展品10.6

VIKING CRUISES LTD

9.125%到期日为2031年的债券

第二次补充契约

日期为2024年10月24日

1-4482

契约书

日期为2023年6月30日

纽约梅隆银行信托公司，N.A.作为信托人

第二份补充契约（此」补充 契约」），日期于 2024 年 10 月 24 日，维京控股有限公司之间，该公司是一家根据百慕达法律组织的有限责任公司（」保证实体」或」VHL」)， 维京邮轮有限公司，一家根据百慕达法律组织的有限责任注册的豁免公司（」公司」)，其现有担保人（」现有担保人」) 和新银行 纽约梅隆信托公司（N.A.）是一家国家银行协会，以下简称「契约」下的受托人（以此身份，」受托人”).

独奏会

考虑到，本公司 至今已于 2023 年 6 月 30 日起执行并交付给受托人的契约（如在本条文日期前的补充和修订，」契约」)，根据该公司已发行 720 亿元 其 2031 年到期 9.125% 高级债券（「债券」）的总本金额，由现有担保人担保；

考虑到，《契约》第 9.01 (a) (4) 条另有规定，公司、保证人及受托人 未经任何未偿还债券持有人同意，可修改或补充该契约，作出任何可为持有人提供任何额外权利或福利或不影响下的法定权利的任何更改。 任何该等持有人在任何实质方面的承诺书；

考虑到，VHL 是该公司的母体，希望保证所有 本公司根据本文所载之条款及细则所承担的债券及契约所承担的义务，为持有人及受托人的利益；

考虑到，发行人希望修订《契约》的前言及第 1.01、4.03 及 10.05 条，并增加新第 10.06 及 10.07 条 该签约，以提供 VHL 能够对本公司在债券和契约下的义务提供全面和无条件的保证，并在本补充契约生效后，根据以下条款 如 VHL 同意提供此类全面和无条件保证，VHL 可向受托人和债券持有人提供其经审核的综合年度财务报表和简明合并季度财务报表，而代替 本公司目前的报告义务；

考虑到，本公司已妥善通过并向受托人交付其决议 董事会授权执行及批准本补充契约；

考虑到，所有必要的条件 授权本公司及现有担保人执行及交付本补充承诺书，并使本补充承诺对本公司、保证实体及现有担保人有效及具约束力 遵守或已经进行或执行；以及

鉴于根据《契约》第 9.01 条，受托人获授权 执行并交付此补充承诺书。

现在，因此，考虑到处所以及其他好处和有价值 当事人特此承认的考虑因素是否足够及充足，当事人同意下列事项：

 

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第一条

DEFINITIONS

第1.01节 定义。所有大写用语（如非本文件另有定义）均应具有债券契约中赋予其的含义。

第二条

修正案

第2.01节 修订事项.

(a) 本信托契约前言拟修订如下（建议添加至信托契约的文本如 粗体双底线):

“本契约订于 2023年6月30日，由维京邮轮有限公司（下称“公司”），一家根据百慕达法律组织成立的豁免公司， VHL（以下简称 defined），保证人（如所 下文 定义）为方当事方，并由纽约梅隆银行trust公司担任国家银行协会，以 受托人身份（根据此身份，称为“受托人”）。

公司，VHL， 担保人和受托人同意如下，以使彼此受益，并使持有人（定义如下）同等且按比例受益于该公司截至2031年到期的9.125%优先票据（以下简称「票据」）的利益：

(b) 修改信托协议1.01条款，按字母顺序插入以下新的定义术语（建议添加到信托书中的文字以粗体双底线显示）： 粗体双底线):

「VHL」指的是冰岛控股有限公司，一家根据百慕达法律成立的有限责任豁免公司，以及根据此信托书保证公司根据该信托书负担的义务的人及其继承人与受让人，直至该人的保证根据此信托书的规定被释放。

