<SEC-DOCUMENT>0001663577-24-000163.txt : 20240702
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ACCESSION NUMBER:		0001663577-24-000163
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20240627
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20240702
DATE AS OF CHANGE:		20240702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		241095059

	BUSINESS ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		(954) 951-8191

	MAIL ADDRESS:	
		STREET 1:		300 ARAGON AVENUE, SUITE 375
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURESNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20151124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PURE SNAX INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20150813

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	B-MAVEN, INC.
		DATE OF NAME CHANGE:	20110810
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><b>WASHINGTON, D.C. 20549<br/>
____________________</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_909_edei--DocumentType_c20240627__20240627_znVBUjl13Hcc"><ix:nonNumeric contextRef="AsOf2024-06-27" id="Fact000009" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>PURSUANT TO SECTION 13 OR 15(d) OF</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>THE SECURITIES EXCHANGE ACT OF 1934<br/> <br/> </b>Date
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
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    <td style="font-family: Courier New, Courier, Monospace"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities registered pursuant to Section 12(b) of the Act: None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is an emerging growth company
as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
(&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Emerging growth company&#160;&#160;&#160;<span id="xdx_90E_edei--EntityEmergingGrowthCompany_c20240627__20240627_zM82OPJYTR6"><ix:nonNumeric contextRef="AsOf2024-06-27" format="ixt:booleanfalse" id="Fact000027" name="dei:EntityEmergingGrowthCompany">[ ]</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">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 13(a) of the Exchange Act.&#160;&#160;&#160;&#160;&#160; [ ]</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></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"><b>&#160;</b></p>

<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"><b>SECTION 1 - REGISTRANT'S BUSINESS AND OPERATIONS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>ITEM 1.01 - ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As previously reported, on January 19, 2024, we entered into a Share Purchase
Agreement (&#8220;Purchase Agreement&#8221;) with Yukon River Holdings, Ltd. (&#8220;Yukon River&#8221;), a corporation formed under the
laws of the British Virgin Islands (&#8220;Seller&#8221;) concerning the contemplated sale by Seller and the purchase by us of 51% of
the ordinary shares Seller holds in QXTEL LIMITED, a company incorporated in England and Wales (the &#8220;Company&#8221;). The Purchase
Agreement was first amended on April 1, 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The purchase price (the &#8220;Purchase Price&#8221;) payable to the Seller
for the shares is US $5,000,000. Upon the execution of the Purchase Agreement, we deposited US $1,500,000 into escrow that released at
closing, which has been credited against the Purchase Price.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">In addition to the US $1,500,000 escrow deposit that we paid as part of
the Purchase Price, we paid another US $1,500,000 in cash at closing, and we issued a promissory note for the balance of US $2,000,000.00
to the Seller.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">On June 27, 2024, we entered into a second amendment to the Purchase Agreement
(the &#8220;Amendment&#8221;) that required us to issue an amended and restated promissory note to the Seller. We have paid down US $200,000
of the note, so the amended and restated promissory note was issued in the principal amount of US $1,800,000.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">The amended and restated promissory note also changed the payment structure,
from installment payments of US $200,000 for each of the months of May through November (US $1,400,000) with a balloon payment of US $600,000,
to monthly installments of US $75,000 plus interest during 2024, and US $212,500 plus interest during the first 6 months of 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We also revised the Earnout Payment due to the Seller. The Earnout Payment
was redefined at US $721,034.50 net income, to be achieved in Q2, Q3 and Q4 of 2024. The US $1,000,000 payment that IQSTEL has to pay
upon achievement of the Earnout Payment will be paid during the first half of 2025, in monthly installments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The foregoing description of the Amendment is not complete and is qualified
in its entirety by reference to the text of such document, which is filed as Exhibit 2.1 hereto and which is incorporated herein by reference.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>SECTION 9 &#8211; <span style="font-family: Times New Roman, Times, Serif; text-transform: uppercase">Financial
Statements and Exhibits</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-transform: uppercase"><b>Item 9.01 Financial Statements
and Exhibits. </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in"><b>&#160;</b></p>

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    <td style="font: 10pt Courier New, Courier, Monospace; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Exhibit No.</b></span></td>
    <td style="font: 10pt Courier New, Courier, Monospace; width: 90%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
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    <td style="font: 10pt Courier New, Courier, Monospace; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif">2.1</span></td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding-right: 5.4pt; padding-left: 5.4pt"><a href="ex2_1.htm"><span style="font-family: Times New Roman, Times, Serif">Second Amendment to Share Purchase Agreement, dated June 27, 2024</span></a></td></tr>
  </table>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>iQSTEL Inc.</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration: underline">/s/ Leandro Iglesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias<br/>
Chief Executive Officer</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Date July 2, 2024</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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<DOCUMENT>
<TYPE>EX-2.1
<SEQUENCE>2
<FILENAME>ex2_1.htm
<DESCRIPTION>SECOND AMENDMENT TO SHARE PURCHASE AGREEMENT, DATED JUNE 27, 2024
<TEXT>
<HTML>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

<P STYLE="margin: 0pt 10pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><B><FONT STYLE="letter-spacing: -0.3pt">TO</FONT></B></P>

<P STYLE="margin: 0pt 10pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><B>SHARE PURCHASE <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></B></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 58.55pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="letter-spacing: -0.2pt"><B>THIS</B></FONT><B>&#9;<FONT STYLE="letter-spacing: -0.1pt">SECOND</FONT>&#9;<FONT STYLE="letter-spacing: -0.1pt">AMENDMENT</FONT>&#9;<FONT STYLE="letter-spacing: -0.25pt">TO</FONT>&#9;<FONT STYLE="letter-spacing: -0.1pt">SHARE</FONT>&#9;<FONT STYLE="letter-spacing: -0.1pt">PURCHASE</FONT>&#9;<FONT STYLE="letter-spacing: -0.1pt">AGREEMENT </FONT></B>(&ldquo;<U>Amendment</U>&rdquo;),
dated effective as of June 27, 2024, is made by and between iQSTEL Inc., a Nevada corporation (&quot;<U>Buyer</U>&quot;), and Yukon
River Holdings, Ltd., a corporation formed under the laws of the British Virgin Islands (&ldquo;<U>Seller</U>&rdquo;). Buyer and
Seller may hereinafter be referred to individually as a &ldquo;<U>Party</U>&rdquo; and collectively as the
&quot;<U>Parties.</U>&quot; All capitalized terms contained herein shall have the meanings ascribed thereto in the Share Purchase
Agreement (as defined below).</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0; text-align: center"><U>W I T N E S S E T <FONT STYLE="letter-spacing: -0.25pt">H</FONT></U><FONT STYLE="letter-spacing: -0.25pt"><FONT STYLE="font-weight: normal">:</FONT></FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 58.55pt 0 6pt; text-align: justify; text-indent: 0.5in">WHEREAS, the Parties
entered into that certain Share Purchase Agreement dated as of January 19, 2024 by and between the Seller and the Buyer and that certain
First Amendment to Share Purchase Agreement dated as of April 1, 2024 (collectively, the &ldquo;<U>Share Purchase Agreement</U>&rdquo;),
whereby the Buyer purchased fifty-one (51) ordinary B shares of the Company held in the name of Seller, which represented fifty-one percent
(51%) of the issued ordinary shares of the Company (collectively, the &quot;<U>Shares</U>&quot;) for the consideration and on the terms
and conditions set forth therein; and</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 58.8pt 0 6pt; text-align: justify; text-indent: 0.5in">WHEREAS, the transactions
contemplated by the Share Purchase Agreement closed on April 1, 2024; and</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 42pt">WHEREAS, the Parties wish to amend the Share Purchase Agreement
as set forth <FONT STYLE="letter-spacing: -0.1pt">herein.</FONT></P>

