..

White paper for crypto-assets other than asset-referenced tokens or e-money tokens


Digital Token Identifier:   N/A

Offeror or person seeking admission to trading:   A88929146 - Cool Earth Coin, S.A.

Type of submission:   Correction


Table of content

General information

SUMMARY

Part A - Information about offeror or person seeking admission to trading

Part B - Information about issuer, if different from offeror or person seeking admission to trading

Part C - Information about the operator of the trading platform in cases where it draws up the crypto-asset white paper and information about other persons drawing the crypto-asset white paper pursuant to Article 6(1), second subparagraph, of Regulation (EU) 2023/1114

Part D - Information about other token project

Part E - Information about offer to public of other tokens or their admission to trading

Part F - Information about other tokens

Part G - Information on rights and obligations attached to other tokens

Part H – Information on underlying technology

Part I - Information on risks

Part J - Information on the sustainability indicators in relation to adverse impact on the climate and other environment-related adverse impacts





[Table 2] Template for white papers for crypto-assets other than asset-referenced tokens or e-money tokens


Template for white papers for crypto-assets other than asset-referenced tokens or e-money tokens [abstract]

General information



00 Table of content
boolean true true

01 Date of notification
date 2026-07-24

02 Statement in accordance with Article 6(3) of Regulation (EU) 2023/1114
boolean true This crypto-asset white paper has not been approved by any competent authority in any Member State of the European Union. The offeror of the crypto-asset is solely responsible for the content of this crypto-asset white paper.

03 Compliance statement in accordance with Article 6(6) of Regulation (EU) 2023/1114
boolean true This crypto-asset white paper complies with Title II of Regulation (EU) 2023/1114 of the European Parliament and of the Council and, to the best of the knowledge of the management body, the information presented in the crypto-asset white paper is fair, clear and not misleading and the crypto-asset white paper makes no omission likely to affect its import.

04 Statement in accordance with Article 6(5), points (a), (b), (c), of Regulation (EU) 2023/1114
boolean true The crypto-asset referred to in this crypto-asset white paper may lose its value in part or in full, may not always be transferable and may not be liquid

05 Statement in accordance with Article 6(5), point (d), of Regulation (EU) 2023/1114
boolean true Not applicable

06 Statement in accordance with Article 6(5), points (e) and (f), of Regulation (EU) 2023/1114
boolean true The crypto-asset referred to in this white paper is not covered by the investor compensation schemes under Directive 97/9/EC of the European Parliament and of the Council or the deposit guarantee schemes under Directive 2014/49/EU of the European Parliament and of the Council.

SUMMARY



07 Warning in accordance with Article 6(7), second subparagraph, of Regulation (EU) 2023/1114
boolean true Warning

This summary should be read as an introduction to the crypto-asset white paper.

The prospective holder should base any decision to purchase this crypto –asset on the content of the crypto-asset white paper as a whole and not on the summary alone.

The offer to the public of this crypto-asset does not constitute an offer or solicitation to purchase financial instruments and any such offer or solicitation can be made only by means of a prospectus or other offer documents pursuant to the applicable national law.

This crypto-asset white paper does not constitute a prospectus as referred to in Regulation (EU) 2017/1129 of the European Parliament and of the Council or any other offer document pursuant to Union or national law.


08 Characteristics of the crypto-asset
textBlock The $CEC token is a digital instrument for representing, tracking, and certifying the positive environmental impact resulting from regenerative agriculture practices. Each $CEC token is equivalent to 100 grams of CO2 that has been reduced, removed, or sequestered in the soil, duly certified in accordance with recognized methodologies.

Ownership of the token allows the holder to provide documentary evidence of their connection to said verified environmental impact. The reduction or capture of the underlying CO2 is, as a prerequisite, (i) calculated in accordance with applicable European Union regulatory standards, (ii) certified by a reputable independent certification body that is among the top ten certification bodies in Europe, and (iii) subject to additional verification by the issuer, covering both the calculation and the certification obtained.

Once this process is complete, the CO2 credit or capture is removed from the source registry and tokenized, such that the token is backed solely by documentation issued by Cool Earth Coin, S.A., with no underlying external assets managed on a discretionary basis.

In accordance with the MiCA Regulation, the $CEC token is classified as a crypto-asset other than an asset-backed token or an electronic money token, as defined in Title II of the aforementioned Regulation.


09 Further information about utility tokens
textBlock N/A

10 Key information about the offer to the public or admission to trading
textBlock The $CEC token is designed to be a token linked to its ability to represent, in a traceable and certified manner, CO₂ reductions or removals resulting from regenerative agriculture practices.
The purpose of the issuance is to finance the project's development, including the acquisition of certified carbon credits, their certification, the technological infrastructure necessary for their tokenization, and the expansion of the associated ecosystem.
The issuance is divided into two distinct phases:
Initial phase (presale/controlled environment): limited access to a small group of strategic investors who meet the identification (KYC) requirements and have certified experience in the field of carbon capture.
Subsequent phase: The tokens are expected to eventually be admitted to trading or traded freely on the market, which would allow them to be transferred among third parties.
Regarding the token's key economic parameters, the following is noted:
Initial issue price: approximately 0.008 euros per $CEC.

Regarding the token supply:
The number of $CEC tokens covered by this offering is 625,000,000 units, an amount that corresponds to CO2 reductions or captures already generated, acquired, and certified prior to the start of the subscription period. The maximum token supply, immutably encoded in the smart contract, is 1,875,000,000 units; however, the purpose of this offering is the full and specific issuance of the 625,000,000 tokens indicated.


Part A - Information about offeror or person seeking admission to trading



A.1 Name
text Cool Earth Coin, S.A.

A.2 Legal form
text Corporation

A.3 Registered address



Registered addess
text Paseo de la Castellana 200, Oficina 918, 28046 Madrid

Country
enumeration
Spain


Sub-division
text N/A

A.4 Head office



Head office
text Paseo de la Castellana 200, Oficina 918, 28046 Madrid

Country
enumeration
Spain


Sub-division
text N/A

A.5 Registration date
date 2026-07-08

A.6 Legal entity identifier
LEI


A.7 Another identifier required pursuant to applicable national law
text A88929146

A.8 Contact telephone number
text +34 664 764 006

A.9 E-mail address
text info@coolearthcoin.com

A.10 Response time (days)
integer 10

A.11 Parent company
text Red Island Investment Group, S.L.

A.12 Members of the management body



Member #1
id 1

Identity
text Juan Miguel Hitos Fuentes

Business address
text Madrid (Spain)

Function
text Chief Executive Officer, Board Member

Member #2
id 2

Identity
text David Angel Pereira Rico

Business address
text Madrid (Spain)

Function
text Chief Executive Officer, Board Member

Member #3
id 3

Identity
text Javier Amo Férnandez de Ávila

Business address
text Madrid (Spain)

Function
text Member, Director

Member #4
id 4

Identity
text Alberto Cabos Suárez-Alba

Business address
text Madrid (Spain)

Function
text CFO (Chief Financial Officer)

A.13 Business activity
textBlock Business model:

The business model is based on capturing CO₂ generated by regenerative agriculture practices, certified in accordance with recognized methodologies and traded on the voluntary carbon market through the issuance of the $CEC token.

