附件99.1

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2023年年度合并报告附录4E


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2023年年报这份2023年年报是S在伍德赛德的运营和活动的摘要截至2023年12月31日的12个月期间 和截至2023年12月31日的财务状况。伍德赛德能源集团有限公司(ABN 55 004 898 962)是伍德赛德集团公司的最终控股公司。在本报告中,除非另有说明,否则提及伍德赛德能源集团有限公司和/或其控制的 实体时,指的是伍德赛德能源集团有限公司和/或其受控实体。案文没有区分最终控股公司的活动和其受控实体的活动。这份报告引用了伍德赛德网站,以及我们的气候过渡行动计划和2023年进展报告。这些参考文献仅供读者参考,不作为参考并入本报告。同样,本报告提及的任何其他网站的内容也不构成报告的一部分。有关本报告中包含的术语的定义,请参阅 第6.7节词汇、测量单位和对话系数。重要警示信息本报告包含前瞻性陈述、温室气体排放数据、行业、市场和竞争地位数据以及伍德赛德S财务报表。有关这些事项的重要警示信息,请参阅关于本报告的第6.8节??信息。非国际财务报告准则 措施本报告某些部分包含未根据国际财务报告准则(IFRS)编制的财务措施,也是非公认会计准则财务措施(定义见1933年美国证券法下的S法规第10(E)项)。有关详细信息,请参阅第6.6节替代业绩计量,并将这些计量与伍德赛德S财务报表中列示的最直接可比的国际财务报告准则计量进行核对。这些非《国际财务报告准则》财务计量的定义见第6.7节词汇、计量单位和换算系数。气候和可持续发展气候和可持续发展考虑因素被纳入伍德赛德和S的商业活动和投资决策。我们的《气候转型行动计划》和《2023年进展报告》中包含了《S 2023年应对气候变化的伍德赛德方法》和气候相关计划摘要。欲了解有关伍德赛德S可持续发展业绩的更多信息,请访问伍德赛德网站。承认乡村伍德赛德承认原住民和托雷斯海峡岛民为澳大利亚S第一民族。我们承认它们与土地、水和环境的联系,并向过去和现在的祖先和长老致敬。我们将这一认可和尊重扩展到世界各地的第一批国家、人民和社区。附录4E 20232022向市场公布的结果 普通活动收入下降17%,至139.94亿美元 普通活动税后利润168.17亿美元 会员应占税后利润下降74%,至16.6亿美元 该期间可归因于会员的净利润下降74%,至16.6亿美元,至64.98亿美元 分红平均每证券末期股息(美元/股) 普通股60,普通股60,中期股息(每股) 普通股80,普通股80,同期:  末期股息(每股美国分) 普通144仙普通144仙中期股息(每股美分) 普通109仙除息日期 7 2024年3月8日末期股息支付日期2024年4月31日2023年12月31日每股普通证券的有形资产净值1,2 $15.91$16.68 1包括租赁资产12.3亿美元和租赁负债16.15亿美元(2022年:12.64亿美元和16.34亿美元) 16租赁。2这是一种替代业绩计量(APM),是未经审计的非国际财务报告准则计量。伍德赛德认为,这一非IFRS指标提供了有用的业绩信息,但它不应被视为作为实际经营业绩指标(如税后净利润或经营活动净现金)的法定指标的指示或替代,也不应被视为根据IFRS提出的任何其他财务业绩或状况指标。有关非《国际财务报告准则》计量的更多信息,包括与伍德赛德·S财务报表的对账,请参阅《替代业绩计量》第6.6节。II 2023年年报


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内容1. 概述4 1.1 关于伍德赛德4 1.2 2023摘要5 1.3 主席S报告8 1.4 首席执行官S报告9 1.5 重点领域10 2. 战略和财务业绩12 2.1 伍德赛德S战略12 2.2 资本管理13 2.3 财务概述16 2.4 能源市场18 2.5 商业模式和价值链19 3. 我们的业务20 3.1 澳大利亚运营20 3.2 国际运营22 3.3 营销和交易23 项目24 3.5 退役26 3.6 勘探和开发27 3.7 新能源和碳解决方案28 3.8 气候和可持续性29 3.9 风险因素40 3.10 储量和资源声明48. 治理52 4.1 公司治理声明53伍德赛德 的公司治理53董事会 54董事会委员会 62执行领导团队 65促进负责任和道德的行为 67风险管理和内部控制 69纳入和 多样性 71其他治理披露 74股东 754.2. 董事报告76 4.3 薪酬报告80. 财务报表105 5.1 财务报表105 6. 补充信息 172 6.1 关于石油和天然气的补充信息未经审计172 6.2 三年财务分析178 6.3 额外披露183 6.4 股东统计195 6.5 资产事实203 6.6 替代 业绩衡量207 6.7 词汇,计量单位和换算系数210 6.8 有关本报告的信息2146.9 十年比较数据摘要第216伍德赛德能源集团有限公司


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1.1Woodside 简介我们是一家全球能源公司,成立于澳大利亚,提供可靠且负担得起的能源,帮助 人们过上更好的生活。在创新和决心的推动下,我们35年前在澳大利亚建立了液化天然气(LNG)行业,今天为越来越多的客户提供天然气。几十年来,我们一直可靠地向澳大利亚的家庭和企业输送天然气,支持当地工业的发展,推动经济繁荣。自2022年与必和必拓的S石油业务合并后,通过扩大全球投资组合,我们已成为世界上更大的能源供应商。我们正在通过利用我们可靠的运营、强大的客户关系和投资于新能源的过往记录,为能源转型做出贡献。我们的战略是通过开发低成本、低碳、盈利、弹性和多样化的投资组合来在这一过渡中蓬勃发展。1我们的液化天然气尤其可以帮助亚洲主要经济体的客户满足其能源安全需求,同时支持他们的脱碳目标。我们 还在投资新的产品和服务,以帮助客户减少或避免排放。我们正在努力减少我们的净股权范围1和2温室气体排放,以实现我们到2050年或更早实现净零的目标。2我们优质的全球投资组合和强劲的资产负债表使我们能够今天执行重大项目,同时寻找机会,为伍德赛德S带来下一波增长。这些机会涉及天然气、石油、新能源产品和低碳服务。我们在追求增长与注重财务回报和股东价值的纪律严明的投资方式之间取得平衡。我们认识到,为了保持强劲的运营和财务业绩,我们需要可持续地运营我们的业务。我们继续关注安全、环境和社会绩效,并与社区保持有意义的关系。我们以我们的价值观为指导,我们相信我们的成功是由我们的员工和文化支撑的。1有关伍德赛德如何使用低碳投资组合的定义,请参阅第6.7节词汇、测量单位和转换系数。2个目标和期望是净权益范围1和2温室气体排放量 相对于6.32公吨的起始基数-e代表2016-2020年温室气体年平均总排放量范围1和2,可根据生产2或受制裁资产的潜在股本变化进行调整(向上或向下),并在2021年前作出最终投资决定。净股本排放量包括利用碳信用作为补偿。4 2023年年报


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1.2概述2023年概述 税后净利润 基本税后净利润1自由现金流1$17亿 $3.3 BILLIONX%$6亿生产量2 全年股息净股本范围1和2排放量2023年实现低于187.2 140 12.5%开始MMBOE US CPS BASE 3履行我们的承诺 批准了最终的投资 同意出售 的10%股权决定。 在斯卡伯勒合资企业中的权益出售给日本液化天然气公司。4继续执行 的项目,按计划实现2025年净股本桑戈马油田开发 减排目标。第一阶段,斯卡伯勒能源 项目和Trion项目。 1这是一种替代绩效衡量标准,是一种未经审计的非IFRS计量。Woodside 认为,这种非IFRS衡量标准提供了有用的业绩信息,但不应被视为法定衡量标准的指示或替代,作为实际经营业绩 (如税后净利润或经营活动现金净额)的指标,也不应被视为根据IFRS呈列的任何其他财务业绩或状况的衡量标准。有关非IFRS 措施的更多信息,包括与Woodside公司财务报表的对账,请参阅第6.6节“替代绩效措施”。’–2包括从Woodside储量生产186.1百万桶当量(2022年:156.8百万桶当量),以及通过冥王星—KGP互连器处理的从冥王星非运行参与方购买的原料气生产1.1百万桶当量(2022年:0.9百万桶当量)。3目标和期望是相对于632万吨二氧化碳当量起始基数的净权益范围1和2温室气体排放量,该起始基数代表2016—2020年期间的年平均权益范围1和2温室气体排放总量,且可能会 调整(向上或向下)生产2或制裁资产的潜在股权变动,并在2021年前作出最终投资决定。净权益排放包括使用碳信用额作为抵销。4待 交易完成后,目标为2024年第一季度。伍德能源集团有限公司5


