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Investor Presentaiton

En+ GROUP En+ Group Annual Report 2021 STRATEGIC REPORT CORPORATE GOVERNANCE FINANCIAL STATEMENTS APPENDICES CORPORATE GOVERNANCE REMUNERATION DISCLOSURE REPORT The Group's remuneration structure is designed to ensure a balance between engaging and retaining highly qualified managers and the interests of our shareholders Objectives of the remuneration policy Our remuneration policy is based on the following principles: Attract, remunerate and retain qualified specialists who will, in their turn, enable the Company to achieve its strategic objectives Provide for a balance between the achievement of short-term operating results and the long- term objectives of the Company Create value for our shareholders, given the risks that may impact the variable component of remuneration. Remuneration structure The Group's remuneration structure is designed to ensure a balance between engaging and retaining highly qualified managers and the interests of our shareholders. The established remuneration system comprises fixed and variable components. The fixed component consists of base salary, which is set in line with the market to ensure retention of key executives, and reflects the level of competence, experience, responsibility and personal achievements of the respective manager. The variable component consists of annual bonuses and may also include one-off and target bonus payments and other payments, that are determined based on the performance against pre- set key performance indicators (KPIs). Remuneration of executive management¹ In 2021, the remuneration of the key management personnel, including the CEO, amounted to USD 15.4 million. This remuneration includes base salary in the amount of USD 8.2 million and bonuses in the amount of USD 7.2 million. Remuneration of Board members In 2019, the Board considered and approved the general levels of compensation for Board members. All members of the Board, except for the Executive Chairman, are entitled to receive remuneration of EUR 215,000 (c. USD 249,000)2 gross per annum, paid monthly. All members of the Board, except for the Executive Chairman, are entitled to receive additional remuneration for serving on a committee or other structural unit of the Board³: • ° EUR 26,000 (c. USD 30,000) 4 gross per annum for chairing a committee or other structural unit of the Board EUR 18,000 (c. USD 21,000)5 gross per annum for participation in each committee or other structural unit of the Board as a member The aggregate amount of remuneration to Board members in 2021 amounted to USD 10.3 mn, excluding social insurance. Structure of remuneration: Element of remuneration Base salary Base salary is stipulated by the agreements concluded with each member of the Group's management team and is aimed at attracting and retaining high caliber professionals Benefits Provided to support successful fulfilment of responsibilities by compensation of additional expenses associated with these responsibilities Pension Retirement funding provision Annual bonus Ensures focus Approach • • on and alignment • with strategic goals of the Group Board of Directors members' fee (excluding Chairman of the Board of Directors) For participation in/ chairing board committees in addition to payments as Board members Additional compensation and benefits Optional bonus payments for achievements beyond the scope of the KPIs for the relevant year Remuneration for other risk-taking employees To attract and retain high caliber professionals Salary is set to ensure competitiveness with other comparable Russian and foreign industry peers - Fixed remuneration reflects the level of competence, responsibility and personal achievements of the respective manager, and his/her professional experience Indices and dependencies Key changes- during the year No changes made during the year Not applicable The company ensures a competitive Not applicable total compensation portfolio for its employees, providing them with meal expenses, certain other reimbursements and medical insurance We do not fund any pension contributions or retirement benefits, except for mandatory contributions to the pension fund of the Russian Federation, as required by Russian law, which permits retiring employees to receive a defined monthly pension for life from Not applicable the statutory pension fund • Bonus payments for achieving personal KPIs Examples: • KPIs for the CEO are developed by the Remuneration Committee and approved by the Board KPIs are set at the beginning of each financial (calendar) year KPIs are regularly reviewed and updated to ensure that they align with the Group's goals The objective in setting the fees paid to Board of Directors members (excluding Chairman of the Board) is to be competitive with other comparable, listed peer companies Members of the Board receive a fixed fee for participation in/ chairing each Board committee Paid for achievements that are important for the Company, but which are outside the main KPIs Top managers of En+ Group subsidiaries are considered as risk- taking employees Application of the Group's executive remuneration policy Financial performance - Adjusted EBITDA; Free Cash Flow HSE & sustainability - Lost Time Injury Frequency Rate (LTIFR); ensuring the absence of environmental incidents, accidents or violations Strategy Achievement of strategic goals and successful realisation of development projects Other objectives - In accordance with the manager's area of responsibility Not applicable Task specific Aligned with the Group's executive remuneration structure No changes made during the year No changes made during the year No changes made during the year No changes made during the year No changes made during the year No changes made during the year Calculated based on a EUR/USD exchange rate of 1.16 as at 31 December 2021. 3. The CGC members (including the chairman) do not receive compensation for membership (chairmanship) in the CGC if they at the same time participate in the NC of the Board and receive relevant compensation for participation in (chairing) the NC of the Board. 4. Calculated based on a EUR/USD exchange rate of 1.16 as at 31 December 2021. 5. Calculated based on a EUR/USD exchange rate of 1.16 as at 31 December 2021. 6 Mandatory payments (pension provision, mandatory health insurance, etc.) as required by the legislation of Russian Federation. Accrual basis. 2 128 129
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