In this context, the project aims to connect:

the generation of verifiable environmental impact (CO₂ reduction or sequestration), and
their digital representation through tokens, which enable their traceability, certification, and potential integration into markets.

The token serves as a mechanism for representing positive environmental impact, facilitating its recording, tracking, and eventual circulation.

The project's revenue will be derived primarily from the issuance and distribution of $CEC tokens.

Products and Services:

The project does not offer complex technological products or its own blockchain infrastructure; rather, it focuses on generation, certification, and tokenization.

In particular, the $CEC token ecosystem is structured around:
the digital representation of units of CO₂ reduced or removed,
the traceability and certification of those reductions, and
its use as a tool for certifying positive environmental impact.

Target Markets

The project is aimed at various types of participants interested in the generation, certification, and use of certified carbon sequestration within the voluntary carbon market, as well as in climate impact solutions:

Strategic investors (early stage): participants with experience in carbon credits or sustainability who join the project at an early stage.
End users and the general market (later phase): Once the token is permitted to be freely traded, any participant interested in purchasing or exchanging tokens linked to climate impact.


A.14 Parent company business activity
textBlock N/A

A.15 Newly established
boolean true

A.16 Financial condition for the past three years
textBlock N/A

A.17 Financial condition since registration
textBlock The Company is newly incorporated and, as such, has no historical financial statements, contingencies, inherited liabilities, or preexisting commitments.

The share capital is 60,003 euros and is constituted by a cash contribution of 20,003 euros.

As this is a newly established company, the initial financial autonomy ratio (net equity to total assets) is 100%. The Company's objective is to maintain a financial autonomy ratio of no less than 25% in the medium and long term, as the guiding principle of its financing strategy.

All revenue from the project will be reinvested in the project: to cover ongoing operating expenses and to purchase new certified carbon credits. No dividend distributions are planned during the initial phases of the project.


Part B - Information about issuer, if different from offeror or person seeking admission to trading



B.1 Issuer different from offerror or person seeking admission to trading
boolean false

B.2 Name
N/A
.

B.3 Legal form
N/A .

B.4 Registered address

Registered addess
N/A .

Country
N/A .

Sub-division
N/A .

B.5 Head office

Head office
N/A .

Country
N/A .

Sub-division
N/A .

B.6 Registration date
N/A .

B.7 Legal entity identifier
N/A .

B.8 Another identifier required pursuant to applicable national law
N/A .

B.9 Parent company
N/A .

B.10 Members of the management body

Member #1
N/A .

Identity
N/A .

Business address
N/A .

Function
N/A .

B.11 Business activity
N/A .

B.12 Parent company business activity
N/A .

Part C - Information about the operator of the trading platform in cases where it draws up the crypto-asset white paper and information about other persons drawing the crypto-asset white paper pursuant to Article 6(1), second subparagraph, of Regulation (EU) 2023/1114

C.1 Name
N/A .

C.2 Legal form
N/A .

C.3 Registered address

Registered address
N/A .

Country
N/A .

Sub-division
N/A .

C.4 Head office

Head office
N/A .

Country
N/A .

Sub-division
N/A .

C.5 Registration date
N/A .

C.6 Legal entity identifier
N/A .

C.7 Another identifier required pursuant to applicable national law
N/A .

C.8 Parent company
N/A .

C.9 Reason for crypto-asset white paper preparation
N/A .

C.10 Members of the management body

Member #1
N/A .

Identity
N/A .

Business address
N/A .

Function
N/A .

C.11 Operator business activity
N/A .

C.12 Parent company business activity
N/A .

C.13 Other persons drawing up the crypto-asset white paper according to Article 6(1), second subparagraph, of Regulation (EU) 2023/1114
N/A .

C.14 Reason for drawing the white paper by persons referred to in Article 6(1), second subparagraph, of Regulation (EU) 2023/1114
N/A .

Part D - Information about other token project



D.1 Crypto-asset project name
text Cool Earth Coin

D.2 Crypto-asset name
text CoolEarthCoin

D.3 Abbreviation
text $CEC

D.4 Crypto-asset project description
textBlock The Cool Earth Coin project aims to develop a system that enables the digital representation, traceability, and certification of carbon dioxide (CO₂) capture resulting from regenerative agriculture practices.
In this context, the $CEC token is designed to serve primarily as a token representing standardized units of positive climate impact. Each $CEC token is equivalent to 100 grams of CO₂ captured, reduced, or sequestered in the soil, duly certified in accordance with recognized methodologies
Each $CEC token is linked to duly certified units of CO₂, generated either through the purchase of voluntary carbon credits or through the direct measurement of carbon removals certified by specialized entities.
The project is structured around the following main elements:
the generation or acquisition of CO₂ capture,
its certification in accordance with recognized standards, and
its recording using blockchain technology, with the aim of ensuring the traceability and transparency of its environmental impact.
In particular, CO₂ reduction calculations are performed in accordance with recognized methodologies; these reductions are verified by independent entities; and the records are incorporated into systems based on blockchain technology.


D.5 Details of all natural or legal persons involved in implementation of crypto-asset project



Person #1
id 1

Type of person
enumeration
Other person involved in implementation


Name of person
text Metlabs Blockchain, S.L.

Business address of person
text A Coruña, Spain

Domicile of company
enumeration
Spain


Person #2
id 2

Type of person
enumeration
Development team


Name of person
text Juan Miguel Hitos Fuentes

Business address of person
text Madrid, Spain

Domicile of company
enumeration
Spain


Person #3
id 3

Type of person
enumeration
Development team


Name of person
text David Angel Pereira

Business address of person
text Madrid, Spain

Domicile of company
enumeration
Spain


Person #4
id 4

Type of person
enumeration
Development team


Name of person
text Javier Amo Férnandez de Ávila

Business address of person
text Madrid, Spain

Domicile of company
enumeration
Spain


Person #5
id 5

Type of person
enumeration
Development team


Name of person
text Alberto Cabos Suárez-Alba

Business address of person
text Madrid, Spain

Domicile of company
enumeration
Spain


D.6 Utility token classification
boolean false

D.7 Key features of goods or services for utility token projects
text N/A

D.8 Plans for the token



Description of past milestones
textBlock N/A

Description of future milestones
textBlock The project's development is structured around the following planned milestones:
Starting July 30, 2026: commencement of technical development of the platform and the technological infrastructure necessary for the issuance and management of $CEC tokens.
October 2026 – May 2027: public offering period for $CEC tokens, with open access to any interested party who meets the applicable identification and verification (KYC/AML) requirements. The detailed purchase schedule, including the whitelisting process, the subscription period, and the distribution of tokens, is described in Section G.10.