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创造价值报告税后净利润生产1我们实现了报告的NPAT,(NPAT)187.2 16.6亿美元, 反映了我们在157.7美元较低的定价环境下强劲的6498年运营业绩。我们全年全额派息总额1,9831,660美元为140美分,占基础NPAT的343美元约80%,百万美元100.3美元89.691.1是我们目标股息支付范围的高端。(4,028)2019 2020 20212022202320202020212022023财务实力齿轮2流动性我们的12.1%的资产负债率是我们目标资产负债率范围的下限24.410,239              10—20%。21.9净债务增加与计划的7,790项主要资本支出一致。6,9526,704 14.46,125我们维持 投资级别12.1的信用评级,期末流动性约为78亿美元。$1.6 2019 20 @ 0 20212022202320192020 202120222023一致操作LNG可靠性安全我们 保持强劲的LNG 1.801.86可靠性在我们的资产,冥王星1.74TRIR在2023年的前五个月里实现了99.9%的可靠性97.697.798.598.0 93.7,在计划的周转之前。0.8 8伤害0.90我们的总可记录伤害率(TRIR)为1.86,2023年承包商受伤人数增加了39%,相比之下,2022年为30人。可记录的Woodside在2023年发生了死亡事件。共有118 865名员工 我们的生产成本随着2023年而增加33包括合并后的12个月2019年2023年02020212022202320192020 202120222023投资组合和计划周转TRIR是每百万工时的总可记录伤害率。                   在 冥王星、NWS和Ngujima—Yin的活动。包括从Woodside储量生产1.861亿桶当量(2022年:156.8亿桶当量),以及从冥王星非运行参与方购买的原料气通过冥王星—KGP互连器处理的1.1亿桶当量(2022年:0.9亿桶当量)。 这是一种替代绩效指标(APM),是未经审计的 非IFRS指标。Woodside认为,这种非IFRS计量提供了有用的业绩信息,但不应被视为法定计量的指示或替代,作为实际经营业绩指标(如税后净利润或经营活动现金净额)或根据IFRS呈列的任何其他财务业绩或状况的计量。有关非国际财务报告准则措施的更多信息,包括与Woodside公司财务报表的对账,请参阅第6.6节替代绩效措施。’—截至2023年,Woodside 获得MSCI ESG评级AAA。请参阅我们网站woodside.com的可持续发展部分的免责声明。2023年度报告


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营业收入销售额股东业绩201.5 16,817 168.9 13,1994年全年股息106.8 111.6 97.4 69.62百万美元48.73百万美元140美元CPS 3,600 2019 2020 2021 2022 2023 2019 2020 2021 2022 2023每股盈利净负债2信贷评级4,749 3,888 3,772BBB +87.5US CPS 2,791标普全球百万美元583Baa1情绪低落的股票储备2 2019 2020 2021 2022 2023 4.8%生产成本S & P GLOBAL 8.3单位生产8.1成本(美元/boe)伍德赛德能源集团有限公司OGX石油和天然气上游和综合1,562 5.7 5.3顶部 10% 4.8 1,281标普全球企业可持续发展评估(CSA)得分2023年平均百万资本就业回报2 $标普全球CSA得分2023年:67/100得分日期:2024年2月7日标普全球企业 可持续性评估(CSA)评分是标普全球ESG评分,不包括任何建模方法。        ’     505 478 481职位和分数是行业特定的,反映了排除筛选标准。 欲了解更多信息,请访问 https://www.example.com % 2019 2020 2021 2022 2023摩根斯坦利资本国际3 * 请参阅我们网站www.example.com的可持续发展部分与此页面相关的所有脚注均显示在 上一页。 伍赛德能源集团有限公司7


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1.3概述主席的报告在生活成本不断上升的压力之际,我们非常自豪能够为 股东和社区回报价值。’可悲的是,我们2023年的表现被我们的同事Michael Jurman 6月在North Rankin Complex的死亡所蒙上了阴影。我们必须提高安全性,并尽我们所能确保每个人谁在伍德赛德的资产和设施上工作,安全返回家园。’通过我们扩大的产品组合中的业绩创纪录生产创造价值,进一步确立了Woodside作为全球能源供应商的地位。我们于二零二三年取得强劲的财务表现。 虽然石油和天然气价格从2022年的创纪录高位回落,但强劲的产品需求仍在继续。’于2023年,我们录得年度除税后纯利17亿元,基础除税后纯利33亿元。基于此, 董事会已确定每股60美分的全额派息末期股息,导致全年股息总额为每股140美分。当Woodside表现良好时,我们经营的社区也会受益。2023年,伍德赛德向澳大利亚政府支付了创纪录的50亿澳元的税收和版税。
明确的增长战略Woodside的战略是通过构建低成本、低碳、盈利、弹性和多样化的投资组合,在能源转型中茁壮成长。1我们在不同商品中提供的长期机会支持了这一点。’我们的主要增长项目,包括Sangomar、Scarborough和 Trion,都处于良好的位置,能够满足客户的需求。我们强劲的业绩和严格的资本管理将帮助我们满足这一需求,并继续实现增长和回报。支持能源转型2023年,我与许多投资者进行了交谈,他们希望更多地了解我们应对气候变化挑战的计划,这是全年董事会会议的一个常规重点。我们还继续检讨我们的范围3目标的方法,以回应投资者的反馈,并决定以新的补充减排目标来补充我们现有的投资目标。我们已经改进了我们的气候披露,将在我们的2024年年度股东大会上提交咨询股东投票。— 我们将继续认真听取投资者的意见,以告知我们的方针,包括我们如何考虑未来的投资。回顾2023年,中东和欧洲的冲突导致全球能源市场又出现了动荡的一年。再加上对能源安全的高度关注,这进一步表明过渡不会是平稳或线性的,我们的战略需要作出回应。我们相信,天然气将继续在全球能源结构中发挥关键作用,包括为可再生能源供电的电网提供后备支持。我们亦正致力于将产品组合多元化至新能源产品及低碳服务。强有力的领导代表董事会, 很高兴欢迎Ashok Belani,他一开始, 非执行董事于二零二四年一月二十九日。Ashok在新能源和石油行业脱碳方面拥有丰富的经验,将成为伍德赛德董事会的宝贵资产。我也要感谢我们的首席执行官Meg O Wanneill和整个Woodside团队的成功一年。’梅格是冷静,有条不紊和包容。她是抓住能源转型带来的机遇 并应对其挑战的合适领导者。也感谢我们的股东,感谢他们对伍德赛德的投资和信任。2024年,伍德赛德将庆祝其成立70周年,并在澳大利亚液化天然气产业的发源地西北大陆架生产40周年。’这是一个反思伍德赛德为澳大利亚经济繁荣和区域能源安全所做的重大贡献的机会。’我们计划在今后几年里继续发扬这一传统。 Richard Goyder,AO董事会主席2024年2月27日请参阅第6.7节术语表、计量单位和换算系数,了解Woodside如何使用术语"低碳组合"的定义。–2023年度报告


