I Squared Capital Advisors (US) LLC, a Delaware limited liability company (“ISQ” or “we”), is an independent, privately held, asset management firm headquartered in Miami, Florida. We focus on investments in infrastructure and infrastructure related assets located globally, with a focus on North and South America, Europe, Australia and select growth economies including India and China. ISQ was formed in April 2012 and is principally owned and controlled by its Managing Partners, Sadek M. Wahba, Gautam Bhandari, and Adil Rahmathulla. We provide investment advisory services to privately offered pooled investment vehicles that are exempt from registration under the Investment Company Act of 1940, as amended, and whose securities are not registered under the Securities Act of 1933, as amended. We currently provide investment advice to the ISQ Global Infrastructure Fund (“Fund I”) the ISQ Global Infrastructure Fund II (“Fund II”), ISQ Global Infrastructure Fund III (“Fund III” and, together with Funds I, and II, the “Global Funds”), ISQ Growth Markets Infrastructure Fund (the “Growth Fund”), ISQ Global Infrastructure Credit Fund (the “Credit Fund”), ISQ Global Infratech Fund, L.P. (the “Infratech Fund”) and the ISQ Energy Transition Fund (the “ET Fund”). The Global Funds, the Growth Fund, the Credit Fund and the Infratech Fund are referred collectively as the “Primary Funds.” Each of the Primary Funds is comprised of multiple investment vehicles that invest in parallel with each other and which are managed together as a single portfolio. We also provide investment advice to other pooled investment vehicles that we have formed to (i) manage assets on behalf of select investors (the “Single Investor Funds”), or (ii) offer some of the investors in the Primary Funds, as well as third parties, the opportunity to co-invest alongside the Primary Funds, or independently from the Primary Funds, in infrastructure and infrastructure related assets, (the “Co-Investment Vehicles” and, together with the Primary Funds and the Single Investor Funds, the “Funds” or “Clients”). As investment adviser for the Funds, we identify investment opportunities and participate in the

sourcing, investigating, structuring, and negotiating of potential investments, monitoring investments and helping them to execute their growth plans post-acquisition, advising with respect to disposition opportunities and providing day-to-day managerial and administrative services for the Funds. We provide these investment advisory services to the Funds pursuant to advisory agreements (the “Advisory Agreements”). The terms of the investment advisory services to be provided by us to the Funds, including any specific investment guidelines or restrictions, are set forth in the Advisory Agreements and/or in the relevant limited partnership agreements and governing documents for each Fund (collectively, the “Fund Governing Documents”). In general, we do not tailor our investment advisory services to the needs of individual investors in the Funds, though this may occur from time to time with the Single Investor Funds. In accordance with common industry practice, a Fund or its general partner may from time to time enter into a “side letter” or similar agreement with an investor pursuant to which the Fund or its general partner grants the investor specific rights, altering or supplementing terms of the Fund Governing Documents, including reducing or waiving distribution of carried interest or payment of the management fee in respect of any such investor, as well as other benefits or privileges that are not generally made available to all investors (as further set forth in the relevant Fund Governing Documents). The other investors in a Fund will have no recourse against the applicable Fund or any of its affiliates in the event that certain investors receive additional or different rights or terms as a result of such side letters. See “Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss” for additional details. As of September 30, 2023, we had an estimated total of approximately $47,872,431,820 of regulatory assets under management for the Funds, of which approximately $101,000,000 were managed on a non-discretionary basis and the rest of which were managed on a discretionary basis.