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

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0.8in 0 6pt; text-align: justify; text-indent: 36.05pt">NOW, THEREFORE,
in consideration of the Recitals and the material covenants and agreements herein contained, the receipt and sufficiency of which are
hereby acknowledged, the Parties agree as follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 12.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42pt"></TD><TD STYLE="width: 35.95pt"><FONT STYLE="font-size: 12pt">1.</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 12pt">The above Recitals are true and correct and are incorporated herein by <FONT STYLE="letter-spacing: -0.1pt">reference.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.3pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">The Promissory Note attached as Exhibit A to the Share Purchase Agreement shall be amended and restated
in its entirety by the Amended and Restated Secured Promissory Note attached to this Amendment as <B><U>Exhibit A</U></B> (&ldquo;<U>A&amp;R
Promissory Note</U>&rdquo;). The Parties acknowledge and agree that notwithstanding the original principal amount of the Promissory Note,
the Buyer has paid US $200,000.00 of principal thereunder and, therefore, the original principal balance of the A&amp;R Promissory Note
shall be US $1,800,000.00.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.4pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">3.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Section 2(f)(i) of the Share Purchase Agreement shall be deleted in its entirety and replaced with
the following:</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 94.3pt 0 42pt; text-align: justify; text-indent: 0.5in">&ldquo;(i) <U>Earn-Out
Payment</U><I>.</I> For the period commencing on April 1, 2024 and ending December 31, 2024 (the &ldquo;<U>Determination Period</U>&rdquo;),
Seller may receive an earn-out payment (&ldquo;<U>Earn-Out Payment</U>&rdquo;), as additional consideration for the Shares, as set forth
in Section 2(f)(ii) below.&rdquo;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 94.3pt 0 42pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.55pt 57.55pt 0 6pt; text-align: left; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Section 2(f)(ii) of the Share Purchase
Agreement shall be deleted in its entirety and replaced with the following:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 78pt"><FONT STYLE="letter-spacing: -0.1pt">&ldquo;(ii)</FONT>&#9;<U>Earn-Out
Payment <FONT STYLE="letter-spacing: -0.1pt">Thresholds</FONT></U><FONT STYLE="letter-spacing: -0.1pt">.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 94.3pt 0 42pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(A)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">If the Company has positive Net Income equal to or greater than US $721,034.50 during the Determination
Period, then Buyer shall pay to Seller an Earn-Out Payment equal to the Earn-Out Amount. The Parties acknowledge and agree that the term
&ldquo;Earn-Out Amount&rdquo; is defined in Section 1 hereof as One Million 00/100 Dollars (US $1,000,000.00).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 94.3pt 0 42pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(B)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font-size: 12pt">If
the Company has positive Net Income greater than $540,775.88 (i.e., 75% of a target
of $721,034.50) but less than US $721,034.50 during the Determination Period, then Buyer shall pay to Seller an Earn-Out Payment equal
to the Earn-Out Amount multiplied by a fraction, (x) the numerator of which is the actual Net Income achieved by the Company during the
Determination Period, and (y) the denominator of which is $721,034.50.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 94.2pt 0 42pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(C)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">If the Company has positive Net Income of equal to or less than $540,775.88 (i.e., 75% of a target
of $721,034.50) during the Determination Period, then the Determination Period shall be extended by ninety (90) days to March 31, 2025
(the &ldquo;<U>Extended Determination Period</U>&rdquo;), whereby the Company shall be given the opportunity to achieve Net Income of
greater than $540,775.88 during the Extended Determination Period. If the Determination Period is extended and the Company has positive
Net Income greater than $540,775.88 during the Extended Determination Period, then Buyer shall pay to Seller an Earn-Out Payment equal
to the Earn-Out Amount multiplied by a fraction, (x) the numerator of which is the actual Net Income achieved by the Company during the
Extended Determination Period, and (y) the denominator of which is $721,034.50.&rdquo;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.5pt 0 6pt; text-align: left; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">5.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Section 2(f)(iii) of the Share Purchase Agreement shall be deleted in its entirety and replaced with
the following:</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.05pt 94.35pt 0 42pt; text-align: justify; text-indent: 0.5in">&ldquo;(iii)
<U>Earn-Out Report</U>. If the Company is entitled to an Earn-Out Payment pursuant to Section 2(f)(ii)(A) or (B), then by January 15,
2025, Seller will prepare and deliver to Buyer a report, (A) setting forth, in reasonable <FONT STYLE="letter-spacing: -0.1pt">detail,</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 94.2pt 0 42pt; text-align: justify">(1) a computation of the Net Income
during the Determination Period, and (2) the computation of the Earn-Out Payment as set forth herein, and (B) attaching a copy of the
unaudited balance sheets and statements of comprehensive income, changes in equity, and cash flow as of and for the fiscal year ended
December 31, 2024 for the Company (the &ldquo;<U>Earn-Out Report</U>&rdquo;). If the Company is entitled to an Earn-Out Payment pursuant
to Section 2(f)(ii)(C), then by April 15, 2025, Seller will prepare and deliver to Buyer an Earn-Out Report that will also include a copy
of the unaudited balance sheets and statements of comprehensive income, changes in equity, and cash flow as of and for the three months
ended March 31, 2025 for the Company. The Earn-Out Report provided by Seller to the Buyer shall be binding on the Parties.&rdquo;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 94.2pt 0 42pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.55pt 0.8in 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">6.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Section 2(f)(iv) of the Share Purchase
Agreement shall be deleted in its entirety and replaced with &ldquo;<U>Intentionally Omitted</U>.&rdquo;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.7pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">7.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Section 2(f)(v) of the Share Purchase Agreement shall be deleted in its entirety and replaced with
the following:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 94.05pt 0 42pt; text-align: justify; text-indent: 0.5in">&ldquo;<U>Timing
and Manner of Earn-Out Payment</U><I>.</I> The Earn-Out Payment, if any, shall be payable by Buyer in the form of a secured promissory
note, which is attached hereto as <B><U>Exhibit B</U></B> (the &ldquo;<U>Earn-Out Promissory Note</U>&rdquo;). If Seller is entitled to
an Earn-Out Payment pursuant to Section 2(f)(ii)(A) or (B), then Buyer shall execute the Earn-Out Promissory Note providing for six (6)
monthly payments with the first payment thereunder by January 31, 2025. If Seller is entitled to an Earn-Out Payment pursuant to Section
2(f)(ii)(C), then Buyer shall execute the Earn-Out Promissory Note providing for three (3) monthly payments with the first payment thereunder
by April 30, 2025. The obligations of Buyer under the Earn-Out Promissory Note shall be secured by a pledge of the remaining thirty (30)
ordinary B shares of the Company held in Buyer&rsquo;s name pursuant to and in accordance with an Amended and Restated Share Pledge Agreement,
the form of which is attached hereto as <B><U>Exhibit C</U></B> (&ldquo;<U>A&amp;R Share Pledge Agreement</U>&rdquo;). The A&amp;R Share
Pledge Agreement will be executed by Buyer and Seller at the time the Earn-Out Promissory Note is executed by Buyer.&rdquo;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">8.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">In all other respects the Share Purchase Agreement remains in full force and effect, subject to the
effect of this Amendment. To the extent there are any inconsistencies between the terms contained in this Amendment and the Share Purchase
Agreement, the terms of this Amendment shall control.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.4pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">9.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">This Amendment may be executed in one or more counterparts, and shall become effective only when
the Parties hereto have each executed one or more counterparts. Each counterpart shall be deemed an original, but all of the counterparts
shall constitute one Amendment. A facsimile copy or an electronic copy of this Amendment and any signatures on any counterpart hereof
shall be considered for all purposes as originals.</FONT></P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.05pt 52.35pt 0 0; text-align: center">[Signature Page <FONT STYLE="letter-spacing: -0.1pt">Follows]</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.05pt 52.35pt 0 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.55pt 53.4pt 0 6pt; text-indent: 0.5in">IN WITNESS WHEREOF, the Parties have
caused this Amendment to be duly executed on the date first written above.</P>

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

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.15in; text-align: left"><FONT STYLE="letter-spacing: -0.1pt">SELLER:</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 19.3pt 0 3.15in"><B>YUKON
RIVER HOLDINGS LTD.</B>, a corporation formed under the laws of the British Virgin Islands</P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.15in">By: <U>/s/ Tolga Alemdar</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 173.35pt 0 3.15in">Name: Tolga Alemdar</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 173.35pt 0 3.15in">Title: Director</P>

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

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

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 0 226.75pt; text-align: left"><FONT STYLE="letter-spacing: -0.1pt">BUYER:</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 226.75pt"><B>IQSTEL
INC.</B>, a Nevada <FONT STYLE="letter-spacing: -0.1pt">corporation</FONT></P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 226.75pt">By: <U> /s/ Leandro Jose Iglesias</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.15in">Name: Leandro Jose <FONT STYLE="letter-spacing: -0.1pt">Iglesias</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.15in">Title: President &amp; Chief Executive <FONT STYLE="letter-spacing: -0.1pt">Officer</FONT></P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 2.35pt 0 0">&nbsp;</P>

