Delivery & Settlement — GOLDN Commercial Gold Offtake Program

Settlement process, delivery options, Brinks logistics chain, Metalor refining, LBMA documentation, and post-delivery vault storage benefits.

Delivery & Settlement Process

Delivery & Settlement

Step-by-step process from Delivery Notice through final settlement and gold allocation.

The delivery and settlement phase represents the culmination of the GOLDN Forward program, where entitlements are converted to physical gold ownership. This section outlines the procedural steps from delivery notice issuance through final settlement, including the options available to subscribers for receiving their allocated gold and the mechanics governing fractional entitlements.

Indicative delivery window: Q4 2026 (subject to program conditions)

Physical delivery or allocated vault storage options

LBMA Good Delivery bars with assay certification

60-day settlement window for Stage 2 payment

Delivery Notification

Upon gold availability, Digix issues notification to eligible subscribers, initiating the settlement window.

Deferred Payment Due

Subscriber remits Stage 2 (Deferred) payment of $0.05775 per token ($1,155 per oz) within 60 days of final delivery date.

Token Conversion

Upon payment completion, GOLDN_OT tokens are burned and equal quantity of GOLDN_SET Bullion Delivery Tokens are minted and issued to holder.

Delivery Election

Purchasers elect either: (a) physical delivery of bullion to a Brinks Logistics Services approved location (Company funded), or (b) allocated storage with transfer of title into their name within an LBMA-accredited vault.

Title Transfer

Title passes in accordance with the Offtake Agreement and Delaware UCC §2-401. Upon physical delivery confirmation, corresponding GOLDN_SET Tokens are burned.

Delivery Options

Physical Delivery

LBMA Good Delivery bars delivered CIF to subscriber's designated location via Brinks Global Services (Company funded), with full shipping and insurance documentation.

CIF delivery with shipping and insurance documentation

Complete Brinks chain-of-custody records

Assay certificates included

Allocated Vault Storage

Gold allocated to subscriber's account at an approved vault facility. Subscriber holds title to specific bars.

Segregated, allocated storage at Brinks facility

Bar list and allocation statement in purchaser's name

Future delivery option maintained

Fractional Entitlements

Entitlements below deliverable bar thresholds may be settled in cash at the Operator's discretion, calculated at prevailing market rates per the definitive documentation. Subscribers holding fractional amounts should review the Offering Memorandum for detailed settlement mechanics.

Settlement Checklist

Verify Stage 1 payment confirmation

Review delivery notification from Operator

Submit Stage 2 payment within 60-day window

Elect delivery method (physical or vault)

Confirm receipt of GOLDN_SET tokens

Coordinate delivery logistics (if physical)

Verify GOLDN_OT token quantity and conversion (20,000 tokens = 1 oz)

Await delivery confirmation or allocation notice

End-to-End Logistics Chain

The complete origin-to-delivery flow for each tranche of gold:

Origin (Bolivia)

Brinks Global Services collects doré at or near the mine site in the La Paz region and transports it under secure chain-of-custody to the export office.

Export Office Controls & Refinery Preparation

Doré is assayed at the export office, documented, sealed in tamper-evident packaging, and prepared for export to Metalor Technologies SA. Refined to LBMA 99.999% International Standard by Metalor Technologies SA.

Doré is exported to Metalor for refining (either Metalor USA or Metalor Switzerland, routing determined by timing, capacity, and purchaser preference).

Post-Refining Delivery

Refined LBMA-standard bullion is delivered into a Brinks facility for allocated storage, or Brinks arranges CIF delivery to the purchaser's designated location.

LBMA Tranche Documentation

LBMA does not issue transaction-specific certificates. The standard diligence approach is to confirm the refiner is LBMA Good Delivery Listed and provide a full tranche-level audit trail. For each tranche, GOLDN-Digital provides:

Metalor assay / fineness certification and release documentation

Bar list (serial numbers, weights, fineness, hallmark) for the refined bars

Brinks chain-of-custody documentation (pickup, seals, transfers, delivery)

If vaulted: allocated account statement and bar list reconciliation in the purchaser's name

If CIF: shipping documentation and insurance confirmation consistent with CIF terms

Independent inspection and sampling at origin and/or refinery intake available upon request

Post-Delivery Benefits

Upon completion of title transfer, the Company provides the following complimentary services for all delivered gold:

Two years of complimentary vault storage at the designated facility

Comprehensive insurance coverage for the duration of the complimentary storage period

CIF (Cost, Insurance, Freight) shipping at the Company's expense for physical delivery elections

Option to maintain vault storage in subscriber's name beyond the complimentary period at standard facility rates

Physical delivery to subscriber's bank, financial institution, or other approved secure location

Individual Allotment Process

Following completion of the full 8,000 oz vault delivery and verification by the independent trustee, individual subscriber allotments are processed. Each subscriber's allocation is matched to specific bar serial numbers. Subscribers then elect their preferred delivery method — either physical delivery to their designated institution or continued allocated vault storage with title transferred into their name.

Metalor Refinery Locations

Metalor Technologies SA operates refining facilities in Salt Lake City (USA), Singapore, and Switzerland. Routing is determined by timing, available capacity, and purchaser preference.

Why Complimentary Vaulting Is Possible

The Company's ability to provide two years of complimentary vault storage and insurance is underpinned by the retained reserve base. After delivering the initial 8,000 oz offtake, the Company retains access to an estimated 900,000+ ounces across its six concessions — the economics of the retained production comfortably absorb the cost of subsidizing storage and insurance on the offtake quantity.

Title & Delivery Benefits

Upon delivery, subscribers receive full title transfer to their allocated gold. Subscribers who elect vault storage receive title in their name plus two full years of vault storage and comprehensive insurance at no additional cost to the subscriber — all funded by the Company. CIF (Cost, Insurance, Freight) shipping is also provided at the Company's expense for subscribers electing physical delivery to their bank or designated secure location.

Projected Milestones

All timelines are estimates only and are provided for illustrative purposes. Actual results may differ materially due to regulatory, operational, market, or logistical factors beyond the Company's control.

Reserve-to-Delivery in ~5 months — forward purchase today, bullion tomorrow.

Token Sale Begins

Feb 2, 2026

Mining Production Begins

May 1, 2026

First Production of Doré Bar

July 1, 2026

First Refined Delivery to Vault

Aug 1, 2026

Final Delivery – 8,000 oz

Oct 1, 2026

Deferred Payment Due

Dec 1, 2026 (60 days from Final Delivery)