D.9 Resource allocation
text Non-financial contributions:

Development of the project model. Definition of the $CEC token concept and its link to CO₂ capture resulting from regenerative agriculture practices.
Methodological and technical development. Implementation of the Trinity NCM methodology for measuring climate impact, as well as the use of blockchain technology for the registration and traceability of $CECs.
Certification and verification. Involvement of independent entities in the validation of environmental impact, including certification.

Financial investments:

Investment in CO₂ capture, estimated at approximately 62,500,000 kg of CO₂.
Technology development. Costs associated with the project's technology infrastructure, including blockchain registration.
Certification and verification. Costs associated with the validation and certification of climate impact in accordance with applicable standards.
Legal advice and regulatory compliance. Costs related to the legal structuring of the project and compliance with applicable regulations (including the MiCA Regulation).


D.10 Planned use of collected funds or other tokens
text The funds raised through the issuance of the $CEC token will be used for the development and expansion of the project, specifically for:
Funding for the acquisition of CO₂ capture derived from regenerative agriculture practices.
Technology development. Costs associated with the development and maintenance of the project's technology infrastructure, including blockchain registration.
Project operations and expansion. Costs associated with marketing, business expansion, and general project operations.


Part E - Information about offer to public of other tokens or their admission to trading



E.1 Public offering or admission to trading
enumeration
Offer to public


E.2 Reasons for public offer or admission to trading
textBlock The purpose of the $CEC token issuance is to raise funds for the purchase of certified carbon offsets on the voluntary carbon market, as well as to cover the costs associated with their certification, registration, and tokenization.
The proceeds from the offering will therefore be used for:
the purchase of certified carbon sequestration resulting from regenerative agriculture practices;
the certification and verification of such CO2 capture in accordance with recognized methodologies;
the development and maintenance of the technological infrastructure necessary for the digital representation and traceability of that environmental impact using blockchain technology.


E.3 Fundraising target



Target expressed in currency
monetary 5000000 EUR

Target expressed in units
decimal


Target expressed in digital token identifier
text


E.4 Minimum subscription goals



Goals expressed in currency
monetary 500000 EUR

Goals expressed in units
decimal


Goals expressed in digital token identifier
text


E.5 Maximum subscription goals



Goasl expressed in currency
monetary 5000000 EUR

Goals expressed in units
decimal


Goals expressed in digital token identifier
text


E.6 Oversubscription acceptance
boolean false

E.7 Oversubscription allocation
text N/A

Issue price details



E.8 Issue price
decimal 0,008

E.9 Official currency determining issue price
enumeration
Euro


E.9 Any other tokens determining issue price
text N/A

E.10 Subscription fee



Fee expressed in currency
monetary 0 EUR

Fee expressed in units
decimal


Fee expressed in digital token identifier
text


E.11 Offer price determination method
text Fixed - The offering price of $CEC is set at 0.008 euros per token for the entire duration of the public offering.

E.12 Total number of offered or traded other tokens
integer 625000000

E.13 Targeted holders
enumeration
All types of investors


E.14 Holder restrictions
text Access to, acquisition, ownership, and transfer of $CEC tokens may be subject at all times to the applicable legal and regulatory restrictions in each jurisdiction.
Participants must comply with current regulations regarding the prevention of money laundering and terrorist financing (KYC/AML), as well as with international sanctions regimes and other identification and verification requirements established by the issuer.
Participation in the offer will require prior verification of the holder's identity and the registration of the holder's own wallet address in the issuer's IdentityRegistry, in accordance with the applicable KYC/AML procedures. Non-compliance with these requirements may result in the restriction or impossibility of access, acquisition, transfer, or use of the tokens.
Geographic restrictions may apply, such that the offering, distribution, or use of the tokens may be limited or prohibited in those jurisdictions where such activities would violate applicable regulations or require additional authorizations.
$CEC tokens do not confer political, economic, credit, or profit-sharing rights. Furthermore, they are not considered financial instruments, asset-backed tokens, or electronic money tokens under the MiCA Regulation. Their function is limited to the accreditation, traceability, and verifiable certification of positive climate impact within the project's ecosystem.
Minimum and maximum purchase per participant: Each participant must purchase a minimum of 5,000 $CEC as part of this offering. In addition, the maximum subscription amount per participant is set at 300,000,000 $CEC. If the subscription target is reached before the end of the offering period, the offering will close early.


E.15 Reimbursement notice
boolean true Purchasers participating in the offer to the public of crypto-asset will be able to be reimbursed if the minimum target subscription goal is not reached at the end of the offer to the public, if they exercise the right to withdrawal provided for in Article 13 of Regulation (EU) 2023/1114 of the European Parliament and of the Council or if the offer is cancelled

E.16 Refund mechanism
textBlock The amounts paid by the purchasers will be refunded via bank transfer to the account from which the payment was made.

E.17 Refund timeline
text The refund will be issued within 5 business days of the investor's request or from the date on which the event described in this document that triggered the refund occurs.

E.18 Offer phases
textBlock The public offering will take place between October 1, 2026, and May 31, 2027, and will be open to any interested party who meets the applicable KYC/AML identification and verification requirements.

The tokens will be purchased at a fixed price of 0.008 euros per $CEC through the online platform provided by the issuer, via bank transfer in euros.


E.19 Early purchase discount
textBlock No discounted purchase price is offered. A fixed price of 0.008 EUR per $CEC will apply throughout the public offering period, ensuring a level playing field for all participants.

Prior to this offering, the following token allocations have been made:

(i) As part of the project's launch campaign, a total of 378,125 $CECs have been allocated to 130 people at an issue price of 0.008 euros per $CEC.


E.20 Time-limited offer
boolean true

E.21 Subscription period beginning
date 2026-10-01

E.22 Subscription period end
date 2027-05-31

E.23 Safeguarding arrangements for offered funds or other tokens
textBlock A bank account held at an authorized credit institution, specifically designated for the issuance, and separate from the company's operating accounts.

E.24 Payment methods for other token purchase
textBlock Tokens can be purchased via bank transfer in euros.

E.25 Value transfer methods for reimbursement
textBlock In the event of a refund, the amount paid will be refunded in euros via bank transfer.

E.26 Right of withdrawal
textBlock Participants who wish to exercise their right of withdrawal will have 14 calendar days from the date on which they commit to purchasing the cryptoassets.

After this deadline, it will no longer be possible to request refunds or withdrawals, and all contributions will be considered final and nonrefundable.


E.27 Transfer of purchased other tokens
textBlock Once receipt of the payment is confirmed in the issuer's segregated account held at an authorized credit institution, the issuer executes the transfer of the corresponding number of $CEC tokens from the issuer's treasury wallet to the buyer's own wallet, previously verified and registered in the IdentityRegistry in accordance with the applicable KYC/AML procedures.

Transfers are recorded on-chain in a traceable and immutable manner and are subject to transferability restrictions implemented through the ERC-3643 smart contract and the issuer's identity registry.

The buyer receives electronic confirmation of the transaction and can check the token balance associated with their wallet as soon as the transaction is confirmed on the blockchain.