<P STYLE="text-indent: 20pt; text-align: center; font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><B>[Signature Page to Second Amendment to the Share Purchase
<FONT STYLE="letter-spacing: -0.1pt">Agreement]</FONT></B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 97.65pt"><B><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></B></P>


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<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.55pt; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.55pt; margin-bottom: 0; text-align: center">EXHIBIT
<FONT STYLE="letter-spacing: -0.5pt">A</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><U>A&amp;R PROMISSORY <FONT STYLE="letter-spacing: -0.2pt">NOTE</FONT></U></B></P>

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

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(See <FONT STYLE="letter-spacing: -0.1pt">Attached)</FONT></P>




<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center"></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center"></P>

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<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center">AMENDED AND
RESTATED</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center"><U>SECURED PROMISSORY NOTE</U></P>

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

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

<P STYLE="text-align: left; font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 6pt"><FONT STYLE="letter-spacing: -0.1pt">$1,800,000.00</FONT>&#9;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right; text-indent: 20pt; margin: 0pt 58.35pt 0pt 6pt">June
27, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in">FOR VALUE RECEIVED,
the undersigned, iQSTEL INC., a Nevada corporation (&quot;<U>Obligor</U>&quot;), hereby promises to pay to the order of YUKON RIVER HOLDINGS
LTD., a corporation formed under the laws of the British Virgin Islands (&quot;<U>Holder</U>&quot;), the principal amount of ONE MILLION
EIGHT HUNDRED THOUSAND AND 00/100 DOLLARS <FONT STYLE="letter-spacing: -0.25pt">(US</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 6pt">$1,800,000.00), which shall be payable as provided <FONT STYLE="letter-spacing: -0.1pt">below.</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 42pt">The Obligor agrees as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.8pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">1.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Amendment and Restatement</U></B>. Obligor and Holder (by acceptance hereof) acknowledge and
agree that (a) this Amended and Restated Secured Promissory Note (&ldquo;<U>Note</U>&rdquo;) (i) amends, restates and supersedes that
certain Secured Promissory Note dated April 1, 2024 in the original principal amount of $2,000,000.00 executed by Obligor in favor of
Holder (the &ldquo;<U>Original Note</U>&rdquo;), and (iii) is a restatement and substitution of, and not in repayment of, the obligations
under the Original Note, and (b) the total principal indebtedness of Obligor under the Original Note as of the date of this Note is $1,800,000.00,
which is the face amount of this Note. Obligor further agrees that the total principal indebtedness as reflected herein shall be paid
in accordance with the terms, covenants and conditions of this Note, and not in accordance with the terms, covenants and conditions of
the Original Note. Nothing herein is intended, nor shall be deemed to constitute a novation of the indebtedness evidenced by the Original
Note.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0.8in 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Share Purchase Agreement; Security</U></B>. This Note has been executed and delivered pursuant
to that certain Share Purchase Agreement dated as of January 19, 2024, as amended by that certain First Amendment of the Share Purchase
Agreement dated April 1, 2024 and by that certain Second Amendment of the Share Purchase Agreement dated June 27, 2024 by and between
Obligor and Holder (collectively, the &ldquo;<U>Share Purchase Agreement</U>&rdquo;). Any capitalized terms not otherwise defined herein
shall have the meanings given to them in the Share Purchase Agreement. The obligations under this Note shall continue to be secured by
Obligor&rsquo;s pledge of <FONT STYLE="letter-spacing: -0.3pt">twenty-one (21) ordinary B shares of the Company held in the name of Obligor
pursuant to that certain </FONT>Share Pledge Agreement dated as of April 1, 2024 executed by Obligor and Holder (the &ldquo;<U>Pledge
Agreement</U>&rdquo;), which documents the pledge of the above-described collateral and sets forth certain other rights and remedies of
Holder.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.05pt 58.5pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">3.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Interest</U></B>. Interest shall accrue on the outstanding principal amount of this Note, commencing
on the date hereof, until this Note is paid in full, at a rate equal to 4.89% per annum.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.45pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Payment Schedule</U></B>. Obligor shall make payments of principal, plus all accrued and unpaid
interest thereon, in the amounts and on the dates as set forth in the payment schedule attached hereto as <B><U>Exhibit A</U></B>. All
payments shall be made to Holder via wire transfer, automated clearing house or other electronic transfer to an account designated in
writing by Holder or such other place as Holder may designate in writing from time to time. If the payment date falls on any day other
than a Business Day, the payment shall be made on the next Business Day.</FONT></P>

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

<P STYLE="margin: 0"></P>

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


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.95pt 58.4pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">5.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Maturity</U></B>. The entire outstanding principal balance of this Note, together with all
accrued but unpaid interest and any other sums then outstanding under this Note, shall be due and payable on the earlier of (a) June 30,
2025, or (b) on the date (i) the Company shall merge or consolidate with or into any person, firm or entity, (ii) the Company shall sell
all or substantially all of the assets of the Company, or (iii) the Company shall dissolve or liquidate (the &ldquo;<U>Maturity <FONT STYLE="letter-spacing: -0.1pt">Date</FONT></U><FONT STYLE="letter-spacing: -0.1pt">&rdquo;).</FONT></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.15pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">6.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Form of Payment; Prepayments; Late Charge</U></B>. To the extent that any payment hereunder
is made in cash, such payments shall be made in lawful money of the United States of America. This Note may be prepaid in whole or in
part at any time without penalty upon the prior written consent of Holder. If any payments are not timely made, Obligor shall also pay
to Holder a late charge equal to five percent (5%) of the payment that is past due for ten (10) or more calendar days after the date such
payment is due. Acceptance by Holder of any late payment without an accompanying late charge shall not be deemed a waiver of Holder&rsquo;s
right to collect such late charge or to collect a late charge for any subsequent late payment received.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">7.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Acceleration Upon Default</U></B>. Holder may declare the entire unpaid balance of this Note
to be immediately due and payable upon written demand, at Holder's election, if any one or more of the following events of default (each,
an &quot;<U>Event of Default</U>&quot;) shall occur:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.5pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Obligor shall fail to timely make any payment due on this Note as and when payable, whether by acceleration
or otherwise, and such failure continues uncured (with or without notice) for a period of ten (10) calendar days after the date such payment
is due.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.4pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Should (i) Obligor commence any case, proceeding or other action (collectively, &quot;<U>Proceeding</U>&quot;)
(A) under any existing or future law of any jurisdiction, domestic or foreign, relating to bankruptcy, insolvency, reorganization or similar
relief of debtors, seeking to have an order for relief entered with respect to it, or seeking to adjudicate it a bankrupt or insolvent,
or seeking reorganization, arrangement, adjustment, winding-up, liquidation, dissolution, composition or other similar relief with respect
to it or its debts, or (B) seeking appointment of a receiver, trustee, custodian or other similar official for it or for all or any substantial
part of its assets, or (ii) Obligor make a general assignment for the benefit of its creditors; or (iii) there be commenced against Obligor
any Proceeding of a nature referred to in clauses (i) or (ii) above, which results either in the entry of an order for relief (&quot;<U>Order</U>&quot;)
or appointment, and any such Order or appointment remains undismissed in a manner reasonably satisfactory to Holder for a period of sixty
(60) days (the foregoing shall include the commencement against Obligor of any Proceeding seeking issuance of a warrant of attachment,
execution, distraint or similar process against all or any substantial part of its assets which results in the entry of an Order for any
such relief which remains undismissed in a manner reasonably satisfactory to Holder for sixty (60) days); or (iv) Obligor takes any action
substantially in furtherance of, or expressly indicating its consent to, approval of or acquiescence in, any of the acts set forth in
clauses (i), (ii) or (iii) above.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.05pt 58.4pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Obligor is in material breach of any provision of the Pledge Agreement or any other agreement or
promissory note with the Holder; provided, that Obligor shall have thirty</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 53.4pt 0 6pt">(30) days to cure such breach (ten (10) days if a monetary
breach) following written notice by the Holder thereof.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 53.4pt 0 6pt">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.95pt 58pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">8.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Default Rate of Interest</U></B>. At Holder&rsquo;s sole option, the entire unpaid principal
balance of the Note shall bear interest until paid at the highest rate allowed by applicable law (the &ldquo;<U>Default Rate</U>&rdquo;)
after the occurrence and during the continuation of any Event of Default (regardless of whether Holder has demanded payment of this Note);
<I>provided, however</I>, that after judgment such sums shall bear interest at the greater of the Default Rate or the rate prescribed
by applicable law for judgments.</FONT></P>

