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Investor Presentaiton

Shareholder and financial policy . • Aiming for competitive shareholder returns and dividend yield compared to alternative investments in peers Dividend policy • • • Average ordinary payout ratio: 50% of adjusted net income over the cycle • 1.25 NOK/share to be considered as a floor • Share buybacks and extraordinary dividends as supplement in periods with strong financials and outlook Five-year average ordinary pay-out ratio 2018-2022 of ~74% Maintain investment-grade credit rating • Currently: BBB stable (S&P) & Baa3 stable (Moody's) Competitive access to capital is important for Hydro's business model (counterparty risk and partnerships) Financial ratio target over the business cycle • Adjusted net debt to adjusted EBITDA < 2x Hedging policy Hydro . • Overall risk policy • Remain exposed to the inherent cash flow volatility related to Hydro's business . Fluctuating with the market - volatility mitigated by strong balance sheet Diversified business . Vertical integrated value chain reducing risk and volatility • Strengthening relative position to ensure competitiveness Upstream margin risk • Currency exposure, mainly USD and BRL Exposed to LME and Platts alumina index prices Strategic and operational hedging with perspective of mitigating downside risk and securing margins (not opportunistic) • Operational LME hedging - one-month forward sale Downstream margin risk Spread between customer prices and the underlying production cost As such exposed to commodity prices, exchange rates, other costs, market conditions and negotiating power • Risk is managed through operational hedging programs 67
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