Anchor Sustainability Report 2022-2023

Page 7 of 12 SCHEDULE 2: GBP, SBP, SBG, GLP AND SLP SUSTAINABILITY FINANCING FRAMEWORK ELIGIBILITY ASSESSMENT PROTOCOL 1. Use of proceeds

Ref.

Criteria

Requirements

Work Undertaken

DNV Findings

1a

Type of bond

The bond or loan must fall in one of the following categories, as defined by the SBP, GBP, SLP or GLP.

Review of: • Anchor

The reviewed evidence confirms that the SFF falls in the categories set out in the SBP, GBP, SLP or GLP.

Sustainability

Financing Framework

Correspondence with Anchor representatives

1b

Project Categories

The

cornerstone

of

a

Review of: • Anchor

As identified by the evidence viewed, the purpose of each bond or loan is to use the proceeds for the financing or refinancing of Providing Essential services to meet the needs of an Ageing Population, Providing Affordable Housing and Developing Green Buildings. DNV ’s assessment concluded that these project types present significant Environmental and Social benefits and qualify for inclusion under the Principles within the Green Buildings, Affordable basic infrastructure and Access to essential services categories. DNV ’s assessmen t concluded that these project types present significant Environmental and Social benefits and qualify for inclusion within the Green Buildings, Affordable basic infrastructure and Access to essential services categories and are well aligned with the SBP, GBP, SLP and GLP.

Green/Social/Sustainability Bond/Loan is the utilization of the proceeds of the bond or loan which should be appropriately described in the legal documentation for the bond or loan.

Sustainability

Financing Framework

Bond Allocation Impact Report 22-23

Correspondence with Anchor representatives

1c

Environmen tal and Social benefits

All designated Green and Social Project categories should provide clear environmentally sustainable and/or social benefits, which, where feasible, will be quantified or assessed by the Issuer.

Review of: • Anchor

Sustainability

Financing Framework Anchor Asset Specifications Bond Allocation Impact Report 22-23

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