10pt"><A HREF="ss6191542_ex107.htm">Filing Fee Table</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>_____________ </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.25in; text-indent: -0.25in"><B>* </B>Filed herewith.</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1in; padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Item 9.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Undertakings.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(a) The undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(i)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">To include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Filing Fee&#8221; table in the effective Registration Statement; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 96px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><I>provided</I>, <I>however</I>, that paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports
filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
by reference in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Dubai International Financial Centre, United Arab Emirates,
on April 17, 2026.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt"><B>VEON Ltd.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">(Registrant)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">/s/ Kaan Terzio&#287;lu</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Kaan Terzio&#287;lu</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Director &amp; Group Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>&nbsp;</B></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B><A NAME="a_001" TITLE="limitedpowerofattorney"></A>Limited Power of Attorney</B><BR>
(Form S-8)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each
of the undersigned hereby constitutes and appoints, jointly and severally, Kaan Terzio&#287;lu and Burak Ozer or any of them (with full
power to each of them to act alone), as his or her true and lawful attorneys-in-fact and agents, each with full power of substitution
and resubstitution, for him or her and on his or her behalf to sign, execute and file all amendments (including, without limitation, post-effective
amendments) to this Registration Statement, and to file the same, with all exhibits thereto and any documents required to be filed with
respect therewith, with the Commission or any regulatory authority, granting unto such attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith and
about the premises in order to effectuate the same as fully to all intents and purposes as he or she might or could do if personally present,
hereby ratifying and confirming all that such attorneys-in-fact and agents, or any of them, or his, her or their substitute or substitutes,
may lawfully do or cause to be done.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt"><B>Signatures</B></FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ &nbsp;Kaan Terzio&#287;lu</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; line-height: 12pt"><FONT STYLE="font-size: 10pt">Kaan Terzio&#287;lu</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt">Director &amp; Group Chief Executive Officer </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt">&nbsp;April 17, 2026</FONT></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/&nbsp;&nbsp;Burak Ozer </FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; line-height: 12pt"><FONT STYLE="font-size: 10pt">Burak Ozer</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt">Group Chief Financial Officer</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt">&nbsp;April 17, 2026</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt">(Principal Financial Officer and Principal Accounting</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt"><FONT STYLE="font-size: 10pt">Officer)</FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/&nbsp;&nbsp;Andrei Gusev</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Andrei Gusev</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 17, 2026</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/&nbsp;&nbsp;Rt Hon Sir Brandon Lewis CBE</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Rt Hon Sir Brandon Lewis CBE</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 17, 2026</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/&nbsp;&nbsp;Duncan Perry</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Duncan Perry</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 17, 2026</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ &nbsp;Michael R. Pompeo</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Michael R. Pompeo</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 17, 2026</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ &nbsp;Michiel Soeting</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">Michiel Soeting</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">April 17, 2026</FONT></TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Signature of Authorized U.S. Representative
of Registrant</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the undersigned, the duly authorized representative in the United States of the Registrant, has signed this Registration Statement
on April 17, 2026.</P>

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    <TD COLSPAN="2" STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt"><B>Cogency Global Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Authorized U.S. Representative</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD></TR>
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    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">/s/ Colleen A. De Vries</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Colleen A. De Vries</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 5.65pt"><FONT STYLE="font-size: 10pt">Senior Vice President on behalf of Cogency Global Inc.</FONT></TD></TR>
  </TABLE>
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<TYPE>EX-4.4
<SEQUENCE>2
<FILENAME>ss6191542_ex0404.htm
<DESCRIPTION>RULES OF THE VEON LTD. UMBRELLA INCENTIVE PLAN
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    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt/15pt Times New Roman, Times, Serif; padding-top: 30pt; padding-bottom: 30pt; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Rules of the veon ltd<BR>
umbrella incentive Plan</B></FONT></TD></TR>
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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Table
of contents</B></FONT></P>

