REA Finance B.V. is incorporated under the laws of the Netherlands as a private company with limited liability (besloten venootschap met beperkte aansprakelijkheid). It is subject to the provisions of the Dutch Civil Code, has its registered office at Prins Bernhardplein 2000, 1097 JB Amsterdam and has been registered with the trade registry of the Chamber of Commerce and Industries in Amsterdam under number 34259527.

REA Finance is a wholly owned subsidiary of R.E.A. Holdings.  Substantially all of its assets comprise loans to REA Holdings.