SVF Investment : 2021 PFIC Information Statement

IMPORTANT TAX NOTICE

March 3 I, 2022

Attention: U.S. Shareholders ofSVF Investment Corp.

Re: 2021 PFIC Status

This statement is provided for shareholders who are United States persons for purposes of the U.S. Internal Revenue Code of I986, as amended (the "Internal Revenue Code"). It is not relevant to other shareholders.

SVF Investment Corp. ("the Company") meets the Internal Revenue Code definition of a passive foreign investment company ("PFIC") for the taxable year ended March 31 , 2021. The Company is hereby making available PFIC Annual Information Statements for its taxable year beginning on October 5, 2020, and ending on March 3 I, 2021, pursuant to the requirements of U.S. Department of the Treasury Regulation Section 1.1295-1 (g)( I).

The PFIC Annual Information Statement contains information to enable you, should you choose, to elect to treat the Company as a Qualified Electing Fund ("QEF").

A U.S. shareholder who makes a QEF election for the Company, is required annually (i) to include in his or her income, or his or her pro rata share, of the ordinary earnings and net capital gains for the Company and (ii) complete and attach an Internal Revenue Service Form 8621 for the Company to such U.S. shareholder's U.S. federal income tax return filed by the due date of the return, including extensions.

U.S. shareholders are advised to consult with their tax advisors with respect to this PFIC Annual lnformationStatement.

Further information on PFIC rules is available on the internet at the Internal Revenue Service website, including the following pages:

Instructions to complete Form 8621:https://www.irs.gov/instructions/i862 l

Instructions to complete Form 8621 (print version):https://www.irs.gov/instructions/i862l .pdf Form 8621 :https://www.irs.gov/pub/irs-pdf/f8621 .pdf

THIS INFORMATION IS PROVIDED IN ORDER TO ASSIST SHAREHOLDERS IN MAKING CALCULATIONS AND DOES NOT CONSTITUTE TAX ADVICE. SHAREHOLDERS ARE ADVISED TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE OVERALL TAX CONSEQUENCES OF THE OWNERSHIP OF INTERESTS IN THE COMPANY ARISING IN THEIR OWN PARTICULAR SITUATIONS UNDER THE U.S. FEDERAL, STATE, OR LOCAL OR NON-U.S. LAW.

SVF INVESTMENT CORP.

PFIC Annual information Statement

For the year ended March 31, 2021

• I) This infonnation statement applies to the taxable year of SVF Investment Corp. (the "Company") beginning on October 5, 2020, and ending on March 31, 2021.

• 2) The Shareholder's per-share, per-day information for the Company's taxable period specified in paragraph (I) is provided in the below chart. We recommend that all U.S. taxpayer shareholders consult a tax advisor concerning the overall tax consequences of their ownership in the Company and their U.S. tax reporting requirements.

  Units

  NONEOrdinary Earnings (per-share per-day)

  Ordinary Class A Shares

  NONE

  Ordinary Class B Shares

  NONE

  Units

  NONE

  Net Capital Gains (per-share per-day)

  Ordinary Class A Shares

  NONE

  Ordinary Class B Shares

  NONE

• 3) The amount of cash and the fair market value of other property distributed or deemed distributed by the Company during the taxable year are as follows:

Cash:

Fair Market Value of PropertyNONE NONE

4) The Company will pennit U.S. shareholders to inspect and copy its pennanent books ofaccount, records, and such other documents as may be maintained by the Company to establish that the ordinary earnings and net capital gain as provided in section 1293(e) of the U.S. Internal Revenue Code are computed in accordance with U.S. federal income tax principles, and to verify these amounts and the shareholder's pro rata shares thereof.

SVF INVESTMENT CORP.

By:

JJ~C--e

Company Director

Date: _ 3_p _9_/,__;1. _ol _