General Presentation, October 2013. SBM Offshore 2013. All rights reserved. www.sbmoffshore.com



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General Presentation, October 2013 SBM Offshore 2013. All rights reserved. www.sbmoffshore.com

Disclaimer Some of the statements contained in this presentation that are not historical facts are statements of future expectations and other forward-looking statements based on management s current views and assumptions and involve known and unknown risks and uncertainties that could cause actual results, performance, or events to differ materially from those in such statements. Such forward-looking statements are subject to various risks and uncertainties, which may cause actual results and performance of the Company s business to differ materially and adversely from the forward-looking statements. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those described in this presentation as anticipated, believed, or expected. SBM Offshore NV does not intend, and does not assume any obligation, to update any industry information or forward-looking statements set forth in this presentation to reflect subsequent events or circumstances. 2

Agenda Who we are, where we are Emerging Opportunities Our Strategy 3

No.1 FPSO Player Worldwide The Company 4 Execution Centers 10 Shore Bases 5 Representative Offices 8,507 Employees Lease Fleet 16 FPSOs 2 FSOs 1 Semi Sub 1 MOPU Financials in US$ billion 2013 IFRS Revenue Guidance 4.3 Directional¹ Backlog (as of 06/30/2013) 22.4 Market Cap (as of 09/11/2013) 4.3 Performance YE2012 167 years of FPSO operation 99% Uptime 1 million barrels of throughput per day 5,460 Tanker Offloads 4 ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 4

We Deliver Along the Full Product Lifecycle Engineering 50 years of industry firsts Leading edge technology Procurement Integrated supply chain Global efficiencies Local sourcing Product Life Extension Leader in FPSO relocation World class after sales Construction Strategic partnerships Unrivalled project experience Operations 160+ years of FPSO experience 99%+ production uptime Largest international FPSO fleet Installation Dedicated fleet Unparalleled experience Extensive project capability 5

H1 2013 in Context ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 6

H1 2013 Key Figures (in millions of US$) *Restated for comparison purposes 7

H2 2013 Outlook Continue strengthening Balance Sheet post Rights Issue No dividend over 2013 Sale of non-core assets ongoing Contracts executed for FPSO Cidade de Maricá, FPSO Cidade de Saquarema and FPSO Stones Delivery of Deep Panuke and FPSO OSX 2 Updating 2013 IFRS revenue guidance to approximately US$4.3 billion US$3.3 billion in Turnkey US$1.0 billion in Lease & Operate 8

FPSOs Cidade de Maricá & Cidade de Saquarema Generation 3 FPSOs Topside: 22,000 T Accelerated award process Delivery end 2015 and early 2016 H1 2013 Award IR July 2013 9

FPSO Stones 10 year lease contract Optional extensions up to 10 years World s deepest disconnectable FPSO; 2,896 meters in GOM Delivery date H1 2016 H2 2013 Award IR July 2013 10

Directional Backlog US$22.4 bn (as of June 30, 2013) US$18.7 bn in US$ bn 1.4 1.2 1.0 0.8 0.6 0.4 0.2 0.0 Lease & Operate backlog: Directional¹ vs IFRS Directional IFRS Turnkey backlog: Directional¹ vs IFRS US$3.7 bn in US$ bn 3.0 2.5 2.0 1.5 1.0 0.5 0.0 H2 2013 2014 2015 Directional IFRS Lease & Operate Turnkey ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 11

FPSO OSX 2 Turnkey sale On time, on budget Delivered in September IR July 2013 12

FPSO Cidade de Paraty 20 year lease contract On time, on budget More than 65% local content FPSO built in 34 months In production H1 2013 IR July 2013 13

MOPU Deep Panuke First well gas on platform Operations Authorization (Production) issued by CNSOPB Final stages commissioning and start-up In production H2 2013 IR July 2013 14

