IMF Bentham Limited Annual Report 2019

Glossary of Terms AASB Australian Accounting Standards Board Addressable Market Is IMF’s estimate of the annual amount spent by plaintiff/applicants on external costs of litigation/ dispute resolution that could be addressed by IMF’s litigation funding service offering. CAGR Compound Annual Growth Rate EMEA Europe, Middle East and Africa EPS Earnings Per Share Estimated Portfolio Value (EPV) EPV for an investment where the IMF funding entity earns a percentage of the resolution proceeds as a funding commission, is IMF’s current estimate of the claim’s recoverable amount after considering the perceived capacity of the defendant to meet the claim. It is not necessarily the amount being claimed by the claimants, nor is it an estimate of the return to IMF if the investment is successful. EPV for an investment where the IMF funding entity earns a funding commission calculated as a multiple of capital invested shall be calculated by taking IMF’s estimate of the potential income return from the investment and grossing this up to an EPV using IMF’s Long-Term Conversion Rate. An EPV is subject to change over time for a number of reasons, including, but not limited to, changes in circumstances and knowledge relating to an investment, partial recovery and, where applicable, fluctuations in exchange rates between the applicable local currency and the Australian dollar. IC Investment Committee ICC International Chamber of Commerce ICSID International Centre for Settlement of Investment Disputes IFRS International Financial Reporting Standards IRR Internal Rate of Return LTIP Long Term Incentive Program MOIC Multiple on Invested Capital NCI Non-Controlling Interest OCA On-line Client Administration Proprietary Database ROIC Return on Invested Capital SIAC Singapore International Arbitration Centre STIP Short Term Incentive Program TFR Total Fixed Remuneration TSR Total Shareholder Return Non-IFRS financial information included in this Report has been prepared in accordance with ASIC Regulatory Guidance 230 – Disclosing Non-IFRS financial information, issued December 2011. This information has not been audited or reviewed. Disclaimer None of the content in the IMF Bentham Limited (“IMF”) Annual Report is an offer to sell, or a solicitation of an offer to buy, any securities of IMF or any other company affiliated with IMF. In addition, nothing herein should be construed as an offer to buy or sell, nor a solicitation of an offer to buy or sell, any security or other financial instrument, or to invest assets in any account managed or advised by IMF or its affiliates. This Annual Report is for the use of IMF’s public shareholders and is not an offering of any IMF private fund. 139