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1.4概述
高级专员的首席执行官报告 ’
在过去的一年里,伍德赛德创造了创纪录的生产,同时为未来的增长和价值奠定了基础。
在与必和必拓石油业务合并后,我们将向更大的全球能源公司过渡,作为一个团队在多个地点有效地工作。’
安全必须改善
当我回想2023年时,我会一直想起我们的同事Michael Jurman,他在我们的North Rankin Complex工作时失去了生命。他的去世继续影响着我们中的许多人,我再次向迈克尔的家人和朋友表示最深切的哀悼。’安全是我们的首要任务,我们 必须改进。2023年,我们委托对我们的安全系统进行外部检讨,这将指引我们改善安全表现的努力。强劲、可靠的生产我们的 扩大了全球产品组合,实现了创纪录的187.2百万桶油当量(513百万桶油当量/天)的全年产量。Pluto LNG和西澳大利亚州Karratha天然气厂(KGP)的可靠性为98%。主要资产的计划周转和维修活动已顺利完成。这种强劲的运营性能 使我们能够充分利用对产品的持续强劲需求。2023年的营业收入为140亿美元,推动年度税后净利润为17亿美元。我们实现了这一创纪录的产量,同时继续 减少净权益范围1和2排放,2023年的净权益范围2和2022年的净权益排放比我们的起始基数低12. 5%(2022年为11%)。1实现下一波增长年内,我们在主要增长项目上取得了良好进展。截至2023年底, 我们的斯卡伯勒能源项目已完成超过55%,并有望于2026年交付第一批液化天然气货物。2年底,冥王星列车2模块的制造正在进行中,51个模块中的6个已经完成,现场工程进展顺利。关键的 环境批准于2023年底获得通过,随后我们的地震项目成功完成。我们与液化天然气日本公司(LNG Japan)就出售斯卡伯勒合资企业10%股权达成的买卖协议是 2023年的关键性协议。3 Meg O Neill塞内加尔近海的Sangomar项目于2023年底完成了93%,—23口井中有17口已钻完。4浮式生产储油卸油(FPSO)设施驶离了 ’新加坡造船厂12月我们的目标是第一石油, 2024年年中。今年6月,我们对墨西哥湾Trion项目做出了最终投资决定(FID)。 浮式生产装置(FPU)材料和水下设备的采购活动开始。我们的目标是2028年Trion的第一批石油。在我们的新能源产品组合中,我们在氢燃料堆@H2Perth上使用FID。我们的目标是在2025年向西澳大利亚州 工业和公共客户供应氢气。我们还在推进多个碳捕获和封存(CCS)项目。我们在美国俄克拉荷马州拟议的H2OK氢项目以及在西澳大利亚州Karratha附近拟议的Woodside Solar项目 也正在取得进展。可持续发展绩效随着Woodside公司全球业务的不断扩大,我们的可持续发展绩效变得越来越重要。’2023年,我们更新了我们的可持续发展战略,进一步将可持续发展 绩效融入我们所做的一切。最后,我为Woodside团队感到自豪,并为在这个行业工作感到自豪。我亲眼目睹了安全可靠的能源如何改变生活。在我们努力实现一个有利于后代的稳定能源过渡时,我们不能忽视这一点。
梅格·奥尼尔’
首席执行官 执行官兼董事总经理
2024年2月27日
1目标和期望 是指相对于632万吨二氧化碳起始基数而言的净权益范围1和2温室气体排放量 —e代表 2016—2020年期间范围1和范围2温室气体排放量的年平均权益总额,并可根据在2021年之前最终投资决定生产2或批准资产的潜在权益变动进行调整(上调或下调)。净权益排放包括使用碳信用额作为抵销。
2完成百分比不包括冥王星1号列车改装项目。
3 交易完成后,目标为2024年第一季度。
4在此期间后确定的0.2%更正后,项目进度已更新为93% 。
伍德赛德能源集团有限公司9


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1.5概述
重点领域
休斯敦
神子亚特兰蒂斯 *
疯狗 *
墨西哥湾
Trion
加拿大
› * *
H2OK Capella *
休斯敦
加勒比
安戈斯图拉湾›
› 红宝石墨西哥›
› 神子
› 亚特兰蒂斯 *
› 疯狗 *
› 塞内加尔
› 桑戈马尔
钥匙
初级产品阶段
天然气生产资产石油项目新能源 机会开发1或低碳服务1 
* 未手术。
1须经FID和/或监管机构批准。请参阅第6.5节"资产事实",—
2表示销售办事处。
3表示代表和(或)联络处。更多关于伍德赛德的利益的细节。’
10 2023年度报告


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帝汶海
西北大陆架项目Angel CCS 浏览Pluto Okha FPSO惠斯通*/Julimar—Brunello Scarborough Karratha Pluto LNG Ngujima—Yin FPSO Macedon Gas Plant
伍德赛德
总部
北京市‡
首尔‡
东京都‡
新加坡‰
东帝汶/澳大利亚波拿巴CCS
› 日出
澳大利亚西
› 冥王星珀斯东海岸澳大利亚
H2珀斯
› * 西北大陆架 * 巴斯海峡 *›
› 惠斯通*/Julimar—Brunello 墨尔本‰
› Okha FPSO东南澳大利亚CCS
Ngujima—Yin FPSO H2TAS
› Pyrenees FPSO
› 南马其顿
› Scarborough Green Hydrogen *
› 浏览器
所有脚注均显示在前一页。
伍德赛德能源集团有限公司11