E.28 Transfer time schedule
text The token distribution system operates continuously, subject to the availability of the Polygon PoS blockchain network and its technology providers.

Token transfers resulting from confirmed subscriptions are processed periodically once the corresponding payments have been reconciled.

Unless there are extraordinary operational or technical issues, buyers receive their $CEC tokens within a maximum of five (5) business days after payment confirmation.


E.29 Purchaser's technical requirements
textBlock Buyers must hold their own compatible wallet, over which they retain sole control of the private keys, to receive and hold $CEC tokens. The buyer is responsible for the correct custody, backup, and security of their private keys and access credentials; the issuer does not hold, manage, or have access to purchasers' private keys at any stage.

Prior to participating in the offer, the buyer's wallet address must be registered and verified in the issuer's IdentityRegistry, in accordance with the applicable KYC/AML procedures. Transfers to or from unregistered addresses will be automatically rejected by the smart contract.


Other token services provider characteristics



E.30 Other token service provider (CASP) name
text N/A

E.31 CASP identifier
LEI


E.32 Placement form
enumeration
Not applicable


Trading platforms characteristics



E.33 Trading platforms name
text N/A

E.34 Trading platforms market identifier code (MIC)
text N/A

E.35 Trading platforms access
text N/A

E.36 Involved costs
textBlock Transactions involving the $CEC token on the Polygon PoS network may incur blockchain-related transaction costs ("gas fees"), which are paid in the native token of the corresponding network.

These costs depend on the grid's operating conditions at any given time, although they are usually relatively low.

During the initial phase of the project, the costs associated with transactions carried out on behalf of the buyers will be borne by the issuer.

Subsequent transfers between verified account holders may be subject to the network fees in effect at the time, which are borne by the account holder initiating the transaction.


E.37 Offer expenses
textBlock N/A

E.38 Conflicts of interest
textBlock N/A

E.39 Applicable law
textBlock This offering shall be governed by Spanish law and, where applicable, by applicable European Union regulations, including Regulation (EU) 2023/1114 on crypto-asset markets (MiCA).

E.40 Competent court
textBlock For the resolution of any dispute that may arise from this offer, the parties submit to the courts and tribunals of Madrid, expressly waiving any other jurisdiction to which they may be entitled.

Part F - Information about other tokens



F.1 Crypto-asset type
text Token Description and Classification:

The $CEC token is a token linked to the representation of verifiable environmental impact resulting from regenerative agriculture practices. Each $CEC corresponds to a quantified amount of CO₂ captured from the atmosphere, measured and certified in accordance with recognized methodologies.

The token is designed to serve as a traceable digital representation of that environmental impact, making it easier to attribute, track, and integrate it into digital environments.

$CEC is classified as a crypto-asset other than asset-backed tokens or electronic money tokens within the meaning of Title II of Regulation (EU) 2023/1114.


F.2 Other token functionality
textBlock The $CEC token serves as a digital instrument for representing, tracking, and certifying the environmental impact associated with regenerative agriculture practices.
The token's main features are as follows:
Traceability and certification of environmental impact: Each token represents a specific amount of CO₂ captured, backed by verification methodologies and certification processes.
Attributing Impact to Users: $CEC token holders can demonstrate their contribution to a positive environmental impact through their ownership of tokens linked to certified activities.
Transparency and auditability: The use of distributed ledger technology (DLT) enables the recording and tracking of tokens and information related to environmental impact, thereby enhancing transparency and trust.
Potential integration into digital ecosystems: The token can be used on platforms or systems designed to promote responsible consumption, sustainability, and climate initiatives.
The $CEC token does not confer any governance rights, economic rights, or credit rights against the issuer, nor does it constitute a financial instrument. Any potential trading on secondary markets or mechanisms related to the acquisition or transfer of the token are independent of its primary function as a representation of environmental impact.


F.3 Planned application of functionalities
textBlock The token becomes active as soon as it is delivered to the user.

From that point on, the token serves as proof of the holder's contribution to a positive climate impact associated with regenerative agriculture.


A description of the characteristics of the other token, including the data necessary for classification of the crypto-asset white paper in the register referred to in Article 109 of Regulation (EU) 2023/1114, as specified in accordance with paragraph 8 of that Article



F.4 Type of crypto-asset white paper
enumeration
Other crypto-asset token white paper


F.5 Type of submission
enumeration
Correction


F.6 Other token characteristics
textBlock 1. General Characteristics:

Name: Cool Earth Coin (CEC)
Type: Climate impact token, not classified as an asset-referenced token (ART) or an electronic money token (EMT)
Blockchain: Polygon
Token standard: ERC3643

2. Classification in accordance with MiCA (Regulation (EU) 2023/1114):
The $CEC token is classified as a cryptoasset distinct from asset-backed tokens and electronic money tokens. Its primary purpose is to enable the representation, traceability, and verification of positive environmental impact in digital environments.

3. Main function of the token:

The $CEC token is designed to:
To verifiably demonstrate a specific amount of CO₂ reduction or removal associated with regenerative agriculture practices;
To ensure traceability and transparency regarding the environmental impact generated;
Facilitate the recognition of the holder's contribution to sustainability initiatives;
To serve as a mechanism for integration in digital environments focused on climate action and responsible consumption;
Enable its use in systems or platforms that promote the measurement and certification of environmental impact.

The token does not confer any economic rights, credit rights against the issuer, or a share in profits, nor does it constitute a financial instrument.

4. Date the feature was activated

The token becomes active upon delivery to the user or, where applicable, to the infrastructure managed by the crypto-asset service provider (CASP), at which point it can be used as proof of a positive environmental impact.


F.7 Commercial name or trading name
text Cool Earth Coin Token ($CEC)

F.8 Website of the issuer
text www.coolearthcoin.com

F.9 Starting date of offer to the public or admission to trading
date 2026-08-24

F.10 Publication date
date 2026-08-24

F.11 Any other services provided by the issuer
textBlock N/A

F.12 Language or languages of white paper
text English

F.13 Digital token identifier code used to uniquely identify the crypto-asset or each of the several crypto assets to which the white paper relates, where available
text N/A

F.14 Functionally fungible group digital token identifier, where available
text N/A

