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Investor Presentaiton

INFRASTRUCTURE FOR THE FUTURE UNDERLYING LOOK-THROUGH CASH FLOW SUMMARY Victoria SA Power Spark Spark Infrastructure share ($m) Power TransGrid HY 2020 HY 2019 Change Networks Infrastructure Networks EBITDA from operations 213.9 177.3 49.0 440.2 421.0 4.6% less corporate costs (7.5) (7.5) (8.0) -6.3% less net finance charges (1) (40.4) (32.5) (15.9) 0.4 (88.4) (88.2) 0.2% less net reg depreciation/maint. capex (2) (66.1) (60.2) (11.7) (138.0) (135.0) 2.2% Working capital/non cash movements (8.5) (7.0) (2.0) (17.5) (22.7) -22.9% Underlying net operating cash flows before tax 98.9 77.6 19.4 (7.1) 188.8 167.1 13.0% less underlying tax paid (3)(4) - - (19.0) (19.0) (8.5) 123.5% Underlying net operating cash flows after tax 98.9 77.6 19.4 (26.1) 169.8 158.7 7.0% Underlying Standalone OCF per Security 9.9 cps 9.4 cps 5.3% Distributions paid (5) 78.4 46.8 11.6 120.5 126.2 Growth capex(6) (92.2) (16.0) (28.7) (7.1) (144.0) (130.3) 10.5% Other Investing cash flows (1.6) (93.8) (8.0) (3.9) 9.1 (4.4) (15.1) -70.9% (24.0) (32.6) 2.0 (148.4) (145.5) 2.0% Underlying look-through net operating cash flows before tax increased 13.0%; growth capex up 10.5% to $144.0m (1) Corporate finance charges excludes interest paid of $6.7m on historical tax payments made (under review) (2) Net regulatory depreciation is a proxy for maintenance capex. It is calculated as regulatory depreciation net of actual CPI uplift on RAB (3) Spark Infrastructure corporate tax paid of $19.0m in 2020 represents half of the 2019 tax liability for the SIH1 and SIH2 tax groups. 2019 tax paid of $8.5m represents half of the 2018 tax liability for SIH2 tax group. Excludes other tax paid of $55.3m comprised of $34.4m tax paid in relation to a number of historical years (2015-2018), net monthly tax instalments of $1.9m and $19.0m of tax paid in relation to H2 2019. 2019 excludes other tax paid of $5.4m of tax paid in relation to H2 2018. Refer to slide 45 for additional tax information. (4) VPN and SAPN cash tax paid of $15.2m and $2.0m respectively for the 31 December 2019 year has been excluded as the benefit of franking credits will be distributed to Spark Infrastructure in future years (5) Total HY2020 and HY2019 distributions are based on accrued distributions to Spark Infrastructure Securityholders (6) Represents increase in RCAB and Bomen Solar Farm acquisition and construction costs Spark Infrastructure I Investor Presentation I August 2020 6
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