CONSOLIDATED INCOME STATEMENT FOR THE FINANCIAL YEAR ENDED 25 DECEMBER 2015

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1 56 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report CONSOLIDATED INCOME STATEMENT FOR THE FINANCIAL YEAR ENDED 25 DECEMBER Continuing operations Revenue 4 5,382,596 7,025,575 Cost of sales 5 (5,029,914) (6,723,377) Gross profit 352, ,198 Other gains (net) - Miscellaneous 4 31,376 12,970 - Finance and investment income 4 6,653 5,183 Expenses - Administrative: IT 5 (80,100) (78,390) - Administrative: non-it 5 (344,551) (397,556) - Finance 6 (125,503) (138,954) - Other operating 5 (55,834) (60,070) Share of results of associated companies 16 (5,055) 1,559 Share of results of joint ventures 17 2,632 1,798 Loss before tax from continuing operations (217,700) (351,262) Tax expense 8 (1,170) (20,502) Loss from continuing operations, net of tax (218,870) (371,764) Discontinued operations Profit from discontinued operations, net of tax 14(a) 929, ,267 Net profit/(loss) for the financial year 711,076 (251,497) Net profit/(loss) attributable to: Equity holders of the Company - From continuing operations (220,439) (374,353) - From discontinued operations 927, , ,203 (259,841) Non-controlling interest - From continuing operations 1,569 2,589 - From discontinued operations 2,304 5,755 3,873 8, ,076 (251,497) Earnings/(Loss) per share US cts US cts Basic - From continuing operations 9 (8.50) (14.47) - From discontinued operations Diluted - From continuing operations 9 (8.50) (14.47) - From discontinued operations

2 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report 57 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE FINANCIAL YEAR ENDED 25 DECEMBER Net profit/(loss) for the financial year 711,076 (251,497) Other comprehensive income: Continuing operations Items that will not be reclassified to profit or loss: Re-measurement of net defined benefit obligations 32 1,792 (15,637) Tax on pension re-measurement ,772 2,213 (5,865) Items that may be reclassified subsequently to profit or loss: Fair value loss on cash flow hedges (55,424) (79,617) Fair value loss on cash flow hedges transferred to the income statement 78,671 32,209 Fair value gain on available-for-sale financial asset transferred to the income statement (28) Share of other comprehensive income of associated company (4,579) Currency translation differences (10,341) (10,645) Reclassification of foreign currency translation on liquidation of subsidiary 15 1,959 Tax on fair value gain and loss ,650 (62,647) Discontinued operations Items that will not be reclassified to profit or loss: Re-measurement of net defined benefit obligations 32 (116) 262 Tax on pension re-measurement 8 (716) (116) (454) Items that may be reclassified subsequently to profit or loss: Fair value (loss)/gain on cash flow hedges (141) 479 Fair value gain on cash flow hedges transferred to the income statement (349) (108) Reclassification of hedging on disposal of subsidiaries Fair value gain/(loss) on available-for-sale financial assets (52) Reclassification of fair value on disposal of subsidiaries 14 8 Currency translation differences (513) (3,282) Reclassification of foreign currency translation on disposal of subsidiaries 14 (1,614) (2,454) (2,963) Other comprehensive income for the financial year, net of tax 15,293 (71,929) Total comprehensive income for the financial year 726,369 (323,426) Total comprehensive income attributable to: Equity holders of the Company - From continuing operations (202,488) (442,835) - From discontinued operations 925, , ,747 (331,675) Non-controlling interest - From continuing operations 1,481 2,559 - From discontinued operations 2,141 5,690 3,622 8, ,369 (323,426)

