Anchor Sustainability Report 2022-2023

Page 11 of 12 4. Reporting

Ref. Criteria

Requirements

Work Undertaken

DNV Findings

4a

Periodical reporting

In addition to reporting on the use of proceeds and the temporary investment of unallocated proceeds, Issuers should provide at least annually a list of projects to which Sustainability Bond proceeds have been allocated including - when possible, with regards to confidentiality and/or competitive considerations - a brief description of the projects and the amounts disbursed, as well as the expected environmentally sustainable impact.

Review of: • Anchor

Anchor has confirmed that it will publish an annual Sustainability Report in line with the Sustainability Reporting Standard (SRS), which may include (but shall not be limited to) the following: • Net proceeds raised from each Sustainability Bond; • The aggregate of funds drawn against each Sustainability Bond; • Sustainability Bond proceeds allocated against each of the Eligible Project categories identified within the SFF; • A list of projects and asset categories within the Sustainability Bond Asset Portfolio (other than for securitised bonds or project bonds) with, subject to confidentiality considerations, aggregated approximate values against each; • Where possible, qualitative and/or quantitative social/environmental impact reporting measures for the eligible projects, transactions and assets and expenditures within the Sustainability Bond Asset Portfolio, including disclosure of methodologies utilised in impact reporting; • Any unallocated Sustainability Bond proceeds and details of any temporary investments; and • Confirmation provided by an appropriately qualified independent opinion provider that the use of proceeds of the Sustainability Bonds is in compliance with the SFF.

Sustainability

Financing Framework

Bond Allocation Impact Report 22-23

Correspondence with Anchor representatives

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