================================================================================ DARALBEIDA — LEGAL & COMPLIANCE / ENTITY OBLIGATIONS REGISTER DOC ID: DARH_LEG_OBLIG_001 Title: Entity Obligations Register Certifications, Registrations, Subscriptions, Memberships, and Recurring Duties — by Entity and Outside Org Type Version: 1.0 Date: June 13, 2026 Status: Draft Prepared by: PYB Style: BPGP v3.1 Dept: LEG Classification: Internal — Confidential ================================================================================ OUTLINE ──────────────────────────────────────────────────────────────────────────────── 1. Purpose and Scope 2. DARH — Daralbeida Holdings LLC (Delaware) 3. DARX — Daralbeida Brands LLC (California) 4. DARM — Daralbeida Maroc SARL (Morocco) 5. Open Items and Standard Conflict Note 6. AI Prompts 7. Acronyms 8. Glossary 9. Document Control ================================================================================ 1. PURPOSE AND SCOPE ================================================================================ This document enumerates, for each of the three Daralbeida legal entities, every certification, recording or registration, subscription, membership, and recurring duty required to lawfully operate, organized by the outside organization that owns each obligation. Its purpose is to give the founder a single controlling reference for compliance budgeting, renewal tracking, and investor due-diligence preparation across the United States and Morocco. Scope covers the three entities only: DARH (Delaware holding and IP), DARX (California US operating entity), and DARM (Casablanca Moroccan operating entity). It does not restate the full retail certification stack, which is governed by DARX-KB-RETAIL-CERT-001, nor the import and MAFTA procedures, which are governed by DAB-SOP-IMPORT-US-001 and DAB-SOP-MAFTA-001. Two tag systems are used in every table. The CATEGORY tag classifies the obligation type. The SOURCE tag states whether the item is documented in the Daralbeida knowledge base or is a standard statutory obligation added for completeness and pending professional confirmation. CATEGORY tags CERT Certification (third-party verified status) REG Recording, registration, or filing with an authority SUB Paid subscription or account carrying a recurring fee MEM Membership in an association or body DUTY Recurring operational or reporting duty SOURCE tags record Documented in the Daralbeida knowledge base CONFIRM Standard statutory obligation; verify scope, amount, and cadence with CPA, US trade counsel, or Moroccan counsel No retail pricing, margin, or estate-origin detail appears in this document. The Gate 2 accredited laboratory is SGS or Bureau Veritas; any legacy reference to another laboratory in older files is superseded. ================================================================================ 2. DARH — DARALBEIDA HOLDINGS LLC (DELAWARE) ================================================================================ DARH is the parent and IP-owning entity. It does not trade, import, employ, or generate revenue. Its obligations are corporate-maintenance, intellectual-property, and investor-facing in nature. 2.1 STATE CORPORATE AUTHORITY — Delaware Division of Corporations ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG Certificate of Formation (LLC) one-time record SUB Registered Agent service in Delaware annual record DUTY Delaware LLC annual franchise tax (due June 1) annual CONFIRM DUTY Operating Agreement / membership records on-event record 2.2 FEDERAL TAX AUTHORITY — IRS ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG EIN (federal tax ID) one-time CONFIRM DUTY Federal return for holding entity annual CONFIRM 2.3 IP AUTHORITY — USPTO (United States) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG Daralbeida(TM) mark, USPTO Class 29 (olive oil) filed record REG Daralbeida(TM) mark, USPTO Class 35 (retail) filed record REG DARAL7(TM) wordmark filing planned record DUTY TM maintenance: Sec.8, Sec.8&9, then 10-yr periodic CONFIRM 2.4 IP AUTHORITY — WIPO (Madrid Protocol) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG Madrid Protocol: EU, CA, UK, MA, JP planned record DUTY Madrid renewal (every 10 years) periodic CONFIRM 2.5 DOMAIN REGISTRAR — GoDaddy ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── SUB daralbeida.com registration & renewal annual record SUB daral7.com + defensive domain perimeter annual record 2.6 TRADE-SECRET / LEGAL FRAMEWORK ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY Maintain TS-2026-01 trade-secret protections ongoing record 2.7 INVESTORS / SECURITIES (only when a raise is live) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG SEC Form D (Reg D 506(c); within 15 days) on-event CONFIRM REG State blue-sky notice filings on-event CONFIRM DUTY Cap-table / SAFE / note recordkeeping ongoing record 2.8 PROFESSIONAL SERVICES (contracted; not authorities) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY US legal counsel (TM + trade secret) retainer record DUTY Digital infrastructure (webmaster/sysadmin) ongoing record 2.9 BANKING ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── SUB Entity operating / holding account ongoing record 2.10 INSURANCE ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── SUB Business / IP liability cover annual record ================================================================================ 3. DARX — DARALBEIDA BRANDS LLC (CALIFORNIA) ================================================================================ DARX is the US operating and P&L entity. It is Importer of Record, Amazon Seller of Record, FDA registrant, FSVP responsible party, and MAFTA zero-duty claimant. It carries the entire US regulatory and commercial load. 3.1 STATE CORPORATE AUTHORITY — California Secretary of State ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG Articles of Organization (LLC) one-time record DUTY Statement of Information (CA LLC) biennial CONFIRM SUB Registered Agent / agent for service annual CONFIRM 3.2 TAX AUTHORITIES ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY $800 annual minimum LLC tax (FTB) annual CONFIRM DUTY LLC fee on gross receipts + Form 568 annual CONFIRM REG Seller's permit (DTC sales into CA; CDTFA) one-time CONFIRM DUTY Sales/use tax returns (DTC) periodic CONFIRM REG EIN (IRS) one-time CONFIRM DUTY Federal return / informational filing annual CONFIRM REG Local business tax registration certificate one-time CONFIRM DUTY Annual local business tax renewal annual CONFIRM 3.3 FEDERAL FOOD REGULATOR — FDA ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG FDA Food Facility Registration + FEI biennial record REG FDA US Agent for DARM (21 CFR 1.227) ongoing record DUTY FSVP supplier verification + records ongoing record DUTY Prior Notice of imported food per-shipment record SUB VQIP enrollment (planned Yr 2-3) annual record 3.4 CUSTOMS AUTHORITY — US CBP ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG Importer of Record number / ACE account one-time record SUB Continuous customs bond annual record DUTY Customs entry + MAFTA claim (SPI BH) per-shipment record DUTY Importer Security Filing (ISF; sea only) per-shipment record 3.5 CALIFORNIA FOOD / CONSUMER LAW ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG CDPH Processed Food Registration (if labeled) one-time CONFIRM DUTY Prop 65 / AB 535 compliance + heavy metals per-lot record 3.6 MARKETPLACE / PLATFORM ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── SUB Amazon Professional Seller account monthly record REG Amazon Brand Registry (uses TM) one-time record SUB Amazon Vine enrollment per-SKU record SUB Shopify (DTC, when launched) monthly record 3.7 STANDARDS / IDENTIFICATION BODY — GS1 ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── SUB GS1 UPC/GTIN barcode license (2 SKUs) annual record 3.8 ACCREDITED LABORATORY — SGS or Bureau Veritas ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY Gate 2 accredited COA (SGS or Bureau Veritas) per-lot record DUTY Sensory / house-profile calibration periodic record 3.9 CERTIFICATIONS (brand-owner side; many anchored at mill/DARM) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── CERT USDA / IOC grade compliance per-lot record CERT USDA Organic (NOP) handling / equivalency annual record CERT NAOOA Certified seal annual record CERT Extra Virgin Alliance (EVA) annual record CERT GFSI scheme (SQF / BRCGS) annual record CERT Non-GMO / Kosher (OU) / Halal / Fair Trade annual record 3.10 INDUSTRY MEMBERSHIPS ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── MEM