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Investor Presentaiton

Novo Nordisk Annual Report 2023 Key operational risks Risk area Research and Clinical Pipeline Risks Introducing Novo Nordisk Strategic Aspirations Risks Management Consolidated statements Additional information 42 22 Description Findings in clinical activities, regulatory processes or misjudging of commercial potential, leading to delays or failure of products in the pipeline. Impact Patients would not benefit from innovative treatments. Could have an adverse impact on sales, profits and market position. Mitigating actions Pre-clinical and clinical activities to demonstrate safety and efficacy. ⚫ Consultations with regulators to review pre-clinical and clinical findings and obtain guidance on development path. KEY OPERATIONAL RISKS (ILLUSTRATIVE) High 2 3 2 Product Supply, Quality and Safety Risks 3 Commercialisation Risks 4 IT Security Risks 5 Financial Risks Higher-than-expected demand or disruption of product supply due to, e.g. geopolitical instability or quality issues may compromise product availability, ultimately impacting patients and representing a lost commercial opportunity. In addition, there could be risks related to safety and product liability. Competitive pressures, as well as market dynamics and geopolitical, macroeconomic or healthcare crises (e.g. pandemics) leading to reduced payer ability and willingness to pay. Disruption to IT systems, such as cyber-attacks or infrastructure failure resulting in business disruption or breach of data confidentiality. Exchange rate fluctuations (mainly in USD, CNY, JPY and CAD), disputes with tax authorities and changes to tax legislation and interpretation. • Product shortages could have potential implications for patients. Could jeopardise reputation and license to operate if regulatory compliance is not ensured. Could have an adverse impact on sales, profits and market position. Compromised patient safety and exposure to product liability legal proceedings. Market dynamics could impact price levels and patient access. Could have an adverse impact on sales, profits and market position. Could limit our ability to produce and safeguard product quality. Could compromise patients' or other individuals' privacy. Could limit our ability to maintain operations or limit future business opportunities if proprietary information is lost. Could have an adverse impact on sales, profits and market position. Could lead to tax adjustments, fines and higher-than-expected tax level. Could have an adverse impact on sales and profits. Significantly expanding global production with multiple facilities and safety stock to reduce supply risk. Planning and management of supply chain. Regular quality audits of internal units and suppliers to document GMP compliance. • Identification and correction of root causes when issues are identified. If necessary, products are recalled. Innovation of novel products, clinical trial data and real-world evidence demonstrate added value of new products. Payer negotiations to ensure improved patient access. Increased and new access and affordability initiatives. Company-wide information security awareness activities. Continuity plans for non-availability of IT systems. Company-wide internal audit of IT security controls. Detection and protection mechanisms in IT systems and business processes. Hedging for selected currencies. • Integrated treasury management. Applicable taxes paid in jurisdictions where business activity generates profits and multi-year Advance Pricing Agreements with tax authorities. Impact 6 4 Low Likelihood REPUTATION SCORE 82.1 0.2↓ 6 Legal, Patents and Compliance Risks Breach of legislation, industry codes or company policies. Competitors asserting patents against Novo Nordisk or challenging patents critical for protection of commercial product and pipeline candidates. Potential exposure to investigations, criminal and civil sanctions and other penalties. Could compromise our reputation and the rights and integrity of individuals involved. Unexpected loss of exclusivity for, or injunctions against, existing and pipeline products could have an adverse impact on future sales. Could have an adverse impact on sales, profits and market position. Legal review of key activities. Code of Conduct integrated in our business. Compliance Hotline in place. Internal Audit of compliance with business ethics standards. Internal controls to minimise vulnerability to patent infringement and invalidity actions. 5 High We achieved a reputation score of 82.1 points in 2023 measured on a scale of 0-100 (0.2 down from 2022). Stable with last year, Novo Nordisk continues to lead our selected industry benchmarks. This excellent reputation score is driven by positive perceptions of our products and services, the most important reputation component, and growing appreciation from the informed general public.
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