Core Projects on Track (ol) operating lease (fl) finance lease (t) turnkey Legacy Project In Progress/On Schedule Completed/On Hire 15

SBM Lease Fleet Portfolio L&O Portfolio Average Duration: 14.5 years 16

Yme Resolution Termination of existing agreements and arbitration procedures Platform to be decommissioned by Talisman by 2016; transported and scrapped by SBM Offshore All relevant costs have been provided for in 2012 US$470 mln settlement contribution: Paid in full, March 2013 Impact on P&L: US$200 mln charge in H2 2012 and US$270 mln charge in H1 2013 17

Recapitalisation 10% Rights Issue at 10.07 per share in April 2013 97.7% take-up by existing shareholders HAL at 13.5% shareholding following the Rights Issue and December 2012 Private Placement 18

Compliance April 2012, the Company announced it had initiated an internal investigation into potentially improper sales practices. This investigation is being carried out by outside counsel and forensic accountants under our Chief Governance and Compliance Officer. Investigation update provided end of March 2013. Consequently, we are unable to provide further information or an estimate of the financial effect, if any. 19

Divestment Update Sale and lease back of Monaco real estate COOL hose technology sold SBM Installer being evaluated for sale IR - July 2013 20

FPSO N Goma Project Financing US$600 mln project loan secured Maturity: 1 year pre completion / 7 years post completion fully amortised term loan Weighted Average Cost of Debt: 4.7% H2 2013 Financing Obtained IR - January 2013 21

Agenda Who we are, where we are Emerging Opportunities Our Strategy 22

Demand for New Production Demand Growth vs. Field Depletion 100 in million barrels per day 90 80 70 60 50 40 30 20 Over 24 mln bbl/day = 2 x 2012 Saudi Arabia production 10 0 11 12 13e 14e 15e 16e 17e 18e 2011/12 Demand Existing Supply Offsetting decline (5% depletion rate) Meeting demand growth Spare capacity Source: Morgan Stanley, IEA, Internal analysis 23

Oil Production Dynamics Deep and ultra-deep water breakeven costs are competitive Breakeven Oil Price (IRR>10%) Average SBM Generation 3 FPSO production costs are below US$5/bbl Sources: IEA, CERA, Total, Goldman Sachs, Internal analysis 24

Capitalising on CAPEX Offshore Growth CAGR 2012-15E: +20% 400,000 350,000 Global Upstream CAPEX (in US$ mln) Ultra-deep Water Growth CAGR 2012-15E: +38% Onshore Growth CAGR 2012-15E: +7% in US$ mln 300,000 250,000 200,000 150,000 100,000 50,000 0 2010 2011 2012 2013 E 2014 E 2015 E Total Onshore Deep water Ultra-deep water Other Offshore Source: Goldman Sachs 25

Complexity Increasing 24,000 20,000 Cd de Maricá Cd de Saquarema Cd de Ilhabela Topsides Weight (ton) 16,000 12,000 8,000 4,000 Espadarte Kuito Falcon Brasil Cd de Paraty Frade P 57 N Goma BC 10 Aseng Kikeh Saxi Cd de Anchieta Xikomba Cachalote Marlim Sul Mondo Capixaba Serpentina Stones Rang Dong 0 1995 2000 2005 2010 2015 2020 Year of first oil Source: Internal analysis- September 2013 26

Getting Complex IR 1996 November 2012

A Pedigree of Innovation 28

Competitive Landscape FPSO Market 2010-2013 Awards Converted FPSOs only 7 6 5 Awards won 4 3 2 1 0 0 50,000 100,000 150,000 Average production capacity (bbl/d) Engineering complexity Source: Internal Analysis September 2013 29

FPSO Awards in Review Source: Internal Analysis - August 2013 30

FPSO Market Outlook Field developments requiring FPSOs over the next 3 years More than 50 FPSO project awards anticipated SBM will focus on ~20 projects to obtain targeted share North America Other 3 4 South America 1 3 Africa Asia 2 1 5 2 2 5 8 Lease Sale 14 4 Lease or Sale Source: Internal Analysis - August 2013 31