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2.1战略和财务业绩
伍德赛德的策略’
伍德赛德的战略是通过构建低成本、低碳、盈利、弹性和多样化的投资组合,在 能源转型中茁壮成长。’
有三个目标驱动伍德赛德的战略方向。’首先,我们努力拥有合适的产品组合,以提供未来需求所需的能源。我们发挥自身优势,为客户提供石油和天然气,同时推进新能源产品和低碳服务。 气候是我们战略的一个组成部分,我们根据包括气候结果在内的广泛考虑因素评估投资决策。这一点非常重要,因为我们客户的需求越来越受到他们的 脱碳目标的影响。
第二,我们希望为股东创造和回报价值。我们的资本管理框架旨在优化价值、平衡强劲的 股东回报并投资于优质机会。
最后,我们的目标是以可持续的方式开展业务。为了实现这一目标,我们需要管理我们对 人员、社区和我们运营所在环境的影响。我们的员工安全以及专注于管理我们的净权益范围1及2排放,以达到我们的目标,对我们的业务长寿至关重要。
这三个目标对于确保伍德赛德实现其战略并通过能源转型蓬勃发展至关重要。
伍德赛德的战略目标推动我们的战略方向’
盈利
N
R B O RES提供能量
的1l
R C I E E NT W L O创建并返回值D T OPTIMISE I S V O VALVE AND E C R
S
W股东F I开展业务O回报E I可持续
L d
1请参见第6.7节术语表、计量单位和换算系数 ,了解伍德赛德如何使用术语"低碳组合"的定义。–
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2.2战略和财务业绩
资本 管理 
伍德赛德的资本管理框架为我们提供了灵活性,以优化从我们的 机会组合中获得的价值和股东回报。’
资本管理
我们纪律严明、 负责的投资方法确保我们管理财务风险并保持稳健的财务状况,使我们能够最大限度地提高我们为股东提供的价值。随着一个强大的资本管理框架到位,我们努力 确保伍德赛德在未来保持一个韧性和多元化的公司。
我们的资本投资需求主要由我们的经营现金流提供资金,我们通过多种资本管理杠杆增加或分配这些现金流:
• 债务管理,以 具有竞争力的成本持续进入优质债务市场,以支持我们的增长活动,并管理我们债务组合的债务到期情况。我们的传动目标是 10—20%,我们将继续保持投资级信用评级 。
股东回报,以适当的回报股东。我们的股息政策旨在支付至少50%的NPAT, 非经常性项目(基础NPAT),目标支付比率在50%至80%之间。我们的股息再投资计划(DRP)仍然暂停。
套期保值,以保护资产负债表免受商品周期的影响。
集中的支出 管理,实现谨慎高效的资本部署,以支持我们的运营资产交付和增长机会。
参与式利益 管理,使我们能够平衡资本投资需求、项目执行风险和长期价值。
资本管理框架
特别股息
安全、可靠的强股息政策投资和低成本余额 (至少50%的股份 回购支出业务表支出比率)
过剩
现金未来投资
投资等级根据NPAT目标信用评级维持股息 不包括 非经常性项目,10—20%的资产负债率,目标是整个周期的50—80%的派息率
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资本配置
伍德赛德的高利润 投资组合由优质资产组成,这些资产具有规模和弹性,可以提供持续价值。’Woodside公司严格的资本分配方法包括对机会、投资组合结果和股东回报的稳健评估 ,同时保持对安全、可靠和高效运营的关注。’
我们的全球投资组合包括澳大利亚、墨西哥湾、加勒比海、塞内加尔、东帝汶和加拿大的液化天然气、石油和天然气资产。
我们倾向于液化天然气,我们希望液化天然气在能源转型中发挥持续作用,因为我们的客户 寻求减少排放。我们的液化天然气资产在地理上是不合理的。
我们的国内天然气资产提供稳定的现金流、对大宗商品价格的弹性,并提供可靠的回报。
在我们的石油资产方面,我们寻求高现金产生和更短的投资回收期,这在短期内提高了我们的融资能力, 同时在石油需求减少的情况下,保持长期的弹性。
我们致力于安全、可靠和高效地运营我们的资产,为客户提供最佳 价值。
我们有重大项目在执行阶段,将提供伍德赛德的下一波增长。’在塞内加尔,Sangomar油田开发 第一阶段的目标是, 2024年年中。澳大利亚斯卡伯勒能源项目的目标是2026年第一批LNG货物。在墨西哥,Trion项目于2023年6月实现了FID,目标是2028年的第一批石油 。
我们在澳大利亚拥有碳捕集和封存(CCS)机会,并正在澳大利亚、美国和 新西兰推进氢和氨项目。
我们对有机和无机投资机会的投资决策均基于能源市场分析,包括供应、需求和价格前景 。我们根据各种情景测试潜在投资的稳健性,以支持我们的投资决策,目标是在各种商品周期和气候结果中保持盈利和弹性。
我们的资本分配框架为石油、天然气和新能源机会设定了目标投资标准。我们利用这一资本配置框架来创建一个多样化和 灵活的投资组合,我们相信这使我们能够应对产品需求和供应的变化。
油气新能源 
海上管道多样化 
为新能源产品创造高回报, 更低 
利用基础设施,
基金多元化增长,碳 服务减少客户成本 ’
专注于将未开发的天然气货币化,  
专注于高质量的排放;氢,氨, 
包括 氢的可选性
资源CCUS1 
高现金生成 稳定长期长期现金流发展中市场 
现金流概况强劲预测
投资回收期较短,资本要求较低 
适应需求
快速上市商品定价上行潜力较低风险概况  
机会IRR> 15% IRR> 12% IRR> 10% 
目标5年内回收 2年内回收7年内回收10年内回收2 
范围1及2温室气体排放: 
到2030年减少30%;到2050年或更快实现净零排放的目标3 
1 CCUS是指碳捕获利用和储存。
2回收期指RFSU + X年。
3目标和愿望是净权益范围1和范围2温室气体排放量相对于632万吨二氧化碳的起始基数 —e, 代表2016—2020年期间范围1和2温室气体排放量的年平均权益总额,并可根据在 2021年之前作出最终投资决定的生产2或批准资产的潜在权益变动进行调整(上调或下调)。净权益排放包括使用碳信用额作为抵销。
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在评估机会时,我们考虑了与 机会相关的广泛的投资组合评估和机会评估因素。这些评估可以适用于收购或剥离,以及评估新项目对投资组合的影响。
产品组合评估 推荐1机会评估推荐1 
收益免费现金基金排放策略回报 
IRR/NPV风险盈亏平衡
每股 流量配置文件周期
使用价格、情景和环境分析,根据投资组合指标筛选增长机会
可持续性
我们的可持续发展战略支持我们的公司战略和宗旨,并将重点放在与我们当前业务活动最相关的可持续发展主题上。我们运用可持续发展的思维来指导企业各个层面的决策。我们的可持续发展战略旨在将环境、社会和治理绩效融入我们所做的每一件事。
如第3.8节《气候与可持续发展》中进一步描述的,2023年,我们的可持续发展活动和披露继续发展,以回应可持续发展主题、新出现的强制性可持续发展标准和投资者优先事项的战略重要性。
1说明这些考虑因素。不是一份详尽的清单。
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2.3战略和财务业绩
财务 概述
关键指标
以下财务摘要包括《国际财务报告准则》和非国际财务报告准则计量。伍德赛德使用各种非国际财务报告准则的替代业绩衡量标准(APM)来反映我们的基本业绩。这些衡量标准如下所示,并与伍德赛德S财务报表第6.6节中的替代绩效衡量标准进行了核对。
     2023 2022 2021
营业收入     $13,994 16,817 6,962
不包括减值的EBITDA(1)  $9,363 11,234 4,135
息税前利润(1)     百万美元3,307 9,186 3,493
税后净利润(2,3)  $1,660 6,498 1,983
基本净利润(1)     百万美元3,320 5,230 1,620
经营活动净现金 $6,145 8,811 3,792
资本支出(1,4)     百万美元5,736 4,115 2,631
勘探支出(1,5)     百万美元 367 418 96
自由现金流(1,6)       560 6,546 851 
分派之股息      百万美元4,253 3,088 404
最终 股息已确定      百万美元60 144 105  
盈利      美国cps 87.5 430.0 206.0 
传动装置(1,7)      %     12.1 1.6 
生产量(8)         
气体       MMboe 128.3 113.8 73.3 
液体      MMboe 58.9 43.9 17.8 
总      MMboe 187.2 157.7 91.1 
销售 卷         
气体       MMboe 144.1 125.0 93.7 
液体      MMboe 57.4 43.9 17.9 
总      MMboe 201.5 168.9 111.6 
1这些是替代绩效指标(APM), 未经审计的非IFRS计量。Woodside认为,这些非IFRS指标提供了有用的业绩 信息,但它们不应被视为法定指标的指示或替代,作为实际经营业绩指标(如税后净利润或经营活动现金净额)或任何其他 财务业绩或根据IFRS呈列的状况的指标。有关非IFRS计量的更多信息,包括这些计量与根据IFRS计算和列报的最直接可比财务计量的对账,请参阅第6.6节替代绩效计量。’—
2归属于母公司股权持有人的税后净利润。
3全球业务实际所得税率(EITR)为27.5%。由于最终 投资决定在2023年开发Trion资源, 由于取消确认冥王星PRRT递延税项资产(DTA)和减值的影响,全球EITR已从基础31%降至27.5%。 EITR的计算方法是Woodside的所得税费用或收益除以所得税前损益。’二零二二年的EITR约为31%,二零二一年约为32%。
4石油及天然气物业的资本增加、资本化评估及其他企业开支。不包括资本化勘探以及全球基础设施合作伙伴基金(GIP)对冥王星列车2号额外捐款的影响。’2022年资本 支出已重列,以包括其他企业支出。2021年资本开支资料尚未 重列以包括其他公司支出。
5勘探及评估开支减特许权购置成本摊销及过往年度勘探开支撇销。
6经营活动现金流量减去投资活动现金流量。
7用于计算2023年资产负债的 计息负债总额包括将于未来12个月内摊销的900万美元资本化成本。这与第5节财务报表附注C.2一致。—
8包括从Woodside储量生产的1.86亿桶当量(2022年:156亿桶当量)和从Pluto购买的原料气生产的1.1亿桶当量(2022年:0.9亿桶当量) 通过冥王星—KGP互连器处理的非操作参与者。
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资本管理
末期股息和股息 再投资计划
已确定2023年全额盖印末期股息60美分。末期股息派付总额为11. 39亿元, 占二零二三年下半年相关NPAT约80%。1股息再投资计划(DRP)仍暂停。
流动性和偿债
伍德赛德银行的主要流动性来源是现金和现金等价物、经营活动产生的净现金、双边贷款和银团贷款项下的未使用借贷能力、发行债务或股权证券以及其他来源,如出售’ 非战略性资产。
在这一年中,伍德赛德从经营活动中产生了61.45亿美元的现金流,并提供了5.60亿美元的正自由现金流。2,3伍德赛德将其备用债务额度从40.5亿美元增加到60.5亿美元,并偿还了2.84亿美元的到期债务。期末,提取债务为48.74亿美元,2024年无偿还本金债务,流动性为77.90亿美元。
有关Woodside的信贷融资的其他详情,包括于2023年12月31日的总承担、到期日和利息以及未偿还金额,可参见Woodside于2023年及2022年12月31日的经审核财务报表附注C. 2。’—
伍德赛德的主要持续使用现金是满足营运资金要求,为债务义务提供资金,并为伍德赛德的资本支出和收购提供资金。’’我们 相信流动资金足以满足我们目前的需求。伍德赛德公司2024年的资本支出预计在50亿美元至55亿美元之间,主要是由于Sangomar、Scarborough和Trion项目 的支出。’这不包括任何其后出售资产、收购或其他权益变动的影响。我们的目标是第一石油, Sangomar将于2024年中期交付,Scarborough将于2026年交付第一批液化天然气货物,Trion将于2028年交付第一批石油。
伍德赛德没有 资产负债表外安排,或有可能 ,当前或未来对伍德赛德银行的财务状况,收入或支出,经营结果,流动性,资本支出或资本资源有重大影响。’
资产负债表
伍德赛德公司对投资级信用评级的承诺保持 不变,并支持伍德赛德公司根据我们的资本配置框架为股东提供可持续回报和投资于未来增长机会的目标。’’于2023年,伍德赛德的信贷评级分别为BBB+及Baa1。4伍德赛德的负债率于2023年底为12. 1%,处于我们目标范围的低端,’’’ 10—20%。伍德赛德公司的资产负债率 有时可能会超出10—20%的目标范围,因为资产负债表是在整个投资周期中进行管理的。5’
商品 价格风险管理
伍德赛德对冲以保护资产负债表免受大宗商品价格下行风险,特别是在高资本支出时期。
伍德赛德对冲了大约22023年卷的2200万桶。该等油价对冲的变现价值为 税前支出 约为2亿美元。
截至2023年12月31日,Woodside已以每桶约76美元的平均价格对2900万桶油当量的2024年产量进行了油价对冲。
Woodside还对Corpus Christi液化天然气量进行了对冲,以防范下行定价风险。这些对冲是 Henry Hub和所有权转让设施(TTF)商品互换。平均63%的二零二四年成交量及17%的二零二五年成交量因对冲活动而降低定价风险。
1.《反腐败条约》是一个 非IFRS措施。请参阅第6.6节"替代绩效措施",以了解这些措施 与Woodside公司的财务报表的对账。—’2自由现金流量是一种非IFRS计量。请参阅第6.6节—替代绩效措施,以了解这些 措施与Woodside公司财务报表的对账。’3经营活动现金流量减去投资活动现金流量。4信贷评级是对信贷风险的前瞻性意见。标普全球评级和穆迪评级 表示每个机构对伍德赛德按时全额履行其财务义务的能力和意愿的意见。’’信用评级不是购买、出售或持有证券的建议,评级机构可能随时暂停、降低 或撤销评级。任何评级应独立于任何其他信息进行评估。5资本负债率和净债务为非IFRS计量。请参阅第 第6.6节"替代绩效指标",以了解这些指标与Woodside公司财务报表的对账。—’伍德赛德能源集团有限公司17