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<TD STYLE="width: 42pt"></TD><TD STYLE="width: 35.95pt"><FONT STYLE="font-weight: normal">9.</FONT></TD><TD><U>Certain <FONT STYLE="letter-spacing: -0.1pt">Remedies</FONT></U><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.65pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt"><U>Costs and Expenses</U>. Obligor agrees to pay all reasonable costs and
expenses </FONT><FONT STYLE="font-size: 12pt">including, without limitation, reasonable attorneys' fees at pre-trial, trial and appellate
levels, incurred or payable by Holder in enforcing each provision of this Note including, without limitation, respecting the collection
of any and all amounts payable under this Note.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.55pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Rights and Remedies of Holder</U>. Holder shall have all rights and remedies provided for by any
applicable law of any kind (including all forms of legal and equitable relief) with respect to any acceleration or any other breach or
default hereunder and Holder shall in addition have any other rights and remedies provided for in this Note or the Pledge Agreement. All
rights and remedies contemplated in the preceding sentence shall be independent and cumulative, and may, to the extent permitted by applicable
law, be exercised concurrently or separately, and the exercise of any one right or remedy shall not be deemed to be an election of such
right or remedy or to preclude or waive the exercise of any other right or remedy.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.25pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">10.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Waiver and Consent</U></B>. To the fullest extent permitted by law, Obligor hereby: (a) waives
demand, presentment, protest, notice of dishonor, suit against or joinder of any other person, and all other requirements necessary to
charge or hold Obligor liable with respect to the Note; (b) waives any right to immunity or exemption of any property, wherever located,
from garnishment, levy, execution, seizure or attachment prior to or in execution of judgment, or sale under execution or other process
for the collection of debts; (c) submits to the jurisdiction of the state and federal courts in the State of Florida for purposes of any
action or proceeding under this Note; (d) agrees that the venue of any such action or proceeding may be laid in Miami-Dade County, Florida
and waives any claim that the same is an inconvenient forum. Until Holder receives all sums due under this Note in immediately available
funds, Obligor shall not be released from liability with respect to this Note unless Holder expressly releases Obligor in a writing signed
by Holder.</FONT></P>

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<TD STYLE="width: 42pt"></TD><TD STYLE="width: 35.95pt"><FONT STYLE="font-weight: normal">11.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><U>General</U><FONT STYLE="font-weight: normal">.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.45pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Documentary Stamp Taxes</U>. Obligor shall pay any and all stamp and other taxes (including, without
limitation, documentary stamp and intangible taxes), filing fees and other costs and expenses in connection with the execution and delivery
of this Note, the other instruments and documents to be delivered hereunder, and agrees to save Holder harmless from and against any and
all liabilities with respect to or resulting from any delay in paying or omission to pay such costs and expenses.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.6pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Severability</U>. If any provision of this Note or the application thereof to any person(s) or
circumstance(s) shall be invalid or unenforceable to any extent, (i) the remainder of</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 58.6pt 0pt 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 58.5pt 0 6pt; text-align: justify">this
Note and the application of such provision to other persons or circumstance(s) shall not be affected thereby; and (ii) each such provision
shall, as to such person or circumstances as to which it is not enforceable in full, be enforced to the greatest extent permitted by law.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.5pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Amendments; Pronouns; No Waiver; Successors and Assigns</U>. No amendment, modification, rescission,
waiver, forbearance or release of any provision of this Note shall be valid or binding unless made in writing and executed by a duly authorized
representative of Obligor and Holder. No consent or waiver, express or implied, by Holder to or of any breach by Obligor in the performance
by it of any of its obligations hereunder shall be deemed or construed to be a consent to or waiver of the breach in the performance of
the same or any other obligation of Obligor hereunder. Failure on the part of Holder to complain of any act or failure to act by Obligor
or to declare Obligor in breach irrespective of how long such failure continues, shall not constitute a waiver by Holder of any of her
rights hereunder. All consents and waivers shall be in writing. All of the terms, covenants and conditions contained in this Note shall
be binding upon and inure to the benefit of the parties hereto and their respective successors and assigns; provided, that Obligor's obligations
hereunder may not be delegated to any other person without the prior consent of Holder and any such attempted delegation without such
consent shall be void.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.45pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(d)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Governing Law</U>. This Note, including the performance and enforceability hereof, shall be governed
by and construed in accordance with the laws of the State of Florida, without regard to the principles of conflicts of law which might
otherwise require the application of the law of another jurisdiction.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.25pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt; letter-spacing: -0.05pt">(e)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt; letter-spacing: -0.05pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>WAIVER OF JURY TRIAL</U>. HOLDER AND OBLIGOR (BY ACCEPTANCE OF THIS NOTE), HAVING BEEN REPRESENTED
BY COUNSEL OR BY HAVING THE OPPORTUNITY TO BE REPRESENTED BY COUNSEL, EACH KNOWINGLY AND VOLUNTARILY WAIVE ANY RIGHT TO A TRIAL BY JURY
IN ANY ACTION OR PROCEEDING TO ENFORCE OR DEFEND ANY RIGHTS UNDER THIS NOTE OR ANY RELATED AGREEMENT OR UNDER ANY AMENDMENT, INSTRUMENT,
DOCUMENT OR AGREEMENT DELIVERED OR WHICH MAY IN THE FUTURE BE DELIVERED IN CONNECTION WITH THIS NOTE, AND AGREE THAT ANY SUCH ACTION OR
PROCEEDING WILL BE TRIED BEFORE A COURT AND NOT BEFORE A JURY. OBLIGOR AGREES THAT IT WILL NOT ASSERT ANY CLAIM AGAINST HOLDER ON ANY
THEORY OF LIABILITY FOR SPECIAL, INDIRECT, CONSEQUENTIAL, INCIDENTAL OR PUNITIVE DAMAGES. HOLDER AGREES THAT IT WILL NOT ASSERT ANY CLAIM
AGAINST OBLIGOR ON ANY THEORY OF LIABILITY FOR SPECIAL, INDIRECT, CONSEQUENTIAL, INCIDENTAL OR PUNITIVE <FONT STYLE="letter-spacing: -0.1pt">DAMAGES.</FONT></FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center">[Signature Page <FONT STYLE="letter-spacing: -0.1pt">Follows]</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.05pt 52.35pt 0 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 0 0 42pt"><FONT STYLE="letter-spacing: -0.1pt">The Obligor has executed
and delivered this Note as of the day and year first above written.</FONT></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 258pt; text-align: left"><FONT STYLE="letter-spacing: -0.1pt">OBLIGOR:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 258pt"><B>iQSTEL
INC.</B>, a Nevada <FONT STYLE="letter-spacing: -0.1pt">corporation</FONT></P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 91.05pt 0 258pt"><FONT STYLE="letter-spacing: -0.2pt">By:</FONT><U>
/s/ Leandro Jose Iglesias</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 91.05pt 0 258pt">Name: Leandro Jose Iglesias</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 258pt">Title: President &amp; Chief Executive <FONT STYLE="letter-spacing: -0.1pt">Officer</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 258pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></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: 12pt Times New Roman, Times, Serif; margin: 0 0 0 258pt"><FONT STYLE="letter-spacing: -0.1pt"></FONT></P>




<P STYLE="font: 12pt/200% Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 12pt/200% Times New Roman, Times, Serif; text-align: center; margin-top: 3.95pt; margin-bottom: 0"><B>EXHIBIT A</B></P>

