Optimering af virksomheders kapitalstruktur

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Optimering af virksomheders kapitalstruktur Vestas Wind Systems A/S Den Danske Finansanalytikerforening, København, 8. april 2014

Vestas balance sheet Composition of Vestas assets and equity and liabilities 2

Vestas NWC, net debt and EBITDA Strong development in both net working capital, net debt and EBITDA Net working capital (NWC) meur Net debt and EBITDA 330 481 233 197 Net debt (meur) 1.000 750 900 972 779 Net debt to EBITDA 2,0 728 1,5 20 500 579 545 1,0 (56) (117) 250 0,5 0 0,0 Q1 2012 Q2 2012 Q3 2012 Q4 2012 Q1 2013 Q2 2013 Q3 2013 (596) Q4 2013-250 (137) FY 2009 FY 2010 FY 2011 FY 2012 Q1 2013 Q2 2013 Q3 2013 (86) Q4 2013-0,5 Net debt to EBITDA before special items, last 12 months Net debt 3

Capital increase February 2014 Strengthen balance sheet to achieve strategic objectives and enable more and better business Rationale Capital increase Implied outcome Customers Suppliers 20,370,410 # shares x DKK 162 price per share = EUR ~443m gross proceeds (0.9)x ( 0.8x) Net debt / EBITDA 32% ( 5 pp*) Equity ratio Banks 4 * pp = percentage points.

Updated financial targets Fulfilling the updated financial targets might trigger dividends Outlook 2014: Dividend policy: General targets: The general intention of the Board of Directors is to recommend a dividend of 25-30 per cent of the net result of the year. However, pay-out of dividends will always take into consideration the Group s plans for growth and liquidity requirements. 5 * Before special items.

From a EUR 1.3bn bank agreement in 2011 Nine banks participated in Vestas prior revolving credit facility agreement of EUR 1.3bn Additional Facilities Term loans with EIB and NIB Bilateral uncommitted guarantee facilities with surety providers Revolving credit facility: EUR 1.3bn Maturity: 5 (+1+1) years 6

to a EUR 1bn bank agreement in 2014 Six banks agreed on Vestas current unsecured revolving credit facility agreement of EUR 1bn Additional Facilities Bilateral uncommitted guarantee facilities with surety providers Revolving credit facility: EUR 1bn Maturity: 5 years* 7

EUR 1bn to replace EUR 1.3bn a good deal for Vestas? Is Vestas better or worse off by the new bank agreement? 8

Vestas a global project-driven organisation Last year, we sold 6 GW to 37 countries Announced orders 2013 Wind markets with announced orders in 2013 Production sites Europe 1,203 MW USA & Canada 1,693 MW Asia 454 MW Mexico 155 MW Australia 107 MW South America 421 MW Africa 292 MW 9

Backlog: Wind turbines and service The growing backlog calls for a strong balance sheet and access to bonding lines Our growing project pipeline is a main driver for increasing our bonding lines 2012: EUR 12.4bn 2013: EUR 13.5bn The new credit facility improves our flexibility towards customers At the same time the capital increase has strengthened our balance sheet thereby improving our credit terms with suppliers, customers and banks Following the financial crisis, the request for bonding has generally increased 10

Project life-cycle and associated guarantees The complexity and size of a wind project imply high demand on payment and risk mitigations 1 Quotation/offer 2 Signing of contract 3 First shipment / delivery on site 4 Taking over Types of guarantees 1 Bid bond (2%) 2 Advance payment bond (10%) 3 Performance bond (5-10%) 4 Warranty bond (5%) Before shipment of wind turbines to the site After delivery of the first turbine to the site 11

Advance payment guarantee Security to the customer that his advance payment is repaid in case the contractor fails to deliver the ordered goods and services Quotation/offer 1 2 Signing of contract Bid guarantee Security to the customer that he is compensated in case the contractor fails to fulfil his tender obligation 2-5% of the tender value Issued in connection with the tender. Expiry is usually some months after the tender, when contract has been signed Types of guarantees % 1 Bid bond (2%) 2 Advance payment bond (10%) Advance payment guarantee Security to the customer that his advance payment is repaid in case the contractor fails to deliver the ordered goods and services 10% of the contract value (100% of the size of the advance payment) Guarantee issued concurrently with the advance payment and reduced proportionally with the percentage of deliveries made. Expires when last shipment has taken place Before shipment of wind turbines to the site 12

Performance guarantee Security to the customer against losses in case the contractor fails to perform his contractual obligations 3 First shipment / delivery on site 4 Taking over Performance guarantee Security to the customer against losses in case the contractor fails to perform his contractual obligations 5-10% of the contract value Usually issued to replace the advance payment guarantee upon shipment. Expires when the project is handed over the customer and the customer takes the deliveries into commercial use ( Taking Over ) % Types of guarantees 3 Performance bond (5-10%) 4 Warranty bond (5%) Warranty guarantee Security for service- and warranty obligations up to 5% of the contract value Issued at Taking Over. Replaces the Performance Guarantee Warranty period of 24-60 months Essentially extends the Performance Guarantee to remain in force during the whole warranty period After delivery of the first turbine to the site 13

EUR 1bn to replace EUR 1.3bn a good deal for Vestas? The current capital structure is supportive of the strategy and a company that is much leaner, has a lower investment level and stronger cash flow New bank agreement: Despite a lower total amount the new bank agreement is superior to the previous one due to among other things: More flexibility. Better terms. More unsecured bonding lines (committed for 5 years) 14

Q&A 15

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