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2.4战略和财务业绩
能源 市场 
2023年,地缘政治事件继续扰乱能源市场,加强了为客户提供可靠、负担得起的 和安全能源的重要性。
最近的事件,包括欧洲的能源安全局势和中东的冲突,为能源转型带来了积极和消极的驱动力。对石油和天然气的需求增加突出表明了继续生产和投资碳氢化合物的必要性,而对可再生能源和低碳服务的政策支持继续 。
宏观经济
2023年,全球经济表现强劲,尽管面临通胀水平持续高企和利率上升的双重挑战;国内生产总值(GDP)增长3.0%。1自2022年起采取鹰派货币政策,遏制通胀。许多发达经济体正在越过利率峰值 ;然而,政策的长期宏观经济影响尚不清楚。
随着经济在不温不火的需求、较低的信心 以及房地产行业面临流动性问题的情况下挣扎,中国呈现出不确定性。然而,最近的政府刺激措施对未来增长是一个积极的迹象,使中国能够实现2023年GDP增长约5%的官方目标。
到2050年,世界人口预计将增加约20亿人,国内生产总值预计将几乎翻一番,从而推动能源需求的增加。’

OPEC+继续在平衡石油市场方面施加控制,并承诺在2024年 进一步减产。3然而, 非欧佩克的产量,特别是美国48个国家,加拿大,巴西和圭亚那将继续增长到2024年,这可能抵消欧佩克+减产的影响。
2023年,布伦特原油的平均价格为83美元/桶,比2022年的平均价格低18%,比能源危机导致的2022年平均价格高出14%受地缘政治风险溢价、欧佩克+生产管理和非欧佩克产量增速放缓的支撑,油价预计在2024年之前仍将居高不下。
液化天然气
2023年,全球天然气市场开始重新平衡,但仍然紧张,俄罗斯液化天然气制裁的不确定性加剧了这一趋势。尽管东北亚液化天然气价格平均为2022年平均价格的一半,为14美元/MMBtu,但全球天然气价格仍然强劲,符合长期预期。4 Wood Mackenzie在其基本情景预测中预测,在欧洲(到2029年)、中国和新兴亚洲市场的增长的支持下,到2033年,全球液化天然气需求将增长53%.5
新能源产品
在全球范围内,在政府激励措施的推动下,对新能源技术的投资有所增加,如REPowerEU和美国通胀削减法案,以及减少长期排放的共同目标。补贴推动了风能和太阳能的早期增长,随后是技术的改进和大规模制造,这提高了人们的承受能力。尽管新能源产品的环境仍然受到技术证明方面的不确定性、产品未来需求的保障、激励措施应用的不明确性以及不利的项目经济效益的挑战,但伍德赛德相信,新能源产品将在能源转型中发挥重要作用。
澳大利亚国内天然气市场
澳大利亚国内天然气市场在2023年经历了供不应求的供应短缺。在西澳大利亚州,燃煤发电的逐步淘汰、多次停电和项目延误支撑了需求。预计到2029年,需求将超过供应高达11%,随着煤炭供应的淘汰,供应缺口将扩大到2032年。6尽管联邦政府在2023年对新供应实施了12澳元/GJ的价格上限,以提高人们的承受能力,但未来仍需要在供应和基础设施方面进行进一步投资,以确保能够满足需求。
国际货币基金组织,2024年1月。《世界经济展望》更新。
伍德·麦肯齐,2023年9月。《2023年能源转型展望》。
《欧佩克石油市场月报》,2024年1月。
汤森路透Eikon。
伍德·麦肯齐,2023年10月。·全球天然气投资地平线展望。
澳大利亚能源市场运营商,2023年。西澳大利亚州天然气公司的机会声明。
2023年年报


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2.5战略和财务业绩
业务 和价值模型链
伍德赛德的S商业模式寻求通过优先考虑竞争性增长机会、利用我们的运营、开发和技术能力以及投资于客户关系来优化整个价值链的回报。
2023个例子
收购、剥离、探索和开发 
我们通过收购、 剥离和勘探来管理我们的投资组合,基于 
采用严格的方法优化股东价值并适当管理风险。2023年6月,参加FID参与Trion 项目。 
我们在世界一流的资产和盆地中寻找与我们 
能力和现有组合。我们专注于价值,并希望产生低成本,实现了10%的股权出售 
低碳发展机遇。在开发阶段,我们的目标是优化斯卡伯勒合资企业。1 
通过选择最佳的概念来提取、处理和输送能量,从而实现价值,  
受到广大客户一致 
项目执行 
我们以数十年的项目执行专业知识为基础,投资机遇 
在全球范围内伍德赛德正在受益于其项目的范围和规模的扩大,现场开发第一阶段,斯卡伯勒, 
通过跨项目的知识共享以及我们与供应商和Trion的关系来实现产品组合。 
承建商我们设计和执行项目时注重安全、成本和可持续性。 
操作 
我们的运营将安全放在首位,同时注重强大的可靠性和 环保 
在偏远和富有挑战性的地方。在澳大利亚,我们运营的资产包括Pluto LNG的可靠性达到98%,  
西北大陆架(NWS)项目和冥王星液化天然气项目。我们还在神梓运营Macedon和三艘FPSO KGP,可靠性超过97%。 
设施, 巴斯海峡和惠斯通的非经营性权益在国际上,准备 2024年Sangomar上的第一次石油。 
我们经营墨西哥湾的Shenzi和特立尼达和多巴哥的Angostura和Ruby, 
在亚特兰蒂斯和墨西哥湾Mad Dog的非运营权益。我们努力做到 
采用技术和持续改进的思维来支持运营性能 
并优化我们资产的价值。 
市场 
我们与客户的关系一直通过可靠的 的跟踪记录来维护
自1989年新创建项目以来,S向日本交付了第一批液化天然气货物。We Are 签署了买卖协议(SPA)
通过扩大我们的全球供应业务,在我们的产品组合中建立规模和灵活性, 与墨西哥太平洋有限公司将购买
通过我们与第三方签订的液化数量和承购协议。这将在20年内创造出 1.3Mtpa的液化天然气
优化我们的液化天然气运输并抓住短期贸易机会的机会。 萨瓜罗能源液化天然气项目2
我们将继续寻找与客户就低碳 开展合作的机会
能源解决方案。 
Dismit 已成功完成移除
从开发 Nganhurra立管转塔系泊的最早阶段开始,退役就被纳入项目规划。
直到田野生活的尽头。我们与全球承包商合作,安全地拆除恩菲尔德堵塞和废弃(P&A)设施。
并封堵和废弃我们不再需要的油井。我们继续与 合作,所有18口井都在继续
监管机构兑现我们的退役承诺。 永久堵塞和18个圣诞节中的16个
树木被移走了。
待交易完成后,预计于2024年第一季度完成。
SPA受墨西哥太平洋公司在Saguaro Energia LNG项目拟议的第三列列车上使用FID的限制。FID预计将于2024年下半年投入使用,商业运营计划于2029年开始。
伍德赛德能源集团有限公司19


