WESTROWER LIMITED - LINES BUSINESS

SCHEDULE 1 - PART 7

FORM FOR THE DERIVATION OF FINANCIAL PERFORMANCE MEASURES FROM FINANCIAL STATEMENTS

| % of end of current financial year production | Revitalisations | Intangible assets at end of current financial year (A$m) | Average payment at end of previous financial year (SA) | Subvention payment at end of current financial year (SI) | Financial year adjustment at end of previous financial year | Subvention payment tax adjustment at end of current financial year | System fixed assets at end of previous financial year at book value (GFA’000) | System fixed assets at end of current financial year at book value | Average value of system fixed assets at ODI value | Net fixed assets of system fixed assets at ODI value | Financial performance measure |
|-----------------------------------------------|----------------|------------------------------------------------------|-----------------------------------------------------------|-----------------------------------------------------------|------------------------------------------------------------|--------------------------------------------------------------------|--------------------------------------------------------------------|------------------------------------------------------------|-------------------------------------------------------------|---------------------------------------------------------------------|
| | (A3) | (A5) | (S4) | (SI) | (A6) | (A4) | (S1.672) | (S1.672) | (52,889) | (10.1%) |
| | 1,347 | deduct | 2060 | | 434 | 434 | deduct | add | | 8,76% |
| | | 1,347 | 1,867 | deduct | 434 | 2060 | 51,672 | 51,672 | 51,122 | |
| | | deduct | | | | 434 | 51,672 | 53,294 | |

Key to terms:

• (A3) Intangible assets at start of previous financial year
• (A5) Intangible assets at end of current financial year
• (S4) Average total intangible asset
• (S1) Subvention payment at end of previous financial year
• (SI) Subvention payment at end of current financial year
• (A6) Subvention payment tax adjustment at end of previous financial year
• (A4) System fixed assets at end of previous financial year at book value (GFA’000)
• (GFA’000) System fixed assets at start of previous financial year at book value
• ROE Return on equity, book value, at end of previous financial year

Derivations:

• MaxIRR = maximum statutory income tax rate applying to corporate entities.
• ROFI = return on funds invested.
• ROI = return on investment.