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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 Amstelveenseweg 760 - 3rd floor, 1081 JK Amsterdam, The Netherlands and has been registered with the trade registry of the Chamber of Commerce and Industries in Amsterdam under number 34259527.

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