F.15 Voluntary data flag
boolean false

F.16 Personal data flag
boolean true

F.17 LEI eligibility
boolean false

F.18 Home member state
enumeration
Spain


F.19 Host member states #1
enumerationSet
Austria


F.19 Host member states #2
enumerationSet
Belgium


F.19 Host member states #3
enumerationSet
Bulgaria


F.19 Host member states #4
enumerationSet
Croatia


F.19 Host member states #5
enumerationSet
Cyprus


F.19 Host member states #6
enumerationSet
Czechia


F.19 Host member states #7
enumerationSet
Denmark


F.19 Host member states #8
enumerationSet
Estonia


F.19 Host member states #9
enumerationSet
Finland


F.19 Host member states #10
enumerationSet
France


F.19 Host member states #11
enumerationSet
Germany


F.19 Host member states #12
enumerationSet
Greece


F.19 Host member states #13
enumerationSet
Hungary


F.19 Host member states #14
enumerationSet
Iceland


F.19 Host member states #15
enumerationSet
Ireland


F.19 Host member states #16
enumerationSet
Italy


F.19 Host member states #17
enumerationSet
Latvia


F.19 Host member states #18
enumerationSet
Liechtenstein


F.19 Host member states #19
enumerationSet
Lithuania


F.19 Host member states #20
enumerationSet
Luxembourg


F.19 Host member states #21
enumerationSet
Malta


F.19 Host member states #22
enumerationSet
Netherlands


F.19 Host member states #23
enumerationSet
Norway


F.19 Host member states #24
enumerationSet
Poland


F.19 Host member states #25
enumerationSet
Portugal


F.19 Host member states #26
enumerationSet
Romania


F.19 Host member states #27
enumerationSet
Slovakia


F.19 Host member states #28
enumerationSet
Slovenia


F.19 Host member states #29
enumerationSet
Spain


F.19 Host member states #30
enumerationSet
Sweden


Part G - Information on rights and obligations attached to other tokens



G.1 Purchaser rights and obligations
textBlock First and foremost, the buyer must be informed that the purchase of this cryptoasset grants them ownership rights to the certified captured carbon units it represents. The acquisition of the token entitles the holder to use and withdraw the certified CO₂ units that the token represents. Each $CEC token is equivalent to 100 grams of CO2 that has been reduced, removed, or sequestered in the soil, duly certified in accordance with recognized methodologies, including Trinity NCM.

The on-chain record of the token, linked to the holder's identification as verified by the issuer, serves as proof of ownership vis-à-vis the issuer.

In addition, $CEC holders are granted the following rights:

The right to receive the number of $CEC tokens corresponding to your participation in the offering, in accordance with the terms set forth in this White Paper.
The right to hold a digital asset that represents, in a traceable and verifiable manner, a positive climate impact resulting from regenerative agriculture practices, in accordance with the methodology described in this document.
The right to clear, accurate, and up-to-date information about the project, its progress, and the characteristics of the tokens, in accordance with the provisions of Regulation (EU) 2023/1114 (MiCA).
Buyer Obligations. Token buyers must:
Provide accurate, complete, and up-to-date information during the registration, identification, and token purchase processes, including compliance with applicable KYC/AML requirements.
Comply with applicable regulations regarding anti-money laundering, international sanctions, and any other regulations that may apply in your jurisdiction.
Identify yourself to the issuer before exercising the right of withdrawal (token burn).
Use the tokens in accordance with their nature and functionality as described in this white paper.


G.2 Exercise of rights and obligations
textBlock $CEC tokens will be made available to buyers through the platform provided by the issuer once the applicable identification and verification procedures (KYC/AML) have been completed and payment via bank transfer in euros has been confirmed.

Holders may keep their tokens in wallets that are authorized and registered in the ecosystem's IdentityRegistry, in accordance with the compliance rules incorporated into the ERC-3643 standard. Transfers may only be made between addresses that have been previously authorized and verified in accordance with the requirements established by the issuer and applicable regulations.

Where applicable, in accordance with the ecosystem's functionality, token holders may request the removal (burn) of tokens through the issuer's platform. This process will be recorded on-chain and carried out in accordance with the operational and compliance rules described in the project documentation.

Account holders will also be able to access information and documentation related to the traceability and backing of the ecosystem through the mechanisms provided by the issuer, under the terms described in this White Paper.


G.3 Conditions for modifications of rights and obligations
textBlock In the event of exceptional circumstances that require a modification of the rights or obligations associated with $CEC tokens, the issuer may implement such modifications provided that:
are duly justified by operational, technical, legal, or regulatory reasons;
do not substantially alter the nature of the token or the essential rights previously acquired by the token holders;
are carried out in compliance with applicable regulations, in particular Regulation (EU) 2023/1114 (MiCA).

The issuer shall provide token holders with clear and sufficient advance notice of any material changes through the designated communication channels.


G.4 Future public offers
textBlock The issuer is considering the possibility of conducting future public offerings of $CEC tokens in order to incorporate new verified CO2 captures that may be generated or acquired as part of the project's development.


As of the date of this White Paper, no specific timeline or terms have been established for these future offerings. Should they take place, they will be conducted in accordance with applicable regulations, including Regulation (EU) 2023/1114 (MiCA), and will be duly disclosed to the market and market participants.


G.5 Issuer retained other token
integer 31250000

G.6 Utility token classification
boolean false

G.7 Key features of goods or services utility tokens
text N/A

G.8 Utility tokens redemption
text N/A

G.9 Non-trading request
boolean false

G.10 Other tokens purchase or sale modalities
text During the initial public offering

Prior Whitelisting

The issuer will enable a whitelisting process through the platform, available both prior to the start of the subscription period and during the period itself, through which interested parties may register at any time and complete the identification and verification procedures (KYC/AML) required by applicable regulations, as well as confirm their commitment to purchase the tokens.

Only users who have successfully completed the whitelisting process will be eligible to participate in the public offering. Users may withdraw from their commitment to purchase the cryptoassets within 14 calendar days from the date of whitelisting.

Purchase Process: Once the whitelisting process is complete, $CEC tokens may be subscribed to through the platform provided by the issuer during the established subscription period.

$CEC tokens may be subscribed to through the platform provided by the issuer.
Prior to signing up, users must complete the identification and verification procedures required by applicable regulations regarding the prevention of money laundering and terrorist financing (KYC/AML).
Once the user's identity has been verified, the user must provide the address of their own wallet, which the issuer will register and verify in the IdentityRegistry prior to enabling participation in the subscription.

Accepted payment methods:

Subscriptions for $CEC tokens will be accepted exclusively in euros (EUR).
The funds will be transferred to the bank account designated by the issuer and will be subject to source-of-funds verification and other applicable compliance controls.

Security and Compliance:

The subscription process will be subject to KYC/AML checks, international sanctions screenings, and other regulatory compliance measures implemented by the issuer.
Only users who have successfully completed these procedures will be eligible to receive $CEC tokens.
Following the offer

Initial Distribution

Once the subscription period has ended and the corresponding payments have been verified, the issuer will have 2 months from the end of the subscription period to complete the transfer of the $CEC tokens to the authorized wallets of the holders registered in the ecosystem's IdentityRegistry.
The distribution will be conducted in accordance with the technical and compliance rules implemented through the ERC-3643 standard.

Transferability

$CEC tokens may only be transferred between wallets that have been previously authorized and registered in the IdentityRegistry.
All transfers will be subject to the automated checks built into the ecosystem's compliance mechanisms, including identification requirements, permitted residency, and other applicable conditions.
Transfers to unauthorized addresses or those that do not meet the established requirements will be automatically rejected by the corresponding smart contracts.
Future Evolution of the Ecosystem
In later phases of the project, the issuer may enable additional portability mechanisms to users' own wallets, subject to compliance with applicable technical and regulatory requirements.
The issuer may evaluate additional mechanisms for trading or transferring the token, provided that such mechanisms comply with applicable regulations and the compliance restrictions built into the ecosystem.


