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Investor Presentaiton

Odfjell at a glance Odfjell Tankers Odfjell Terminals Capital Allocation Summary Odfjell's sustainability-linked finance framework is testament to our commitment to deliver on the ambitions set out in the Fleet Transition Plan KPIs & SPTS CO2 I BOND CHARACTERISTICS REPORTING VERIFICATION KPIs¹; 1. Actual carbon intensity for the Odfjell Controlled Fleet² 2. An assessment of the Fleet Transition Plan and its viability on the relevant Target Observation Date SPTS AER³ Performance of 8.18 or lower at 30 June 2024 Reduce carbon intensity by 50% by 2030 compared to 2008 I I I I I I > The KPI performance versus the SPTS will be linked to the redemption price of the contemplated bonds Redemption price to increase by 150 bps if Odfjell fails to meet the SPT at the Target Observation Date (30 June 2024), and provide the necessary reporting I Redemption price to remain unchanged if the SPTs are met O The performance under the AER KPI will be measured on an annual basis throughout the tenor of the bonds ⚫ Further, an external reviewer will provide an annual opinion on whether or not Odfjell is on track to meet its ambitions under the ! Fleet Transition Plan I Reporting to be provided in a progress 2nd opinion of the SLF framework We have obtained a second party opinion from DNV GL, confirming alignment of the framework with the principles set out by ICMA and LMA Verification of performance by a qualified third-party verifier Annual verification of actual AER performance relative to to the SPTS ✪ Annual review of the Fleet Transition Plan and confirmation that it remains viable and ¦report to be published no later than 90 days possible to reach at that point in time post the applicable Target Observation Date I The 2nd party opinion from DNV GL confirms alignment with the ICMA principles and the credibility of Odfjell's strategy to achieve the SPTS 1) The definition of the KPI and SPT in the Framework is limited to the AER Performance at the Target Observation Date. For illustrative purposes, we have included the assessment of the Fleet Transition Plan and its viability in the above table as both targets must be met in order for the redemption price to remain unchanged at par. Please refer to the Sustainability-Linked Finance Framework and Bond Term Sheet for further details The Odfjell Controlled Fleet consists of owned and bareboat chartered tonnage (financial and operational leased) 2) 3) Average Efficiency Ratio will be applied as the measure on Carbon intensity. AER has become the industry standard on carbon intensity, and the metric is recognized as consistent with the policies and regulations of IMO-DCS. 10
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