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3.1我们的业务
澳大利亚业务
伍德赛德S澳大利亚投资组合由运营型和澳大利亚各地的非运营油气项目。2023年,伍德赛德·S在澳大利亚业务生产中的份额为145.1 Mboe,与2022.1相比增长了6%
冥王星液化天然气
Pluto LNG是西澳大利亚州皮尔巴拉地区的天然气加工设施,由一个海上平台和一列陆上LNG加工列车组成。
2023年,伍德赛德S在冥王星生产中的份额为51.8Mboe,与2022年相比下降了1%,这是由于计划的周转活动部分被2023.1年持续高达98.2%的可靠性所抵消。2023年上半年,伍德赛德成功地完成了陆上和海上设施的主要周转,执行了必要的维护范围,以支持持续安全、可靠和高效的生产。 主要的周转包括安装了额外的潜力的对接点碳转化为产品价值流和从拟议的伍德赛德太阳能项目进口太阳能的可能性。
布鲁托LNG发生了一起一级安全壳工艺安全事故。 此次事故没有造成人员伤亡,现已展开调查,找出了事故原因和纠正措施。
西澳大利亚州珀斯的冥王星远程操作中心于2023年6月全面投入运营,日常工作冥王星液化天然气的运营现在由总部设在珀斯的团队远程承担。
伍德赛德是运营商,持有90%的参股权益。
伍德赛德太阳能机遇
伍德赛德正在通过利用拟议的伍德赛德太阳能项目的太阳能, 减少冥王星液化天然气1级温室气体总排放量的潜在机会。该项目计划从位于西澳大利亚州卡拉塔西南约15公里处的一个大型太阳能光伏发电场产生约50兆瓦的初始电力,并将辅之以电池储能系统。2023年,伍德赛德获得了拟议中的太阳能设施和相关基础设施的规划批准以及州和联邦环境批准。
2023年12月,伍德赛德签订了一项有条件的协议,根据该协议,第三方将开发拟议的太阳能设施,并从该设施向伍德赛德供应可再生能源。伍德赛德继续推进商业协议,包括输电协议,以支持拟议的项目。
包括从冥王星购买的原料气生产1.1Mboe(2022年:0.9Mboe)通过冥王星—KGP互连器处理的非操作参与者。
2023年年报


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西北陆架项目
NWS项目由三个海上平台和陆上KGP组成,陆上KGP包括五个陆上液化天然气加工列车。2023年,伍德赛德·S在新创建项目生产中的份额为40.8Mboe。这与2022年相比增长了11%,原因是
在2022年6月完成与必和必拓的合并后,伍德赛德和S的股权份额增加。2023年,11.2百万吨冥王星气体在KGP通过冥王星-KGP互连。互联器使冥王星液化天然气能够被输送到KGP进行处理。2023年6月,北兰金建筑群发生了一起死亡事件。我们的同事,一名承包商员工的悲剧性损失,导致根据对该事件的初步调查洞察,实施了额外的运营控制。对这起事件的外部调查正在进行中。由于天然气田减少和第三方天然气加工需求有限,预计KGP在2024年的空置量将增加 。为了优化陆上基础设施的利用,NWS正计划在2024年让一列液化天然气列车下线。新创建与其他 资源拥有者继续就第三方天然气的加工进行讨论,新创建继续推进利用KGP的充填和近场机会的开发。NWS项目于2023年开始以低速率处理Waitsia天然气,并将在Waitsia第二阶段设施上线后开始大规模处理,预计将于2024年上线。国家和联邦监管机构继续审批西北陆架项目扩建项目,该项目支持KGP未来第三方天然气资源的长期运营和加工。2023年下半年,伍德赛德成功完成了北兰金综合体、Goodwyn平台和KGP的计划周转和维护活动。伍德赛德是运营商,持有33.33%的参股权益。惠斯通和Julimar-Brunello Wheatstone是西澳大利亚州昂斯洛附近的液化天然气加工设施,包括一个海上生产平台和两个陆上液化天然气加工列车。它处理几个海上气田的天然气,包括Julimar和Brunello。2023年,伍德赛德·S在惠斯通生产中的份额为13.5百万桶,高于2022年的12.2百万桶,这是受到重大设施扭亏为盈的影响。Julimar-Brunello第三阶段的FID于2023年4月获得批准。该项目涉及钻探从Julimar油田与现有Julimar油田生产系统捆绑在一起的多达四口开发井。伍德赛德是运营商,持有Julimar-Brunello油田65%的股份。伍德赛德持有惠斯通项目13%的非运营权益。
巴斯海峡
巴斯海峡位于澳大利亚东南部,通过海上平台、管道和陆上加工设施网络生产石油和天然气。巴斯海峡的资产包括吉普斯兰盆地合资企业(GBJV)和Kipper单位合资企业(KUJV)。2023年,伍德赛德·S在巴斯海峡的天然气产量中所占份额为22.8百万桶,原因是澳大利亚东海岸天然气市场需求下降,原因包括冬季变暖。S所生产的伍德赛德天然气全部供应给澳大利亚东部的国内天然气市场,支持了澳大利亚对S的能源需求。随着生产率下降,天然气资产精简项目在优化设施方面取得了进展 。该项目将支持实施以天然气为重点的业务。Kipper压缩项目已取得进展,预计将在2024年继续向国内市场供应天然气。伍德赛德持有50%的股份在GBJV的营业外权益和在KUJV的32.5%的营业外权益。
澳大利亚其他石油和天然气资产
伍德赛德在西澳大利亚州西北海岸运营着三个浮式生产储油轮设施。这些是Ngujima-Yen FPSO(Woodside权益:60%)、Okha FPSO(Woodside权益:50%)和比利牛斯FPSO(Woodside权益:40%娃-43-L和71.4%的哇-42-L)。伍德赛德·S在浮式生产储油船资产中的产量份额为8.0百万桶,低于2022年的10.6百万桶,主要是由于计划进行五年一次的Ngujima-Yen FPSO维护周转。在新加坡执行的Ngujima-Yen FPSO周转于2023年6月安全完成 。比利牛斯山的翻身计划在2024年上半年进行。马其顿(Woodside权益:71.4%)也由Woodside运营,是一个位于西澳大利亚州昂斯洛附近的天然气项目,为西澳大利亚州的国内天然气市场生产管道天然气。2023年,伍德赛德·S在马其顿生产的股票份额为8.2Mboe。2023年,马其顿工厂供应的天然气约占西澳大利亚州国内天然气市场供应量的17%。伍德赛德能源集团有限公司


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3.2我们的业务
国际业务
伍德赛德·S国际投资组合包括在美国墨西哥湾和加勒比海地区的资产,并嵌入了增长选项。2023年,伍德赛德·S在国际业务生产中的份额为42.1百万桶。
沈子
神子是通过位于美国墨西哥湾的张力腿平台(TLP)开发的常规油气田。有16个生产商流入TLP和6口注水井。此外,两口海底油井被绑回不运行的马可波罗平台。Shenzi North是 Shenzi TLP的双井水下回接。该项目于9月实现回流。由于储层连通性,生产表现低于预期。深梓设施于二零二三年的可靠性达到97%以上。伍德赛德公司在深子公司的产量份额为10.8万桶。’Woodside是运营商,持有72%的参与权益。
亚特兰蒂斯
Atlantis是一个传统的石油和天然气开发项目,是美国墨西哥湾最大的油田之一。Atlantis开发项目包括一个半潜式 设施,其中有28口生产井和3口注水井。两口井(一口生产井和一口注入井)于2023年完成,同时进行了广泛的井干预活动。Woodside公司在Atlantis的产量份额于2023年为1260万桶。’伍德赛德持有44%的股份。 非经营性参与利益。— 图片来源:BP
疯狗
Mad Dog是一个传统的石油和天然气开发项目,位于美国墨西哥湾。第1阶段开发包括一个Spar设施 (A—spar)具有钻井能力和10口活跃生产井。Mad Dog二期是通过新的Argos浮动生产设施开发的Mad Dog油田南侧。第一批石油于2023年4月实现,全年产量均有所增加。2023年成功钻探了一口评价井,将油田扩展到西南部。随后,共同所有者批准了三口井 水下回接。伍德赛德在2023年的《疯狗》中的份额为720万桶。’Woodside持有23.9%非经营性参与权益。
大安哥拉
大安戈斯图拉包括位于特立尼达和多巴哥近海的安戈斯图拉和鲁比常规油气田 。该开发项目包括一个海上中央处理设施和五个井口平台。Woodside是运营商,持有Angostura油田45%的参与权益和Ruby油田68.5%的参与权益。伍德赛德集团于2023年在大安戈斯图拉的产量份额为11.2百万桶。’2023年实施的增产活动包括天然气 注入器—生产器油井转换、降低油井背压和增加射孔。这些增加导致储备金增加。22年度报告 2023


