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Investor Presentaiton

• Safeguard Mechanism Reform commenced 1 July-23 • • Scope 1 emissions from Whitehaven's Narrabri underground mine and Maules Creek open cut mine are covered by the Safeguard Mechanism Production variables for the coal sector based on a single production variable of ROM coal and industry average emissions intensity - it does not acknowledge distinct differences between open cut and underground coal mine emissions profiles Existing facilities baselines calculated based on hybrid model, with emissions intensities initially weighted toward site-specific emissions intensity (El) and transitioning to industry average El Coal sector: 。 will transition to 50% industry average El by FY30 rather than 100% as required for other industries o industry average El will be based on a single production variable of 0.0653 CO2-e tonne / ROM coal tonne 。 proportion of industry average to site specific El post FY30 will be determined as part of Government's scheduled 2026-27 review of the reformed scheme design Annual decline rate of 4.9% pa on El in FY24-FY30, subject to concessional decline rate where cost impact of scheme > 3% revenue for EITE facilities • • Financial impact of scheme on Whitehaven will be a function of: - - - Existence and adoption of available abatement technologies Cost of carbon offsets Any scheme design changes arising from Government's scheduled 2026/27 review Emissions intensity profiles of Maules Creek and Narrabri (ie. Geology) Where viable technologies are not able to achieve our carbon reduction obligations, carbon offsets will be required Early modelling of potential FY24 costs indicate an impact in the order of $1/tonne of coal 57
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