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    <TD STYLE="width: 12%; padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">1.</TD>
    <TD STYLE="width: 77%; padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Interpretation</TD>
    <TD STYLE="width: 11%; padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">1</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">2.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Grant of Awards</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">5</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">3.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Plan Limits</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">7</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">4.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Individual Limit</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">7</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">5.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Relationship with Contract of Employment or For Service</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">7</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">6.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Non-Transferability of Awards</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">8</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">7.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Vesting and Release of Awards</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">8</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">8.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Cessation of Employment or Service </TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">9</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">9.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Lapse of Awards</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">11</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">10.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Dividend Equivalents</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">11</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">11.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Settlement of Awards</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">12</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">12.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Manner of Exercise of Options</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">13</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">13.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Corporate Events</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">14</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">14.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Variation of Share Capital</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">15</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">15.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Alteration of Plan</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">16</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">16.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Malus and Clawback</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">16</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">17.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Service of Documents</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">18</TD></TR>
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    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">18.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Section 409A</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">19</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">19.</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: left; line-height: 15pt">Miscellaneous</TD>
    <TD STYLE="padding-top: 6pt; padding-bottom: 6pt; text-align: right; line-height: 15pt">19</TD></TR>
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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 12pt 0 6pt; text-align: center"><FONT STYLE="text-transform: uppercase"><B>THE
veon ltd umbrella incentive PLAN</B></FONT></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>1.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Interpretation</B></FONT></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">1.1</FONT></TD><TD STYLE="text-align: justify">In this Plan (unless the context otherwise requires) the following words and phrases have the meanings
given below:</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>ADR</B>&rdquo; means
an American Depositary Receipt issued by Bank of New York Mellon, as depositary, under a deposit agreement between Bank of New York Mellon
and the Company dated 29 December 2017;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Award</B>&rdquo; means
a Performance Share Award, a Restricted Share Award, a Cash Award or a Deferred Share Award granted (or to be granted) under the Plan;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Award Agreement</B>&rdquo;
means in respect of an Award, an agreement or certificate provided by the Company to an Award Holder (including by electronic means) that
confirms the grant of an Award to the Award Holder and which contains the details of the Award set out in Rule 2.5;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Award Holder</B>&rdquo;
means a person who has been (or is to be) granted an Award or, if that person has died, their personal representatives;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Board</B>&rdquo; means
the board of directors of the Company or a duly constituted committee thereof (including, without limitation, the Committee);</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Base Salary</B>&rdquo;
means an Award Holder's gross annual base salary expressed in US dollars (applying, if necessary, any rate of exchange which the Committee
in its discretion reasonably selects to convert a salary that is paid in a currency other than US dollars) prevailing at the relevant
Date of Grant excluding any allowances;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Bonus Arrangement</B>&rdquo;
has the meaning given to that term in Rule 16.3;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Cash Award</B>&rdquo;
means a conditional right to receive payment of a cash sum of an amount determined by the Committee, subject to the Rules and the terms
and conditions of the Cash Award including (without limitation) any Performance Target, and which may also be linked to a Bonus Arrangement;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Clawback Period</B>&rdquo;
has the meaning given to that term in Rule 16.3;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Committee</B>&rdquo;
means the Remuneration Committee of the Company;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Company</B>&rdquo;
means VEON Ltd (an exempted company limited by shares registered under the Companies Act 1981 of Bermuda, as amended) with registered
number 43271);</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Conditional Award</B>&rdquo;
means either (i) a conditional right to acquire Shares on the Vesting Date of an Award; or (ii) a conditional award over Phantom Shares
that gives the Award Holder the right to be paid a cash sum equal to the Phantom Share Value on the Vesting Date, pursuant to the Plan;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Consultant</B>&rdquo;
means an individual (or that individual&rsquo;s personal service company) who has contracted to provide services to any one or more members
of the Group;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Control</B>&rdquo;
means the power of a person to secure by means of the holding of shares, the possession of voting rights or as a result of any rights
conferred by the constitutional or other documents regulating that or any other company that the affairs of the company are conducted
in accordance with that person&rsquo;s wishes;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Date of Approval</B>&rdquo;
means the date on which the Plan is approved and adopted by the Board on behalf of the Company;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Date of Grant</B>&rdquo;
means in relation to any Award, the date on which that Award is granted;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Dealing Code</B>&rdquo;
means the internal code of the Company that regulates share dealings by directors and certain other Eligible Individuals of the Group,
including those set out under the Company&rsquo;s insider trading policy;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Dealing Restrictions</B>&rdquo;
means restrictions imposed by statute, order, regulation or Government directive, including those arising under MAR and the U.S. Insider
Trading Restrictions, as well as those imposed by the Dealing Code, as applicable from time to time;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Deferred Share Award</B>&rdquo;
means a Conditional Award or an Option granted for the purposes of satisfying a deferred entitlement to Shares under a Bonus Arrangement;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Eligible Individual</B>&rdquo;
means any person who is an Employee, NED or Consultant;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Employee</B>&rdquo;
means any person who is a bona fide employee of any member of the Group, including any person who is an executive director of the Company;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Excessive Award Amount</B>&rdquo;
has the meaning given to that term in Rule 16.1;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Good Leaver</B>&rdquo;
means:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 45.55pt"></TD><TD STYLE="width: 18pt">(A)</TD><TD STYLE="text-align: justify">in the case only of an Employee (excluding a NED or Consultant), an Award Holder ceasing to be an Employee
(and not immediately again becoming an Employee) by reason of:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(a)</FONT></TD><TD STYLE="text-align: justify">death;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(b)</FONT></TD><TD STYLE="text-align: justify">injury, ill-health or disability (in each case evidenced to the satisfaction of the Committee);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(c)</FONT></TD><TD STYLE="text-align: justify">expiration of employment contract;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(d)</FONT></TD><TD STYLE="text-align: justify">retirement with the agreement of the Committee;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(e)</FONT></TD><TD STYLE="text-align: justify">the transfer or sale of the company or business or part of the business by which or in which the Award
Holder is employed and by virtue of which the Award Holder is an Employee to a person other than a member of the Group; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(f)</FONT></TD><TD STYLE="text-align: justify">at the discretion of the Committee at the relevant time, the cessation of their office or employment in
circumstances other than those stated at paragraphs (a) to (c) above,</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify">unless an alternative definition
is specified in the Award Agreement relating to an Award; and</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 45.55pt"></TD><TD STYLE="width: 18pt">(B)</TD><TD STYLE="text-align: justify">in the case only of a NED (and only in respect of Awards granted for NED services), an Award Holder ceasing
to be an NED (and not immediately becoming a NED) by reason of:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt">(a)</TD><TD STYLE="text-align: justify">death;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt">(b)</TD><TD STYLE="text-align: justify">injury, ill-health or disability (in each case evidenced to the satisfaction of the Board);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt">(c)</TD><TD STYLE="text-align: justify">expiration of the NED&rsquo;s contract for services other than where the NED&rsquo;s contract is terminated
(summarily otherwise) by the contracting company by reason of the NED&rsquo;s gross misconduct;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt">(d)</TD><TD STYLE="text-align: justify">at the discretion of the Committee at the relevant time, the cessation of their office as a NED in circumstances
other than those stated in paragraphs (B)(a) to (c) above,</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify">unless an alternative definition
is specified in the Award Agreement relating to an Award; and</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 63.55pt; text-align: justify; text-indent: -0.25in">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 45.55pt"></TD><TD STYLE="width: 18pt">(C)</TD><TD STYLE="text-align: justify">in the case only of a Consultant (and only in respect of Awards granted in respect of consultancy services),
an Award Holder ceasing to be a Consultant (and not immediately becoming a Consultant) by reason of:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt">(a)</TD><TD STYLE="text-align: justify">death;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt">(b)</TD><TD STYLE="text-align: justify">expiration of the Consultant&rsquo;s contract for services other than where the Consultant&rsquo;s contract
is terminated (summarily or otherwise) by reason of the Consultant&rsquo;s gross misconduct, or where the Consultant breaches a material
term(s) of the contract, or the company with whom the Consultant has contracted has the right to immediately terminate the contract; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt">(c)</TD><TD STYLE="text-align: justify">at the discretion of the Committee at the relevant time, the cessation of the Consultant&rsquo;s contract
for services in circumstances other than those stated in paragraphs (C)(a) to (b) above,</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 127.6pt; text-align: justify">unless an alternative definition
is specified in the Award Agreement relating to an Award;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Group</B>&rdquo; means
the Company and any Subsidiary of the Company or, where the context permits, any one or more of them and references to &quot;<B>member
of the Group</B>&quot; shall be construed accordingly;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Holding Period</B>&rdquo;
means a period commencing on the Vesting Date of an Award and ending on such date determined by the Committee in its absolute discretion
and specified in the Award Agreement (for the avoidance of doubt, different Holding Periods may be specified for different proportions
of the same Award);</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>MAR</B>&rdquo; means
the Market Abuse regulations (Regulation 596/2014) and any delegated regulations thereunder (including, for the avoidance of doubt, Commission
Delegated Regulations (EU) 2016/522);</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Market Value</B>&rdquo;
means in respect of a Share on any day, the closing price of a Share on the NASDAQ exchange on the immediately preceding trading day;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>NED</B>&rdquo; means
an individual who has been appointed and holds an office with any member of the Group as a non-executive director;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Normal Vesting Date</B>&rdquo;
means the date on which any Award, or any part of an Award, is due to Vest as specified in the Award Agreement (or, in the absence of
any such specified date, as determined in accordance with Rule 1.16);</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Normal Vesting Period</B>&rdquo;
means in respect of an Award (or part of an Award), and unless otherwise specified in the Award Agreement, the period commencing on the
Date of Grant and ending on the Normal Vesting Date;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Option</B>&rdquo; means
either: (i) a conditional right (for the time being subsisting) to acquire Shares on the exercise of a share option; or (ii) a conditional
right to be paid a cash sum on the exercise of an option over Phantom Shares of an amount determined by reference to the Phantom Share
Value on the date of exercise, in accordance with the Plan;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Option Price</B>&rdquo;
means in respect of an Option, and subject to any adjustment made pursuant to Rule 14 (<I>Variation of Share Capital</I>), the price per
Share to be paid or (in the case of an Option over Phantom Shares) the notional price per Phantom Share notionally to be paid by the Award
Holder on the exercise of the Option determined by the Committee on the Date of Grant in accordance with Rule 2.5;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Other Share Plan</B>&rdquo;
means any share option or share incentive plan operated by the Company, save for the Plan, pursuant to which employees, directors, non-executive
directors and/or consultants may acquire Shares or an interest in Shares;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Performance Period</B>&rdquo;
means in respect of an Award, the period over which a Performance Target is measured;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Performance Share Award</B>&rdquo;
means an Award structured either as a Conditional Award or an Option, that is subject to a Performance Target;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Performance Target</B>&rdquo;
means any performance based target or targets by reference to which the Vesting of an Award is expressed to be conditional;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Phantom Share</B>&rdquo;
means a notional Share that gives the holder the right to receive a cash payment of an amount equal to the Phantom Share Value on the
Vesting Date;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Phantom Share Value</B>&rdquo;
means in respect of a Phantom Share, an amount equal to the Market Value of a Share as determined by the Committee;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Plan</B>&rdquo; means
the VEON Ltd Umbrella Incentive Plan as set out in these Rules and as amended from time to time;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Plan Limit</B>&rdquo;
means the limit on the number of Shares that may be placed under Award pursuant to the Plan as set out in Rule 3.1;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Release</B>&rdquo;
means:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(a)</FONT></TD><TD STYLE="text-align: justify">in the context of an Option, the Option becoming capable of being exercised; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(b)</FONT></TD><TD STYLE="text-align: justify">in the context of a Conditional Award, the unconditional entitlement of an Award Holder to the Shares
or Phantom Shares subject to the Conditional Award or part thereof (whether automatically or pursuant to a notice of release),</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">and &ldquo;<B>Released</B>&rdquo;
shall be construed accordingly;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Release Date</B>&rdquo;
means, in relation to an Award, the date on which it is Released;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Relevant Event</B>&rdquo;
has the meaning given to that term in Rule 16.3;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Restricted Share Award</B>&rdquo;
means an Award structured either as a Conditional Award or an Option, that is not subject to a Performance Target other than the passing
of time;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Rules</B>&rdquo; means
the rules of the Plan as set out in this document (as amended from time to time);</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Share</B>&rdquo; means
a common share in the capital of the Company which is fully paid up and non-redeemable;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Subscription Awards</B>&rdquo;
means rights to subscribe for Shares granted pursuant to this Plan or any Other Share Plan;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Subsidiary</B>&rdquo;
means any company which is for the time being directly or indirectly under the Control of the Company;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Takeover</B>&rdquo;
means any change of Control of the Company, whether by share transfer, new issue of shares or otherwise, arising as a result of any person
(whether acting alone or together with any other person) becoming the beneficial owner of at least fifty per cent of the voting rights
of the issued ordinary share capital of the Company;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Takeover Date</B>&rdquo;
means in relation to a Takeover, the date on which Control of the Company is unconditionally acquired;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Tax Liability</B>&rdquo;
means in relation to any Award Holder any liability of the Company and/or any company in the Group to account on behalf of the Award Holder
for any amount of income tax or employee's social security contribution (or any similar tax or contribution arising in any jurisdiction)
in relation to the Award;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>U.S. Insider Trading
Restrictions</B>&rdquo; means insider trading and anti-market abuse rules of the U.S. Securities Exchange Act applicable to a foreign
private issuer, or a domestic issuer in the event that the Company loses its foreign private issuer status;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Vested</B>&rdquo; means
the Award Holder has the right, subject to any Holding Period, pursuant to the Rules to:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(a)</FONT></TD><TD STYLE="text-align: justify">in respect of a Conditional Award over Shares, to be transferred legal and beneficial title to the Shares
that have Vested pursuant to that Conditional Award on the Release Date; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt">(b)</TD><TD STYLE="text-align: justify">in respect of a Conditional Award over Phantom Shares, to be paid a cash sum of an amount equal to the
Phantom Cash Value of each Phantom Share that has Vested on the Vesting Date, on the Release Date; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt">(c)</TD><TD STYLE="text-align: justify">in respect of a Cash Award, to receive payment of a cash sum to the extent Vested on the Release Date;
or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">(d)</FONT></TD><TD STYLE="text-align: justify">exercise an Option, from the Release Date,</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">and &ldquo;<B>Vesting</B>&rdquo;,
&ldquo;<B>Vests</B>&rdquo; and &ldquo;<B>Vest</B>&rdquo; shall be construed accordingly; and</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">&ldquo;<B>Vesting Date</B>&rdquo;
means the date on which any Award, or any part of an Award, Vests.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">1.2</FONT></TD><TD STYLE="text-align: justify">Any reference to any enactment includes a reference to that enactment as from time to time modified extended
or re-enacted and any reference to a &ldquo;month&rdquo; shall mean a calendar month. The headings are inserted for convenience only and
do not affect the interpretation of the Rules. Words denoting the one gender shall be a reference to all genders and words denoting the
singular shall include the plural and vice versa.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>2.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Grant of Awards</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.1</FONT></TD><TD STYLE="text-align: justify">The Committee may, in its discretion, from time to time approve the grant of Awards by the Company under
the Plan to any Eligible Individual. In approving the grant of Awards, the Committee shall determine in its absolute discretion:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.1.1</FONT></TD><TD STYLE="text-align: justify">the Date of Grant, provided that such date falls during the period of 10 years from the Date of Approval;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.1.2</FONT></TD><TD STYLE="text-align: justify">the Eligible Individual(s) to whom an Award is granted;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.1.3</FONT></TD><TD STYLE="text-align: justify">the structure of the Award (i.e. whether it shall be a Performance Share Award, Restricted Share Award,
Cash Award or Deferred Share Award) and the number of Shares or Phantom Shares or (in the case of a Cash Award) the amount of the cash
sum over which it is granted;</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify; text-indent: -42.5pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.1.4</FONT></TD><TD STYLE="text-align: justify">the basis on which the Award will Vest, including details of (in the case only of an Option) the Option
Price, the Normal Vesting Date and any Performance Target or other conditions that apply to an Award; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.1.5</FONT></TD><TD STYLE="text-align: justify">any Holding Periods applicable to the Award.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.2</FONT></TD><TD STYLE="text-align: justify">An Award shall not be granted to any person unless they are an Eligible Individual and not under termination
of employment or office, or the termination of their contract for services (as applicable) as at the proposed Date of Grant.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.3</FONT></TD><TD STYLE="text-align: justify">No person shall be entitled as of right to be granted any Award.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.4</FONT></TD><TD STYLE="text-align: justify">If and for so long as the Shares are listed on NASDAQ, the Company shall be bound by the provisions of
U.S. Insider Trading Restrictions, the Dealing Code and any further applicable Dealing Restrictions when granting Awards.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.5</FONT></TD><TD STYLE="text-align: justify">The Option Price of an Option shall be determined by the Committee in its absolute discretion not later
than the relevant Date of Grant and for the avoidance of doubt may be nil. However, where the Option is to be satisfied by the issue of
new Shares, the Option Price shall not be less than the nominal (or par) value of a Share.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.6</FONT></TD><TD STYLE="text-align: justify">Subject to the remaining Rules, the Committee shall determine the terms and conditions of an Award. As
soon as reasonably practicable following the grant of an Award, the Company shall provide to the Award Holder an Award Agreement (which
may be in electronic form) which specifies:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.1</FONT></TD><TD STYLE="text-align: justify">the Date of Grant;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.2</FONT></TD><TD STYLE="text-align: justify">whether the Award is a Cash Award, or Performance Share Award, a Restricted Share Award, or a Deferred
Share Award, structured as a Conditional Award or an Option;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.3</FONT></TD><TD STYLE="text-align: justify">the number of Shares or Phantom Shares comprised in the Award (excluding a Cash Award);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.4</FONT></TD><TD STYLE="text-align: justify">the maximum cash sum amount payable under a Cash Award;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.5</FONT></TD><TD STYLE="text-align: justify">if the Award is an Option, the Option Price;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.6</FONT></TD><TD STYLE="text-align: justify">if the Award consists of Phantom Shares;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.7</FONT></TD><TD STYLE="text-align: justify">the Normal Vesting Date or Normal Vesting Dates on which the Award (or a proportion of it) may Vest and
the basis on which the Award will Vest, including details of any Performance Target or other condition (including, but not limited to,
the passage of time) on which the Vesting of the Award is conditional;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.8</FONT></TD><TD STYLE="text-align: justify">a statement of the matters relating to Rule 16 (<I>Malus and Clawback</I>);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.9</FONT></TD><TD STYLE="text-align: justify">the Holding Period applicable to the Award (if any);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.10</FONT></TD><TD STYLE="text-align: justify">a statement confirming whether the right to receive dividend equivalents pursuant to Rule 10 (<I>Dividend
Equivalents</I>) applies to the Award;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.11</FONT></TD><TD STYLE="text-align: justify">a statement of the matters relating to an Employee&rsquo;s contract of employment referred to in Rule
5 (<I>Relationship with Contract of Employment</I>);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.12</FONT></TD><TD STYLE="text-align: justify">that the Award Holder agrees to indemnify the Company and any company in the Group in respect of any Tax
Liability; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">2.6.13</FONT></TD><TD STYLE="text-align: justify">that the Award may be renounced as set out in Rule 2.7,</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">and is otherwise in such form
as the Committee may from time to time determine.</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.7</FONT></TD><TD STYLE="text-align: justify">The Award Holder shall be entitled to renounce an Award within the period of 30 days immediately following
the Date of Grant and if an Award is so renounced it shall be deemed never to have been granted for the purposes of the Rules. No consideration
shall be payable for any such renunciation. If an Award Holder does not so renounce an Award, they shall be deemed to have accepted the
Award and to have agreed to be bound by the Rules and the terms and conditions set out in the Award Agreement.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">2.8</FONT></TD><TD STYLE="text-align: justify">No consideration shall be payable for the grant of an Award.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>3.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Plan Limits</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">3.1</FONT></TD><TD STYLE="text-align: justify">The aggregate number of Shares that may be issued pursuant to Awards granted under the Plan, subject to
adjustment pursuant to Rule 14 (<I>Variation of Share Capital</I>), shall be determined by the Committee from time to time, but is not
otherwise limited.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">3.2</FONT></TD><TD STYLE="text-align: justify">For the purposes of applying the limits in Rules 3.1:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">3.2.1</FONT></TD><TD STYLE="text-align: justify">to
the extent that any Award has lapsed, been released or cancelled without being Vested or exercised, it shall not be taken into account;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">3.2.2</FONT></TD><TD STYLE="text-align: justify">to
the extent that any Award is to be satisfied by the transfer of Shares already in issue (other than out of treasury), those shall not
be taken into account;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">3.2.3</FONT></TD><TD STYLE="text-align: justify">Shares
which are issued to any employee benefit trust established by the Company in order to satisfy any Award shall count towards the limit;
and</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">3.2.4</FONT></TD><TD STYLE="text-align: justify">Awards
over Phantom Shares or Awards that are satisfied in cash will not count towards any limit.</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase"><B>4.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Individual Limit</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">The Committee will determine
the number and/or value of Shares to be awarded to an Award Holder.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>5.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Relationship with Contract of Employment or for service</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">5.1</FONT></TD><TD STYLE="text-align: justify">The grant of an Award does not form part of the Award Holder&rsquo;s entitlement to remuneration or benefits
nor does the existence of a contract of employment or a contract for services between any person and the Company or any Subsidiary or
former Subsidiary give such person any right or entitlement to have an Award granted to them or any expectation that an Award might be
granted to them whether subject to any conditions or at all.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">5.2</FONT></TD><TD STYLE="text-align: justify">The rights granted to an Award Holder upon the grant of an Award shall not afford the Award Holder any
rights or additional rights to compensation or damages in consequence of the loss or termination of their office or employment or contract
for services with the Company or any member of the Group for any reason whatsoever.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">5.3</FONT></TD><TD STYLE="text-align: justify">An Award Holder shall not be entitled to any compensation or damages for any loss or potential loss which
they may suffer by reason of their Award lapsing in consequence of the loss or termination of their office or employment or contract for
services with the Company or any Subsidiary or former Subsidiary for any reason (including, without limitation, in breach of contract
by their employer or contracting party) or in any other circumstances whatsoever.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">5.4</FONT></TD><TD STYLE="text-align: justify">The grant of an Award to a NED or a Consultant does not in any way confer or give any employment rights
(implied or otherwise) to that NED or Consultant (as appropriate).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>6.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Non-Transferability of Awards</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">Except to the extent necessary
to enable a personal representative to exercise, or otherwise benefit from, an Award following the death of the Award Holder (in accordance
with Rule 7 (<I>Vesting and Release of Awards</I>)), no Award or any interest in it shall be capable of being assigned, transferred, pledged,