G.11 Other tokens transfer restrictions
text Public allocation:

$CECs will be transferable in accordance with the transferability rules implemented in the ERC-3643 (T-REX) standard and the enforcement mechanisms built into the project's smart contracts.

Transfers may only be made between wallets that have been previously registered in the IdentityRegistry and are associated with account holders who have successfully completed the applicable identification and verification procedures.

From the outset of the project, tokens are held directly in the holder's own wallet, registered and verified in the IdentityRegistry. The issuer does not custody or manage holders' private keys at any stage. The holder is exclusively responsible for the security and custody of their own wallet. .

Jurisdictional Restrictions
The acquisition, holding, and transfer of $CEC may be restricted or prohibited in certain jurisdictions.

Eligibility to trade the token will be subject to the issuer's KYC/AML procedures and the admission criteria set forth in the IdentityRegistry, including verification of residency in permitted jurisdictions and checks against international sanctions lists.

Wallet Compatibility

$CEC can only be held and transferred using wallets that are compatible with the project's technological infrastructure and have been previously authorized in accordance with the IdentityRegistry rules.

Transfers to wallets that are not registered or that do not meet the applicable compliance requirements will be automatically rejected by the token's smart contracts.


G.12 Supply adjustment protocols
boolean true

G.13 Supply adjustment mechanisms
text The supply of $CEC tokens is subject to supply adjustment mechanisms based exclusively on the generation or withdrawal of tokens backed by verifiable CO₂ captures.
New tokens may only be issued (minted) within the fixed and immutable maximum limit of 1,875,000,000 $CEC tokens encoded in the smart contract; this limit may not be modified under any circumstances and is independent of changes in the token's supply and demand. Such issuance will be contingent upon the existence of supporting documentation proving verifiable CO2 capture.
The issuance of tokens is not based on market price fluctuations or demand for the token, but rather on the actual addition of new environmental collateral in accordance with the procedures established by the issuer.


Other token schemes details



G.14 Token value protection schemes
boolean false

G.15 Token value protection schemes description
textBlock N/A

G.16 Compensation schemes
boolean false

G.17 Compensation schemes description
textBlock N/A

G.18 Applicable law
textBlock This public offering and the rights and obligations arising therefrom are governed by European Union law, in particular Regulation (EU) 2023/1114 on crypto-asset markets (MiCA), and by Spanish law in all matters not regulated by applicable European regulations.

G.19 Competent court
textBlock Subject to applicable mandatory regulations, any dispute arising in connection with this White Paper or the $CEC, including those relating to their validity, nullity, breach, or termination, shall be subject to the exclusive jurisdiction of the courts of Madrid.


Part H – Information on underlying technology



H.1 Distributed ledger technology (DTL)
text General information about distributed ledger technology and blockchain technology.

Distributed ledger technology (DLT) describes a decentralized and distributed network system architecture in which multiple participants maintain and verify a shared database. Unlike traditional databases, DLT systems do not rely on a central authority to ensure data consistency and security. Instead, they distribute control across a network of computers (nodes) and require that all changes be recorded and accepted by the nodes. This distributed approach enhances the system's resilience and security, as well as the transparency of the data stored within it, without requiring trust among the system's participants.

Blockchain technology is a subset of DLT technology, in which a distributed database maintains an ever-growing list of records—called blocks—that are linked together in chronological order and secured using cryptographic techniques. A blockchain typically has the following key characteristics:

- Distribution: A blockchain operates on a network of nodes, each of which contains a copy of the ledger and participates in the process of verifying and synchronizing transactions.

- Security: Blockchain uses advanced cryptographic methods to protect data. Each block contains a cryptographic hash (a "digital fingerprint") of the previous block, a timestamp, and transaction data. This structure ensures that, once data is recorded, it cannot be retroactively modified without also changing all subsequent blocks—a process that would require the consensus of the majority of the network's nodes.

- Transparency and immutability. Transactions on a blockchain are typically visible to all network participants, which provides transparency. Once a transaction is confirmed and added to the blockchain, it is virtually immutable due to the cryptographic methods used, meaning it cannot be modified or deleted.

Application for the $CEC token

In the case of the $CEC token, the distributed ledger technology used consists of a public blockchain compatible with the Ethereum Virtual Machine (EVM), specifically the Polygon PoS Mainnet. The token is implemented using ETC-3643 (T-REX) standards on ERC-20 infrastructure, incorporating on-chain identity features and transferability control through verified identity records.

The technology architecture used enables:
public traceability of transactions recorded on the blockchain;
the automatic enforcement of transferability restrictions through smart contracts;
programmatic verification of compliance requirements (KYC/AML);
the immutability of the records associated with the issuance, transfer, and redemption of tokens; and
interoperability with tools and wallets compatible with the EVM ecosystem.

In addition, it is worth noting that the system uses cryptographic mechanisms and multi-signature governance structures to strengthen operational security and control over the protocol's critical functions.


H.2 Protocols and technical standards
text The $CEC token is implemented in accordance with the following protocols and technical standards recognized in the EVM (Ethereum Virtual Machine) ecosystem:

ERC-3643 (T-REX, Token for Regulated EXchanges): a reference standard for regulated tokens with on-chain identity. ERC-3643 inherits and extends the ERC-20 fungible token standard, ensuring interoperability with wallets, block explorers, and tools compatible with the EVM ecosystem. Building on this foundation, ERC-3643 incorporates compliance logic and transferability restrictions, such that token transfers are subject to prior validation through an on-chain identity registry (IdentityRegistry) and KYC/AML checks defined by the issuer.
ERC-734 (Key Holder) and ERC-735 (Claim Holder): on-chain identity standards used by ERC-3643 to manage verifiable attributes (including, but not limited to, KYC status, absence of sanctions, or residence in permitted jurisdictions), issued by authorized entities registered in the issuer's TrustedIssuersRegistry.
EIP-1822 (Universal Upgradeable Proxy Standard, UUPS): a proxy pattern used to enable controlled updates to a token's smart contract logic. The proxy architecture operates separately from the contract's persistent data and allows new implementations to be deployed subject to multi-signature authorization and timelock mechanisms. The token's maximum supply remains hard-coded as an immutable parameter outside the ordinary scope of updates.


H.3 Technology used
textBlock The $CEC token is deployed on the Polygon PoS Mainnet public blockchain, a public network compatible with the Ethereum Virtual Machine (EVM) that operates using a Proof-of-Stake consensus mechanism. Polygon PoS performs periodic checkpoints on Ethereum Layer 1, providing an additional layer of economic finality and transaction security.

The choice of Polygon PoS is based on the following technical criteria: (i) full compatibility with the EVM ecosystem, allowing for the use of widely audited standards and libraries, including the ERC-3643 reference implementation and OpenZeppelin security libraries; (ii) low transaction costs, which allow for the efficient absorption of the operational costs associated with token issuance and management; (iii) low energy consumption, consistent with the project's climate-focused nature; and (iv) the technological maturity of the ecosystem for regulated tokens.