<P STYLE="font: 12pt/200% Times New Roman, Times, Serif; text-align: center; margin-top: 3.95pt; margin-bottom: 0"><B><U>PAYMENT SCHEDULE</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 11pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; border: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Due <FONT STYLE="letter-spacing: -0.2pt">Date</FONT></U></B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Principal <FONT STYLE="letter-spacing: -0.1pt">Payment</FONT></U></B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.45pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Interest <FONT STYLE="letter-spacing: -0.1pt">Payment</FONT></U></B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.4pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Total <FONT STYLE="letter-spacing: -0.1pt">Payment</FONT></U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">June 28, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$75,000.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$6,752.22</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$81,752.22</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">July 31, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$75,000.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$7,626.39</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$82,626.39</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 0.05pt; padding-left: 5.35pt; text-align: left"><FONT STYLE="font-size: 12pt">August 30, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$75,000.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$6,631.64</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$81,631.64</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">September 30, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$75,000.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$6,541.21</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$81,541.21</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">October 31, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$75,000.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$6,229.73</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$81,229.73</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">November 29, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$75,000.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$5,536.42</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$80,536.42</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">December 30, <FONT STYLE="letter-spacing: -0.2pt">2024</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$75,000.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$5,606.75</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$80,606.75</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">January 31, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$212,500.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.4pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$5,466.08</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.3pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$217,966.08</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">February 28, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$212,500.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.4pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$3,985.68</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.3pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$216,485.68</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 0.05pt; padding-left: 5.35pt; text-align: left"><FONT STYLE="font-size: 12pt">March 31, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$212,500.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 0.35pt; padding-left: 0.4pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$3,530.18</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 0.35pt; padding-left: 0.3pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$216,030.18</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">April 30, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$212,500.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.4pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$2,562.23</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.3pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$215,062.23</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">May 30, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$212,500.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.4pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$1,708.15</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.3pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt">$214,208.15</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt">June 30, <FONT STYLE="letter-spacing: -0.2pt">2025</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.65pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; text-decoration: underline double; letter-spacing: -0.1pt">$212,500.00</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.5pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; text-decoration: underline double; letter-spacing: -0.1pt">$882.54</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.55pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; text-decoration: underline double; letter-spacing: -0.1pt">$213,382.54</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 12.8pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt"><B>TOTALS:</B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.35pt; text-align: center; line-height: 12.8pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt"><B>$1,800,000.00</B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.3pt; text-align: center; line-height: 12.8pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt"><B>$63,059.23</B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.65pt; padding-left: 0.3pt; text-align: center; line-height: 12.8pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt"><B>$1,863,059.23</B></FONT></TD></TR>
  </TABLE>

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

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 3.55pt; margin-bottom: 0; text-align: center"><B>EXHIBIT
<FONT STYLE="letter-spacing: -0.5pt">B</FONT></B></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><B><U>EARN-OUT
PROMISSORY</U></B></FONT><B><U> <FONT STYLE="letter-spacing: -0.2pt">NOTE</FONT></U></B></P>

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

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(See <FONT STYLE="letter-spacing: -0.1pt">Attached)</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 52.25pt 0 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center"><U>SECURED PROMISSORY <FONT STYLE="letter-spacing: -0.2pt">NOTE</FONT></U></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Earn-Out <FONT STYLE="letter-spacing: -0.1pt">Payment)</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 52.3pt 0 0; text-align: left"><FONT STYLE="letter-spacing: -0.25pt">$[</FONT>____________________]</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 52.3pt 0 0; text-align: right"><FONT STYLE="letter-spacing: -0.5pt">[</FONT>_________________&#9;],
<FONT STYLE="letter-spacing: -0.2pt">2025</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in">FOR VALUE RECEIVED,
the undersigned, iQSTEL INC., a Nevada corporation (&quot;<U>Obligor</U>&quot;), hereby promises to pay to the order of YUKON RIVER HOLDINGS
LTD., a corporation formed under the laws of the British Virgin Islands (&quot;<U>Holder</U>&quot;), the principal amount of [&#9;________________]
AND [ ]/100 DOLLARS (US $[<U></U>________________]), which shall be payable as provided below.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 42pt">The Obligor agrees as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 57.75pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">1.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Share Purchase Agreement; Security</U></B>. This Secured Promissory Note (&ldquo;<U>Note</U>&rdquo;)
has been executed and delivered pursuant to that certain Share Purchase Agreement dated as of January 19, 2024, as amended by that certain
First Amendment of the Share Purchase Agreement dated April 1, 2024 and by that certain Second Amendment of the Share Purchase Agreement
dated June 27, 2024 by and between Obligor and Holder (collectively, the &ldquo;<U>Share Purchase Agreement</U>&rdquo;). Any capitalized
terms not otherwise defined herein shall have the meanings given to them in the Share Purchase Agreement. The obligations under this Note
are secured by Obligor&rsquo;s pledge of thirty (30) ordinary B shares of the Company held in the name of Obligor pursuant to that certain
Amended and Restated Share Pledge Agreement of even date herewith executed by Obligor <FONT STYLE="letter-spacing: -0.2pt">and Holder
(the &ldquo;<U>Pledge Agreement</U>&rdquo;), which documents the pledge of the above-described collateral </FONT>and sets forth certain
other rights and remedies of Holder.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Interest</U></B>. Interest shall accrue on the outstanding principal amount of this Note, commencing
on the date hereof, until this Note is paid in full, at a rate equal to 4.89% per annum.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">3.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Payment Schedule</U></B>. Obligor shall make payments of principal, plus all accrued and unpaid
interest thereon, in the amounts and on the dates as set forth in the payment schedule attached hereto as <B><U>Exhibit A</U></B>. All
payments shall be made to Holder via wire transfer, automated clearing house or other electronic transfer to an account designated in
writing by Holder or such other place as Holder may designate in writing from time to time. If the payment date falls on any day other
than a Business Day, the payment shall be made on the next Business Day.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.05pt 58.25pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Maturity</U></B>. The entire outstanding principal balance of this Note, together with all
accrued but unpaid interest and any other sums then outstanding under this Note, shall be due and payable on the earlier of (a) [<U>&#9;</U>],
or (b) on the date (i) the Company shall merge or consolidate with or into any person, firm or entity, (ii) the Company shall sell all
or substantially all of the assets of the Company, or (iii) the Company shall dissolve or liquidate (the &ldquo;<U>Maturity <FONT STYLE="letter-spacing: -0.1pt">Date</FONT></U><FONT STYLE="letter-spacing: -0.1pt">&rdquo;).</FONT></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.1pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">5.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Form of Payment; Prepayments; Late Charge</U></B>. To the extent that any payment hereunder
is made in cash, such payments shall be made in lawful money of the United States of America. This Note may be prepaid in whole or in
part at any time without penalty upon the prior written consent of Holder. If any payments are not timely made, Obligor shall also pay
to Holder a late charge equal to five percent (5%) of the payment that is past due for ten (10) or more calendar</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 58.1pt 0pt 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 58.3pt 0 6pt; text-align: justify">days after the date such payment
is due. Acceptance by Holder of any late payment without an accompanying late charge shall not be deemed a waiver of Holder&rsquo;s right
to collect such late charge or to collect a late charge for any subsequent late payment received.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.25pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">6.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Acceleration Upon Default</U></B>. Holder may declare the entire unpaid balance of this Note
to be immediately due and payable upon written demand, at Holder's election, if any one or more of the following events of default (each,
an &quot;<U>Event of Default</U>&quot;) shall occur:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.4pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Obligor shall fail to timely make any payment due on this Note as and when payable, whether by acceleration
or otherwise, and such failure continues uncured (with or without notice) for a period of ten (10) calendar days after the date such payment
is due.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.35pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Should (i) Obligor commence any case, proceeding or other action (collectively, &quot;<U>Proceeding</U>&quot;)
(A) under any existing or future law of any jurisdiction, domestic or foreign, relating to bankruptcy, insolvency, reorganization or similar
relief of debtors, seeking to have an order for relief entered with respect to it, or seeking to adjudicate it a bankrupt or insolvent,
or seeking reorganization, arrangement, adjustment, winding-up, liquidation, dissolution, composition or other similar relief with respect
to it or its debts, or (B) seeking appointment of a receiver, trustee, custodian or other similar official for it or for all or any substantial
part of its assets, or (ii) Obligor make a general assignment for the benefit of its creditors; or (iii) there be commenced against Obligor
any Proceeding of a nature referred to in clauses (i) or (ii) above, which results either in the entry of an order for relief (&quot;<U>Order</U>&quot;)
or appointment, and any such Order or appointment remains undismissed in a manner reasonably satisfactory to Holder for a period of sixty
(60) days (the foregoing shall include the commencement against Obligor of any Proceeding seeking issuance of a warrant of attachment,
execution, distraint or similar process against all or any substantial part of its assets which results in the entry of an Order for any
such relief which remains undismissed in a manner reasonably satisfactory to Holder for sixty (60) days); or (iv) Obligor takes any action
substantially in furtherance of, or expressly indicating its consent to, approval of or acquiescence in, any of the acts set forth in
clauses (i), (ii) or (iii) above.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.3pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Obligor is in material breach of any provision of the Pledge Agreement or any other agreement or
promissory note with the Holder; provided, that Obligor shall have thirty</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 53.4pt 0 6pt">(30) days to cure such breach (ten (10) days if a monetary
breach) following written notice by the Holder thereof.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.05pt 58pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">7.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Default Rate of Interest</U></B>. At Holder&rsquo;s sole option, the entire unpaid principal
balance of the Note shall bear interest until paid at the highest rate allowed by applicable law (the &ldquo;<U>Default Rate</U>&rdquo;)
after the occurrence and during the continuation of any Event of Default (regardless of whether Holder has demanded payment of this Note);
<I>provided, however</I>, that after judgment such sums shall bear interest at the greater of the Default Rate or the rate prescribed
by applicable law for judgments.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 42pt"></TD><TD STYLE="width: 35.95pt"><FONT STYLE="font-weight: normal">8.</FONT></TD><TD><U>Certain <FONT STYLE="letter-spacing: -0.1pt">Remedies</FONT></U><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.5pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt"><U>Costs and Expenses</U>. Obligor agrees to pay all reasonable costs and
expenses </FONT><FONT STYLE="font-size: 12pt">including, without limitation, reasonable attorneys' fees at pre-trial, trial and appellate
levels, incurred or payable by Holder in enforcing each provision
of this Note including, without limitation, respecting the collection of any and all amounts payable under this Note.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 58.5pt 0pt 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 53.4pt 0 6pt"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.4pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Rights and Remedies of Holder</U>. Holder shall have all rights and remedies provided for by any
applicable law of any kind (including all forms of legal and equitable relief) with respect to any acceleration or any other breach or
default hereunder and Holder shall in addition have any other rights and remedies provided for in this Note or the Pledge Agreement. All
rights and remedies contemplated in the preceding sentence shall be independent and cumulative, and may, to the extent permitted by applicable
law, be exercised concurrently or separately, and the exercise of any one right or remedy shall not be deemed to be an election of such
right or remedy or to preclude or waive the exercise of any other right or remedy.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.15pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">9.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><B><U>Waiver and Consent</U></B>. To the fullest extent permitted by law, Obligor hereby: (a) waives
demand, presentment, protest, notice of dishonor, suit against or joinder of any other person, and all other requirements necessary to
charge or hold Obligor liable with respect to the Note; (b) waives any right to immunity or exemption of any property, wherever located,
from garnishment, levy, execution, seizure or attachment prior to or in execution of judgment, or sale under execution or other process
for the collection of debts; (c) submits to the jurisdiction of the state and federal courts in the State of Florida for purposes of any
action or proceeding under this Note; (d) agrees that the venue of any such action or proceeding may be laid in Miami-Dade County, Florida
and waives any claim that the same is an inconvenient forum. Until Holder receives all sums due under this Note in immediately available
funds, Obligor shall not be released from liability with respect to this Note unless Holder expressly releases Obligor in a writing signed
by Holder.</FONT></P>

