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Investor Presentaiton

En+ GROUP En+ Group Annual Report 2021 STRATEGIC REPORT CORPORATE GOVERNANCE FINANCIAL STATEMENTS APPENDICES CORPORATE GOVERNANCE COMMITTEES AUDIT AND RISK Composition Pursuant to the Regulations on the Audit and Risk Committee, approved by the Board on 13 December 2019, the A&RC consists of members, all of whom have been determined by the Board to be independent non-executive directors, recognised as such pursuant to the Listing Rules of the Moscow Exchange. The Committee meets at least once per quarter of the Company's financial year. The current composition of the A&RC is as follows: ° ° Christopher Burnham Andrey Sharonov Andrey Yanovsky The A&RC is responsible, inter alia, for the following matters: Overseeing the integrity, completeness and accuracy • • of the financial statements of the Company and the consolidated financial statements of the Group Reviewing material aspects of the Company's and its subsidiaries' accounting policies to ensure that they are appropriate and consistently applied Reviewing the Company's annual report (including the annual consolidated financial statements) and making recommendations to the Board with respect to its contents Reviewing material matters and judgments (including significant financial reporting estimates and judgements) regarding the Company and the consolidated financial statements Monitoring the adequacy, reliability and effectiveness of operation of the Group's systems of risk management and internal control Reviewing and assessing the implementation of risk management and internal control policies to ensure that the systems of risk management and internal control are adequate and operating effectively Monitoring and assessing any important new systems (including IT systems) and ensuring that related controls are adequate, reliable and effective Ensuring that the internal audit function is independent and unbiased Assessing the effectiveness of the internal audit function Controlling the operating effectiveness of the system for reporting potential cases of fraud by the Group's employees and third parties, and other violations within the Group The A&RC is also responsible for reviewing the effectiveness of the external audit process and of the external auditor, in conjunction with any other relevant Board committees. In 2021, the A&RC held six meetings. The A&RC meetings have been to consider financial statements, internal audit reports and plan for 2022, control and risk management reports, external audit reports. CORPORATE GOVERNANCE G Composition Pursuant to the Regulations on the CGC approved by the Board on 1 December 2020, the majority of CGC members are represented by independent directors recognised as such pursuant to the Listing Rules of the Moscow Exchange. The CGC meets at least three times a year. The current composition of the CGC is as follows: ° Andrey Sharonov, as chairman Olga Filina Zhanna Fokina The CGC's primary role is to oversee the Company's and the Group's corporate governance matters. The responsibilities of the CGC are the following: Determining the priorities of the Group in the area of corporate governance Reviewing the corporate governance system and corporate values of the Company for compliance with the goals and objectives of the Company, and the scale of its business and risks assumed In 2021, the CGC held one meeting to consider D&O liability insurance policy of the Company. NOMINATIONS N Composition Pursuant to the Regulations on the NC approved by the Board on 1 December 2020, the NC members are represented by independent directors recognised as such pursuant to the Listing Rules of the Moscow Exchange. The NC meets at least three times a year. The current composition of the NC is as follows: Andrey Sharonov, as chairman Zhanna Fokina • The NC's primary role is to develop recommendations to the Board on Board performance evaluation and planning internal appointments. The primary responsibilities of the NC are, inter alia, the following: Conducting a detailed formalised self-evaluation and external performance evaluation of the Board, its members, and the Board committees on an annual basis, and determining priority areas to improve the Board's capacity Organising external performance evaluation of the Board and its members and of the Board committees Interacting with shareholders (including minority shareholders) to develop recommendations to shareholders regarding voting on the Board elections ° ° Planning appointments so as to ensure the continuity of activities of the CEO, develop recommendations to the Board regarding nominations for the position of the Corporate Secretary (head of the unit functioning as the Corporate Secretary), and recommendations to the Board regarding nominees for the position of the head of the Internal Audit Service and the CEO of the Company Assessing the independence of the Board members Taking part in the ongoing advanced professional training of the Board members Considering the current and expected needs of the Company in terms of the professional qualifications of the Company's CEO, in the interests of the Company's competitiveness and development, and succession planning for such persons In 2021, the NC held four meetings. The majority of NC meetings have been to consider selection of candidates as Board members of the Company or its subsidiaries. REMUNERATION R Composition The RemCom consists of a majority of independent directors. The RemCom meets at least three times during a financial year of the Company. The current composition of the RemCom is as follows: ° • Christopher Burnham, as chairman Thurgood Marshall Jr. Elena Nesvetaeva Timur Valiev Andrey Yanovsky The RemCom is responsible, inter alia, for the following matters: 0 Developing and revising from time to time the Company's remuneration policy for Board members, the CEO, the Corporate Secretary, the head of the Internal Audit Service, and developing parameters of short- term incentive programmes Supervising the introduction and implementation of remuneration policy and various incentive programmes in the Company, and revising the policy and programmes as and when necessary Performing preliminary year-end performance evaluation of the CEO in the context of the established remuneration criteria, and performing a preliminary assessment of achievement by the CEO of the targets under the long-term incentive programme Developing recommendations to the Board on determining the amount of remuneration and principles of bonus payment for the Company's Corporate Secretary, performing a preliminary year-end performance evaluation of the Company's Corporate Secretary, as well as issuing proposals on bonus payment to the Company's Corporate Secretary Supervising the disclosure of remuneration policies and procedures, and of the ownership of the Company shares by Board members and the person acting as the CEO in the annual report and on the Company's website In 2021, the Remcom held two meetings and mainly considered KPIs of the CEO. 126 127
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