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Investor Presentaiton

nuuday Management review Financial statements Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 Parent company Statements 6.1| Incentive programmes In order to support the delivery of short- and long-term financial results, the Group has both short- and long-term in- centive programmes for executives and managers. Short-term incentive programmes (STI) The short-term bonus programmes are closely linked to our strategy. The per- formance measures are focused on EBITDA, dividend capacity and Net Pro- moter Score. Bonus payments are calculated as the individual employee's basic salary multi- plied by the bonus percentage multiplied by the degree of target fulfilment. The bonus percentage for members of the Executive Committee is usually 25-50%. For other managers, the bonus percentage varies within a range of 10%- 33%. The target fulfilment can be maxi- mum 200%. Long-Term Incentive programme (LTI) The LTI programme is cash based and its objectives are linked to the long-term strategy. The programme is revolving with grants given each year but with a 2 or 3-year vesting period, as the goals are principally set for a 2 or 3-year period. The objectives are EBITDA, cash flow, fibre connection performance, divi- dend capacity and Net Promoter Score. The expenses are recognised over the vesting period. Bonus payments are calculated as the individual employee's basic salary multi- plied by a LTI percentage multiplied by the degree of target fulfilment. The LTI percentage usually varies within a range of 12%-36%. The target fulfilment can be maximum 200%. Management incentive programme (MIP) In July 2020, the parent company TDC Holding A/S established a new cash- based incentive programme which in- cludes the Executive Committee and certain key managers of Nuuday. In total 15 managers are participating the MIP programme. Under the MIP, the partici- pants are required to place a deposit to TDC Holding A/S to qualify for a return. The payback amounts are based on the development in certain financial perfor- mance measures of the TDC Holding group as well as certain business and Health & Safety KPIs over the period un- til 2023. The investment programme co- vers the time period 2019-2023. The par- ticipants have 40% of the deposits at risk of being lost in downside scenarios and the expected range of payouts are at 2x-4x the participants' deposit. The Nuuday participants' total deposits amount to DKK 13m and the expenses for 2022 relating to the programme amounted to DKK 11m (2021: DKK 2m). At 31 December 2022 the total liabilities re- lated to the management incentive pro- gramme amounted to DKK 30m (2021: DKK 18m) Nuuday Annual Report 2022 77
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