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<TD STYLE="width: 42pt"></TD><TD STYLE="width: 35.95pt"><FONT STYLE="font-weight: normal">10.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><U>General</U><FONT STYLE="font-weight: normal">.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.35pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(a)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Documentary Stamp Taxes</U>. Obligor shall pay any and all stamp and other taxes (including, without
limitation, documentary stamp and intangible taxes), filing fees and other costs and expenses in connection with the execution and delivery
of this Note, the other instruments and documents to be delivered hereunder, and agrees to save Holder harmless from and against any and
all liabilities with respect to or resulting from any delay in paying or omission to pay such costs and expenses.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12.05pt 58.35pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(b)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Severability</U>. If any provision of this Note or the application thereof to any person(s) or
circumstance(s) shall be invalid or unenforceable to any extent, (i) the remainder of this Note and the application of such provision
to other persons or circumstance(s) shall not be affected thereby; and (ii) each such provision shall, as to such person or circumstances
as to which it is not enforceable in full, be enforced to the greatest extent permitted by law.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.4pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(c)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Amendments; Pronouns; No Waiver; Successors and Assigns</U>. No amendment, modification, rescission,
waiver, forbearance or release of any provision of this Note shall be valid or binding unless made in writing and executed by a duly authorized
representative of Obligor and Holder. No consent or waiver, express or implied, by Holder to or of any breach by Obligor in the performance
by it of any of its obligations hereunder shall be deemed or construed to be a consent to or waiver of the breach in the performance of
the same or any other obligation of Obligor hereunder. Failure on the part of Holder to complain of any act or failure to</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 58.4pt 0pt 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 58.4pt 0 6pt; text-align: justify">act by Obligor or to declare Obligor
in breach irrespective of how long such failure continues, shall not constitute a waiver by Holder of any of her rights hereunder. All
consents and waivers shall be in writing. All of the terms, covenants and conditions contained in this Note shall be binding upon and
inure to the benefit of the parties hereto and their respective successors and assigns; provided, that Obligor's obligations hereunder
may not be delegated to any other person without the prior consent of Holder and any such attempted delegation without such consent shall
be void.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.3pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(d)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Governing Law</U>. This Note, including the performance and enforceability hereof, shall be governed
by and construed in accordance with the laws of the State of Florida, without regard to the principles of conflicts of law which might
otherwise require the application of the law of another jurisdiction.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 58.15pt 0 6pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 12pt">(e)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>WAIVER OF JURY TRIAL</U>. HOLDER AND OBLIGOR (BY ACCEPTANCE OF THIS NOTE), HAVING BEEN REPRESENTED
BY COUNSEL OR BY HAVING THE OPPORTUNITY TO BE REPRESENTED BY COUNSEL, EACH KNOWINGLY AND VOLUNTARILY WAIVE ANY RIGHT TO A TRIAL BY JURY
IN ANY ACTION OR PROCEEDING TO ENFORCE OR DEFEND ANY RIGHTS UNDER THIS NOTE OR ANY RELATED AGREEMENT OR UNDER ANY AMENDMENT, INSTRUMENT,
DOCUMENT OR AGREEMENT DELIVERED OR WHICH MAY IN THE FUTURE BE DELIVERED IN CONNECTION WITH THIS NOTE, AND AGREE THAT ANY SUCH ACTION OR
PROCEEDING WILL BE TRIED BEFORE A COURT AND NOT BEFORE A JURY. OBLIGOR AGREES THAT IT WILL NOT ASSERT ANY CLAIM AGAINST HOLDER ON ANY
THEORY OF LIABILITY FOR SPECIAL, INDIRECT, CONSEQUENTIAL, INCIDENTAL OR PUNITIVE DAMAGES. HOLDER AGREES THAT IT WILL NOT ASSERT ANY CLAIM
AGAINST OBLIGOR ON ANY THEORY OF LIABILITY FOR SPECIAL, INDIRECT, CONSEQUENTIAL, INCIDENTAL OR PUNITIVE <FONT STYLE="letter-spacing: -0.1pt">DAMAGES.</FONT></FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">[Signature Page <FONT STYLE="letter-spacing: -0.1pt">Follows]</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 52.3pt 0 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 0 0 42pt"><FONT STYLE="letter-spacing: -0.1pt">The Obligor has executed
and delivered this Note as of the day and year first above written.</FONT></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 258pt; text-align: left"><FONT STYLE="letter-spacing: -0.1pt">OBLIGOR:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0 258pt"><B>iQSTEL INC.</B>, a Nevada <FONT STYLE="letter-spacing: -0.1pt">corporation</FONT></P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 91.05pt 0 258pt"><FONT STYLE="letter-spacing: -0.2pt">By:___________________</FONT>&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 91.05pt 0 258pt">Name: Leandro Jose Iglesias</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 258pt">Title: President &amp; Chief Executive <FONT STYLE="letter-spacing: -0.1pt">Officer</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 258pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: bold 12pt/200% Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 12pt/200% Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">EXHIBIT
A</P>

