Restaurant Brands International Inc.

“Management is also responsible for establishing and maintaining adequate internal control over financial reporting, and for performing an assessment of the effectiveness of internal control over financial reporting as of December 31, 2025. Internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Our system of internal control over financial reporting includes those policies and proc…”

“Management performed an assessment of the effectiveness of RBI’s internal control over financial reporting as of December 31, 2025 based on criteria established in”

“issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on our assessment and those criteria, management determined that RBI’s internal control over financial reporting was effective as of December 31, 2025.”

“The scope of management's assessment of the effectiveness of RBI's internal control over financial reporting included all of RBI's consolidated operations except for the operations of Pangaea Foods (China) Holdings Ltd. (“BK China”), which RBI acquired in February 2025 and met the criteria to be classified as held for sale and was reported as discontinued operations. BK China had assets held for sale of $489 million and net loss from discontinued operations of $126 million as of and for the year ended December 31, 2025.”

“The effectiveness of RBI’s internal control over financial reporting as of December 31, 2025 has been audited by KPMG LLP, RBI’s independent registered public accounting firm, as stated in its report which is included herein.”