Investor Presentaiton
Key risks - General investment risks (continued)
Accounting standards may change
The Australian Accounting Standards to which Orora adheres are set by the Australian Accounting Standards Board (AASB) and are outside the control of Orora and the directors. Any
changes to accounting standards issued by AASB or changes to the commonly held views on the application of those standards could materially adversely affect the financial performance
and position reported in the Orora's financial statements.
Tax risks
Dividends
Dilution risk
ASX quotation
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Future changes in taxation laws in jurisdictions in which Orora operates, including changes in interpretation or application of the law by the courts or taxation authorities, may affect the
taxation treatment of an investment in Orora shares or the holding and disposal of those shares. Further, changes in tax law, or changes in the way tax law is expected to be interpreted, in
the various jurisdictions in which Orora operates, may impact the future tax liabilities of Orora. An investment in shares involves tax considerations that differ for each investor. Investors
are encouraged to seek professional tax advice in connection with any investment in Orora.
The payment of dividends in respect of Orora's shares is impacted by several factors, including Orora's profitability, capital requirements and free cash flow. Any future dividends will be
determined by Orora's board having regard to these factors, among others. There is no guarantee that any dividend will be paid by Orora, or if paid, paid at historical levels.
To the extent Shareholders do not participate in the Entitlement Offer (including the top-up facility) their percentage holding in Orora will be lower following completion of the Offer.
A decision by ASX to grant Official Quotation of the New Shares is not to be taken in any way as an indication of ASX's view as to the merits of Orora, or the New Shares now offered for
subscription.
OR RA
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