charged or otherwise encumbered and any attempt to take such action or actions in respect of an Award shall cause it to lapse immediately
unless the Committee, in its discretion, determines otherwise.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>7.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Vesting and Release of Awards</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify"><B><I>Vesting</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">7.1</FONT></TD><TD STYLE="text-align: justify">Subject to the remaining provisions of this Rule 7, and the early Vesting of an Award under Rule 8 or
Rule 13 and to the other provisions of these Rules, an Award shall normally Vest on the Normal Vesting Date or Normal Vesting Dates specified
in the Award Agreement but only when and to the extent that any Performance Target and / or other condition specified in the Award Agreement
has been satisfied as determined by the Committee and confirmed in writing to the relevant Award Holder. If no provision is made in an
Award Agreement for the Vesting of the Award, the Normal Vesting Date applicable to that Award shall be the third anniversary of its Date
of Grant (except in the case of a Deferred Share Award, where the Normal Vesting Date shall be the second anniversary of its Date of Grant).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">7.2</FONT></TD><TD STYLE="text-align: justify">For the avoidance of doubt, unless otherwise specified in the Award Agreement, Vesting does not automatically
give rise to the Release of an Award, and an Award shall not be treated as Vesting if and to the extent that the Award has been reduced
in accordance with the provisions of Rule 16 (<I>Malus and Clawback</I>).</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify"><B><I>Performance Targets</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">7.3</FONT></TD><TD STYLE="text-align: justify">Where the Vesting of an Award is subject to Performance Targets or other conditions (as specified in the
Award Agreement), the Committee may subsequently amend such targets and conditions provided that:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.3.1</FONT></TD><TD STYLE="text-align: justify">no
such amendment shall be made unless an event has, or events have, occurred which lead the Committee to reasonably consider that the targets
or conditions should be varied so as to constitute a fairer measure of the performance of the Company, Group or individual (as the case
may be);</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.3.2</FONT></TD><TD STYLE="text-align: justify">the
new targets or conditions will constitute a more effective incentive to the Award Holder; and</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.3.3</FONT></TD><TD STYLE="text-align: justify">the
new targets or conditions will in the opinion of the Committee be materially no easier nor more difficult to satisfy than the original
targets or conditions were intended to be when set.</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">7.4</FONT></TD><TD STYLE="text-align: justify">The Committee may, in its absolute discretion, alter the level of Vesting of an Award where the formulaic
outcome of any Performance Target or other conditions produces a higher or lower level of Vesting than the Committee considers to be reasonable
to reflect:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.4.1</FONT></TD><TD STYLE="text-align: justify">the overall performance (whether financial or otherwise) of the Company during the Normal Vesting Period;</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify; text-indent: -42.5pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.4.2</FONT></TD><TD STYLE="text-align: justify">the experience of the Company&rsquo;s shareholders during the Normal Vesting Period; and/or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.4.3</FONT></TD><TD STYLE="text-align: justify">any exceptional event.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify; text-indent: 0.5in"><B><I>Release</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">7.5</FONT></TD><TD STYLE="text-align: justify">Except as otherwise permitted in these Rules:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.5.1</FONT></TD><TD STYLE="text-align: justify">to the extent a Holding Period applies to an Award (or part of an Award), such Award (or part of Award)
will, save as otherwise provided in this Rule 7 or in Rule 13 (<I>Corporate Events</I>) and subject to Rule 16 (<I>Malus and Clawback</I>),
be Released following the expiry of the applicable Holding Period; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.5.2</FONT></TD><TD STYLE="text-align: justify">to the extent that no Holding Period applies to an Award (or part of an Award), such Award (or part of
Award) will be Released on the Vesting Date of the Award.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">Notwithstanding the preceding
provisions of this Rule 7.5, the Committee may, in its discretion, determine that an Award (or part of an Award) may be Released before
the end of any applicable Holding Period conditional upon the Award Holder undertaking to retain such number of Shares acquired by them
pursuant to the Award (or part of the Award), and after taking into account the operation of Rule 12.1.3, for the remainder of the applicable
Holding Period on such terms as the Committee, in its absolute discretion, determines and entering into suitable arrangements as are reasonably
determined by the Committee to be appropriate to secure the satisfaction of that undertaking.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">7.6</FONT></TD><TD STYLE="text-align: justify">An Award shall not be Released in circumstances where, at such time, the Award Holder would be prohibited
by MAR, U.S. Insider Trading Restrictions, the Dealing Code and/or any further applicable Dealing Restrictions:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.6.1</FONT></TD><TD STYLE="text-align: justify">from selling Shares; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">7.6.2</FONT></TD><TD STYLE="text-align: justify">where the Award is an Option, from exercising the Option.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">If an Award would otherwise have
been Released at any time but for the application of this Rule 7.6, it shall be Released on the first occasion thereafter where the actions
referred to above cease to be prohibited by MAR, U.S. Insider Trading Restrictions, the Dealing Code or any further applicable Dealing
Restrictions.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase"><B>8.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Cessation of Employment or service</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">8.1</FONT></TD><TD STYLE="text-align: justify">The following provisions of this Rule 8 shall apply to Award Holders who cease to be an Eligible Individual
for the purposes of the Plan unless provided otherwise in the applicable Award Agreement. An Award Holder ceases to be an Eligible Individual
for the purposes of the Plan if they cease to be an Eligible Individual (and do not immediately again become an Eligible Individual).</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify"><B><I>Ceasing to be an Eligible
Individual &ndash; other than as a Good Leaver</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">8.2</FONT></TD><TD STYLE="text-align: justify">If an Award Holder ceases to be an Eligible Individual other than as a Good Leaver:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">8.2.1</FONT></TD><TD STYLE="text-align: justify">their Award shall immediately cease to be capable of Vesting in any circumstance and, to the extent not
Vested, shall lapse automatically 30 days after the Award Holder ceases to be an Eligible Individual. At any time before an Award (or
part of any Award) lapses in accordance with this Rule 8.2, the <FONT STYLE="letter-spacing: -0.15pt">Committee</FONT> may in its discretion
(and in accordance with paragraph (f) of the definition of Good Leaver) determine that the Award shall not lapse in accordance with this
Rule 8.2.1;</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify; text-indent: -42.5pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">8.2.2</FONT></TD><TD STYLE="text-align: justify">any Award (or part of any Award) that has Vested on or before the Award Holder&rsquo;s ceasing to be an
Eligible Individual shall be retained by the Award Holder, subject to any Holding Period (if any) and in accordance with Rules 8.3.1 and
8.3.2 (applied as if the Award Holder were a Good Leaver for this purpose).</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify"><B><I>Ceasing to be an Eligible
Individual &ndash; Good Leaver </I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">8.3</FONT></TD><TD STYLE="text-align: justify">If an Award Holder becomes a Good Leaver their Award shall be dealt with in accordance with this Rule
8.3:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">8.3.1</FONT></TD><TD STYLE="text-align: justify"><U>Following Release</U>: If the Award Holder holds an Option (or any part of an Option) which has already
been Released before the date on which they become a Good Leaver but which has not yet been exercised, the Award Holder shall be entitled
to retain the Released Option (or Released part of the Option) and exercise it, subject to Rule 9.1.5, before the date falling six months
(or, where the Award Holder has died, twelve months) after the date on which the Award Holder ceases to be an Eligible Individual and,
to the extent that it is not so exercised, it shall lapse automatically on such date.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">8.3.2</FONT></TD><TD STYLE="text-align: justify"><U>During a Holding Period</U>: In respect of any Award (or part of any Award) that has Vested but which
remains subject to any Holding Period, such Award (or part of an Award) shall be Released at the end of the Holding Period (unless the
Committee in its absolute discretion determines to Release the Award, or part of the Award, earlier). Any Option (or part of an Option)
that is Released in the circumstances referred to in this Rule 8.3.2 must, subject to Rule 9.1.5, be exercised before the date falling
six months (or, where the Award Holder has died, twelve months) after the Release Date and, to the extent that it is not so exercised,
it shall lapse automatically on such date.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">8.3.3</FONT></TD><TD STYLE="text-align: justify"><U>Prior to Vesting</U>: In respect of any Award (or part of any Award) that has not Vested then:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(a)</FONT></TD><TD STYLE="text-align: justify">if the Award Holder becomes a Good Leaver (other than as a result of death) before the first anniversary
of the Date of Grant, the Award shall lapse in full;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(b)</FONT></TD><TD STYLE="text-align: justify">if the Award Holder dies or if the Award Holder otherwise becomes a Good Leaver on or after the first
anniversary of the Date of Grant, the Award shall be retained and shall Vest on the Normal Vesting Date (or on the Normal Vesting Dates)
to the extent that any applicable Performance Targets applying to the Award are met and shall be Released at the end of any applicable
Holding Period,</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify">provided however that the Committee
in its absolute discretion may:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt">(i)</TD><TD STYLE="text-align: justify">reduce the number of Shares or Phantom Shares under the Award (or where the Award has more than one Normal
Vesting Date, the number of Shares or Phantom Shares under each applicable part of the Award) to the number which represents the proportion
of the applicable Normal Vesting Period (calculated on a number of days basis) which has elapsed as at the date of cessation of the Award
Holder&rsquo;s employment; and/or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt">(ii)</TD><TD STYLE="text-align: justify">permit the Award to Vest and/or be Released on such terms as the Committee determines and, if the Award
is to Vest before the Normal Vesting Date, having assessed any Performance Targets on such modified basis at the Committee considers,
in its absolute discretion, to be appropriate.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify">To the extent that an Award (or
part of an Award) does not Vest in accordance with this Rule 8.3.3, it shall lapse automatically. Any Option (or part of an Option) that
is Released in the circumstances referred to in this Rule 8.3.3 must, subject to Rule 9.1.5, be exercised before the date falling six
months after the Release Date and, to the extent that it is not so exercised, it shall lapse automatically on such date.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>9.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Lapse of Awards</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">9.1</FONT></TD><TD STYLE="text-align: justify">The Awards shall lapse automatically (and cease to be capable of Vesting, being Released or, in the case
of an Option, being exercised) on the earliest to occur of the following:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">9.1.1</FONT></TD><TD STYLE="text-align: justify">subject to Rule 7.4, where the Vesting of an Award is subject to Performance Targets or other conditions,
to the extent the Committee determines that the Performance Targets or other conditions have not been satisfied and are no longer capable
of being satisfied;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">9.1.2</FONT></TD><TD STYLE="text-align: justify">as provided in Rules 8.2 and 8.3 in connection with the Award Holder ceasing to be an Eligible Individual
for purposes of the Plan;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">9.1.3</FONT></TD><TD STYLE="text-align: justify">in the event that the Award Holder is adjudicated bankrupt or a bankruptcy order is made against them;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">9.1.4</FONT></TD><TD STYLE="text-align: justify">as provided for in Rule 13 (<I>Corporate Events</I>) in the context of a Takeover or upon the commencement
of a winding-up of the Company; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">9.1.5</FONT></TD><TD STYLE="text-align: justify">on the day immediately prior to the tenth anniversary of the Date of Grant or such earlier time as may
be specified in the Award Agreement or in these Rules.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>10.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Dividend Equivalents</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">10.1</FONT></TD><TD STYLE="text-align: justify">The Committee may, in its absolute discretion, determine at the Date of Grant that the provisions of this
Rule 10 shall apply to such Award (excluding a Cash Award).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">10.2</FONT></TD><TD STYLE="text-align: justify">If the Committee determines that this Rule 10 applies to an Award, the Award Holder will receive cash
or further Shares or Phantom Shares equal in value, so far as possible, to any dividends paid or payable on the Shares in relation to
which a Conditional Award Vests or an Option is exercised, by reference to record dates from the Date of Grant until the Vesting Date
or date of exercise, as appropriate. This dividend equivalent entitlement may be operated on any basis the Committee determines is appropriate.
Any payment due under this Rule 10.2 will be subject to an appropriate deduction for any Tax Liability.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">10.3</FONT></TD><TD STYLE="text-align: justify">For the avoidance of doubt, to the extent that the number of Shares in respect of which an Option is Released
is increased pursuant to Rule 10.2, the Award Holder shall have the right to acquire the additional Shares or be paid a cash sum in relation
to any additional Phantom Shares when the Option is exercised in accordance with the terms of these Rules and/or the Award Agreement.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">10.4</FONT></TD><TD STYLE="text-align: justify">For the purposes of applying the Plan Limit:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">10.4.1</FONT></TD><TD STYLE="text-align: justify">any additional Shares over which an Award is actually Released pursuant to the provisions of Rule 10.2
shall (unless such additional Shares are or will be satisfied by the transfer of Shares already in issue) count towards the Plan Limit;
but</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify; text-indent: -42.5pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">10.4.2</FONT></TD><TD STYLE="text-align: justify">any additional Shares over which an Award may potentially be Released, pursuant to the provisions of Rule
10.2, on a Release Date in the future shall not count towards the Plan Limit.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>11.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Settlement of Awards</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.1</FONT></TD><TD STYLE="text-align: justify">Subject to the terms of this Rule 11, when an Award is Released:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.1.1</FONT></TD><TD STYLE="text-align: justify">in relation to a Conditional Award, the Company shall transfer, or procure the transfer, to the Award
Holder (or such other person as the Award Holder may direct) of the legal and beneficial title to the relevant Shares within 30 days of
the Release Date;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt">11.1.2</TD><TD STYLE="text-align: justify">in relation to a Cash Award, the Company shall pay or procure the payment of a cash sum amount to the
Award Holder (less any deductions and withholdings sufficient to satisfy any Tax Liability), subject to the extent that Cash Award has
Vested in accordance with any Performance Targets and any other terms and conditions set out in the Award Agreement;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.1.3</FONT></TD><TD STYLE="text-align: justify">in relation to a Conditional Award over Phantom Shares, the Company shall make a cash payment (or procure
that a cash payment is made by another member of the Group) of an amount equal to the aggregate Phantom Share Value of the Vested Phantom
Shares, subject to the deduction and withholding of any Tax Liability, to the extent that any member of the Group is responsible and liable
for paying and accounting for such Tax Liability to any tax authority (in any jurisdiction); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.1.4</FONT></TD><TD STYLE="text-align: justify">in relation to an Option, the Award Holder shall then be entitled to exercise their Option in accordance
with Rule 12 (<I>Manner of Exercise of Options</I>) (whether in whole or in part).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.2</FONT></TD><TD STYLE="text-align: justify">In relation to Awards granted by the Company, if the Committee in its absolute discretion so determines:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.2.1</FONT></TD><TD STYLE="text-align: justify">a Conditional Award may be settled by the Company issuing the relevant number of Shares to the Award Holder
at a subscription price per Share equal to the nominal value of a Share. In such circumstances, the Award Holder shall unconditionally
and irrevocably agree, as a condition of the right to have Shares delivered to the Award Holder on the Release of the Conditional Award,
to pay (or enter into such alternative arrangement permitted by the Committee for the payment of) the subscription price for the Shares;
and/or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.2.2</FONT></TD><TD STYLE="text-align: justify">an Award may be settled by the Company issuing to the Award Holder ADRs representing the relevant number
of Shares being settled under the Award, in which case references to Shares in this Plan shall, where relevant, include ADRs.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.3</FONT></TD><TD STYLE="text-align: justify">The Committee may, in its absolute discretion, determine that, in substitution for the Shares to which
the Award Holder would otherwise be entitled on the Vesting and Release of a Conditional Award or the exercise of an Option, the Award
will be satisfied by a cash payment of an equivalent amount (calculated by reference to the Market Value of the relevant Shares on the
applicable date and, if relevant, less any Option Price otherwise payable), subject to an appropriate deduction for any Tax Liability.
As soon as reasonably practicable after the Committee has made its decision in accordance with this Rule 11.311.1, it shall procure the
making of the cash payment.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt">11.4</TD><TD STYLE="text-align: justify">An Award over Phantom Shares shall ordinarily be satisfied by a cash payment of an amount equal to the
Phantom Share Value less (in the case only of Options) the Option Price per Vested Phantom Share on the applicable Vesting Date, Release
Date or (in the case of an Option) date of exercise, subject to an appropriate deduction for any Tax Liability.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.5</FONT></TD><TD STYLE="text-align: justify">An Award Holder shall unconditionally and irrevocably agree, as a condition of their right to have Shares
delivered to them on the Release of an Award:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.5.1</FONT></TD><TD STYLE="text-align: justify">that
unless suitable arrangements have been made to the prior satisfaction of the Committee to ensure that any Tax Liability will be reimbursed
to the person liable to account for such liability, the Company shall have the right to retain out of the aggregate number of Shares to
which an Award Holder would otherwise be entitled on the Vesting of the Award, such number of Shares as, in the opinion of the Company,
will enable the Company to sell as agent for the Award Holder (at the best price which can reasonably be expected to be obtained at the
time of sale) and to pay over to the relevant person sufficient monies out of the net proceeds of sale to satisfy the Tax Liability;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.5.2</FONT></TD><TD STYLE="text-align: justify">to
enter into any elections or forms or agreements which the Committee may from time to time require to be entered into to ensure a certain
tax treatment is applied on the Vesting of the Award or the acquisition of the Shares; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">11.5.3</FONT></TD><TD STYLE="text-align: justify">to
enter into any agreements which the Committee may require regarding the Award Holder&rsquo;s retention of the Shares for a two-year period
following the Award Holder ceasing to be an Eligible Individual for the purposes of the Plan or as otherwise required by the Committee.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.6</FONT></TD><TD STYLE="text-align: justify">As soon as reasonably practicable after the allotment or transfer of any Shares pursuant to Rule&nbsp;11.1
or Rule 12.2, the Board shall arrange for the issue to the Award Holder (or other person as directed by the Award Holder) of a definitive
certificate or such acknowledgment of entitlement to the Shares as is prescribed by the Committee from time to time (including in electronic
form) in respect of the Shares so allotted or transferred.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.7</FONT></TD><TD STYLE="text-align: justify">The allotment or transfer of any Shares under the Plan shall be subject to the memorandum of association
and the bye&#45;laws (or their equivalent) of the Company and to any necessary consents of any governmental or other regulatory authorities
under any enactments or regulations from time to time in force, or the rules of a regulated investment exchange on which the Shares are
listed, and it shall be the responsibility of the Award Holder to comply with any requirements to be fulfilled in order to obtain or obviate
the necessity for such consent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.8</FONT></TD><TD STYLE="text-align: justify">All Shares allotted or transferred under the Plan shall rank equally in all respects with the Shares for
the time being in issue save as regards any rights attaching to such Shares by reference to a record date prior to the date of such allotment
or transfer.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">11.9</FONT></TD><TD STYLE="text-align: justify">Shares acquired under the Plan may be subject to the requirements of any shareholding guidelines applicable
to the Award Holder as may be implemented by the Company.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>12.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Manner of Exercise of Options</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">12.1</FONT></TD><TD STYLE="text-align: justify">Subject to Rules 7 (<I>Vesting and Release of Awards</I>) and 9 (<I>Lapse of Awards</I>), once Released,
an Option shall be exercised only by the Award Holder serving a written notice upon the Company or such third party as nominated by the
Company which:</TD></TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">12.1.1</FONT></TD><TD STYLE="text-align: justify">specifies
the number of Shares or Phantom Shares in respect of which that Option is exercised;</TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; width: 100%; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">12.1.2</FONT></TD><TD STYLE="text-align: justify">unless
the Committee permits an alternative arrangement for the payment of the Option Price and only in respect of an Option over Shares, is
accompanied by payment of an amount equal to the product of the number of Shares specified in the notice and the Option Price;</TD></TR>
</TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">12.1.3</FONT></TD><TD STYLE="text-align: justify">is accompanied by such evidence as to the identity of the Award Holder as the Committee may from time
to time reasonably require to enable the Company to comply with the requirements of applicable law;</TD></TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">12.1.4</FONT></TD><TD STYLE="text-align: justify">is
accompanied by evidence satisfactory to the Committee that arrangements have been made as the Committee may from time to time reasonably
require (and notify to Award Holders on request) to ensure that any Tax Liability will be reimbursed to the person liable to account for
such liability and in the absence of such arrangements the Company shall have the right to retain out of the aggregate number of Shares
to which an Award Holder would otherwise be entitled on exercise of an Option, such number of Shares as, in the opinion of the Company,
will enable the Company to sell as agent for the Award Holder (at the best price which can reasonably be expected to be obtained at the
time of sale) and to pay over to the relevant person sufficient monies out of the net proceeds of sale to satisfy the Tax Liability; and</TD></TR>
</TABLE>
<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify; text-indent: -42.5pt"><FONT STYLE="color: black"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">12.1.5</FONT></TD><TD STYLE="text-align: justify">is
accompanied by any elections or forms or agreements which the Committee may from time to time require to be entered into to ensure a certain
tax treatment is applied on the exercise of the Option or the acquisition of the Shares or to help administer the exercise of such option,</TD></TR>
</TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">and is otherwise in such form
(including as to any electronic form) as the Committee may from time to time determine. The effective date of exercise of the Option will
be the date on which the secretary of the Company or their agent processes such notice once it is satisfied that all necessary documentation
and information has been provided.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">12.2</FONT></TD><TD STYLE="text-align: justify">Within the period of 30 days beginning with the date on which an Option is exercised, the Company shall,
subject to Rule 11.2.2, transfer, pay, or procure the transfer or issue or payment to the Award Holder (or such other person as the Award
Holder may direct) such number of Shares as are specified in the notice served pursuant to Rule 12.1 or cash payment due to the Award
Holder (less any Tax Liability).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>13.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Corporate Events</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">13.1</FONT></TD><TD STYLE="text-align: justify">Subject to Rule 1.30, if a Takeover occurs then, to the extent that any Award (or part of an Award) has
Vested but has not been Released (including as a result of the application of any Holding Period), that Award shall immediately be Released.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">13.2</FONT></TD><TD STYLE="text-align: justify">If a Takeover occurs then, to the extent that an Award has not otherwise Vested or lapsed in accordance
with the Rules and subject to Rule 13.5, Awards shall Vest, unless otherwise specified in the Award Agreement, on the following basis:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">13.2.1</FONT></TD><TD STYLE="text-align: justify">unless the Committee in its absolute discretion determines otherwise, the number of Shares or Phantom
Shares under the Award (or where the Award has more than one Normal Vesting Date, the number of Shares or Phantom Shares under each applicable
part of the Award) shall be reduced to the number which represents the proportion of the applicable Normal Vesting Period (calculated
on a number of days basis) which has elapsed as at the Takeover Date; and</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify; text-indent: -42.5pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">13.2.2</FONT></TD><TD STYLE="text-align: justify">unless the Committee in its absolute discretion determines otherwise, the Award (as so reduced) shall
then Vest and be Released to the extent that any applicable Performance Targets applying to the Award are met (and where the Takeover
occurs before the end of a Performance Period, the Committee shall assess the Performance Targets as at the Takeover Date on such modified
basis as the Committee considers to be appropriate).</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">To the extent that an Award to
which this Rule 13.2 applies does not Vest and be Released in accordance with this Rule 13.2, it shall lapse with immediate effect on
the Takeover Date.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">13.3</FONT></TD><TD STYLE="text-align: justify">If any Option has been Released on or before a Takeover Date, or is determined to Vest and be Released
in accordance with Rule 13.2, it may be exercised at any time until:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">13.3.1</FONT></TD><TD STYLE="text-align: justify">such date as is determined by the Committee in its absolute discretion (provided that such date is not less than 7 days after the Takeover Date); or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">13.3.2</FONT></TD><TD STYLE="text-align: justify">where
a person has become entitled or bound to acquire Shares in the circumstances referred to in paragraph (b) of the definition of &ldquo;Takeover&rdquo;
in Rule 1.1, the earlier of the date determined by the Committee pursuant to Rule 13.3.1 above and the date by which such person ceases
to be so entitled or bound.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">Any Option that has not been
exercised by such date shall cease to be capable of being exercised and will lapse in full and with immediate effect.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">13.4</FONT></TD><TD STYLE="text-align: justify">If notice is duly given of a general meeting at which a resolution will be proposed for the voluntary
winding-up of the Company, Awards shall Vest and be Released in accordance with the provisions of Rule 13.2 (as if a Takeover had occurred)
but conditional on the passing of the resolution. Any Option that has Vested and been Released (whether pursuant to Rule 13.2 or otherwise)
will lapse to the extent that it is not exercised on or before the passing of a resolution to wind-up the Company voluntarily.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">13.5</FONT></TD><TD STYLE="text-align: justify">If, in relation to a Takeover:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">13.5.1</FONT></TD><TD STYLE="text-align: justify">the
Company will become a subsidiary of a holding company where that holding company has substantially the same shareholders (with substantially
the same proportionate shareholdings) as the Company immediately before the Takeover; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">13.5.2</FONT></TD><TD STYLE="text-align: justify">an
Award Holder is offered the opportunity to release their Award in consideration of the grant of new rights over shares or phantom shares
in the holding company which the Committee, acting reasonably, considers equivalent to the rights under an Award (&ldquo;<B>Exchange Offer</B>&rdquo;),</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">an Award will not, unless the
Committee in its absolute discretion determines otherwise, Vest and be Released pursuant to this Rule 13 and the Award will lapse to the
extent that the Exchange Offer is not accepted by the Award Holder.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>14.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Variation of Share Capital</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">14.1</FONT></TD><TD STYLE="text-align: justify">In the event of any alteration of the ordinary share capital of the Company by way of capitalisation or
rights issue, or sub-division, consolidation or reduction or any other variation in the share capital of the Company, the Committee may
make such adjustment as it (in its absolute discretion) considers appropriate:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">14.1.1</FONT></TD><TD STYLE="text-align: justify">to
the aggregate number of Shares or Phantom Shares subject to any Award (or the basis on which such number of Shares or Phantom Shares is
calculated); and/or</TD></TR></TABLE>


