附件24(B)

国际商业机器公司

运输司的证明书

本人，弗兰克·P·塞德拉西克，署名副总裁，助理总法律顾问兼纽约国际商业机器公司秘书，特此证明如下：

本文件附件A为国际商业机器公司董事会通过的决议的真实副本，该决议授权该公司的管理人员以授权书的形式签署注册声明，并附上本证书作为证据。

兹证明，本证书已于2024年1月29日生效。

关于以下方面的决议

IBM货架注册声明

议决国际商业机器公司(“本公司”)董事会现授权发行和出售：(A)本公司的票据、债券或其他债务工具(“债务”)；(B)本公司面值$0.01的优先股(“优先股”)或代表优先股的所有权和优先权的存托股份(“存托股份”)；(C) 公司的股本股份，面值0.20美元(“股本”)；(D)认股权证或其他权利，以收购 公司的股本、优先股或债务或任何其他公司的证券(“认股权证”)；(E)公司全资财务子公司IBM International Group(“IIGC”)的债务担保(“IIGC担保”)；(F)IBM International Capital Pte的债务担保。(G)高级副总裁及首席财务官、副总裁及司库、公司司库或任何助理司库所指认的本公司其他全资财务附属公司的债务担保(“其他担保”及连同国际投资公司担保及国际投资公司担保一起，称为“其他担保”)。债务、优先股、存托股份、股本、认股权证和担保有时在下文中统称为证券，也可进一步称为证券

议决，债务应包括但不限于以美元或外币计价的债务，按首席执行官、高级副总裁和首席财务官、 副财务主任兼财务主管、公司财务主管或任何助理财务主管确定的与该债务的发行有关的日期计算。

RESOLVED, that the Chief Executive Officer, the Senior Vice President and Chief Financial Officer, the Vice President and Treasurer, the Corporate Treasurer, and any Assistant Treasurer, or any of them acting individually, be, and they hereby are, delegated full power and authority to authorize and approve the issuance of Indebtedness of the Company, as well as to issue full and unconditional IIGC Guarantees of the Indebtedness of IIGC full and unconditional IIC Guarantees of the Indebtedness of IIC, and full and unconditional Other Guarantees of the Indebtedness of certain other wholly-owned finance subsidiaries of the Company identified by the Senior Vice President and Chief Financial Officer, the Vice President and Treasurer, the Corporate Treasurer, or any Assistant Treasurer pursuant to these resolutions, and in connection therewith, to determine and approve the terms and provisions of such Indebtedness and Guarantees and of the issuance and sale thereof, including, without limitation, the following: (i) the principal amount of such Indebtedness, (ii) the final maturity date of such Indebtedness, and any sinking fund or other repayment provisions, (iii) the effective rate of interest of such Indebtedness, (iv) the price at which such Indebtedness shall be sold by the Company, (v) the provisions, if any, for the redemption of such Indebtedness and the premiums, if any, to be paid upon any such redemption, (vi) the right to convert such Indebtedness into or exchange such Indebtedness for shares or other securities of the Company or any other corporation or to issue warrants or other rights to acquire shares or other securities of the Company or any other corporation in conjunction with such Indebtedness, and all terms of such conversion or exchange provisions or warrants or other rights, including the conversion, exchange or exercise prices and any anti-dilution provisions, and the authorization of the issuance of any shares and the delivery of such shares or other securities of the Company or any other corporation upon the conversion or exchange of such Indebtedness or the exercise of such warrants or other rights, (vii) the form, terms and provisions of any indentures, fiscal agency agreements, or other instruments under which such Indebtedness may be issued or guaranteed and the banks or trust companies to act as trustees, fiscal agents and paying agents thereunder, (viii) the preparation and filing of all documents necessary or appropriate in connection with the registration of the Indebtedness and associated Guarantees under the Securities Act of 1933, the qualification of an indenture under the Trust Indenture Act of 1939 and the qualification under any other applicable Federal, foreign, state, local or other governmental requirements, (ix) the preparation of any offering memorandum or other descriptive material relating to the issuance of such Indebtedness and associated Guarantees, (x) the listing of the Indebtedness and Guarantees on any United States or non-United States stock exchange, and (xi) underwriting arrangements; and be it further