「VHL担保」指的是VHL对根据本信托书第10.06条款的规定对公司根据票据及此信托书负担的义务作出完全无条件的担保。”

(c) 修改信托协议4.03条款，完全如下所示（建议添加到信托书中的文字显示在 粗体双底线):

“第4.03条 报告。

(a) 只要有任何应付的票据存在，公司将向受托人提供：

(1) 截至2023年12月31日结束的财政年度开始，公司将提供包含以下信息的年度报告，其详细程度与发行说明书基本相似： (A）公司的最近两个财政年度结束时的综合资产负债表，以及公司最近三个财政年度的综合损益表和现金流量表，包括完整的财务附注。

 

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基本报表和独立核数师报告；(B) 公司的赚让虚假收入表和资产负债表资料，连同解释性脚注，注明自最近完成的财政年度开始以来已发生的任何重大收购、处分或资本重组，该年度年报涉及的事项（除非根据下文第（2）或（3）条款已提供了这些赚让资讯）；但仅在合理费用范围内提供这些赚让财务资讯；(C) 经核数财务报表的营运和财务回顾，包括对营运结果（包括业务部门的讨论）、财务状况及流动性和资本资源的讨论，以及重大承诺和条件以及关键会计政策的讨论；(D) 公司业务、管理和股东、重要联属交易和重要债务工具的描述；及(E) 重大风险因素和重要最近发展；但是，只要披露项目在所有重大方面符合适用于根据美国《交易法》第20-F表格的年报条款，则该披露项目将被视为满足公司根据本条款（1）对该项目的义务；

(2) 在每个财政年度从2023年6月30日结束的每个头三季度结束后的60天内，提交以下资讯的季度报告：(A) 截至该季度结束日的未经核数简明综合资产负债表，以及截至未经核数简明资产负债表日期的季度和累计该年度至日期的未经核数简明收入和现金流量表，以及公司的可比过去年度期间（可以根据资料整理的方式呈现），连同简明脚注披露；(B) 公司的赚让虚假收入表和资产负债表资料，连同解释性脚注，注明自最近完成的财政季度开始以来已发生的任何重大收购、处分或资本重组，该季度季度报告涉及的事项（除非根据本条款第（2）的亚款(A)或(C)已提供了这些赚让资讯）；但仅在合理费用范围内提供这些赚让财务资讯；(C) 未经核数简明财务报表的营运和财务回顾，包括对公司的综合财务状况和营运结果的讨论，以及目前季度与去年同期之间的任何重大变化；以及(D) 重大最近发展；以及

(3) 在发生任何重大收购、处分或重组公司及受限子公司的情况，综合考虑，或公司的高级主管变更、公司的稽核师变更，或公司公开公布的任何其他重大事件后，应立即发布一份描述该事件的报告。

(b) 同时于提供上述每一份报告之际，公司将该报告张贴于其网站上，或IntraLinks或任何比拟的密码保护的在线数据系统，该系统将要求保密确认（但不会限制接收此信息的人在交易公司或其联属公司的证券）。

(c) 于提供上述每份报告后的十个业务日内，公司将举行与该报告相关的电话会议。有关进入该电话会议的详细信息将于至少在该会议开始之前的24小时张贴在该

 

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website, IntraLinks or other online data system on which the report is posted, provided, however, that, so long as the VHL Guarantee remains in effect, if VHL holds a conference call to discuss the financial condition and results of operations of VHL and its consolidated Subsidiaries for the most recently-ended period for which financial statements have been or will be delivered pursuant to this Section 4.03, the Company will not be required to hold a second, separate call for the Holders as long as access information regarding such conference call is made available at VHL’s investor relations website ahead of such conference call.