<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 85.05pt; text-align: justify; text-indent: -42.5pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">14.1.2</FONT></TD><TD STYLE="text-align: justify">to the description and/or nominal value of any Shares or Phantom Shares under the Award; and/or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">14.1.3</FONT></TD><TD STYLE="text-align: justify">in
the case of an Option, to the Option Price payable (provided that except insofar as the directors, on behalf of the Company, agree to
capitalise the Company&rsquo;s reserves and apply the same at the time of exercise of the Option in paying up the difference between the
Option Price and the nominal value of the Shares, the Option Price in relation to any Option that is a Subscription Award is not reduced
below the nominal value of a Share).</TD></TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">14.2</FONT></TD><TD STYLE="text-align: justify">As soon as reasonably practicable after any such adjustment has effect in relation to any Award the Committee
shall give notice in writing to the Award Holder.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>15.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Alteration of Plan</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">15.1</FONT></TD><TD STYLE="text-align: justify">Subject to the provisions of this Rule 15 the Committee may, at its absolute discretion, at any time alter
or add to all or any of the provisions of the Plan in any respect.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">15.2</FONT></TD><TD STYLE="text-align: justify">Subject to Rule 15.4, no alteration shall be made to the following provisions of the Plan which is to
the material advantage of Award Holders (present or future):</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">15.2.1</FONT></TD><TD STYLE="text-align: justify">the
class of persons eligible for the grant of Awards;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">15.2.2</FONT></TD><TD STYLE="text-align: justify">the
basis for determining an Eligible Individual&rsquo;s entitlement to Shares, Phantom Shares or cash under the Plan and for the adjustment
thereof following a variation of share capital under Rule 14 (<I>Variation of Share Capital</I>); or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">15.2.3</FONT></TD><TD STYLE="text-align: justify">to
this Rule 15.2 or Rule 15.3.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">15.3</FONT></TD><TD STYLE="text-align: justify">Subject to Rule 15.4, amendments which would detrimentally affect Award Holders with regard to their subsisting
Awards may not be made without the consent on the part of such Award Holders as hold subsisting Awards over at least 50% of the total
number of Shares and Phantom Shares subject to all subsisting Awards under the Plan (or if, in the reasonable opinion of the Board, the
proposed amendments do not adversely affect all subsisting Awards under the Plan, with the written consent on the part of such Award Holders
as hold subsisting Awards that are affected, where such Awards are over 50% of the total number of Shares and Phantom Shares that are
subject to all subsisting Awards that are affected).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">15.4</FONT></TD><TD STYLE="text-align: justify">Notwithstanding Rules 15.2 and 15.3, the Board may make minor amendments to benefit the administration
of the Plan, to take account of a change in legislation or to obtain or maintain favourable tax, exchange control or regulatory treatment
for any Award Holder or any member of the Group.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">15.5</FONT></TD><TD STYLE="text-align: justify">As soon as reasonably practicable after making any alteration or addition under this Rule 15 the Board
shall give notice in writing thereof to any Award Holder affected.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>16.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Malus and Clawback</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">16.1</FONT></TD><TD STYLE="text-align: justify">The provisions of Rules 16.1 to 16.3 shall apply if:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.1.1</FONT></TD><TD STYLE="text-align: justify">a Relevant Event occurs at any time (whether before or after the grant, Vesting or exercise of any Award);
and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.1.2</FONT></TD><TD STYLE="text-align: justify">the Committee (at its discretion) determines that:</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 127.6pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(a)</FONT></TD><TD STYLE="text-align: justify">in relation to any Award granted in the Clawback Period, had the Committee been aware of the Relevant
Event before the Award was made then it would have not granted the Award or would have granted it to a lesser extent;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(b)</FONT></TD><TD STYLE="text-align: justify">in relation to any Award that has Vested or has been Released in the Clawback Period, had the Committee
been aware of the Relevant Event before the Vesting or Release of the Award then the Vesting or Release would not have taken place or
would have been reduced; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(c)</FONT></TD><TD STYLE="text-align: justify">in relation to any Award that has been exercised in the Clawback Period, had the Committee been aware
of the Relevant Event before the exercise of the Award then the exercise would not have taken place or would have been reduced.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">In making its determination under
Rule 16.1.2, the Committee will also determine the amount of cash and/or the number of Shares or Phantom Shares that an Award Holder has,
had or will receive in circumstances where, had the Committee been aware of the Relevant Event at the applicable time, the Award Holder
would not have received or been entitled to receive that cash or those Shares (the &ldquo;<B>Excessive Award Amount</B>&rdquo;).</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">16.2</FONT></TD><TD STYLE="text-align: justify">In order to recover the Excessive Award Amount, and notwithstanding any other provision of these Rules
or any Award Agreement, the Committee may (in its absolute discretion) determine that one or more of the following will apply:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.2.1</FONT></TD><TD STYLE="text-align: justify">in the case of any Award that has not Vested or been exercised, or any Award or has Vested but has not
been Released, that the Vesting, Release and/or exercise and/or payment of the Award will be delayed (including, without limitation, to
allow any investigation or disciplinary procedure to be completed) and/or made subject to additional conditions;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.2.2</FONT></TD><TD STYLE="text-align: justify">in the case of any Award that has not Vested or been exercised, or has Vested but has not been Released,
that the Award may be reduced or cancelled;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.2.3</FONT></TD><TD STYLE="text-align: justify">in the case of any Shares held by a nominee on behalf of the Award Holder, that the Award Holder&rsquo;s
beneficial interest in those Shares will be forfeit in whole or in part; and/or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.2.4</FONT></TD><TD STYLE="text-align: justify">where the Award Holder has become the sole legal and beneficial owner of any Shares under an Award, that
the Award Holder must transfer to, or to the order of, the Company some or all of the Shares (or, where the Shares have been sold, some
or all of the proceeds of sale less any amount paid by the Award Holder for the Shares).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">16.3</FONT></TD><TD STYLE="text-align: justify">For the purposes of this Rule 16:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.3.1</FONT></TD><TD STYLE="text-align: justify">&ldquo;<B>Bonus Arrangement</B>&rdquo; means any incentive arrangement operated by the Company enabling
Eligible Individuals to receive a cash bonus based on the performance of the Company, of any other member of the Group and/or of the Eligible
Individual who is entitled to receive the bonus;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.3.2</FONT></TD><TD STYLE="text-align: justify">&ldquo;<B>Clawback Period</B>&rdquo; means the period of two years, or such other period determined by
the Committee in its absolute discretion, ending on the date on which the Committee makes a determination under Rule 16.1.2; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">16.3.3</FONT></TD><TD STYLE="text-align: justify">&ldquo;<B>Relevant Event</B>&rdquo; means any one or a combination of:</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 127.6pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(a)</FONT></TD><TD STYLE="text-align: justify">a material misstatement in the financial results of the Company;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(b)</FONT></TD><TD STYLE="text-align: justify">a material error in determining the size and nature of the Award or assessing the extent to which any
Performance Target has been satisfied;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(c)</FONT></TD><TD STYLE="text-align: justify">an Award Holder deliberately misleading the Company or any other member of the Group, NASDAQ and/or the
Company&rsquo;s shareholders in relation to the financial performance of the Group;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(d)</FONT></TD><TD STYLE="text-align: justify">a significant failure of risk management or other corporate failure by any member of the Group, business
unit or profit centre in which the Award Holder works;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(e)</FONT></TD><TD STYLE="text-align: justify">an act of gross misconduct on the part of the Award Holder or any other conduct resulting in the Award
Holder being dismissed without notice or which would justify the Award Holder being dismissed without notice; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 85.05pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">(f)</FONT></TD><TD STYLE="text-align: justify">an Award Holder acting in any manner which in the opinion of the Committee has brought or is likely to
bring any member of the Group into material disrepute, causes serious reputational damage or is materially adverse to the interests of
any member of the Group.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt">16.4</TD><TD STYLE="text-align: justify">Furthermore, notwithstanding anything to the contrary in the Plan, any Award (including on a retroactive
basis) granted under the Plan is subject to the provisions of the Company&rsquo;s Policy for the Recovery of Erroneously Awarded Compensation,
as may be in effect and amended from time to time (the &ldquo;<B>Clawback Policy</B>&rdquo;) from the effective date of October 2, 2023.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">16.5</FONT></TD><TD STYLE="text-align: justify">If an Award Holder participates in any Other Share Plan or Bonus Arrangement and that Other Share Plan
or Bonus Arrangement contains a provision that has a similar effect to this Rule 16 then the Committee may apply the provisions of Rule
16.2 <I>mutatis mutandis</I> in order to give effect to that similar provision under the Other Share Plan or Bonus Arrangement.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>17.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Service of Documents</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">17.1</FONT></TD><TD STYLE="text-align: justify">Except as otherwise provided in the Plan, any notice or document to be given by, or on behalf of, the
Company to any person in accordance or in connection with the Plan shall be duly given:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">17.1.1</FONT></TD><TD STYLE="text-align: justify">if
they are an Eligible Individual, by delivering it to them by hand at their place of work; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">17.1.2</FONT></TD><TD STYLE="text-align: justify">by
sending it through the post in a pre-paid envelope to the address last known to the Company to be their address and, if so sent, it shall
be deemed to have been duly given 48 hours after posting; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42.55pt"></TD><TD STYLE="width: 42.5pt"><FONT STYLE="color: black">17.1.3</FONT></TD><TD STYLE="text-align: justify">if
they are an Eligible Individual, by sending an email, or any other electronic communication to a email address addressed to them at their
place of work or their address last known to the Company and if so sent it shall be deemed to have been duly given at the time of the
time of transmission.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">17.2</FONT></TD><TD STYLE="text-align: justify">Any notice or document so sent to an Award Holder shall be deemed to have been duly given notwithstanding
that such Award Holder is then deceased (and whether or not the Company has notice of their death) except where their personal representatives
have established their title to the satisfaction of the Company and supplied to the Company an address to which documents are to be sent.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">17.3</FONT></TD><TD STYLE="text-align: justify">Any notice in writing or document to be submitted or given to the Board, the Committee or the Company
in accordance or in connection with the Plan may be delivered, sent by post or email, but shall not in any event be duly given unless
it is actually received by the secretary of the Company or such other individual as may from time to time be nominated by the Board and
whose name and address is notified to Award Holders.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase"><B>18.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>section 409a</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify">With respect to Awards subject
to Section 409A of the U.S. Internal revenue Code of 1986, as amended (the &ldquo;<B>Code</B>&rdquo;), the Plan is intended to comply
with the requirements of Section 409A of the Code, and the provisions of the Plan and any Award Agreement shall be interpreted in a manner
that satisfies the requirements of Section 409A of the Code, and the Plan shall be operated accordingly. If any provision of the Plan
or any term or condition of any Award would otherwise frustrate or conflict with this intent, the provision, term or condition will be
interpreted and deemed amended so as to avoid this conflict. If an amount payable under an Award as a result of an Eligible Individual
ceasing office or employment with the Group (other than due to death) occurs while the Participant is a &ldquo;specified employee&rdquo;
under Section 409A of the Code constitutes a deferral of compensation subject to Section 409A of the Code, then payment of such amount
shall not occur until six months and one day after the date of the Eligible Individual ceasing employment, except as permitted under Section
409A of the Code. If the Award includes a &ldquo;series of instalment payments&rdquo; (within the meaning of Section 1.409A-2(b)(2)(iii)
of the Treasury Regulations), the Eligible Individual&rsquo;s right to the series of instalment payments shall be treated as a right to
a series of separate payments and not as a right to a single payment, and if the Award includes &ldquo;dividend equivalents&rdquo; (within
the meaning of Section 1.409A-3(e) of the Treasury Regulations), the Eligible Individual&rsquo;s right to the dividend equivalents shall
be treated separately from the right to other amounts under the Award. Notwithstanding the foregoing, the tax treatment of the benefits
provided under the Plan or any Award Agreement is not warranted or guaranteed, and in no event shall the Company or any member of the
Group be liable for all or any portion of any taxes, penalties, interest or other expenses that may be incurred by the Eligible Individual
on account of non-compliance with Section 409A of the Code.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="text-transform: uppercase; color: black"><B>19.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="text-transform: uppercase"><B>Miscellaneous</B></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.1</FONT></TD><TD STYLE="text-align: justify">The Committee shall administer and interpret the Plan. The Committee may from time to time make and vary
such rules and regulations not inconsistent herewith as it determines in its absolute discretion, and establish such procedures for the
administration and implementation of the Plan as it thinks fit and in the event of a dispute or disagreement as to the interpretation
of this Plan or any such rules, regulations or procedures or as to any question or right arising from or regulated to this Plan, the decision
of the Committee shall be final and binding upon all persons.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.2</FONT></TD><TD STYLE="text-align: justify">The Committee may establish sub-plans to the Plan containing specific terms and conditions for grants
of Awards to Eligible Individuals in specific jurisdictions (or who are subject to tax in such jurisdictions). A sub-plan adopted by the
Committee shall be deemed to be a part of the Plan and shall be read and interpreted together, provided however that in the event of any
discrepancy between the provisions in the Plan and the sub-plan, the provisions in the sub-plan shall prevail.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.3</FONT></TD><TD STYLE="text-align: justify">The Committee may from time to time make and vary such rules and regulations not inconsistent herewith
and establish such procedures for the administration and implementation of the Plan as they think fit and in the event of a dispute or
disagreement as to the interpretation of this Plan or any such rules, regulations or procedures or as to any question or right arising
from or regulated to this Plan, the decision of the Committee shall be final and binding upon all persons.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>


