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Investor Presentaiton

GLOSSARY • LTI - Lost time injury TRC-Total recordable case Tier 1 Process Safety Event (API 754) - A tier 1 Process Safety Event (PSE) is an unplanned or uncontrolled release of any material, including non-toxic and non-flammable, from a process which results in one or more of the following: A LTI and/or fatality; A fire or explosion resulting in greater than or equal to $25,000 of direct cost to the company; A release of material greater than the threshold quantities given in Table 1 of API 754 in any one-hour period; A officially declared community evacuation or community shelter-in-place Tier 2 Process Safety Event (API 754) - A tier 2 Process Safety Event (PSE) is an unplanned or uncontrolled release of any material, including non-toxic and non-flammable, from a process which results in one or more of the following: A recordable injury; A fire or explosion resulting in greater than or equal to $2,500 of direct cost to the company; A release of material greater than the threshold quantities given in Table 2 of API 754 in any one-hour period. Net debt - Net debt comprises total borrowings less cash and cash equivalents Operating "cash neutral” – maintaining a "flat" net debt position (i.e. total lender debt, including subordinated notes, less and cash/funds held on deposit), after paying all operating, capital and funding costs out of the company's revenue receipts. This excludes Strategic Review restructuring costs. Reported EBITDA - Earnings Before Depreciation and Disposal Costs, Impairment of assets, Finance costs and Income Tax in a non-GAAP measure. Please refer to Appendix II for a reconciliation Free Cash Flow - Net cash generated from operations less investing activities RAP - Refinery to Auckland Pipeline TLF Truck Loading Facility - Services Effective Date - is the commencement date of the Import Terminal System Services under the Terminal Services Agreements (TSA's) ITS-Import terminal system REFINING NZ 2021 ANNUAL RESULTS PRESENTATION 25
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