NAOOA membership annual record MEM Specialty Food Association annual CONFIRM 3.11 PROFESSIONAL SERVICES (contracted; not authorities) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY US legal counsel (FDA/FSVP/FSMA/CBP) retainer record DUTY CPA / bookkeeper (CA + DE tax) ongoing record DUTY Amazon PPC / listing / A+ specialist ongoing record DUTY 3PL Los Angeles (FBA prep, FNSKU) per-shipment record DUTY Customs broker (entry, ISF, MAFTA) per-shipment record DUTY Ocean carrier (CMA CGM/MSC/Maersk) per-shipment record 3.12 BANKING & INSURANCE ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── SUB US operating account ongoing record SUB Marine cargo insurance per-shipment record SUB Product liability + business cover annual record ================================================================================ 4. DARM — DARALBEIDA MAROC SARL (MOROCCO) ================================================================================ DARM is the Moroccan operating entity. It signs all supplier and mill contracts under Moroccan law, runs Gate 1 quality control, manages the export-compliance chain, and is the registered agricultural aggregator under Law No. 04-12. 4.1 CORPORATE / COMMERCIAL REGISTRY ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG SARL incorporation (Casablanca counsel) one-time record REG Registre de Commerce (RC) entry one-time CONFIRM REG Identifiant Commun Entreprise (ICE) one-time CONFIRM REG Identifiant Fiscal (IF) one-time CONFIRM 4.2 TAX AUTHORITY — Direction Generale des Impots (DGI) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY IS corporate tax return (agri rate) annual record DUTY TVA / VAT declarations (exports zero-rated) periodic record DUTY IR payroll withholding (if staff) monthly CONFIRM REG Taxe Professionnelle (5-yr exempt, then due) annual record 4.3 SOCIAL SECURITY — CNSS ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG CNSS employer registration (if staff) one-time CONFIRM DUTY Monthly CNSS declarations monthly CONFIRM 4.4 FOOD-SAFETY REGULATOR — ONSSA ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── CERT Mill agrement verification (eliminatory) per-supplier record DUTY Health certificate issuance per-shipment record DUTY Phytosanitary certificate per-shipment record DUTY DCQ export authorization at port per-shipment record 4.5 EXPORT CONTROL & PROMOTION ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG EACCE / Foodex exporter registration one-time record DUTY Export authorization + statistics per-shipment record DUTY VoC Verification of Conformity (MCINET) per-shipment record REG EVOO export license (mandatory since 2023) maintained record 4.6 CHAMBER OF COMMERCE ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── MEM Chamber of Commerce membership annual CONFIRM DUTY Certificate of Origin (claims 0% MAFTA) per-shipment record 4.7 CUSTOMS AUTHORITY — ADII (Douane) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG Customs / exporter registration (ADII) one-time record DUTY Export declaration (dedouanement) per-shipment record 4.8 AGRICULTURAL AGGREGATION — Law No. 04-12 (DPA / ORMVA) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── REG Aggregation dossier + Ministry pre-approval one-time record REG Aggregation contracts with each agrege per-producer record DUTY FDA subsidy claims (post-investment) on-event record DUTY Producer technical support + reporting ongoing record 4.9 FOREIGN-EXCHANGE AUTHORITY — Office des Changes ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY Export-proceeds repatriation reporting per-shipment CONFIRM 4.10 INDUSTRY MEMBERSHIP ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── MEM Interprolive membership annual record 4.11 QUALITY CONTROL (Gate 1, in Morocco) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY CDR OxiTester Junior screening (Gate 1) per-lot record SUB CDR reagent / consumables resupply periodic CONFIRM 4.12 PROFESSIONAL SERVICES & SUPPLIERS (contracted) ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── DUTY Moroccan corporate counsel engagement record DUTY Local Morocco agent (4 languages) ongoing record DUTY Casablanca sensory evaluator (Gate 1) per-lot record DUTY Glass / packaging suppliers per-order record DUTY Freight forwarder (FOB Casablanca) per-shipment record DUTY 3PL Morocco (storage, FNSKU at source) per-shipment record 4.13 BANKING & INSURANCE ──────────────────────────────────────────────────────────────────────────────── CAT OBLIGATION CADENCE SOURCE ──── ──────────────────────────────────────────────── ───────────── ─────── SUB Morocco operating account ongoing record SUB Cargo insurance per-shipment record SUB Product liability cover annual record ================================================================================ 5. OPEN ITEMS AND STANDARD CONFLICT NOTE ================================================================================ The following items require professional confirmation before they are relied upon for budgeting or filing. Each corresponds to a CONFIRM tag in the tables above. 1. Whether DARM is held by DARH or directly by the founder — pending Moroccan corporate counsel. 2. DARX tax election (pass-through vs other) — pending CPA; affects which IRS filings recur. 3. Whether DARX needs a CDPH Processed Food Registration — depends on who is named distributor on the label. 4. Local business-license jurisdiction for DARX (LA vs Santa Monica). 5. All CONFIRM statutory amounts and cadences (Delaware franchise tax, CA $800 + LLC fee, Moroccan IS/TVA/CNSS/patente, Office des Changes reporting) — verify current figures before budgeting. STANDARD CONFLICT NOTE. The controlling BPGP standard cited for this document is v3.1 (DARH_STDS_BPGP_202606020036.txt). At time of authoring, only v1.0 BPGP standards (20260501_DARX_OPS_BPGP_001.TXT and DARX-COMM-BPGP-001.txt) were present in the project knowledge base. This document was formatted to v3.1 from the controlling ruleset. If byte-exact conformance is required, add the v3.1 standard file to the project and request a conformance pass. ================================================================================ 6. AI PROMPTS ================================================================================ This section records the standing instructions for any AI system asked to update or extend this document. It is mandatory under BPGP v3.1 R2. UPDATE PROMPT Update DARH_LEG_OBLIG_001 to BPGP v3.1. Preserve the per-entity, per-organization-type structure. Keep the CATEGORY and SOURCE tag systems. Do not introduce retail pricing, margin, personnel names, or estate-origin claims. Use SGS or Bureau Veritas as the Gate 2 laboratory. Mark any non-knowledge-base statutory item as CONFIRM. CONSTRAINTS Brand name is one word: Daralbeida. Wordmarks Daralbeida(TM) and DARAL7(TM) are single-color. Founder is PYB; US trade counsel is referenced by function only. Origin is Morocco only until a contracted estate is verified in writing. Deliver as .txt. VALIDATION Before delivery, verify: header block present; Outline matches all section numbers; Section 1 is Purpose and Scope; AI Prompts, Acronyms, Glossary, and Document Control all present; COMPLIANCE field is not blank; END OF DOCUMENT is the exact final line with no suffix; non-paragraph lines are 80 characters or fewer. ================================================================================ 7. ACRONYMS ================================================================================ ACE Automated Commercial Environment (US CBP) ADII Administration des Douanes et Impots Indirects (Morocco) BPGP Bullet-Proof Ground-Plane (plain-text document standard) CBP US Customs and Border Protection CDPH California Department of Public Health CDTFA California Dept. of Tax and Fee Administration CNSS Caisse Nationale de Securite Sociale (Morocco) COA Certificate of Analysis DCQ Direction du Controle de la Qualite (ONSSA export check) DGI Direction Generale des Impots (Morocco tax authority) DPA Provincial Directorate of Agriculture (Morocco) DTC Direct-to-Consumer EACCE Etablissement Autonome de Controle et Coordination Exports EIN Employer Identification Number (IRS) EVA Extra Virgin Alliance EVOO Extra Virgin Olive Oil FBA Fulfilled by Amazon FDA US Food and Drug Administration; also Fonds de Developpement Agricole (Morocco) where noted FEI FDA Establishment Identifier FNSKU Fulfillment Network Stock Keeping Unit FSVP Foreign Supplier Verification Program FTB California Franchise Tax Board GFSI Global Food Safety Initiative GS1 Global standards body for UPC/GTIN barcodes GTIN Global Trade Item