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<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.4</FONT></TD><TD STYLE="text-align: justify">The Company shall at all times keep available sufficient Shares (whether authorised but unissued or market
purchase) to satisfy the Vesting, exercise and payment in full of all Subscription Awards for the time being remaining capable of Vesting
(or, in the case of an Option, being exercised) under the Plan.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.5</FONT></TD><TD STYLE="text-align: justify">The Company will at all times, in operating and administering the Plan, be bound by the provisions (as
from time to time in force) of the internal code and/or policies that regulate the Company&rsquo;s compliance with applicable data privacy
laws.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.6</FONT></TD><TD STYLE="text-align: justify">The Company in general meeting or the Board may at any time resolve to terminate this Plan in which event
no further Awards shall be granted, but the provisions of this Plan shall in relation to Awards then subsisting continue in full force
and effect.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.7</FONT></TD><TD STYLE="text-align: justify">The Rules and the Plan and any dispute, claim or obligation (whether contractual or non-contractual) arising
out of or in connection with it, its subject matter or formation shall be governed by English law. The Award Holder and the Company irrevocably
agree that the London Court of International Arbitration shall have exclusive jurisdiction to settle any dispute or claim (whether contractual
or non-contractual) arising out of or in connection with this Scheme, its subject matter or formation.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.8</FONT></TD><TD STYLE="text-align: justify">The costs of the administration and implementation of the Plan shall be borne by the Company.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="color: black">19.9</FONT></TD><TD STYLE="text-align: justify">Awards will be non-pensionable.</TD></TR></TABLE>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin: 6pt 0 6pt 42.55pt; text-align: justify; text-indent: -42.55pt">&nbsp;</P>