(d) The annual report required by Section 4.03(a)(1) above will include a presentation either on the face of the financial statements or in footnotes thereto of the assets and liabilities and operating results of the Guarantors separate from the assets and liabilities and operating results of the non-Guarantor Subsidiaries. If the Company has designated any of its Subsidiaries as Unrestricted Subsidiaries and such Subsidiaries are Significant Subsidiaries, then the quarterly and annual financial information required by the preceding paragraphs will include a reasonably detailed presentation, either on the face of the financial statements or in the footnotes thereto, of the financial condition and results of operations of the Company and its Restricted Subsidiaries separate from the financial condition and results of operations of the Unrestricted Subsidiaries of the Company.

(e) All financial statements shall be prepared in accordance with IFRS; provided that the Board of Directors of the Company may elect not to comply with the treatment of direct marketing and advertising costs under IAS 38, Intangible Assets, and, as determined in good faith by the Board of Directors of the Company, any other IFRS requirements inconsistent with industry practice. The footnotes to such financial statements shall explain in reasonable detail any such non-IFRS practices used in the preparation of such financial statements. Except as provided in the second preceding sentence, all financial statements shall be prepared in accordance with IFRS on a consistent basis for the periods presented; provided, however, that the reports set forth in Section 4.03(a) above may, in the event of a change in applicable IFRS present earlier periods on a basis that applied to such periods, subject to the provisions of this Indenture. Except as provided for above, no report need include separate financial statements for the Company or Subsidiaries of the Company or any disclosure with respect to the results of operations or any other financial or statistical disclosure not of a type included in the Offering Memorandum.

(f) In addition, for so long as any Notes remain outstanding, the Company will furnish to the Holders and to securities analysts and prospective investors, upon their request, the information required to be delivered pursuant to Rule 144A(d)(4) under the U.S. Securities Act.

(g) The Trustee shall have no duty to examine any of such reports, information or documents to ascertain whether they contain the information and otherwise comply with the foregoing; the sole duty of the Trustee in respect of same being to file the same and make them available to Holders during normal business hours upon reasonable prior written request. Delivery of such reports, information and documents to the Trustee is for informational purposes only and the Trustee’s receipt of such shall not constitute actual or constructive notice of any information contained therein or determinable from information contained therein, including the Company’s compliance with any of its covenants under this Indenture (as to which the Trustee is entitled to rely exclusively on Officer’s Certificates).

Notwithstanding any other provision of this Section 4.03, so long as the VHL Guarantee remains in effect, the reports, documents and other information required to be delivered to the Holders of the Notes pursuant to this Section 4.03 may be satisfied by VHL (or any successor parent entity of the Company that assumes the guarantee obligations hereunder of VHL) filing

 

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or furnishing with the SEC, within the time periods specified in this Section 4.03, its annual and quarterly reports (other than the fourth quarter) and such other financial information required to be filed by it (or any such successor entity, as applicable) pursuant to Section 13 or 15(d) of the Exchange Act and such reports comply with the requirements of Rule 3-10 of Regulation S-X promulgated by the SEC (or any successor provision).

The Trustee may conclusively presume without independent investigation or inquiry that the (i) VHL Guarantee constitutes a full and unconditional guarantee of the Notes within the meaning of Rule 3-10 of Regulation S-X promulgated by the SEC (or any successor provision) and (ii) the VHL annual and quarterly reports and such other financial information referred to in the preceding paragraph comply with the requirements of Rule 3-10 of Regulation S-X promulgated by the SEC (or any successor provision), and the Trustee shall, in each case, be fully protected and have no liability in so presuming.”

(d) Section 10.05 of the Indenture is hereby amended to read in its entirety as follows (text that is proposed to be added to the Indentures is shown in bold double underlined):

“Section 10.05 Note Guarantees Release.

