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Investor Presentaiton

Calculation of WACC in the regulatory model 2016-2023 Cost of equity CE=R, +ẞdebt free X (1+ (1-t) x D/E) x (R-R) + LP CE= Finnish 10y bond + 0,4 x (1 + (1-20%) x 50/50) x 5% + 0,6% CE = Finnish 10y bond + 4,2% Parameter Risk-free rate (R) Value to be applied Greater of: a) 10-year average of 10-year Finnish government bond rate b) Average of previous year April-September government bond rate Cost of debt CD= R, + DP CD= Finnish 10y bond + 1,4% WACC (pre tax) WACC = CEX 50/100+ CD x (1- t) x 50/100 WACC. post-tax pre-tax = Finnish 10y bond x 0,9 + 2,66% WACC = Finnish 10y bond x 1,125 + 3,33% Asset beta (ẞdebt free) 0,4 Market risk premium (Rm- R₁) 5,0% Liquidity premium (LP) 0,6% Capital structure (D/E) 50/50 Risk premium of debt (DP) Tax rate (t) 1,4% * 20% * Will be updated by end of 2019 for regulatory period 2020 - 2023 based on Bloomberg's utility sector A-BBB rated companies' fixed income indices 45 The core parameter defining yearly WACC is the yield of the Republic of Finland's 10-year bond Fingrid Debt Investor Presentation 30.9.2018 FINGRID
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