RESOLVED, that the Executive Committee of the Board of Directors, is delegated, without further action of the Board of Directors, full power and authority to authorize the issuance and sale by the Company of Capital Stock, Preferred Stock and Depositary Shares. In connection therewith, the Executive Committee be, and it hereby is, delegated full power and authority to determine the terms and provisions of the Preferred Stock and of the issuance and sale thereof, including, without limitation, with respect to: (i) whether the holders thereof shall be entitled to cumulative, noncumulative or partially cumulative dividends and, with respect to shares entitled to dividends, the dividend rate or rates, including, without limitation, the methods and procedures for determining such rate or rates, and any other terms and conditions relating to such dividends, (ii) whether, and if so, to what extent and upon what terms and conditions, the holders thereof shall be entitled to rights upon the liquidation of, or upon any distribution of the assets of, the Company, (iii) whether, and if so, upon what terms and conditions, such shares shall be convertible into, or exchangeable for, shares or other securities of the Company or any other corporation, (iv) whether, and if so, upon what terms and conditions, such shares shall be redeemable, (v) whether the shares shall be redeemable and subject to any sinking fund provided for the purchase or redemption of such shares, and if so, the terms of such fund, (vi) whether the holders thereof shall be entitled to voting rights, and if so, the terms and conditions for the exercise thereof, subject to the provisions of Section 2(f) of Article Four of the Certificate of Incorporation, and (vii) whether the holders thereof shall be entitled to any other preferences or rights, and if so, the qualifications, limitations, or restrictions of such preferences or rights; and be it further

决议，董事会执行委员会被授予全权和授权，无需董事会采取进一步行动，授权 公司发行和出售认股权证，执行委员会被授予并特此被授予全权和授权，以确定认股权证及其发行和出售的条款和规定，包括但不限于，关于：（i） 该等认股权证是否将用于负债、优先股、存托股份或股本，及（ii） 任何认股权证协议的格式、条款及条文;及

现授权并特此授权首席执行官、高级副总裁和首席财务官、副总裁和财务主管、公司财务主管和任何助理财务主管或他们中的任何一人单独行事，并指示他们 准备或安排准备一份以S-3ASR表格或1933年证券法第415条规则规定的其他适当表格提交的自动或其他搁置登记声明，用于债务、优先股、存托股份、资本股票、认股权证和担保，并且Arvind Krishna、James J.Kavanaugh、Michelle H.Browdy、Nicolas A.Fehring、Simon J.Beaumont和Frank P.Sedlarcik中的每一位可以或导致以电子方式签署上述任何和所有注册声明(这些注册声明可能构成对先前提交给美国证券交易委员会的注册声明的事后修订)和对上述注册声明的任何和所有修订，并将上述注册声明及其修订连同所有证物以及与此相关的任何和 其他文件一起提交代表公司并作为公司的代理人与美国证券交易委员会保持联系，此等人士所采取的任何行动在各方面均予以批准、批准和采纳；如果是更远的话

议决以本公司名义并代表本公司，授权行政总裁、高级副总裁及首席财务官、副总裁及司库、公司司库及任何助理司库或他们中任何一人以本公司名义及代表本公司采取任何他们认为必要或适宜的行动，以实现该证券的注册或资格(或豁免) 根据《蓝天》或美利坚合众国任何一州以及任何外国司法管辖区的《蓝天》或证券法进行销售或交易，并在与此相关的情况下执行、确认、核实、交付、提交、提交或导致公布 任何申请、报告、法律程序文件送达同意书、指定律师接受法律程序文件和其他文件及文书的送达，以及采取他们认为必要或适宜的任何和所有进一步行动，以在他们认为必要或法律要求的时间内维持任何此类登记、资格或豁免，而该等高级人员签署任何该等文件或文件，或作出与上述事宜有关的任何行为，应最终确立其在本公司的权威，并获本公司批准如此签署的文件及文件及所采取的行动。如果是更远的话

兹议决授权本公司 在任何公开交易所上市证券，并授权本公司首席执行官、高级副总裁、财务总监、副总裁兼财务主管、公司财务主管和任何助理财务主管或他们中的任何一人代表本公司签立或安排签立与上述事项有关的所有上市申请、费用协议和其他文件；以及

决议授权首席执行官、高级副总裁和首席财务官、副总裁和财务主管、公司财务主管和任何助理财务主管或他们中的任何一人单独行事，并特此授权他们采取一切进一步行动，并以公司名义和代表公司并盖上公司印章或以其他方式签立所有此类其他文书和文件，并支付他们认为必要的所有费用、关税和税款。适当或可取的，以充分执行上述决议的意图和实现上述决议的目的；如果是更远的话

RESOLVED, that the Chief Executive Officer, the Senior Vice President and Chief Financial Officer, the Vice President and Treasurer, the Corporate Treasurer, and any Assistant Treasurer, or any of them acting individually, shall have the authority to further delegate, in whole or in part, the authority provided in these Resolutions to any other officer or employee of the Company or its subsidiaries.