(a) The Note Guarantee of a Guarantor will automatically be released:

(1) in connection with any sale or other disposition of all or substantially all of the assets of that Guarantor (including by way of merger, consolidation, amalgamation or combination) to a Person that is not (either before or after giving effect to such transaction) the Company or a Restricted Subsidiary, if the sale or other disposition does not violate Section 4.10 of this Indenture;

(2) in connection with any sale or other disposition of Capital Stock of that Guarantor to a Person that is not (either before or after giving effect to such transaction) the Company or a Restricted Subsidiary, if the sale or other disposition does not violate Section 4.10 of this Indenture and the Guarantor ceases to be a Restricted Subsidiary as a result of the sale or other disposition;

(3) if the Company designates such Guarantor to be an Unrestricted Subsidiary in accordance with the applicable provisions of this Indenture;

(4) upon repayment in full of the Notes; or

(5) upon legal defeasance, covenant defeasance or satisfaction and discharge of this Indenture as provided in Section 8.02, Section 8.03 and Section 11.01;

provided that, in each case, the Company or such Guarantor has delivered to the Trustee an Officer’s Certificate (which may be combined with any other Officer’s Certificate required to be delivered pursuant to other provisions referenced in the foregoing clauses) stating that all conditions precedent provided for in this Indenture relating to such release have been complied with.

(b) Any additional Note Guarantee by a Guarantor pursuant to Section 4.17 hereof shall be automatically released when the Indebtedness that caused such Guarantor to enter into the additional Note Guarantee pursuant to Section 4.17 hereof has been fully discharged or no longer Guaranteed.

 

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(c) The VHL Guarantee will be automatically released:

(1) in connection with any sale or other disposition of all or substantially all of the assets of VHL (including by way of merger, consolidation, amalgamation or combination) to a Person that is not (either before or after giving effect to such transaction) the Company or a Restricted Subsidiary;

(2) upon repayment in full of the Notes; or

(3) upon legal defeasance, covenant defeasance or satisfaction and discharge of this Indenture as provided in Section 8.02, Section 8.03 and Section 11.01;

provided that, in each case, the Company or VHL has delivered to the Trustee an Officer’s Certificate (which may be combined with any other Officer’s Certificate required to be delivered pursuant to other provisions referenced in the foregoing clauses) stating that all conditions precedent provided for in this Indenture relating to such release have been complied with.”

(e) Section 10.06 and Section 10.07 are hereby added in the Indenture, which shall provide as follows (text that is proposed to be added to the Indentures is shown in bold double underlined):

“Section 10.06 VHL Guarantee.

(a) Subject to this Section 10.06, VHL hereby fully and unconditionally guarantees to each Holder of a Note authenticated and delivered by the Trustee and to the Trustee and their respective successors and assigns, irrespective of the validity and enforceability of this Indenture, the Notes or the Obligations of the Company hereunder or thereunder:

(1) the principal of, premium, if any, on, and interest and Additional Amounts, if any, on the Notes will be promptly paid in full when due, whether at maturity, by acceleration, redemption or otherwise, and interest on the overdue principal of, premium, if any, on and interest and Additional Amounts, if any, on the Notes (to the extent permitted by law) and all other Obligations of the Company to the Holders or the Trustee hereunder or thereunder will be promptly paid in full or performed, all in accordance with the terms hereof and thereof; and

(2) in case of any extension of time of payment or renewal of any Notes or any of such other Obligations, that same will be promptly paid in full when due or performed in accordance with the terms of the extension or renewal, whether at stated maturity, by acceleration or otherwise.

Failing payment when due of any amount so guaranteed or any performance so guaranteed for whatever reason, VHL will be obligated to pay the same immediately. VHL agrees that this is a guarantee of payment and not a guarantee of collection.

(b) VHL hereby agrees that its obligations hereunder are unconditional, irrespective of the validity, regularity or enforceability of the Notes or this Indenture, the absence of any action to enforce the same, any waiver or consent by any Holder with respect to any provisions hereof or thereof, the recovery of any judgment against the Company, any action to enforce the same or any other circumstance which might otherwise constitute a legal or equitable discharge or

 

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defense of a guarantor. VHL hereby waives diligence, presentment, demand of payment, filing of claims with a court in the event of insolvency or bankruptcy of the Company, any right to require a proceeding first against the Company, protest, notice and all demands whatsoever and covenant that this VHL Guarantee will not be discharged except by complete performance of the Obligations contained in the Notes and this Indenture.