Number ICE Identifiant Commun de l'Entreprise (Morocco) IF Identifiant Fiscal (Morocco) IOC International Olive Council IR Impot sur le Revenu (Morocco payroll tax) IS Impot sur les Societes (Morocco corporate tax) ISF Importer Security Filing LEG Legal and Compliance (department code) LLC Limited Liability Company MAFTA Morocco-United States Free Trade Agreement MCINET Moroccan Ministry of Industry and Trade NAOOA North American Olive Oil Association NOP National Organic Program (USDA) ONSSA Office National de Securite Sanitaire des Aliments ORMVA Regional Office for Agricultural Development (Morocco) OU Orthodox Union (kosher certifier) PYB Founder (internal reference code) RC Registre de Commerce (Morocco) SARL Societe a Responsabilite Limitee (Moroccan LLC) SEC US Securities and Exchange Commission SKU Stock Keeping Unit SPI Special Program Indicator (tariff) TM Trademark TVA Taxe sur la Valeur Ajoutee (Morocco VAT) UPC Universal Product Code USDA US Department of Agriculture USPTO US Patent and Trademark Office VAT Value Added Tax VoC Verification of Conformity VQIP Voluntary Qualified Importer Program (FDA) WIPO World Intellectual Property Organization ================================================================================ 8. GLOSSARY ================================================================================ Agregateur A formally recognized agricultural aggregator under Moroccan Law No. 04-12 that contracts multiple producers around shared certified infrastructure. DARM holds this designation. Continuous customs bond An annual CBP financial guarantee that covers all of an importer's entries in a year, held by DARX as Importer of Record. FSVP An FDA program under FSMA requiring the US importer to verify that foreign suppliers meet US food-safety standards. DARX is the responsible party. Gate 1 / Gate 2 Daralbeida's two-stage quality control. Gate 1 is CDR OxiTester screening in Morocco at DARM. Gate 2 is an accredited COA from SGS or Bureau Veritas before US inbound. Importer of Record The entity legally accountable to CBP for each import entry, including duty, valuation, and admissibility. This is DARX. MAFTA The Morocco-United States Free Trade Agreement, under which qualifying EVOO enters the US at zero duty when accompanied by a valid Certificate of Origin. ONSSA agrement Export authorization issued by Morocco's food-safety authority. A current verifiable agrement number is an eliminatory criterion for any mill DARM contracts. Record (source tag) An item documented in the Daralbeida knowledge base, as distinct from a CONFIRM item, which is a standard statutory obligation pending professional confirmation. Taxe Professionnelle A Moroccan local business tax. DARM is exempt for the first five years from commencement of activity, after which it becomes a recurring annual duty. ================================================================================ 9. DOCUMENT CONTROL ================================================================================ ──────────────────────────────────────────────────────────────────────────────── Document ID : DARH_LEG_OBLIG_001 Title : Entity Obligations Register Version : 1.0 Status : Draft Style : BPGP v3.1 Department : LEG Prepared by : PYB Date Created : 2026-06-13 Last Modified : 2026-06-13 Review Cycle : Annual; immediate review on any change to entity structure, tax election, or a CONFIRM item's status Retention : Duration of Daralbeida operations Owner : PYB / Daralbeida Distribution : Internal — Confidential; selective sharing with counsel, CPA, and investors as a transparency artifact Related Docs : DARX-KB-RETAIL-CERT-001; DAB-SOP-IMPORT-US-001; DAB-SOP-MAFTA-001; daralbeida_legal_structure_v2; DAB-BP-4-3-v1 COMPLIANCE : Items tagged CONFIRM are not yet verified and must be confirmed with CPA, US trade counsel, or Moroccan counsel before use in any filing or budget. No retail pricing, personnel names, or estate-origin claims may be added. Gate 2 lab is SGS or Bureau Veritas only. Revision History Ver Date Author Summary ─── ────────── ─────────── ────────────────────────────── 1.0 2026-06-13 PYB / Claude Initial issue; reformatted to BPGP v3.1 from prior plain list ──────────────────────────────────────────────────────────────────────────────── END OF DOCUMENT