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Investor Presentaiton

En+ GROUP STRATEGIC REPORT En+ Group Annual Report 2021 STRATEGIC REPORT CORPORATE GOVERNANCE FINANCIAL STATEMENTS Risk Description BUSINESS AND OPERATIONAL RISKS 6 Maintenance Change in 2021 Mitigation measures These risks relate to equipment: failures of equipment N/C that may result in damage to property, reduced output or discontinued operations 7 Legal Risks that losses may be incurred as a result of enforcement of court judgements on claims by contractors or shareholders of the companies of the Group N/C 8 Commercial and project 9 Health and safety 10 IT security & resilience Risks of disruptions in supply chains of goods and raw materials: sales of the products from metals and coal businesses require the use of railway infrastructure with its uncertain availability pattern Risks of monopoly pricing at the transportation market Risks of projects not completed on time/on budget Workforce or contractor injury due to human error, equipment failure, or job management, given the endemic risks within the Power and Metals segments relating to major accident hazards and asset integrity N/C N/C Timely maintenance and repairs/ overhauls of equipment; modernisation of production facilities Legal defence against lawsuits Negotiating with the claimants Negotiating with suppliers of logistical services Ensuring timely supply and performance under investment contracts in accordance with the Group's internal regulations The Group has arranged special-purpose units to reduce the probability of occupational injuries by means of development of regulations, staff training and ensuring compliance with the rules relevant to complicated and hazardous works through relevant control measures. Supervisory authorities (the Russian technological supervision service Rostechnadzor, and the consumer rights compliance service Rospotrebnadzor, etc.) exercise scheduled and ad hoc checks to control compliance with HSE requirements Testing the IT infrastructure to detect security vulnerabilities Use of uniform policies and procedures for ensuring security of all Group entities In late February and in March 2022, some countries and organisations announced new packages of sanctions against the public debt of the Russian Federation, Russia's central bank, a number of Russian banks and certain Russian-government related entities and institutions plus personal sanctions against a number of individuals as well as certain other restrictions. There has been a significant increase in volatility on the securities and currency markets, as well as a significant depreciation of the rouble against the US dollar and the euro. The quantitative effect of these events cannot be accurately estimated at the moment with any degree of confidence. Due to all these circumstances, Central Bank of Russia increased key rate to 20% in the end of February 2022 and subsequently decreased to 17% in the beginning of April 2022 that may negatively affect the financial position of the Company due to high interest rates for credit facilities. The Russian Government has also announced intention to change regulation of domestic metals' sales prices, which may have an adverse effect on the Company's profitability. Due to unavoidable logistical and transport challenges on the Black Sea and surrounding area, RUSAL's had been obliged to halt temporarily production at the Nikolaev Alumina Refinery located in the Nikolaev Region, Ukraine. Output of this refinery in 2021 amounted to 1.8 mt of alumina. In addition, on 20 March 2022 the Australian government imposed an immediate ban on exports of alumina and aluminium ores, including bauxite, to Russia. This action will affect, among other things, the alumina export from Australia that comprises almost 20% of RUSAL's total alumina demand. At the date of this Report, the Company continues to evaluate the effect of all of the above and analysing the possible impact of a variety of micro- and macroeconomic conditions on the Company's future financial position and results of operations in 2022 and onwards. Climate-related risks¹ The Company considers and examines climate-related risks and opportunities. This year En+ Group continued its work on implementing the Task Force on Climate-related Financial Disclosures (TCFD) recommendations. The Company aims to make its climate change reporting more transparent for stakeholders. For detailed information please refer to the Task Force on Climate-related Financial Disclosures section that focuses on implementation of the TCFD recommendations and to the Sustainability Reports. FINANCIAL RISKS 11 Financial Risks of important data loss or damage to components of the IT infrastructure by hacking or malware attacks Risks of failures of the automated information control. and management systems of large industrial facilities (HPPS, CHPS, etc.) Financial impact of market volatility regarding foreign exchange and interest rates Tax risks CLIMATE-RELATED RISKS 12 13 Transitional risks N/A Physical risks N/A Financial or reputational impact due to policy, legal, technology, and market changes N/C Negative impact on operational process due to climate change, including water supply and temperature variations N/C The Group exercises continuous control over the financial condition of Group companies. Monitoring of compliance with the terms of the loan agreements with banks is arranged at the Group's entities to ensure uninterrupted operating activities. Regular control is exercised over compliance with the agreed financial covenants; tax planning is undertaken, as well as control over tax accruals and payments Constant monitoring of policy, legal, technology, and market changes and proactive management of these issues Business and scenario planning; climate research and analysis 108 APPENDICES For detailed information please refer to the Task Force on Climate-related Financial Disclosures section of the Annual Report 2021. 109
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