(c) If any Holder or the Trustee is required by any court or otherwise to return to or for the benefit of the Company, VHL, the Guarantors or any custodian, trustee, liquidator or other similar official acting in relation to either the Company, VHL, or the Guarantors, any amount paid by either the Company, VHL, or the Guarantors to the Trustee, or such Holder, this VHL Guarantee, to the extent theretofore discharged, will be reinstated in full force and effect.

(d) VHL agrees that it will not be entitled to any right of subrogation in relation to the Holders in respect of any Obligations guaranteed hereby until payment in full of all Obligations guaranteed hereby. VHL further agrees that, as between VHL, on the one hand, and the Holders, and the Trustee, on the other hand, (1) the maturity of the Obligations guaranteed hereby may be accelerated as provided in Article 6 hereof for the purposes of this VHL Guarantee, notwithstanding any stay, injunction or other prohibition preventing such acceleration in respect of the Obligations guaranteed hereby, and (2) in the event of any declaration of acceleration of such Obligations as provided in Article 6 hereof, such Obligations (whether or not due and payable) will forthwith become due and payable by VHL for the purpose of this VHL Guarantee. VHL will have the right to seek contribution from any non-paying Guarantor so long as the exercise of such right does not impair the rights of the Holders, or the Trustee under the VHL Guarantee.

Section 10.07 Limitation on VHL Liability.

(a) VHL, the Trustee, and, by its acceptance of Notes, each Holder, hereby confirms that it is the intention of all such parties that the VHL Guarantee does not constitute a fraudulent transfer or conveyance for purposes of Bankruptcy Law, the Uniform Fraudulent Conveyance Act, the Uniform Fraudulent Transfer Act or any similar national, federal, local or state law, a voidable preference, financial assistance or improper corporate benefit or violate the corporate purpose of VHL or any applicable capital maintenance or similar laws or regulations affecting the rights of creditors generally under any applicable law or regulation, in each case, to the extent applicable to such VHL Guarantee. To effectuate the foregoing intention, the Trustee, the Holders and VHL hereby irrevocably agree that the Obligations of VHL will be limited to the maximum amount that will, after giving effect to such maximum amount and all other contingent and fixed liabilities of VHL that are relevant under such laws, and after giving effect to any collections from, rights to receive contribution from or payments made by or on behalf of VHL in respect of the Obligations of VHL under this Article 10, result in the Obligations of VHL under its VHL Guarantee not constituting a fraudulent transfer or conveyance or a voidable preference, financial assistance or improper corporate benefit, or violating the corporate purpose of VHL or any applicable capital maintenance or similar laws or regulations affecting the rights of creditors generally under any applicable law or regulation.

(b) The VHL Guarantee shall be limited to the net assets of VHL at the relevant time.”

 

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ARTICLE III

THE VHL GUARANTEE

Section 3.01 The VHL Guarantee. VHL, by delivering an executed counterpart of this Supplemental Indenture, fully and unconditionally guarantees all of the Company’s Obligations under the Notes and the Indenture for the benefit of the Holders and the Trustee on the terms and subject to the conditions set forth in the Indenture (as amended by this Supplemental Indenture).

ARTICLE IV

EFFECT

Section 4.01 Effectiveness. This Supplemental Indenture shall become effective as of the date first above written upon its execution and delivery by the parties hereto.

ARTICLE V

MISCELLANEOUS

Section 5.01 Governing Law. THE INTERNAL LAW OF THE STATE OF NEW YORK SHALL GOVERN AND BE USED TO CONSTRUE THIS SUPPLEMENTAL INDENTURE WITHOUT GIVING EFFECT TO APPLICABLE PRINCIPLES OF CONFLICTS OF LAW TO THE EXTENT THAT THE APPLICATION OF THE LAWS OF ANOTHER JURISDICTION WOULD BE REQUIRED THEREBY.

