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Credit Investor Presentation

At 31 March £m Derivative analysis 2021 2020 Derivatives hedging debt 402.7 596.4 Derivatives hedging interest rates (99.2) (120.6) Derivatives hedging commodity prices 6.5 (2.2) Total derivative assets and liabilities 310.0 473.6 • Derivatives hedging debt; hedge our non index-linked debt into sterling, floating interest rate debt. Typically these are designated in fair value hedge accounting relationships. Derivatives hedging interest rates; the majority fix our sterling interest rate exposure on a 10 year rolling average basis. For the AMP6 regulatory period, this was supplemented by fixing substantially all remaining floating exposure across the future regulatory period around the time of the price control determination. A portion of these derivatives instead fix future real interest rates through inflation-linked swaps. • Derivatives hedging commodity prices; fix a proportion of our future electricity prices in line with our policy. Derivatives hedging specific debt instruments are included within net debt to eliminate, to a certain extent, the fair value recognised in borrowings and thereby present a more representative net debt figure. • Further details of our group hedging strategy can be found in the Group financial statements. United Utilities • Credit Investor presentation • 100
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