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Credit Investor Presentation

Finance expense: index-linked debt Year ended £m Interest on index-linked debt 2021 2020 (44.2) (50.4) RPI adjustment to index-linked debt principal - 3 month lag¹ CPI adjustment to index-linked debt principal - 3 month lag² (35.9) (72.7) (5.1) (6.1) RPI adjustment to index-linked debt principal - 8 month lag³ Finance expense on index-linked debt4 (12.9) (21.4) (98.1) (150.6) Interest on other debt (including fair value option debt and derivatives) Effective net finance expense (82.6) (95.2) (180.7) (245.8) 1 Affected by movement in RPI between January 2020 and January 2021 2 Affected by movement in CPI between January 2020 and January 2021 3 Affected by movement in RPI between July 2019 and July 2020 4 Adjusted to overlay the impact of inflation swaps United Utilities • Credit Investor presentation • 99
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