<P STYLE="font: 10pt/15pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 0pt; text-align: center">20</P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>ss6191542_ex0501.htm
<DESCRIPTION>OPINION OF WAKEFIELD QUIN
<TEXT>
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<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 113%"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 54px; width: 110px"></FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.8pt 0 0; text-align: right">Jemima <FONT STYLE="letter-spacing: -0.1pt">Fearnside</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.75pt 0 0; text-align: right">+1 441 494 <FONT STYLE="letter-spacing: -0.2pt">4034</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 5.9pt 0 0; text-align: right; color: blue"><FONT STYLE="letter-spacing: -0.1pt">jfearnside@wq.bm</FONT></P>

<P STYLE="font: 10pt/29.2pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt">17 April 2026</P>

<P STYLE="font: 10pt/10.2pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt">VEON Ltd.</P>

<P STYLE="font: 10pt/10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt">Unit 1703, Level <FONT STYLE="letter-spacing: -0.25pt">17</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0.25pt 0 0 13.4pt">Index <FONT STYLE="letter-spacing: -0.1pt">Tower</FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">Dubai International Financial Centre (DIFC)</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">United Arab Emirates</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 13.4pt">Dear <FONT STYLE="letter-spacing: -0.2pt">Sirs</FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt"><B>VEON Ltd. (the <FONT STYLE="letter-spacing: -0.1pt">&#8220;Company&#8221;)</FONT></B></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0 5.6pt 0 13.4pt; text-align: justify">We have acted as special counsel
in Bermuda to the Company in connection with the preparation and filing by the Company of a registration statement on Form S-8 filed on
the date hereof (the &#8220;<B>Registration Statement</B>&#8221;) by the Company with the Securities and Exchange Commission (&#8220;<B>Commission</B>&#8221;)
under the Securities Act of 1933, as amended (the &#8220;<B>Securities Act</B>&#8221;) . The Registration Statement relates to the registration
of 94,411,725 common shares of par value US$0.001 each in the Company (the &#8220;<B>Shares</B>&#8221;) that may be issued by the Company
pursuant to the VEON Ltd. 2021 Long Term Incentive Plan (as amended), the VEON Ltd. 2021 Deferred Share Plan (as amended) and the VEON
Ltd. Umbrella Incentive Plan, together the &#8220;<B>Plans</B>&#8221;.</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0 5.75pt 0 13.4pt; text-align: justify">For the purposes of this letter
of opinion (&#8220;<B>Opinion</B>&#8221;), we have examined and relied upon copies of the documents listed, and in some cases defined,
in the Schedule to this Opinion (the &#8220;<B>Documents</B>&#8221;), together with such other documentation as we have considered relevant
to this Opinion.</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Assumptions</B></FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt">In stating our Opinion we have <FONT STYLE="letter-spacing: -0.1pt">assumed:</FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">(a)</TD><TD STYLE="text-align: justify">the authenticity, accuracy and completeness of all Documents and other documentation examined by us submitted
to us as originals and the conformity to authentic original documents of all Documents and other such documentation submitted to us as
certified, conformed, notarised or photostatic copies;</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">(b)</TD><TD STYLE="text-align: justify">that each of the Documents and other such documentation which was received by electronic means is complete,
intact and in conformity with the transmission as sent;</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.95pt"></TD><TD STYLE="width: 35pt">(c)</TD><TD>there will be no changes to the form of the Documents provided to <FONT STYLE="letter-spacing: -0.25pt">us;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.95pt"></TD><TD STYLE="width: 35pt">(d)</TD><TD>that any factual statements made in any of the Documents are true, accurate and <FONT STYLE="letter-spacing: -0.1pt">complete;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><FONT STYLE="font-size: 10pt; line-height: 113%"><IMG SRC="image_002.jpg" ALT="" STYLE="height: 45px; width: 267px"></FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>


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<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0">&nbsp;<IMG SRC="image_001.jpg" ALT="" STYLE="height: 54px; width: 110px"></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">(e)</TD><TD STYLE="text-align: justify">that there are no provisions of the laws or regulations of any jurisdiction other than Bermuda which would
have any implication in relation to the opinions expressed in this Opinion and that, in so far as any obligation under, or action to be
taken in connection with the registration of the Shares, is required to be performed or taken in any jurisdiction outside Bermuda, the
performance of such obligation or the taking of such action will not be unlawful by virtue of the laws of that jurisdiction;</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">(f)</TD><TD STYLE="text-align: justify">that the records which were the subject of the search referred to in paragraph 4 of the Schedule to this
Opinion were complete and accurate at the time of such search and disclosed all information which is material for the purposes of this
Opinion and such information has not since such date been materially altered. These searches have been supplemented by the company extract
as detailed in paragraph 5 of the Schedule to this Opinion.</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Opinion</B></FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0 5.6pt 0 13.4pt; text-align: justify">Based upon and subject to the
assumptions set out above, and subject to the reservations set out below and to any matters not disclosed to us, we are of the opinion
that:</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.05pt"></TD><TD STYLE="width: 16.9pt">1.</TD><TD STYLE="text-align: justify">The Company is an exempted company incorporated with limited liability and existing under the laws of
Bermuda and is in good standing under the laws of Bermuda; and</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 49.05pt"></TD><TD STYLE="width: 16.9pt">2.</TD><TD STYLE="text-align: justify">The Shares to be awarded pursuant to the Plans are validly authorised, fully paid, and non-assessable
shares in the capital of the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Reservations</B></FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt">We have the following <FONT STYLE="letter-spacing: -0.1pt">reservations:</FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.7pt"></TD><TD STYLE="width: 34.75pt">(a)</TD><TD STYLE="text-align: justify">We express no opinion as to any law other than Bermuda law and none of the opinions expressed in this
Opinion relates to compliance with or matters governed by the laws of any jurisdiction except Bermuda. This Opinion is limited to Bermuda
law as applied by the courts of Bermuda at the date of this Opinion.</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.7pt"></TD><TD STYLE="width: 35.3pt">(b)</TD><TD STYLE="text-align: justify">Any reference in this Opinion to the Shares being &#8220;non-assessable&#8221; shall mean, in relation
to fully-paid common shares and subject to any contrary provision in any agreement between the Company and the holder of the Shares, that
no shareholder shall be obliged, in respect of those Shares, to contribute further amounts to the capital of the Company, either in order
to complete payment for those shares, to satisfy claims of creditors of the Company, or otherwise; and no shareholder of the Company shall
be bound by an alteration of the memorandum of association or bye-laws of the Company after the date on which he became a shareholder,
if and so far as the alteration requires him to take, or subscribe for, additional shares of the Company, or in any way increases his
liability to contribute to the share capital of, or otherwise to pay money to, the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 49pt; text-align: justify; text-indent: -35.3pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 49pt; text-align: justify; text-indent: -35.3pt">&nbsp;</P>


