R-04. MULTILATERAL SETTLEMENT AGREEMENT — TEMPLATE
==================================================

  Template to be completed and adopted by the parties; requires legal and tax review for each specific implementation.

- Version: 1.0
- Date drafted: 25 September 2026
- Status: template to be completed and adopted
- Operator: [TO BE COMPLETED]
- Approved by: [TO BE COMPLETED]
- Date adopted: [TO BE COMPLETED]
- Date of application: [TO BE COMPLETED]

Scope: Identified and verified trade receivables. The template must be adapted to the specific set of claims, restrictions on disposal and tax effects.

Related Q&A: Q&A: Settlement 4–5 — https://tardigrada.ai/qa

1. The parties are A [details], B [details], C [details] and any further entities [details], represented by [persons and basis of authority].
2. The parties confirm only the receivables itemised below together with source documents. For each, they disclose any dispute, attachment, assignment, security or other restriction. Disputed receivables or those subject to an unresolved restriction are excluded pending separate clarification.

ID and document  |  Creditor  |  Debtor  |  Amount before / PLN  |  Due date  |  Amount extinguished  |  Remaining  |  Due date and method for the remainder

[ ]  |  [ ]  |  [ ]  |  [ ]  |  [ ]  |  [ ]  |  [ ]  |  [ ]

3. Each creditor listed in the table consents to the extinguishment of its identified receivable in the amount shown under "amount extinguished", and the relevant debtor accepts this consent. The arrangements form one interdependent whole. The parties confirm the economic balance of performance in annex [ ]. Any imbalance is described and settled expressly; it is not left to automatic calculation by a platform.
4. The effect occurs when the complete document bearing the last required signature has been delivered to all parties, provided any additional conditions are met [list or "none"]. The coordinator [person] records that moment and the delivery. Until then, existing obligations remain in force.
5. The agreement does not transfer receivables. Assignment, assumption of debt or security require separate arrangements and the proper consents. The operator does not become a debtor by keeping the statement.
6. Remaining balances, interest and costs are set out separately: [table/annex]. Omitting interest from the table is not a presumed waiver. The parties confirm the final statement after the agreement takes effect.
7. Each party handles its own tax effects and keeps its documents. Amendments require the consent of all parties whose rights they change, taking into account the interdependence of the arrangements.
8. Governing law, disputes, number of counterparts, form of signature and addresses for service: [TO BE COMPLETED]. Signature and date of each party: [ ].

Illustrative example (not real companies): A owes B PLN 1,230, B owes C PLN 1,230 and C owes A PLN 1,230. Only a valid agreement of all three parties extinguishes these receivables. Without an agreement, existing obligations remain. Where amounts differ, the table shows the difference still payable.

SOURCES
=======

1. Polish Civil Code — ELI (https://eli.gov.pl/eli/DU/1964/93/ogl) — Current consolidated text. Art. 353¹ (freedom of contract) and Art. 498–505 (statutory set-off) as reference points for distinguishing contractual settlement from set-off.

Public sources are substantive references. They do not imply patronage, accreditation or endorsement of the project. Before signing, the templates must be completed and checked against the specific business.

Project and content author: Ada Margo — TarDigRada.ai