Agenda Who we are, where we are Emerging Opportunities Our Strategy 32

FPSO³ FPSO FPSO FPSO The Company has refocused its product line on core FPSO products and associated services. By focusing on core products with historically good margins, whilst improving execution standards and project risk profiles, the Company believes it will return to delivering superior financial returns. 33

Improving Risk/Reward Balance Unsustainable historic industry returns SBM recent steps: Discipline in tendering Attractive niche position Not a commodity product Excellent operations (99% uptime) IR January 2013 34

2013 Restoring Pride Closure of legacy projects Strengthened balance sheet Selective bidding policy Directional 1 reporting Investment in technological edge Reshaped organisation Still in Transformation Process ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 35

Appendix SBM Offshore 2013. All rights reserved. www.sbmoffshore.com

Project Direction - Context SBM Offshore seeking to provide analysts and investors with clarity on business performance above and beyond statutory IFRS disclosure SBM Offshore s business model combines turnkey sales, construction and lease and operate projects, making it a challenge to model IFRS finance lease accounting adds complexity by separating revenue recognition from cash flows IFRS accelerates recognition of revenues, profit and equity well before any rents are paid by client Increasing number of contracts classified as finance leases, with IASB intention to make all leases finance leases In this context, SBM Offshore is extending its reporting to a non-gaap operating lease presentation in line with operating cash flows leading to increased transparency and understanding of SBM Offshore s performance through disclosure of Directional¹ Backlog and a Directional¹ Income Statement as part of the Financial Review ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 37

Operating Lease vs Finance Lease 38

Operating Lease vs Finance Lease 39

Directional - The Way Forward Turnkey segment becomes a pure construction business. Revenue and Gross Margin consist of: Direct sales contracts (FPSO OSX 2, Turrets for Prelude, Quad 204 and Ichthys) Sales to JV partners (FPSO Cdd de Ilhabela, FPSO N Goma, FPSO Cdd de Maricá and Saquarema) Lease and Operate segment becomes a pure long term cash business. Revenue and Gross Margin consist of SBM s share of Lease and Operate contracts (Bareboat + OPEX) 2013 transition period to promote Directional¹ Reporting as the main indicator for company performance and variance analysis 2014 guidance to be based on Directional¹ results ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 40

Financial Overview June 30, 2013 Turnkey P&L (in millions of US$) *Restated for comparison purposes Directional¹ Revenue up 29% reflecting high activity levels EBIT margin 15% vs 7% in H1 2012 (includes introduction POC method) IFRS Revenue up 43% reflecting high activity levels on FL contracts EBIT margin 14% vs 8% in H1 2012 (includes introduction POC method) ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 41

Financial Overview June 30, 2013 Lease & Operate P&L (in millions of US$) *Restated for comparison purposes Directional¹ Revenue up 14%, mainly Anchieta EBIT affected by US$300 mln charges (Yme, Deep Panuke) Underlying EBIT margin 28% (H1 2012 31%) IFRS Revenue up 13%, mainly Anchieta EBIT affected by US$300 mln charges (Yme, Deep Panuke) Underlying EBIT margin 31% (H1 2012 34%) ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 42

Financial Overview June 30, 2013 Group P&L (in millions of US$) *Restated for comparison purposes Directional¹ revenue up 24% US$270 mln charge for Yme settlement and US$30 mln Deep Panuke charge Directional¹ EBIT(excluding Yme and Deep Panuke charges) up 69% ¹ Directional view is a non-ifrs disclosure, which corrects the non-cash effects on revenue and earnings introduced by IFRS finance lease accounting 43

Development of Group Cash Position Group Cash Flow (in millions of US$) 44

2013 Group Results Group Ratios (in millions of US$) *Restated for comparison purposes 45