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<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 54px; width: 110px"></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.7pt"></TD><TD STYLE="width: 35.3pt">(c)</TD><TD STYLE="text-align: justify">Searches of the Register of Companies at the office of the Registrar of Companies (&#8220;<B>Registrar</B>&#8221;)
are not conclusive and it should be noted that the Register of Companies and the Supreme Court Causes Book do not reveal:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/122% Calibri, Helvetica, Sans-Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 82.15pt"></TD><TD STYLE="width: 18.7pt">(i)</TD><TD STYLE="text-align: justify">whether an application to the Supreme Court for a winding up petition or for the appointment of a receiver
or manager has been prepared but not yet been presented or has been presented but does not appear in the Causes Book at the date and time
the search is concluded;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/122% Calibri, Helvetica, Sans-Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 82.1pt"></TD><TD STYLE="width: 18.7pt">(ii)</TD><TD STYLE="text-align: justify">whether any arbitration or administrative proceedings are pending or whether any proceedings are threatened,
or whether any arbitrator has been appointed;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/122% Calibri, Helvetica, Sans-Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 82.25pt"></TD><TD STYLE="width: 18.65pt">(iii)</TD><TD STYLE="text-align: justify">details of matters which have been lodged for filing or registration which as a matter of general practice
of the Registrar of Companies would have or should have been disclosed on the public file but have not actually been registered or to
the extent that they have been registered have not been disclosed or appear in the public records at the date and time the search is concluded;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/122% Calibri, Helvetica, Sans-Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 82.25pt"></TD><TD STYLE="width: 18.65pt">(iv)</TD><TD STYLE="text-align: justify">details of matters which should have been lodged for registration but have not been lodged for registration
at the date the search is concluded; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/122% Calibri, Helvetica, Sans-Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 82.25pt"></TD><TD STYLE="width: 18.65pt">(v)</TD><TD STYLE="text-align: justify">whether a receiver or manager has been appointed privately pursuant to the provisions of a debenture or
other security, unless notice of the fact has been entered in the Register of Charges in accordance with the provisions of the Companies
Act <FONT STYLE="letter-spacing: -0.1pt">1981.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.7pt"></TD><TD STYLE="width: 35.3pt">(d)</TD><TD STYLE="text-align: justify">In order to issue this Opinion we have carried out the searches referred to in paragraph 4 of the Schedule
to this Opinion and have not enquired as to whether there has been any change since that date.</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.7pt"></TD><TD STYLE="width: 35.3pt">(e)</TD><TD STYLE="text-align: justify">In this Opinion, the term &#8220;good standing&#8221; means only that the Company has received a certificate
of compliance from the Registrar of Companies in Bermuda as at the date referred to in paragraph 9 of the Schedule.</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Disclosure</B></FONT></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 0 0 13.7pt; text-align: justify">This Opinion is addressed to
you in connection with the filing by the Company of the Registration Statement with the Securities and Exchange Commission for the purposes
of registering the Shares under the Securities Act. We consent to the filing of this Opinion as an exhibit to the Registration Statement
<FONT STYLE="letter-spacing: -0.25pt">and </FONT>to the statements with respect to our name wherever it appears in the Registration Statement
and in any amendment or supplement to the Registration Statement. In giving this consent, we do not admit that we are an &#8220;expert&#8221;
within the meaning of the Securities Act.</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 5.75pt 0 13.4pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 5.75pt 0 13.4pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.05pt 5.75pt 0 13.4pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0; text-align: justify">&nbsp;<IMG SRC="image_001.jpg" ALT="" STYLE="height: 54px; width: 110px"></P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt/114% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.7pt; text-align: justify">This Opinion is addressed to the
Company and (save as referred to in the preceding paragraph) is neither to be transmitted to any other person, nor quoted nor referred
to in any public document, nor filed with any governmental agency or person without our prior written consent, except as may be required
by law. Further, this Opinion speaks as of its date and is strictly limited to the matters stated in it and we assume no obligation to
review or update this Opinion if applicable law or the existing facts or circumstances should change.</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt">&nbsp;</P>

<P STYLE="font: 10pt/227% Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.7pt; text-align: justify">This Opinion is governed by and is
to be construed in accordance with Bermuda law.</P>

<P STYLE="font: 10pt/227% Calibri, Helvetica, Sans-Serif; margin: 0 95pt 0 13.4pt; text-align: justify">Yours faithfully</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 0.25pt 251.55pt 0 13.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 113%"><B><IMG SRC="image_003.jpg" ALT="" STYLE="height: 38px; width: 155px"></B></FONT></P>

<P STYLE="font: 10pt/113% Times New Roman, Times, Serif; margin: 0.25pt 251.55pt 0 13.4pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>Wakefield Quin <FONT STYLE="letter-spacing: -0.1pt">Limited</FONT></B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: justify"><B><IMG SRC="image_001.jpg" ALT="" STYLE="height: 54px; width: 110px"></B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 7.65pt; text-align: center"><B>THE <FONT STYLE="letter-spacing: -0.1pt">SCHEDULE</FONT></B></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 0 13.4pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">1.</TD><TD STYLE="text-align: justify">Certified copies of the certificate of incorporation, certificate of incorporation on change of name,
memorandum of association, existing bye-laws and register of shareholders of the Company as 31 March 2026.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 5.7pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">2.</TD><TD STYLE="text-align: justify">A certified copy of an extract from resolutions of the Remuneration and Governance Committee (&#8220;<B>RemCo</B>&#8221;)
established by the Board of Directors of VEON Ltd., as approved on 7 May 2026, authorising the adoption of the Umbrella Plan and the award
of the Shares to eligible participants pursuant to the Plans.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 5.9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.95pt"></TD><TD STYLE="width: 35pt">3.</TD><TD STYLE="text-align: justify">An electronic copy of the Registration Statement, in the form to be filed with the <FONT STYLE="letter-spacing: -0.1pt">Commission.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 7.55pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">4.</TD><TD STYLE="text-align: justify">A copy of the notice to the public issued by the Bermuda Monetary Authority pursuant to the Exchange Control
Act 1972 and Exchange Control Regulations 1973 dated 1 June 2005.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin-top: 5.85pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.95pt"></TD><TD STYLE="width: 35pt">5.</TD><TD STYLE="text-align: justify">The entries and filings shown in respect of the Company (together the <FONT STYLE="letter-spacing: -0.1pt">&#8220;<B>Searches</B>&#8221;):</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/121% Calibri, Helvetica, Sans-Serif; margin-top: 6.1pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.45pt"></TD><TD STYLE="width: 17.4pt">(i)</TD><TD STYLE="text-align: justify">on the file of the Company maintained at the office of the Registrar of Companies in Hamilton, Bermuda,
as revealed by a search on 9 April 2026; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/122% Calibri, Helvetica, Sans-Serif; margin-top: 9.8pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 83.45pt"></TD><TD STYLE="width: 17.4pt">(ii)</TD><TD STYLE="text-align: justify">in the Supreme Court Causes Book maintained at the Registry of the Supreme Court in Hamilton, Bermuda,
as revealed by a search on 10 April 2026.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin-top: 11.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 30.9pt"></TD><TD STYLE="width: 35.05pt">6.</TD><TD STYLE="text-align: justify">A certificate of compliance dated 9 April 2026 issued by the Registrar of Companies in Bermuda in respect
of the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 11.05pt 0 0 65.95pt; text-indent: -35.05pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 11.05pt 0 0 65.95pt; text-indent: -35.05pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 11.05pt 0 0 65.95pt; text-indent: -35.05pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 11.05pt 0 0 65.95pt; text-indent: -35.05pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 11.05pt 0 0 65.95pt; text-indent: -35.05pt">&nbsp;</P>

<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 11.05pt 0 0 65.95pt; text-indent: -35.05pt">&nbsp;</P>

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<P STYLE="font: 10pt/113% Calibri, Helvetica, Sans-Serif; margin: 11.05pt 0 0 65.95pt; text-indent: -35.05pt">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>ss6191542_ex2301.htm
<DESCRIPTION>CONSENT OF UHY LLP
<TEXT>
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<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: right"><B>EXHIBIT 23.1<BR>
<BR>
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM&rsquo;S
CONSENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; background-color: white">We
consent to the incorporation by reference in this Registration Statement of Veon Ltd. on Form S-8 of our report dated March 16, 2026,
with respect to our audits of the consolidated financial statements of VEON Ltd. as of December 31, 2025 and 2024 and for each of the
three years in the period ended December 31, 2025.</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/ UHY LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Melville, NY</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">April 17, 2026</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<p style="font: bold 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 12pt; text-align: right">EXHIBIT 107</p>

<p style="font: bold 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; text-align: center">CALCULATION OF FILING FEE TABLES</p>

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<p style="font: bold 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 12pt; text-align: center"><ix:nonNumeric name="dei:EntityRegistrantName" contextRef="c_report" id="fee_010">VEON Ltd.</ix:nonNumeric></p>

<p style="font: bold 11pt Times New Roman, Times, Serif; border-top: Gray 3pt double; padding-top: 6pt; text-align: center; margin-top: 0pt; margin-bottom: 4pt">Table 1: Newly Registered Securities</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="font-size: 2pt; vertical-align: bottom; text-align: center; font-weight: bold">
  <td style="width: 16%">&#160;</td>
  <td style="width: 1%">&#160;</td>
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  <td style="width: 1%">&#160;</td>
  <td style="width: 9%">&#160;</td>
  <td style="width: 1%">&#160;</td>
  <td style="width: 10%">&#160;</td>
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  <td style="width: 1%">&#160;</td>
  <td style="width: 5%">&#160;</td>
  <td style="width: 1%">&#160;</td>
  <td style="width: 1%">&#160;</td>
  <td style="width: 10%">&#160;</td>
  <td style="width: 1%">&#160;</td>
  <td style="width: 5%">&#160;</td>
  <td style="width: 1%">&#160;</td>
  <td style="width: 1%">&#160;</td>
  <td style="width: 9%">&#160;</td></tr>
<tr style="font-size: 8pt; vertical-align: bottom; text-align: center; font-weight: bold">
  <td style="border-bottom: Black 1pt solid">Security Type</td>
  <td style="padding-bottom: 1pt">&#160;</td>
  <td style="border-bottom: Black 1pt solid">Security Class Title<sup>(1)</sup></td>
  <td style="padding-bottom: 1pt">&#160;</td>
  <td style="border-bottom: Black 1pt solid">Fee Calculation<br/> Rule</td>
  <td style="padding-bottom: 1pt">&#160;</td>
  <td style="border-bottom: Black 1pt solid">Amount Registered</td>
  <td>&#160;</td>
  <td colspan="2" style="border-bottom: Black 1pt solid">Proposed Maximum Offering<br/> Price Per Unit</td>
  <td>&#160;</td>
  <td colspan="2" style="border-bottom: Black 1pt solid">Maximum Aggregate Offering Price</td>
  <td style="padding-bottom: 1pt">&#160;</td>
  <td style="border-bottom: Black 1pt solid">Fee Rate</td>
  <td>&#160;</td>
  <td colspan="2" style="border-bottom: Black 1pt solid">Amount of Registration Fee</td></tr>
<tr style="font-size: 2pt; vertical-align: top; text-align: left">
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td></tr>
<tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)">
  <td style="white-space: nowrap"><ix:nonNumeric name="ffd:OfferingSctyTp" contextRef="c_offering_1" id="fee_011">Equity</ix:nonNumeric></td>
  <td>&#160;</td>
  <td><ix:nonNumeric name="ffd:OfferingSctyTitl" contextRef="c_offering_1" id="fee_012">Common shares, par value $0.001 pershare ("Common Shares")(1),reserved for issuance under theVEON Ltd. 2021 Long TermIncentive Plan, as amended</ix:nonNumeric></td>
  <td>&#160;</td>
  <td style="text-align: center"><ix:nonNumeric name="ffd:FeesOthrRuleFlg" contextRef="c_offering_1" format="ixt:booleantrue" id="fee_013">Rule 457(c) and Rule 457(h)</ix:nonNumeric></td>
  <td>&#160;</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:AmtSctiesRegd" unitRef="shares" decimals="0" format="ixt:numdotdecimal" contextRef="c_offering_1" id="fee_014">19,350,900</ix:nonFraction></td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:MaxOfferingPricPerScty" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_1" id="fee_015">2.06</ix:nonFraction>(2)</td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:MaxAggtOfferingPric" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_1" id="fee_016">39,862,854.00</ix:nonFraction></td>
  <td>&#160;</td>
  <td style="text-align: center"><ix:nonFraction name="ffd:FeeRate" unitRef="pure" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_1" id="fee_017">0.0001381</ix:nonFraction></td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:FeeAmt" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_1" id="fee_018">5,505.06</ix:nonFraction></td></tr>
<tr style="vertical-align: top; text-align: left; background-color: White">
  <td style="white-space: nowrap"><ix:nonNumeric name="ffd:OfferingSctyTp" contextRef="c_offering_2" id="fee_019">Equity</ix:nonNumeric></td>
  <td>&#160;</td>
  <td><ix:nonNumeric name="ffd:OfferingSctyTitl" contextRef="c_offering_2" id="fee_020">Common shares, par value $0.001 pershare ("Common Shares")(1),reserved for issuance under theVEON Ltd. 2021 Deferred SharePlan, as amended</ix:nonNumeric></td>
  <td>&#160;</td>
  <td style="text-align: center"><ix:nonNumeric name="ffd:FeesOthrRuleFlg" contextRef="c_offering_2" format="ixt:booleantrue" id="fee_021">Rule 457(c) and Rule 457(h)</ix:nonNumeric></td>
  <td>&#160;</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:AmtSctiesRegd" unitRef="shares" decimals="0" format="ixt:numdotdecimal" contextRef="c_offering_2" id="fee_022">16,067,350</ix:nonFraction></td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:MaxOfferingPricPerScty" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_2" id="fee_023">2.06</ix:nonFraction>(2)</td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:MaxAggtOfferingPric" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_2" id="fee_024">33,098,741.00</ix:nonFraction></td>
  <td>&#160;</td>
  <td style="text-align: center"><ix:nonFraction name="ffd:FeeRate" unitRef="pure" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_2" id="fee_025">0.0001381</ix:nonFraction></td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:FeeAmt" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_2" id="fee_026">4,570.94</ix:nonFraction></td></tr>
<tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)">
  <td style="white-space: nowrap"><ix:nonNumeric name="ffd:OfferingSctyTp" contextRef="c_offering_3" id="fee_027">Equity</ix:nonNumeric></td>
  <td>&#160;</td>
  <td><ix:nonNumeric name="ffd:OfferingSctyTitl" contextRef="c_offering_3" id="fee_028">Common shares, par value $0.001 per share ("Common Shares")(1), reserved for issuance under the VEON Ltd. Umbrella Incentive Plan</ix:nonNumeric></td>
  <td>&#160;</td>
  <td style="text-align: center"><ix:nonNumeric name="ffd:FeesOthrRuleFlg" contextRef="c_offering_3" format="ixt:booleantrue" id="fee_029">Rule 457(c) and Rule 457(h)</ix:nonNumeric></td>
  <td>&#160;</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:AmtSctiesRegd" unitRef="shares" decimals="0" format="ixt:numdotdecimal" contextRef="c_offering_3" id="fee_030">58,993,475</ix:nonFraction></td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:MaxOfferingPricPerScty" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_3" id="fee_031">2.06</ix:nonFraction>(2)</td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:MaxAggtOfferingPric" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_3" id="fee_032">121,526,558.50</ix:nonFraction></td>
  <td>&#160;</td>
  <td style="text-align: center"><ix:nonFraction name="ffd:FeeRate" unitRef="pure" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_3" id="fee_033">0.0001381</ix:nonFraction></td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:FeeAmt" unitRef="USD" decimals="INF" format="ixt:numdotdecimal" contextRef="c_offering_3" id="fee_034">16,782.82</ix:nonFraction></td></tr>
<tr style="font-size: 4pt; vertical-align: top; text-align: left; background-color: White">
  <td style="width: 17%">&#160;</td>
  <td>&#160;</td>
  <td style="width: 25%">&#160;</td>
  <td>&#160;</td>
  <td style="width: 8%">&#160;</td>
  <td>&#160;</td>
  <td style="width: 8%">&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td style="border-bottom: Black 1pt solid">&#160;</td>
  <td style="border-bottom: Black 1pt solid; width: 8%">&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td style="border-bottom: Black 1pt solid">&#160;</td>
  <td style="border-bottom: Black 1pt solid; width: 8%">&#160;</td></tr>
<tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)">
  <td colspan="10" style="text-align: right">Total Offering Amounts:</td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:TtlOfferingAmt" contextRef="c_report" id="fee_035" decimals="INF" format="ixt:numdotdecimal" unitRef="USD">194,488,153.50</ix:nonFraction></td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>$</td>
  <td style="text-align: right"><ix:nonFraction name="ffd:TtlFeeAmt" contextRef="c_report" id="fee_036" decimals="INF" format="ixt:numdotdecimal" unitRef="USD">26,858.82</ix:nonFraction></td></tr>
<tr style="vertical-align: top; text-align: left; background-color: White">
  <td colspan="10" style="text-align: right">Total Fee Offsets:</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td style="border-bottom: Black 1pt solid">&#160;</td>
  <td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ffd:TtlOffsetAmt" contextRef="c_report" id="fee_037" decimals="INF" format="ixt:numdotdecimal" unitRef="USD">0.00</ix:nonFraction></td></tr>
<tr style="vertical-align: top; text-align: left; background-color: rgb(204,238,255)">
  <td colspan="10" style="text-align: right">Net Fee Due:</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td>&#160;</td>
  <td style="border-bottom: Black 3pt double">$</td>
  <td style="border-bottom: Black 3pt double; text-align: right"><ix:nonFraction name="ffd:NetFeeAmt" contextRef="c_report" id="fee_038" decimals="INF" format="ixt:numdotdecimal" unitRef="USD">26,858.82</ix:nonFraction></td></tr>
</table>