<P STYLE="font: bold 12pt/200% Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center"><U>PAYMENT SCHEDULE</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; border: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Due <FONT STYLE="letter-spacing: -0.2pt">Date</FONT></U></B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.6pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Principal <FONT STYLE="letter-spacing: -0.1pt">Payment</FONT></U></B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.45pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Interest <FONT STYLE="letter-spacing: -0.1pt">Payment</FONT></U></B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.35pt; padding-left: 0.4pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt"><B><U>Total <FONT STYLE="letter-spacing: -0.1pt">Payment</FONT></U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.5pt">[</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U>, <FONT STYLE="letter-spacing: -0.1pt">2025]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.1pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.25pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.5pt">[</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U>, <FONT STYLE="letter-spacing: -0.1pt">2025]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.1pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-top: 0.05pt; padding-left: 5.35pt; text-align: left"><FONT STYLE="font-size: 12pt; letter-spacing: -0.5pt">[</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U>, <FONT STYLE="letter-spacing: -0.1pt">2025]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-left: 0.1pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-left: 0.05pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-left: 0.05pt; text-align: center"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.5pt">[</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U>, <FONT STYLE="letter-spacing: -0.1pt">2025]<SUP>1</SUP></FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.1pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.5pt">[</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U>, <FONT STYLE="letter-spacing: -0.1pt">2025]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.1pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.5pt">[</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U>, <FONT STYLE="letter-spacing: -0.1pt">2025]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.1pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.05pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt">[$</FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">]</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 5.35pt; text-align: left; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.1pt"><B>TOTALS:</B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.1pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt"><B>[$</B></FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt"><B>]</B></FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt"><B>[$</B></FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt"><B>]</B></FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 0.25pt; text-align: center; line-height: 13.75pt"><FONT STYLE="font-size: 12pt; letter-spacing: -0.25pt"><B>[$</B></FONT><FONT STYLE="font-size: 12pt"><U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt"><B>]</B></FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.7pt 61.65pt 0 6pt"><SUP>1</SUP> Payments 4, 5 and 6 will be removed if the
first installment of the Earn-Out Payment commences on April 30, <FONT STYLE="letter-spacing: -0.1pt">2025.</FONT></P>


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<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 3.55pt; margin-bottom: 0; text-align: center">EXHIBIT <FONT STYLE="letter-spacing: -0.5pt">C</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><U>A&amp;R SHARE PLEDGE <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></U></B></P>

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

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(See <FONT STYLE="letter-spacing: -0.1pt">Attached)</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></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: bold 12pt Times New Roman, Times, Serif; margin-top: 3.95pt; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">AMENDED
AND RESTATED</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SHARE PLEDGE AGREEMENT</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 57.85pt 0 6pt; text-align: justify">THIS AMENDED AND RESTATED SHARE PLEDGE
AGREEMENT <FONT STYLE="letter-spacing: -0.1pt">(&quot;<U>Agreement</U>&quot;) </FONT>is made and entered into as of _________, 2025 by
and between iQSTEL INC., a Nevada corporation (&quot;<U>Pledgor</U>&quot;) and YUKON RIVER HOLDINGS, LTD., a corporation formed under
the laws of the British Virgin Islands (&quot;<U>Pledgee</U>&quot;). Capitalized terms that are not defined herein shall have the meanings
given to them in the Share Purchase Agreement (as defined below).</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 52.15pt 0 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">RECITALS</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.45pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">A.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">The parties entered into a certain Share Purchase Agreement dated as of January 19, 2024, as amended
by that certain First Amendment of the Share Purchase Agreement dated April 1, 2024 and by that certain Second Amendment of the Share
Purchase Agreement dated June 27, 2024 (collectively, the &ldquo;<U>Share Purchase Agreement</U>&rdquo;), whereby Pledgor purchased fifty-one</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 58.55pt 0 6pt; text-align: justify">(51) ordinary B shares in QXTEL LIMITED,
a company incorporated in England and Wales with Company Number 03984645 (the &ldquo;<U>Company</U>&rdquo;), from Pledgee, which represented
fifty-one percent (51%) of the total issued ordinary shares of the Company (the &ldquo;<U>Shares</U>&rdquo;).</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">B.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">In connection with the Share Purchase Agreement, Pledgor executed (i) a certain Amended and Restated
Secured Promissory Note dated as of June 27, 2024 in the original principal amount of US $1,800,000.00 in favor of Pledgee (the &ldquo;<U>Purchase
Price Note</U>&rdquo;), and (ii) a Share Pledge Agreement dated as of April 1, 2024 with Pledgee for the pledge of twenty-one (21) ordinary
B shares of the Company (the &ldquo;<U>Original Pledged Shares</U>&rdquo;) to secure the obligations of Pledgor under the Purchase Price
Note (the &ldquo;<U>Original Pledge Agreement</U>&rdquo;).</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.45pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">C.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">In connection with the Share Purchase Agreement, Pledgor also executed a certain Promissory Note
of even date herewith in the original principal amount of US $[<U>&#9;</U><FONT STYLE="letter-spacing: -0.5pt">] </FONT>in favor of Pledgee
(the &ldquo;<U>Earn-Out Payment Note</U>&rdquo;). The Purchase Price Note and the Earn-Out Payment Note may be referred to in this Agreement
as the &ldquo;<U>Notes</U>.&rdquo;</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 58.3pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">D.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt">Pledgor agrees that the repayment of the Earn-Out Payment Note will be secured by the pledge of the
remaining thirty (30) ordinary B shares of the Company held in Pledgor&rsquo;s name (the &ldquo;<U>New Pledged Shares</U>&rdquo;), and
the parties desire to amend and restate the Original Pledge Agreement and enter into this Agreement. The Original Pledged Shares and the
New Pledged Shares may be referred to in this Agreement as the &ldquo;<U>Pledged Shares</U>.&rdquo;</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 29.95pt">NOW, THEREFORE, the parties agree as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.4pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">1.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font-size: 12pt"><U>Continuation
and Creation of Security Interest</U>. Pledgor hereby grants to Pledgee, and Pledgee hereby accepts, (a) a continued first and
present security interest in the Original Pledged Shares to secure payment obligations of Pledgor under the Purchase Price Note, and
(b) a first and present security interest in the Original Pledged Shares to secure payment obligations of Pledgor under the Purchase
Price Note. Pledgor herewith delivers to Pledgee&rsquo;s legal counsel, The Corporate Law Firm, or its designee, (i) all stock
certificates evidencing the Pledged Shares, and </FONT>(ii) an assignment, duly executed (with the date and number of shares left
blank) by Pledgor. <FONT STYLE="letter-spacing: -0.25pt">For purposes of this Agreement, the Pledged Shares may hereinafter be
collectively referred to as the </FONT><FONT STYLE="letter-spacing: -0.1pt">&quot;<U>Collateral</U>.&quot;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 6pt; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 53.4pt 0 6pt"></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.2pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">2.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font-size: 12pt"><U>Representations
and Warranties and Covenants Regarding Collateral</U>. Pledgor hereby represents and warrants to Pledgee that Pledgor has good title
(both record and beneficial) to the Collateral, free and clear of all claims, pledges, security interests, liens or encumbrances of
every nature whatsoever (other than the security interest created hereunder), and that Pledgor has the right to pledge and grant
Pledgee the security interest in the Collateral granted under this Agreement. Pledgor further agrees that, until all sums due under
the Notes have been paid in full and all of Pledgor&rsquo;s obligations under this Agreement have been performed, Pledgor will not,
without Pledgee's prior written consent, (i) sell, assign or transfer, or attempt to sell, assign or transfer, any of the
Collateral, or (ii) grant or create, or attempt to grant or create, any security interest, lien, pledge, claim or other encumbrance
with respect to any of the Collateral, <FONT STYLE="letter-spacing: -0.25pt">or </FONT></FONT>(iii) suffer or permit to continue
upon any of the Collateral during the term of this Agreement, an attachment, levy, execution or statutory lien.</P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.3pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">3.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Rights on Default</U>. Upon the occurrence and continuance of an Event of Default (as such term
is defined in the Notes), Pledgee will have full power to sell, assign and deliver or otherwise dispose the whole or any part of the Collateral
at any broker's exchange or elsewhere, at public or private sale, at the option of Pledgee, in order to satisfy any part of the obligations
of Pledgor now existing or hereinafter arising under the Notes. On any such sale, Pledgee or its assigns may purchase all or any part
of the Collateral. Notwithstanding anything the contrary contained herein and without the requirement of taking any additional actions
under this Agreement or under the law, at Pledgee&rsquo;s sole and absolute discretion, Pledgee may elect to retain all the Collateral
in full satisfaction of Pledgor&rsquo;s obligations under the Notes. Pledgor agrees to cooperate with Pledgee, upon Pledgee's request,
in connection with the disposition of any and all of the Collateral and to execute and deliver any documents which Pledgee shall reasonably
request to permit disposition of the Collateral.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">4.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Additional Remedies</U>. The rights and remedies granted to Pledgee herein upon the occurrence
of an Event of Default (as such term is defined in the Notes) will be in addition to all the rights, powers and remedies of Pledgee under
applicable law and such rights, powers and remedies will be exercisable by Pledgee with respect to all of the Collateral. Pledgor agrees
that Pledgee's reasonable expenses of holding the Collateral, preparing it for resale or other disposition, and selling or otherwise disposing
of the Collateral, including attorneys' fees and other legal expenses, will be deducted from the proceeds of any sale or other disposition
and will be included in the amounts Pledgor must tender to redeem the Collateral. All rights, powers and remedies of Pledgee will be cumulative
and not alternative. Any forbearance or failure or delay by Pledgee in exercising any right, power or remedy hereunder will not be deemed
to be a waiver of any such right, power or remedy and any single or partial exercise of any such right, power or remedy hereunder will
not preclude the further exercise thereof.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">5.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Voting</U>. Notwithstanding this Agreement, so long as Pledgor owns the Pledged Shares and no
Event of Default has occurred and is continuing under the Notes, Pledgor will be entitled to vote the Pledged Shares comprising the Collateral.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 3.95pt 58.25pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">6.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Termination, Release of Collateral</U>. On the date upon which all of the obligations under the
Notes are no longer outstanding, this Agreement shall terminate and the Collateral will automatically be released from the pledge and
security interest created hereby without any further action by the parties hereto. Pledgee shall execute such documents and instruments
as Pledgor shall reasonably require to evidence such termination, at Pledgor&rsquo;s sole cost and expense.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.3pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">7.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Further Assurances</U>. Pledgor shall, at Pledgee's request, execute and deliver such further
documents and take such further actions as Pledgee shall reasonably request to perfect and maintain Pledgee's security interest in the
Collateral, or in any part thereof.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.45pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">8.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Successors and Assigns</U>. This Agreement will inure to the benefit of the respective heirs,
personal representatives, successors and assigns of the parties hereto.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.35pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">9.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Governing Law; Severability</U>. This Agreement will be governed by and construed in accordance
with the laws of Florida, excluding that body of law relating to conflicts of law. Should one or more of the provisions of this Agreement
be determined by a court of law to be illegal or unenforceable, the other provisions nevertheless will remain effective and will be <FONT STYLE="letter-spacing: -0.1pt">enforceable.</FONT></FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.3pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">10.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Submission to Jurisdiction</U>. The Pledgor and the Pledgee submit to the jurisdiction of any
state or federal court sitting in Miami-Dade County, Florida, in any action or proceeding arising out of or relating to this Agreement
and agrees that all claims in respect of the action or proceeding may be heard and determined in any such court. Each party also agrees
not to bring any action or proceeding arising out of or relating to this Agreement in any other court. Each of the parties waives any
defense of inconvenient forum to the maintenance of any action or proceeding so brought and waives any bond, surety, or other security
that might be required of any other party with respect thereto. Any party may make service on any other party by sending or delivering
a copy of the process to the party to be served at the address and in the manner provided for the giving of notices in Section 10(g) of
the Share Purchase Agreement. Nothing in this Section 10, however, shall affect the right of any party to serve legal process in any other
manner permitted by law or at equity. Each party agrees that a final judgment in any action or proceeding so brought shall be conclusive
and may be enforced by suit on the judgment or in any other manner provided by law or at equity.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0.05pt 58.3pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">11.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Modification; Entire Agreement</U>. This Agreement may not be amended without the written consent
of both parties hereto. This Agreement, together with the Share Purchase Agreement and the Notes, constitute the entire agreement of the
parties hereto with respect to the subject matter hereof and supersedes all prior agreements and understandings related to such subject
matter.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 58.4pt 0 6pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 12pt">12.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 12pt"><U>Counterparts</U>. This Agreement may be executed in two or more counterparts, which when so executed
shall constitute one and the same agreement.</FONT></P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">[Signature Page <FONT STYLE="letter-spacing: -0.1pt">Follows]</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 52.3pt 0 0; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 42pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 3.95pt 0 0 42pt"><FONT STYLE="letter-spacing: -0.1pt">The parties hereto have
executed this Agreement as of the date and year first above written.</FONT></P>