The token contract is implemented using a UUPS proxy architecture, allowing for controlled updates to the smart contract logic. The maximum token supply (1,875,000,000 $CEC) remains hard-coded as a fixed and immutable limit outside the ordinary scope of updates.

The system's on-chain governance is structured around three distinct multi-signature wallets: one for authorizing structural upgrades, subject to a 48-hour cooling-off period; one for routine operations involving issuance, withdrawal, and registration in the identity registry; and a rapid-response wallet for pausing the contract in the event of incidents


H.4 Consensus mechanism
text Polygon PoS operates using a Proof-of-Stake consensus mechanism with an active set of validators who stake the network's native token to participate in validation. Blocks are produced approximately every two seconds.

The economic purpose of transactions is initially probabilistic and is reinforced by checkpoints periodically published on Ethereum Layer 1. This model offers high availability, high transaction throughput, and significantly lower energy consumption than Proof-of-Work-based mechanisms.

The issuer does not operate its own validator nodes. The Polygon PoS network is a public, permissionless infrastructure with regard to the validation process, while control over the transferability of the $CEC token is implemented at the smart contract level through verified identity records and compliance rules integrated into the protocol's logic.


H.5 Incentive mechanisms and applicable fees
text Validators on the Polygon PoS network are compensated with rewards in the network's native token, which come from the protocol's scheduled token issuance and from the transaction fees (gas fees) paid by users who initiate transactions on the network. The issuer of the $CEC token does not participate in this incentive mechanism nor does it operate validator nodes.

Transaction fees applicable to transactions involving the $CEC token typically range from 0.001 to 0.01 EUR per minimum transfer. During the initial phase of the project, the issuer covers the gas fees associated with transactions executed on behalf of token holders (registration in the identity registry, transfers resulting from subscription, and redemptions). Any transfers between verified token holders will be subject to the network fees in effect at the time, payable by the sending token holder.

The issuer does not charge any additional fees on token transfers.


H.6 Use of distributed ledger technology
boolean true

H.7 DLT functionality description
textBlock The $CEC token uses distributed ledger technology, specifically a public blockchain
EVM-compliant, for the following purposes:

An immutable record of token issuance and redemption transactions, linking each transaction to the cryptographic hash of the supporting documentation package maintained by the issuer off-chain.

Public traceability of token holder addresses, while maintaining the confidentiality of personal data thanks to the separation between on-chain identity (wallet address) and KYC data stored off-chain.

Technical assurance of compliance with transferability restrictions through the logic of the ERC-3643 smart contract, which automatically rejects any transfer to addresses not listed in the issuer's identity registry.

Permanent auditability of the total supply and the status of each token (in circulation or retired), including on-chain verification of the maximum limit encoded in the contract.

Separation of on-chain governance functions through three distinct multi-signature wallets, reducing the risk of operational concentration.

Identification of the issuer's institutional wallets (operational treasury and reserve wallets) within the identity system itself, allowing for public verification of the composition of the supply across the issuer's wallets and end-holder wallets.

The issuer publishes the source code for the token contract and auxiliary records under a recognized open-source license and verifies the code in the corresponding blockchain explorer, allowing users to confirm that the deployed bytecode matches the published code.


Other token audit details



H.8 Audit
boolean false

H.9 Audit outcome
textBlock Prior to the launch (Token Generation Event), the smart contracts for the $CEC token and its auxiliary components will undergo an external security audit conducted by a specialized firm with a recognized reputation in the industry.

The issuer will publish the full audit report on its website prior to the start of the subscription period. Any critical or high-severity findings identified in the audit will be remedied and subject to a re-audit prior to deployment on the mainnet. The issuer will also maintain a process for periodically reviewing the contracts throughout the project's lifecycle, including repeating the external audit whenever logic upgrades that affect critical operations are implemented.


Part I - Information on risks



I.1 Offer-related risks
textBlock The purchase of $CEC tokens may involve the following risks:

Risk of financial loss in the offering. $CEC tokens are purchased at a fixed price, with no guarantee of profitability or recovery of the amount paid. Purchasers should be prepared to accept the partial or total loss of the funds contributed to the offering.

Risk of failing to meet the minimum subscription target. If the minimum subscription target specified in Section E.4 is not met by the end of the offering period, the offering may be canceled, and the amounts contributed will be refunded in accordance with Sections E.15 through E.17.

Risk of early closure. As indicated in Section E.14, the offering may close before the end of the scheduled period if the maximum subscription target is reached, which could prevent certain interested parties from participating.

Risk associated with the pre-verification process. Participation in the offering and receipt of $CEC tokens are contingent upon the satisfactory completion of the identification and verification procedures (KYC/AML) described in Section G.10. Failure to complete these procedures within the offering period may prevent the interested party from participating.


I.2 Issuer-related risks
textBlock Cool Earth Coin, S.A., in its dual capacity as issuer and offeror of $CEC, assumes direct responsibility for the issuance, management, and distribution of the tokens in accordance with the model described in this white paper. The project's operational continuity depends largely on the issuer's ability to maintain regulatory compliance and the necessary infrastructure.
Risk of Non-Refund. $CECs are issued on a non-refundable basis, except in cases required by applicable regulations, such as the legally recognized right of withdrawal, the cancellation of the public offering, or duly justified cases of force majeure.
Operational concentration risk. The token's issuance, governance, and core operations depend significantly on Cool Earth Coin, S.A. and certain technology and operational providers associated with the project. Shortcomings in internal management or issues related to third-party providers could negatively impact the token's operations.
Conflicts of Interest. Since Cool Earth Coin, S.A. is the sole issuer and offeror, the founders, executives, and advisors may have interests tied to the value of the token. The issuer will implement organizational and governance measures designed to properly manage potential conflicts of interest.


I.3 Other tokens-related risks
textBlock The purchase and holding of $CEC tokens involve the following risks.

Liquidity risk. There is no guarantee that $CEC tokens will be listed for trading on crypto asset platforms, nor that a secondary market will exist for their purchase and sale.

Nature of the token. The $CEC token is a digital representation of CO2 capture that has been previously generated, acquired, and certified by the issuer. Ownership of the token does not confer any property rights over underlying assets, nor does it confer any rights of repurchase, refund, or financial recovery against the issuer.


Technological risks inherent in blockchain technology. Transactions recorded on the blockchain are public and immutable. Transactions made in error or fraudulently cannot be reversed, and the issuer assumes no liability for unauthorized transactions beyond its control.

Private key management risk. $CEC tokens are held directly in the buyer's own wallet from the outset of the project. The purchaser is solely responsible for the security, backup, and custody of their private keys and access credentials. Loss of access credentials may result in the permanent and irreversible loss of access to the tokens, with no possibility of recovery by the issuer.

Regulatory Framework. The issuer believes that $CEC complies with the applicable requirements under Regulation (EU) 2023/1114 (MiCA). As this is a recently implemented framework, it cannot be ruled out that future interpretations by the competent authorities may affect its regulatory treatment.


