Investor Presentaiton

ROC's Impact and Allocation Reporting Commitments • Allocation reporting Published annually Will be publically available on the PDMO's website no later than the end of the calendar year after any Sustainable Instrument issuance . Will include: - Total net proceeds from any Sustainable issue (listed by ISIN) Breakdown of the allocation of the net proceeds between each of the Eligible Green and Social categories - Split of allocations between refinancing vs. new expenditures made post-issuance Breakdown of the allocation of the net proceeds of Sustainable Bond issuances by ICMA Green/ Social Bond Principles Category Breakdown of the allocation of the net proceeds of Sustainable Bond issuances by UN SDG Breakdown of the allocation of the net proceeds of Sustainable Bond issuances by geography Renewable energy Impact reporting, examples: Output of additional renewable energy in MWh p.a. Additional capacity of renewable energy plant(s) and installations constructed, refurbished or subsidized in MW Energy efficiency Annual greenhouse gas emissions reduced/avoided in tons of carbon dioxide equivalent (CO2 e) Annual energy savings in MWh or GJ Affordable basic infrastructure • Number of women/youth supported Increased access to clean, affordable water & sanitation Improved health outcomes for community Improvement in sustainable/eco-friendly/low carbon mobility Employment generation Increase in GDP Enhanced financial resilience Increased demographic dividend Improved quality of life by easing the burden of housing expenses for low-income families Climate change adaptation Number of climate change adaptation/resilience projects supported Number of additional citizens protected from floods Area protected from floods Circular economy Amount of waste diverted from landfill Monetary value of products (recycled materials, etc.) created from waste processing / products containing a high proportion of recycled materials 38

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