3 58 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report STATEMENTS OF FINANCIAL POSITION AS AT 25 DECEMBER Company ASSETS Current Assets Cash and cash equivalents ,907 1,225,771 46, ,859 Trade and other receivables ,458 1,080,359 4,415,043 3,560,275 Available-for-sale financial assets 12 24,516 Inventories at cost 91, ,244 Derivative financial instruments Assets of group companies classified as held-for-sale 14 41,073 Other current assets 11 81, ,206 4,664 4,377 Total current assets 965,199 2,609,822 4,466,140 4,438,511 Non-current Assets Investments in subsidiaries ,212 1,050,564 Investments in associated companies , ,835 Investments in joint ventures 17 21,970 21,220 Property, plant and equipment 18 5,590,142 6,012,433 8,870 9,852 Deferred charges 19 3,509 5,387 3,509 5,387 Intangible assets 20 12,277 31,100 2,172 2,324 Land use rights Goodwill arising on consolidation , ,068 Deferred tax assets 8 39,773 42,575 Other non-current assets 23 47,368 57, , Total non-current assets 5,943,537 6,489, ,019 1,068,184 Total Assets 6,908,736 9,099,624 5,381,159 5,506,695 LIABILITIES Current Liabilities Trade and other payables ,661 1,178, , ,364 Current tax liabilities 78, ,448 2,794 2,722 Borrowings , , , ,000 Provisions 27 29,983 40, ,881 Deferred income ,156 Derivative financial instruments 13 11,034 30,363 2,299 Liabilities of group companies classified as held-for-sale 14 15,988 Other current liabilities , ,949 Total current liabilities 1,703,463 2,228, , ,266 Non-current Liabilities Borrowings 26 2,309,811 4,676, ,421 2,024,509 Provisions , ,654 Deferred income ,566 Deferred tax liabilities 8 2,717 6, Derivative financial instruments , , , ,256 Other non-current liabilities 29 18,503 26,809 Total non-current liabilities 2,712,717 5,063,125 1,111,504 2,126,393 Total Liabilities 4,416,180 7,291,747 1,565,313 2,540,659 Net Assets 2,492,556 1,807,877 3,815,846 2,966, Trade receivables include the full freight revenue for voyages, which corresponds to the contractual rights stipulated in the standard Bill of Lading and is inclusive of the freight charges collectable at destination for Free on Board shipments. 15 Other current liabilities relate mainly to deferred revenue arising from the percentage-of-completion method for revenue recognition.

4 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report 59 Company EQUITY Share capital 31 1,840,260 1,834,341 1,840,260 1,834,341 Treasury shares 31 (5,216) (5,216) (5,216) (5,216) 1,835,044 1,829,125 1,835,044 1,829,125 Shares held by employee benefit trust 31 (4,326) (5,719) Treasury shares (1,195) (1,195) (1,195) (1,195) Foreign currency translation (35,611) (25,357) Retained earnings 741,348 28,756 1,956,477 1,120,724 Share-based compensation 44,424 44,582 44,424 44,582 Hedging (36,894) (60,555) (18,904) (27,200) Fair value (26) Pension re-measurement (64,561) (67,484) Statutory 1,785 6,085 Other (5,672) 1,901 Capital and s attributable to equity holders of the Company 2,474,342 1,750,113 3,815,846 2,966,036 Non-controlling interest 18,214 57,764 Total Equity 2,492,556 1,807,877 3,815,846 2,966,036 Net current (liabilities)/assets (738,264) 381,200 4,012,331 4,024,245

5 60 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 25 DECEMBER Share capital Treasury shares Shares held by employee benefit trust Treasury shares Foreign currency translation Balance as at 27 December 1,834,341 (5,216) (5,719) (1,195) (25,357) Dividends to non-controlling interest Employee equity compensation schemes: - value of employee services - new shares issued 31 5,919 Sale of shares by employee benefit trust 31 1,393 Disposal of subsidiaries 14, 15 Acquisition of non-controlling interest without a change in control 15 Capital contribution by non-controlling interest 15 Return of capital contribution to non-controlling interest Total comprehensive income for the financial year (10,254) Balance as at 25 December 1,840,260 (5,216) (4,326) (1,195) (35,611) Balance as at 28 December ,830,222 (5,216) (6,146) (1,195) (11,990) Dividends to non-controlling interest Employee equity compensation schemes: - value of employee services - new shares issued 31 4,119 Sale of shares by employee benefit trust Total comprehensive income for the financial year (13,367) Share of statutory s of associated company and joint venture Transfer from retained earnings to statutory s Balance as at 26 December 1,834,341 (5,216) (5,719) (1,195) (25,357)

6 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report 61 Capital and s attributable to equity holders of the Company Retained earnings Share-based compensation Hedging Fair value Pension re-measurement Statutory Other Total Noncontrolling interest Total equity 28,756 44,582 (60,555) (26) (67,484) 6,085 1,901 1,750,113 57,764 1,807,877 (12,202) (12,202) 5,561 5,561 5,561 (5,719) ,393 1,393 5, (4,300) (1,901) (30,734) (30,734) (5,672) (5,672) (4,313) (9,985) 4,324 4,324 (247) (247) 707,203 23, , ,747 3, , ,348 44,424 (36,894) (64,561) 1,785 (5,672) 2,474,342 18,214 2,492, ,733 44,388 (8,952) 28 (60,674) 6,004 1,901 2,077,103 53,708 2,130,811 (4,193) (4,193) 4,313 4,313 4,313 (4,119) (259,841) (51,603) (54) (6,810) (331,675) 8,249 (323,426) (55) (55) (55) (136) ,756 44,582 (60,555) (26) (67,484) 6,085 1,901 1,750,113 57,764 1,807,877