I.4 Project implementation-related risks
textBlock The implementation of the Cool Earth Coin, S.A. token project is subject to the following risks.

Funding risk. The project's development depends on securing sufficient funds to cover the certification, technological infrastructure, and operational costs described in section D.10. Insufficient funding could delay or limit the achievement of these objectives.

Risks Related to Technical Development. The operation of $CEC depends on the smart contracts deployed on the blockchain infrastructure described in Part H. The possibility of programming errors or vulnerabilities that could affect the distribution, transfer, or intended use of the tokens within the ecosystem cannot be ruled out.


I.5 Technology-related risks
textBlock The $CEC token is based on blockchain technology and smart contracts, which entails the following technical risks.

Risks associated with the blockchain network. The token is issued and managed on the Polygon PoS network described in Part H. Any disruption, congestion, cyberattack, or vulnerability in that network's consensus mechanisms could affect the transfer of tokens or their use within the platform.

Smart Contract Vulnerabilities. Smart contracts that support the $CEC token may contain programming errors or undetected vulnerabilities. Since, once deployed, they cannot be easily modified except through the controlled update mechanisms described in H.2 and H.3, any error could have permanent consequences for the token's distribution or functionality.

Wallet compatibility and registration risk. Participation in the offer requires the buyer to hold a wallet compatible with the ERC-3643 standard and to correctly register its address in the issuer's IdentityRegistry prior to subscription. Use of an incompatible wallet, or an error in the registration of the wallet address, may prevent the buyer from receiving, holding, or transferring $CEC tokens, and the issuer shall not be liable for any resulting loss.


I.6 Mitigation measures
textBlock Cool Earth Coin, S.A., has implemented a set of technical, operational, and compliance measures designed to mitigate the main risks identified in connection with the issuance, management, and use of the $CEC token.

Technology Security and Smart Contract Development: The operations and systems associated with the project are developed in accordance with recognized international security frameworks, including ISO/IEC 27001 for information security management and OWASP ASVS for the secure development of web applications and back-office services.

The token's blockchain infrastructure and smart contracts use widely audited standards and libraries within the EVM ecosystem, including OpenZeppelin and the ERC-3643 reference implementation maintained by Tokeny.

Prior to their deployment in production, smart contracts and critical system components undergo security reviews and audits conducted by specialized third parties.

In addition, the protocol's architecture incorporates mechanisms for controlled updates via UUPS proxies, multi-signature authorizations, and timelocks, thereby reducing risks associated with unauthorized modifications to the contract's logic.

Transferability Control and Regulatory Compliance: The token incorporates technical transferability restrictions implemented directly in the smart contract in accordance with the ERC-3643, ERC-734, and ERC-735 standards.

Transfers can only be made between addresses that have been previously verified and registered in the issuer's identity system, in accordance with KYC/AML procedures and blockchain compliance controls.

Data Protection and Authentication: The platform implements data protection and strong authentication mechanisms, including encryption of sensitive information, and the periodic invalidation and rotation of session tokens (JSON Web Tokens signed using asymmetric algorithms and with short expiration times).

In addition, access controls and strong authentication measures are implemented for critical system functions and the operational management of digital assets.

Operational Security and Continuity: The system's operational governance is structured through separate multi-signature wallets for critical functions, including upgrade authorizations, routine operations, and incident response mechanisms.

The platform maintains ongoing technical monitoring and vulnerability assessment processes, including periodic audits and internal security incident management procedures.

The use of Polygon PoS as a public, EVM-compatible blockchain infrastructure also provides operational redundancy, high availability, and resilience against failures in centralized infrastructure.


Part J - Information on the sustainability indicators in relation to adverse impact on the climate and other environment-related adverse impacts



J.1 Adverse impacts on climate and other environment-related adverse impacts
textBlock


Mandatory information on principal adverse impacts on the climate and other environment-related adverse impacts of the consensus mechanism



General information about adverse impacts



S.1 Name
text Cool Earth Coin, S.A.

S.2 Relevant legal entity identifier
text A88929146

S.3 Name of the crypto-asset
text $CEC

S.4 Consensus mechanism
text Proof-of-Stake (Polygon PoS)

S.5 Incentive mechanisms and applicable fees
text Véase H.5.

S.6 Beginning of period to which disclosed information relates
date 2026-07-20

S.7 End of period to which disclosed information relates
date 2027-07-20

Mandatory key indicator



S.8 Energy consumption
energy (kWh)  174615.8

Sources and methodologies



S.9 Energy consumption sources and methodologies
textBlock
Energy consumption estimates are based on publicly available data and the methodologies published by the Crypto Carbon Ratings Institute (CCRI) regarding the Polygon blockchain network. Since $CEC is issued on the Polygon network and is based on its proof-of-stake (PoS) consensus mechanism, the disclosed energy metrics reflect the estimated energy consumption of the underlying blockchain infrastructure, rather than the token's specific activity. The methodology and estimates were derived from the CCRI Sustainability Index and related information available at the time of writing.


Supplementary information on principal adverse impacts on climate and other environment-related adverse impacts of consensus mechanism



Supplementary key indicators



S.10 Renewable energy consumption
percent


S.11 Energy intensity
energy (kWh)


S.12 Scope 1 DLT GHG emissions - controlled
GHG emissions (tCO2e)


S.13 Scope 2 DLT GHG emissions - purchased
GHG emissions (tCO2e)


S.14 GHG intensity
GHG emissions (tCO2e)


Sources and methodologies



S.15 Key energy sources and methodologies
textBlock


S.16 Key GHG sources and methodologies
textBlock


Optional information on principal adverse impacts on the climate and on other environment-related adverse impacts of the consensus mechanism



Optional indicators



S. 17 Energy mix
percent


S.18 Energy use reduction



Energy use reduction target (absolute value)
energy (kWh)


Energy use reduction target (percentage)
percent


S.19 Carbon intensity (kgCO2e/kWh)
decimal


S.20 Scope 3 DLT GHG emissions - value chain
GHG emissions (tCO2e)


S.21 GHG emissions reduction targets or commitments
textBlock


S.22 Generation of waste electrical and electronic equipment (WEEE)
mass (tonnes)


S.23 Non-recycled WEEE ratio
percent


S.24 Generation of hazardous waste
mass (tonnes)


S.25 Generation of waste (all types)
mass (tonnes)


S.26 Non-recycled waste ratio (all types)
percent


S.27 Waste intensity (all types)
mass (tonnes)


S.28 Waste reduction targets or commitments (all types)
textBlock


S.29 Impact of use of equipment on natural resources
textBlock


S.30 Natural resources use reduction targets or commitments
textBlock


S.31 Water use
volume (m3)


S.32 Non recycled water ratio
percent


Sources and methodologies



S.33 Other energy sources and methodologies
textBlock


S.34 Other GHG sources and methodologies
textBlock


S.35 Waste sources and methodologies
textBlock


S.36 Natural resources sources and methodologies
textBlock

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