<p style="font: bold 8pt Arial, Helvetica, Sans-Serif; color: rgb(50,101,255); margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: bold 8pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 6pt">__________________________________________<br/>
Offering Note(s)</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%">
<tr style="vertical-align: top; text-align: justify">
  <td style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"/>
  <td style="text-align: justify"><ix:nonNumeric name="ffd:OfferingNote" escape="1" contextRef="c_offering_1" id="fee_039">Represents Common Shares issuable under the VEON Ltd. 2021 Long Term Incentive Plan, VEON Ltd. 2021 Deferred Share Plan, and VEON Ltd. Umbrella Incentive Plan. The Common Shares may be represented by the Registrant&#8217;s American Depositary Shares (&#8220;ADSs&#8221;), with each representingtwenty-five (25) Common Shares. The ADSs have been registered under a registration statement on Form F-6, filed with the Commission on February 8, 2010.</ix:nonNumeric></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%">
<tr style="vertical-align: top; text-align: justify">
  <td style="width: 15pt; text-align: right">(2)</td><td style="width: 5pt"/>
  <td style="text-align: justify"><ix:nonNumeric name="ffd:OfferingNote" escape="1" contextRef="c_offering_2" id="fee_040">The offering price per unit and in the aggregate are estimated in accordance with Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $2.06 per share was determined by taking the average of the high and low sale prices of an ADS on the Nasdaq Global Select Market on April 10, 2026 and dividing by twenty-five (25), the number of Common Shares represented by each ADS.</ix:nonNumeric></td></tr>
  </table>

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  <td style="text-align: justify"><ix:nonNumeric name="ffd:OfferingNote" escape="1" contextRef="c_offering_3" id="fee_041">&#160;</ix:nonNumeric></td></tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Submission<br></strong></div></th>
<th class="th"><div>Apr. 16, 2026</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_SubmissionLineItems', window );"><strong>Submission [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Central Index Key</a></td>
<td class="text">0001468091<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Registrant Name</a></td>
<td class="text">VEON Ltd.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FormTp', window );">Form Type</a></td>
<td class="text">S-8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_SubmissnTp', window );">Submission Type</a></td>
<td class="text">S-8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeExhibitTp', window );">Fee Exhibit Type</a></td>
<td class="text">EX-FILING FEES<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingTableNa', window );">Offering Table N/A</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OffsetTableNa', window );">Offset Table N/A</a></td>
<td class="text">N/A<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeeExhibitTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeExhibitTp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:feeExhibitTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FormTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FormTp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingTableNa">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingTableNa</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:naItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OffsetTableNa">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OffsetTableNa</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:naItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_SubmissionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_SubmissionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_SubmissnTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_SubmissnTp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Offerings<br></strong></div></th>
<th class="th">
<div>Apr. 16, 2026 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingAxis=1', window );">Offering: 1</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingTable', window );"><strong>Offering:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_PrevslyPdFlg', window );">Fee Previously Paid</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeesOthrRuleFlg', window );">Other Rule</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTp', window );">Security Type</a></td>
<td class="text">Equity<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTitl', window );">Security Class Title</a></td>
<td class="text">Common shares, par value $0.001 pershare ("Common Shares")(1),reserved for issuance under theVEON Ltd. 2021 Long TermIncentive Plan, as amended<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_AmtSctiesRegd', window );">Amount Registered | shares</a></td>
<td class="nump">19,350,900<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxOfferingPricPerScty', window );">Proposed Maximum Offering Price per Unit</a></td>
<td class="nump">2.06<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxAggtOfferingPric', window );">Maximum Aggregate Offering Price</a></td>
<td class="nump">$ 39,862,854.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeRate', window );">Fee Rate</a></td>
<td class="nump">0.01381%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeAmt', window );">Amount of Registration Fee</a></td>
<td class="nump">$ 5,505.06<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingNote', window );">Offering Note</a></td>
<td class="text">Represents Common Shares issuable under the VEON Ltd. 2021 Long Term Incentive Plan, VEON Ltd. 2021 Deferred Share Plan, and VEON Ltd. Umbrella Incentive Plan. The Common Shares may be represented by the Registrant&#8217;s American Depositary Shares (&#8220;ADSs&#8221;), with each representingtwenty-five (25) Common Shares. The ADSs have been registered under a registration statement on Form F-6, filed with the Commission on February 8, 2010.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingAxis=2', window );">Offering: 2</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingTable', window );"><strong>Offering:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_PrevslyPdFlg', window );">Fee Previously Paid</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeesOthrRuleFlg', window );">Other Rule</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTp', window );">Security Type</a></td>
<td class="text">Equity<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTitl', window );">Security Class Title</a></td>
<td class="text">Common shares, par value $0.001 pershare ("Common Shares")(1),reserved for issuance under theVEON Ltd. 2021 Deferred SharePlan, as amended<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_AmtSctiesRegd', window );">Amount Registered | shares</a></td>
<td class="nump">16,067,350<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxOfferingPricPerScty', window );">Proposed Maximum Offering Price per Unit</a></td>
<td class="nump">2.06<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxAggtOfferingPric', window );">Maximum Aggregate Offering Price</a></td>
<td class="nump">$ 33,098,741.00<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeRate', window );">Fee Rate</a></td>
<td class="nump">0.01381%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeAmt', window );">Amount of Registration Fee</a></td>
<td class="nump">$ 4,570.94<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingNote', window );">Offering Note</a></td>
<td class="text">The offering price per unit and in the aggregate are estimated in accordance with Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $2.06 per share was determined by taking the average of the high and low sale prices of an ADS on the Nasdaq Global Select Market on April 10, 2026 and dividing by twenty-five (25), the number of Common Shares represented by each ADS.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingAxis=3', window );">Offering: 3</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingTable', window );"><strong>Offering:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_PrevslyPdFlg', window );">Fee Previously Paid</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeesOthrRuleFlg', window );">Other Rule</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTp', window );">Security Type</a></td>
<td class="text">Equity<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTitl', window );">Security Class Title</a></td>
<td class="text">Common shares, par value $0.001 per share ("Common Shares")(1), reserved for issuance under the VEON Ltd. Umbrella Incentive Plan<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_AmtSctiesRegd', window );">Amount Registered | shares</a></td>
<td class="nump">58,993,475<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxOfferingPricPerScty', window );">Proposed Maximum Offering Price per Unit</a></td>
<td class="nump">2.06<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxAggtOfferingPric', window );">Maximum Aggregate Offering Price</a></td>
<td class="nump">$ 121,526,558.50<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeRate', window );">Fee Rate</a></td>
<td class="nump">0.01381%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeAmt', window );">Amount of Registration Fee</a></td>
<td class="nump">$ 16,782.82<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingNote', window );">Offering Note</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_AmtSctiesRegd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of securities being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_AmtSctiesRegd</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total amount of registration fee (amount due after offsets).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeAmt</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The rate per dollar of fees that public companies and other issuers pay to register their securities with the Commission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeRate</td>
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<td>dtr-types:percentItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeesOthrRuleFlg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Checkbox indicating whether filer is using a rule other than 457(a), 457(o), or 457(f) to calculate the registration fee due.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeesOthrRuleFlg</td>
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<td>xbrli:booleanItemType</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum aggregate offering price for the offering that is being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_MaxAggtOfferingPric</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td><strong> Data Type:</strong></td>
<td>ffd:nonNegative100TMonetary2ItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_MaxOfferingPricPerScty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum offering price per share/unit being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_MaxOfferingPricPerScty</td>
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<td>ffd:nonNegativeDecimal4lItemType</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingNote</td>
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<td>dtr-types:textBlockItemType</td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The title of the class of securities being registered (for each class being registered).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingSctyTitl</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>ffd:securityTitleItemType</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Type of securities: "Asset-backed Securities", "ADRs/ADSs", "Debt", "Debt Convertible into Equity", "Equity", "Face Amount Certificates", "Limited Partnership Interests", "Mortgage Backed Securities", "Non-Convertible Debt", "Unallocated (Universal) Shelf", "Exchange Traded Vehicle Securities", "Other"</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingSctyTp</td>
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<td>na</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingTable</td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_PrevslyPdFlg</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingAxis=1</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingAxis=2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingAxis=2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingAxis=3">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingAxis=3</td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<div>Apr. 16, 2026 </div>
<div>USD ($)</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
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