7 62 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report STATEMENT OF CHANGES IN EQUITY FOR THE FINANCIAL YEAR ENDED 25 DECEMBER Company Share capital Treasury shares Treasury shares Retained earnings Share-based compensation Hedging Total equity Balance as at 27 December 1,834,341 (5,216) (1,195) 1,120,724 44,582 (27,200) 2,966,036 Employee equity compensation schemes: - value of employee services 5,561 5,561 - new shares issued 31 5,919 (5,719) 200 Total comprehensive income for the financial year 835,753 8, ,049 Balance as at 25 December 1,840,260 (5,216) (1,195) 1,956,477 44,424 (18,904) 3,815,846 Balance as at 28 December ,830,222 (5,216) (1,195) 1,168,368 44,388 (11,151) 3,025,416 Employee equity compensation schemes: - value of employee services 4,313 4,313 - new shares issued 31 4,119 (4,119) Total comprehensive income for the financial year (47,644) (16,049) (63,693) Balance as at 26 December 1,834,341 (5,216) (1,195) 1,120,724 44,582 (27,200) 2,966,036

8 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report 63 CONSOLIDATED CASH FLOW STATEMENT FOR THE FINANCIAL YEAR ENDED 25 DECEMBER CASH FLOWS FROM OPERATING ACTIVITIES Loss before tax from continuing operations (217,700) (351,262) Profit before tax from discontinued operations ( 14) 933, ,386 Adjustments for: Depreciation and amortisation 383, ,504 Fair value (gain)/loss on financial instruments (7,262) 7,031 Deferred charge expense 1,927 2,424 Interest expense 120, ,926 Interest income (5,452) (5,604) Share-based compensation costs 4,193 4,313 Net write-off of inventories Fair value loss/(gain) on shares held by employee benefit trust 1,555 (1,178) Net (profit)/loss on disposal of property, plant and equipment (6,809) 6,305 Net profit on disposal of assets classified as held-for-sale (2,737) Net profit on disposal of subsidiaries (892,479) Net profit on disposal of other assets (1,843) (283) Net profit on disposal of joint venture (1,147) Fair value gain on interest retained in a former subsidiary (974) Dividend income from other investment (1,564) (670) Net provision for impairment of assets 4,472 Net provision for liabilities 10,828 41,486 Share of results of associated companies 3,531 (9,700) Share of results of joint ventures (2,632) (2,073) Unrealised currency translation loss/(gain) 2,190 (8,706) Operating cash flow before working capital changes 324, ,901 Changes in operating assets and liabilities Receivables and other assets 245, Inventories 83,277 78,574 Payables (176,968) (125,058) Provisions (48,059) (42,079) Cash generated from operations 428, ,149 Interest paid (126,690) (117,262) Interest received 10,447 6,692 Net taxes paid (35,041) (68,829) Net cash inflow from operating activities 276,874 68,750

9 64 Neptune Orient Lines Limited (incorporated in Singapore) and its Subsidiaries Annual Report CONSOLIDATED CASH FLOW STATEMENT FOR THE FINANCIAL YEAR ENDED 25 DECEMBER CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of additional interest in a subsidiary, net of cash acquired ( 15) (9,985) Acquisition of business ( 15) (5,651) Investment in associated companies (11,923) (18,692) Proceeds from loans receivables Loan to an associated company (4,127) Proceeds from disposal of joint venture, net of cash disposed of 2,500 Dividends received from associated companies 1,365 Dividends received from joint venture Dividends received from other investment 1, Purchase of property, plant and equipment (110,465) (350,304) Purchase of available-for-sale financial assets (7,372) (24,885) Purchase of intangible assets (2,062) (3,717) Proceeds from disposal of subsidiaries, net of cash disposed of ( 14 and 15) 1,119,747 Proceeds from disposal of assets classified as held-for-sale 15,034 Proceeds from disposal of property, plant and equipment 38,414 42,558 Proceeds from disposal of other assets 10,884 23,404 Net cash inflow/(outflow) from investing activities 1,025,442 (316,789) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from borrowings 999,643 4,639,269 Net cash inflow/(outflow) contributed by employee benefit trust 60 (157) Dividends paid to non-controlling interest (10,263) (4,193) Return of capital contribution to non-controlling interest (247) Proceeds from issue of new ordinary shares 200 Repayment of borrowings (3,285,110) (4,140,056) Payment of costs incurred in connection with long-term financing (49) (2,046) Net cash (outflow)/inflow from financing activities (2,295,766) 492,817 Net (Decrease)/Increase in Cash and Cash Equivalents (993,450) 244,778 Cash and Cash Equivalents at Beginning of Financial Year ( 10) 1,225, ,993 Cash and Cash Equivalents at End of Financial Year 232,321 1,225,771 Cash and Cash Equivalents from continuing operations ( 10) 229,907 1,225,771 Cash and Cash Equivalents classified as held-for-sale ( 14) 2,414 Cash and Cash Equivalents at End of Financial Year 232,321 1,225,771

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