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Investor Presentaiton

4.0 An Appraisal of the FGN Budget 4.1 FGN Budget: Revenue FISCAL ITEMS Budget Oil Production Volume Net Incremental Oil Prodution for 2017 Budget 2018 Budget 2019 Budget 2.20 2.30 2.30 Repayment Arrears (mbpd) Projected Budget Benchmark Price (US$ per barrel) 44.5 51.0 60 a b Share of Dividend (NLNG) C Share of Minerals & Mining d Share of Non-Oil Average Exchange Rate (N/US$) AMOUNT AVAILABLE FOR FGN BUDGET Share of Oil Revenue 305 305.0 5,084.40 7,165.87 305.0 6,998.49 2,122.18 2,998.86 3,688.28 29.59 1.06 31.25 39.89 1,373.21 1.17 1,384.93 1.29 1,409.19 Share of CIT 807.82 794.69 813.37 Share of VAT 241.92 207.51 229.34 Share of Customs 277.56 324.86 310.87 Share of Federation Acct. Levies 45.90 57.87 55.62 e Revenue from GOES (Top 9 excluding NNPC) 0.00 955.36 f Independent Revenue 807.57 847.95 631.08 g FGN's Share of Actual Bal. in Special Accts 6.64 0.00 8.33 h FGN's Balances in Special Levies Accounts 14.79 27.21 12.91 i FGN's Unspent Bal. of previous Fiscal Year 50.00 250.00 0.00 j FGN's Share of Tax Amnesty Income (VAIDS) 87.84 0.00 k FGN's Share of Signature Bonus 114.30 114.30 84.23 1 Domestic Recoveries + Assets + Fines 261.90 374.00 203.38 m Other FGN Recoveries 205.56 138.44 0.00 n Earmarked Funds (Proceeds of Oil Assets Ownership Restructuring) 710.00 710.00 13
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