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

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt; text-align: left"><FONT STYLE="letter-spacing: -0.1pt">PLEDGOR:</FONT></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt"><B>IQSTEL INC.</B>, a Nevada <FONT STYLE="letter-spacing: -0.1pt">corporation</FONT></P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt">By: ______________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt">Name: Leandro Jose <FONT STYLE="letter-spacing: -0.1pt">Iglesias</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt">Title: President &amp; Chief Executive <FONT STYLE="letter-spacing: -0.1pt">Officer</FONT></P>

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

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

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt; text-align: left"><FONT STYLE="letter-spacing: -0.1pt">PLEDGEE:</FONT></P>

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

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt; text-indent: 0in">YUKON RIVER HOLDINGS LTD.<FONT STYLE="font-weight: normal">,
<FONT STYLE="letter-spacing: -0.5pt">a</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 61.65pt 0 244.55pt">corporation formed under the laws of the British Virgin
Islands</P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 244.55pt">By: _____________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 25pt 0pt 244.55pt">Name: Tolga Alemdar</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 173.35pt 0 244.55pt">Title: Director</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 173.35pt 0 244.55pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 173.35pt 0 244.55pt"></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 173.35pt 0 244.55pt">&nbsp;</P>

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        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20240131_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20240131_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2024" schemaLocation="https://xbrl.sec.gov/dei/2024/dei-2024.xsd" />
    <import namespace="http://fasb.org/us-gaap/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd" />
    <import namespace="http://fasb.org/us-types/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2024" schemaLocation="https://xbrl.sec.gov/country/2024/country-2024.xsd" />
    <import namespace="http://fasb.org/srt/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd" />
    <import namespace="http://fasb.org/srt-types/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>4
<FILENAME>iqst-20240131_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
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    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
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    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>5
<FILENAME>iqst-20240131_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
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<head>
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<span style="display: none;">v3.24.2</span><table class="report" border="0" cellspacing="2" id="idm139985101233440">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Jun. 27, 2024</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_dei_CoverAbstract', window );"><strong>Cover [Abstract]</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_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<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_AmendmentFlag', window );">Amendment Flag</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_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 27,  2024<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_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<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_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<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_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<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_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<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_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<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_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<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_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<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_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<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_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<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_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<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_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(954)<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_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<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_WrittenCommunications', window );">Written Communications</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_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<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_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</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_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<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_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<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>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_AmendmentFlag</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:booleanItemType</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_CityAreaCode">
<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>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_CityAreaCode</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_dei_CoverAbstract">
<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>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_CoverAbstract</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: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_dei_DocumentPeriodEndDate">
<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>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_DocumentPeriodEndDate</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:dateItemType</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_DocumentType">
<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 type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_DocumentType</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: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_dei_EntityAddressAddressLine1">
<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>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_EntityAddressAddressLine1</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_dei_EntityAddressAddressLine2">
<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>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_EntityAddressAddressLine2</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_dei_EntityAddressCityOrTown">
<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>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_EntityAddressCityOrTown</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_dei_EntityAddressPostalZipCode">
<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>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_EntityAddressPostalZipCode</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_dei_EntityAddressStateOrProvince">
<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>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_EntityAddressStateOrProvince</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:stateOrProvinceItemType</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_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_EntityEmergingGrowthCompany">
<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>Indicate if registrant meets the emerging growth company criteria.</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_EntityEmergingGrowthCompany</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:booleanItemType</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_EntityFileNumber">
<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>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_EntityFileNumber</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:fileNumberItemType</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_EntityIncorporationStateCountryCode">
<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>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_EntityIncorporationStateCountryCode</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:edgarStateCountryItemType</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>
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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 Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</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_EntityTaxIdentificationNumber</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 );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><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;">dei_LocalPhoneNumber</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<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>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</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 13e<br> -Subsection 4c<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_PreCommencementIssuerTenderOffer</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</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 14d<br> -Subsection 2b<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_PreCommencementTenderOffer</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</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 14a<br> -Subsection 12<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_SolicitingMaterial</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</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> -Section 425<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_WrittenCommunications</td>
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