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Investor Presentaiton

Regulatory Regulatory equity liabilities Calculating the allowed return in euros: WACC x Regulatory capital • Allowed return in euros is calculated as follows: R = pre-tax WACC pre-tax x (D+E) E = regulatory amount of equity D = regulatory amount of interest-bearing debt R pre-tax 2017= 6,19% x ~2,950 M€ = ~180 M€ Regulatory capital is equal to the sum of regulatory equity and liabilities The equalisation item in the equity section of balance sheet balances regulatory equity and liabilities with regulatory assets Regulatory assets Calculating regulatory balance sheet Regulatory present value of the electricity network Interest-bearing debt Equity Inventories Trade receivables Other* Equalisation item of regulatory balance sheet Other** Book value Regulatory value *Including regulatory cash **Other is excluded from regulatory capital. Other includes deferred tax liabilities, non-interest bearing debt, provisions for liabilities and charges Fingrid Debt Investor Presentation 46 28.3.2018 FINGRID
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