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3.3我们的业务
市场营销和贸易
Woodside在亚太和大西洋盆地拥有一个全球投资组合,在LNG、凝析油、原油和液化天然气(NGL)货物的综合航运、运营、营销和贸易 活动方面拥有良好的业绩记录。市场营销分部于二零二三年的税前溢利为3. 75亿元。’这反映了优化活动和通过 营销、贸易和运输Woodside Koses石油和天然气以及通过第三方购买价值产生的增量价值。’伍德赛德公司的液化天然气投资组合通过短期、中期和长期合同组合进行管理,供应的货物来自生产 资产或从第三方购买。’2023年,伍德赛德公司生产的液化天然气对天然气枢纽指数的敞口为30%。’伍德赛德公司的液化天然气贸易活动旨在最大限度地提高我们液化天然气投资组合的价值。’第三方货物通过长期承购协议从Corpus Christi LNG购买,并通过我们与其他生产商和贸易商的关系从现货市场购买。原油、凝析油和天然气液化油的营销主要基于短期销售,并辅之以期限 安排。在墨西哥湾,原油被出售给美国墨西哥湾沿岸的炼油厂和贸易商。Woodside还通过向国际市场出口原油的能力增加了其运营灵活性。在特立尼达和多巴哥,原油销往国际市场,天然气销往国内市场。天然气在西澳大利亚州和东海岸都有销售。在西澳大利亚州,Woodside公司的国内天然气义务 由多个生产资产支付。’所有伍德赛德的生产从巴斯海峡销售到东海岸的国内市场。’2023年,伍德赛德公司的西澳大利亚州资产生产了76千兆焦耳(PJ)天然气,约占西澳大利亚州国内天然气供应的19%。’’伍德赛德公司在巴斯海峡产量中的份额为97 PJ,约占供应给东海岸市场的所有天然气的19%。’Woodside公司的营销和交易组合 由我们的航运能力支持,其中包括六艘长期合同船舶和多艘短期租赁船舶。’伍德赛德又租了五辆 新建液化天然气船舶,以支持斯卡伯勒液化天然气货物的交付和贸易活动的增长。新建造的船只预计将在2024年至2026年之间交付。2023年4月,与PerDaman Chemical and Fertiliser Pty Ltd.签订的长期天然气买卖协议(GSPA) 成为无条件协议。根据GSPA,天然气的供应量约为每天130 TJ,预计从2026年或2027年开始,为期20年。伍德赛德还签署了几项天然气销售协议,向东海岸和西澳大利亚州的国内客户(包括零售商和商业和工业用户)总共供应约128PJ的管道天然气。交付已经开始,预计将持续到2026年。此外,Woodside还与Pilbara Minerals的全资子公司Pilgangoora Operations Pty Ltd签署了一项SPA,从冥王星卡车装载设施供应国内液化天然气。SPA项下的供应合同将于2024年开始,为期五年。2023年8月,伍德塞德和LJ斯卡伯勒私人有限公司(液化天然气日本)签订了一项不具约束力的协议,从2026.1开始的10年内每年销售和购买12批液化天然气(每年约90万吨(Mtpa))。该协议是与日本液化天然气及其母公司更广泛战略关系的一部分,其中包括出售斯卡伯勒合资企业10%的非运营参与权益,并就新能源的机会进行合作。2 2023年12月,伍德赛德与墨西哥太平洋有限公司(墨西哥太平洋)签署了一项SPA,从墨西哥太平洋S位于墨西哥太平洋海岸的Saguaro Energia液化天然气项目购买130万吨液化天然气,为期20年。SPA将接受墨西哥太平洋公司对拟议中的第三列列车的FID,预计将于2024年下半年进行。商业运营计划于2029年开始。期后,伍德赛德和杰拉签订了一份不具约束力的协议负责人,从2026年开始,每年从伍德赛德S全球投资组合出货,销售和购买六批液化天然气货物,为期10年。这项协议是与JERA更广泛战略关系的一部分,其中包括在斯卡伯勒合资企业中的股权以及在新能源和低碳服务方面的合作机会。1 LJ Scarborough Pty Ltd目前是LNG Japan Corporation的全资子公司,LNG Japan Corporation是住友商事株式会社和Sojitz Corporation各持股50%的合资企业。2交易完成后,目标为2024年第一季度。伍德赛德能源集团有限公司23


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3.4我们的业务
项目
伍德赛德S的项目组合以专注于安全、低成本和低碳解决方案的项目交付能力为基础。
斯卡伯勒能源项目
斯卡伯勒气田位于卡纳冯盆地,距离西澳大利亚海岸约375公里。该油田正通过一条约430公里长的管道与现有冥王星液化天然气陆上设施的第二列液化天然气列车相连的新海上设施进行开发。斯卡伯勒油田的开发包括安装一个浮式机组,在初始阶段钻8口井,在油田的整个生命周期内钻13口井。Pluto LNG的扩展包括建造第二个LNG列车(Pluto Train 2), 安装额外的国内天然气处理设施和配套基础设施,以及对现有的Pluto Train 1进行改造,使其能够处理斯卡伯勒天然气。斯卡伯勒天然气预计将从冥王星列车2生产约5 Mtpa的液化天然气 ,从现有的冥王星列车1生产高达3 Mtpa的液化天然气。斯卡伯勒储气库含有不到0.1%的CO。结合海上浮式2生产装置和陆上冥王星列车2的加工设计效率,斯卡伯勒能源项目将是输送到北亚市场的最低碳强度的液化天然气来源之一。1 2023年底,该项目完成55%。2浮式生产装置的制造正在进行中,生活区调试正在进行中,船体和顶部正在进行中。在这段时间之后,船体离开了它的第一个干船坞,火炬吊杆安装在顶部。海底输油管和干线的制造已经完成。监管机构于去年12月接受了地震、钻井、海底和干线安装活动的环境规划。在这一批准之后,地震规划顺利完成。在此期间之后,安装了第一条海底输油管,开始钻探生产井,并完成了近岸管道安装工作。英联邦水域管道剩余部分的工作正在进行中。冥王星列车2号现场工作进展顺利,准备在2024年交付设备和模块。截至2023年底,已浇筑了约33000立方米混凝土,竖立了564吨结构钢,并安装了3公里长的管道。6个模块的制造已经完成,另外38个模块正在进行中。在该期间之后完成了更多的单元。工程、采购和建设管理(EPCM)承包商被选为冥王星1号列车改装的承包商,长期项目的工程和采购正在进行中。冥王星列车2号的准备工作在2023年5月冥王星液化天然气周转期间进行了对接。Woodside于2023年11月参加了斯卡伯勒综合远程操作中心(IROC)的FID。IROC将允许斯卡伯勒和冥王星设施从珀斯远程操作。2023年8月,Woodside与LNG Japan订立协议,出售斯卡伯勒合资企业10%的非经营性参与权益。3期后,Woodside与JERA达成协议,出售Scarborough合资企业15.1% 非经营性参与权益。4 Woodside是运营商,持有100%股权斯卡伯勒(Scarborough)的参与权益、冥王星列车2(Pluto Train 2)的参与权益和冥王星LNG(Pluto LNG5)的参与权益。
桑戈马尔
Sangomar油气田位于达喀尔以南约100公里处,是塞内加尔第一个海上石油项目。’Sangomar油田开发第1阶段正在开发 不太复杂的储层单元,并测试其他储层,以支持潜在的未来阶段。石油将通过一个独立的FPSO设施生产,该设施有23口水下油井和配套的水下基础设施。它的设计是为了让 后续阶段的配合。FPSO Léopold Sédar Senghor是一艘改装的油轮,配有新的上部结构、炮塔和系泊系统,生产能力为每天100,000桶。FPSO于2023年12月离开新加坡,并于2024年2月抵达塞内加尔近海。第一阶段钻井和完井活动包括23口生产井、注气井和注水井。天然气和水的回注旨在 帮助最大限度地提高石油的采收率,并使天然气能够储存起来以备将来使用。于2023年底,17口油井已完工,另有6口油井已部分完工。伍德麦肯齐排放基准。完成百分比不包括冥王星列车1号修改项目。LJ Scarborough Pty Ltd(LNG日本)目前是LNG日本株式会社的全资子公司,LNG日本株式会社是住友株式会社和Sojitz株式会社的50:50合资企业。待 交易完成后,目标为2024年第一季度。该买卖协议是与JERA Scarborough Pty Ltd签署的,JERA Scarborough Pty Ltd是JERA Co.的全资子公司,Inc.待交易完成后,目标为 2024年下半年。在与LNG日本和JERA的交易完成后,Woodside将持有Scarborough合资企业74.9%的权益,并继续担任运营商。与LNG Japan的交易预计于2024年第一季度完成,与JERA的交易预计于2024年下半年完成。2023年度报告