Section 5.02 No Recourse Against Others. No director, officer, employee, incorporator or stockholder of the Company or any Guarantor, as such, will have any liability for any obligations of the Company or the Guarantors under the Notes, the Indenture, the Note Guarantees, or for any claim based on, in respect of, or by reason of, such obligations or their creation. Each Holder by accepting a Note waives and releases all such liability. The waiver and release are part of the consideration for issuance of the Notes. The waiver may not be effective to waive liabilities under the federal securities laws.

Section 5.03 Counterparts Originals. The parties may sign any number of copies of this Supplemental Indenture. Each signed copy will be an original, but all of them together represent the same agreement. The exchange of copies of this Supplemental Indenture and of signature pages by facsimile or electronic format (i.e., “pdf” or “tif” or any electronic signature complying with the U.S. federal ESIGN Act of 2000) or other electronically imaged transmission shall constitute effective execution and delivery of this Supplemental Indenture as to the parties hereto and may be used in lieu of the original Supplemental Indenture for all purposes. Signatures of the parties hereto transmitted by facsimile or electronic format (i.e., “pdf” or “tif” or any electronic signature complying with the U.S. federal ESIGN Act of 2000) or other electronically imaged transmission shall be deemed to be their original signatures for all purposes. Any certificate and any other document delivered in connection with this Supplemental Indenture may be signed by or on behalf of the signing party by manual, facsimile or electronic format (i.e., “pdf” or “tif” or any electronic signature complying with the U.S. federal ESIGN Act of 2000) or other electronically imaged transmission. The Trustee shall not have a duty to inquire into or investigate the authenticity or authorization of any such electronic signature and shall be entitled to conclusively rely on any such electronic signature without any liability with respect thereto.

Section 5.04 Headings. The headings of the Articles and Sections of this Supplemental Indenture have been inserted for convenience of reference only, are not to be considered a part of this Supplemental Indenture and will in no way modify or restrict any of the terms or provisions hereof.

 

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Section 5.05 Trustee Not Responsible for Recitals. The statements and recitals contained herein shall be taken as statements and recitals of the Company, the Guaranteeing Entity and the Guarantors, and the Trustee does not assume any responsibility for their correctness. The Trustee makes no representations as to, and shall not be responsible in any manner whatsoever for or in respect of, (i) the validity, sufficiency or adequacy of this Supplemental Indenture, (ii) the proper authorization hereby by the Company by action or otherwise, (iii) the due execution hereof by the Company, the Guaranteeing Entity and the Guarantors or (iv) the consequences of any amendment herein provided for. In entering into this Supplemental Indenture, the Trustee shall be afforded the same rights, protections, privileges, immunities and indemnities as are afforded in the Indenture as if the same were fully set forth herein.

Section 5.06 Adoption, Ratification and Confirmation. The Indenture, as supplemented and amended by this Supplemental Indenture, is in all respects hereby adopted, ratified and confirmed.

Section 5.07 Enforceability. The Company, VHL and the Existing Guarantors each hereby represent and warrant that this Supplemental Indenture is their legal, valid and binding obligation, enforceable against each of them in accordance with its terms.

Section 5.08 Severability. In case any provision in this Supplemental Indenture is invalid, illegal or unenforceable, the validity, legality and enforceability of the remaining provisions will not in any way be affected or impaired thereby.

Section 5.09 Company Instruction. The Company hereby requests and directs the Trustee to join with the Company, the Guarantors and VHL in the execution of this Supplemental Indenture.

[Signature Page Follows]

 

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IN WITNESS WHEREOF, the parties hereto have caused this Supplemental Indenture to be duly executed as of the date first written above.

 

 

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