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截至2023年底,该项目第一期已完成约93%。1于2023年5月,Sangomar合资企业批准钻探额外生产井,以优化油田采收率。截至二零二三年底,该井的钻探部分完成。Woodside致力于一个强大的本地内容计划,其中包括培训计划,当地就业, 供应商商机和塞内加尔的能力建设。截至2023年6月,主要项目承包商报告塞内加尔员工完成了3000多个工作。能力建设活动现在集中在操作阶段 。Woodside是Sangomar开采区的运营商,持有Sangomar开采区82%的参与权益,以及剩余的Rufisque Offshore、Sangomar Offshore和Sangomar Deep Offshore(RSSD)评估区的90%的参与权益。Trion Trion是位于墨西哥湾的一个石油开发项目,距墨西哥海岸线约180公里,距美国/墨西哥海上边界以南30公里,水深约2500米。Woodside于2023年6月宣布Trion公司FID,墨西哥监管机构国家Hidrocarburos(CNH)于2023年8月批准了油田开发计划(FDP)。’伍德赛德以竞争性的方式投标了开发的主要范围,在FID,大约70%的预测资本由一次总付或基于固定利率的确定投标支持。自国际开发署以来,关键合同逐步得到执行。FPU的工程、采购和建筑合同是与现代重工签订的。 采购活动正在进行,与迄今为止执行的工程的成熟度相称。推进这些活动将支持计划于2024年进行的一次总付转换。浮式储运(FSO) 船 前端工程和设计(FEED)和船厂工程已经开始与SBM Offshore。经过充分谈判的FSO裸船租赁以及运营和维护合同的目标是 在2024年FEED结束时执行。还授予了钻井和完井、设施安装和水下设备等关键合同。合同授予后,已订购了用于上部结构和水下设施的长周期设备和材料 。Transocean于2023年7月获得钻井平台合同。钻机将在12个月前选定。该项目正在完善Trion本地内容计划各要素的机会,并让墨西哥的主要利益相关者 参与了解本地能力并确定优先次序。Woodside是运营商,持有60%的参与权益。1在 周期后确定的0.2%修正后,项目进度已更新为93%。伍德赛德能源集团有限公司


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3.5我们的业务退役伍德赛德致力于安全地履行我们的退役责任,同时确保我们 专注于效率和低成本执行。2023年,伍德赛德继续执行计划中的退役活动,在我们的投资组合中花费了约4.47亿美元。Enfield项目位于西澳大利亚州西北角以北约38公里处,于2018年11月停产。所有18个恩菲尔德油井都被堵住了,18棵圣诞树中的16棵现在已经被移走。剩余的两棵树预计将在2024年上半年随着井口切断计划的完成而恢复。2023年5月,Woodside完成了西澳大利亚州近海Enfield、Griffin、Stybarrow和Echo Yodel油气田海底基础设施退役的所有主要合同的授予。2023年还授予了Stybarrow和Minerva油井P&A钻机合同。2023年10月,Nganhurra RTM被安全、成功地从澳大利亚西北部开普敦附近的位置移走,运往珀斯,进行清洁和拆解,为回收和再利用做准备。有关移除Nganhurra RTM的更多信息,请参阅我们网站的可持续发展部分,网址为Wood side.com。格里芬上的退役活动在2023年12月收到监管批准后开始。巴斯海峡的退役活动仍在继续,111口油井被永久封堵。2023年,GBJV授予了一个半潜式油井干预装置和一个自升式钻井平台将于2024年开始P&A工作。GBJV还推进了与重型起重设备承包商的招标进程,以执行吉普斯兰盆地内许多设施的退役活动。合同是在这段时间之后授予的。2023年年报


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3.6我们的业务勘探和开发伍德赛德和S开发组合和有针对性的勘探计划专注于 确定和解决关键的技术和商业元素,以使资源能够竞争资本。Calypso Calypso位于距离特立尼达海岸约220公里处,水深2100米。该资源包括23(A)号区块和TTDAA 14号区块的几个天然气发现。该开发项目位于一个拥有现有基础设施和有利需求前景的地区。2023年上半年,伍德赛德完成了概念性研究,并选择了一个内场东道主作为首选的开发理念。预饲喂工程于2023年下半年开始,以完善这一概念的定义。继续与主要利益相关者进行营销和商业讨论,以评估将资源货币化的选择。伍德赛德是运营商,持有70%的参股权益。Browse Browse由位于西澳大利亚州布鲁姆以北约425公里的离岸Browse盆地的CAlliance、Brecze和Torosa气田和凝析气田组成。继续开展关键工作活动,以支持拟议的Browse to NWS项目开发,包括与环境监管机构就批准和推进商业协议进行接触。海上设计中采用了CCS解决方案,以减少Browse油藏CO的很大比例。Browse合资企业正在评估进一步的碳减排2和能源效率机会,以减少和管理温室气体排放。 伍德赛德是运营商,持有30.6%的股份。Liard The Liard气田是一个位于加拿大不列颠哥伦比亚省的非常规气田。2023年,伍德赛德完成了一笔交易,总部位于卡尔加里的派拉蒙资源公司获得了利亚德油田28个租约50%的股权和运营权。伍德赛德签署了一项协议,加入落基山脉液化天然气合作伙伴关系,作为可能通过加拿大西海岸出口液化天然气的选项。落基山脉LNG合作伙伴关系正在与不列颠哥伦比亚省KSI Lisims LNG项目的开发商西部LNG和Nisga国家合作。伍德赛德持有Liard油田50%的参股权益。日出日出包括日出和特鲁巴杜尔气田和凝析油气田,这些气田位于澳大利亚达尔文西北约450公里,东帝汶以南约150公里。2023年,日出合资企业(Sjv)的参与者继续与澳大利亚和东帝汶政府就新的大日出生产分享合同和其他相关文件进行接触。Sjv还与东帝汶和澳大利亚政府达成协议,将在2024年对潜在的发展进行概念研究,向相关利益攸关方通报情况。该研究将审议通过东帝汶和澳大利亚开发、加工和销售天然气的关键问题。除此之外,澳大利亚的NT/RL2和NT/RL4的保留租约也得到了续签。伍德赛德是运营商,持有33.44%的参与权益。勘探伍德赛德S的勘探战略仍然专注于获取、测试和开发低成本、低碳、增值的机会,这些机会的特点和项目进度能够在能源过渡期间保持弹性。在美国墨西哥湾,伍德赛德在259年的租赁销售中获得了5个租约,并在261.1租赁销售的18个租约中出价最高。伍德赛德获得了绿色峡谷延伸区两个租约的44%的工作权益 ,并参与了尖晶石油井的钻探(未运营),该油井没有遇到碳氢化合物。此外,还收购了阿特沃特河谷延伸区11个租约30%的营运权益。埃及监管机构批准了伍德赛德·S收购希罗多德盆地两个未运营区块27%的权益。伍德赛德签署了一项期权协议,收购了位于纳米比亚近海奥兰治盆地的石油勘探许可证87至少56%的权益。地震采集已经完成,将在2024年对地震数据进行评估后,决定是否行使进入选择权。伍德赛德继续优化其勘探组合,退出不再被视为有前景的区块。这包括决定撤出特立尼达和多巴哥深水第5区块,并完成加拿大、大韩民国、秘鲁和缅甸A-6近海区块的正式撤离活动。1租赁销售租约的最终授予261正在等待监管部门的批准。伍德赛德能源集团有限公司27


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3.7我们的业务新能源和碳解决方案Woodside专注于开发新能源产品和低碳 服务,以帮助Woodside和我们的客户减少排放。NEW ENERGY United States H2OK H2OK是一个拟议中的液氢项目,位于俄克拉荷马州Ardmore,预计每天生产60吨液氢(tpd)。 Woodside于2023年继续推进技术、监管和承包活动。Woodside正在评估拟议的美国联邦政府税收激励标准,以确定对该项目的影响,并正在努力敲定客户 承购协议,以支持潜在的FID。Woodside是运营商,持有100%参与权益。2023年,Woodside评估了地点,并在一个潜在的大规模氨生产和出口设施的机会的早期阶段进行了进展。Heliogen协作公司Woodside和Heliogen有一项项目协议,将在加利福尼亚州部署Heliogen公司人工智能使能集中太阳能技术的5兆瓦示范模块,称为Capella项目。’2023年,该项目完成FEED。亚太H2Perth是一个拟议的氢气和氨生产设施,位于西澳大利亚州Perth。2023年,向英联邦和西澳大利亚监管机构提交了主要环境批准申请文件。H2Perth的氢气补充站是一个拟建的自给式氢气生产、储存和燃料补充站,于2023年实现FID。H2TAS是一个拟议的可再生 氨和氢气生产设施,位于塔斯马尼亚州的贝尔湾地区。2023年,Woodside继续评估电力解决方案和承购机会。Southern Green Hydrogen是一个拟建的可再生氨生产设施 ,位于新西兰Southland。1 2023年,继续为Southern Green Hydrogen的商业安排敲定工作。碳捕获和回收(CCS)Woodside作为多个合资企业的参与者,持有三个温室气体 评估许可证,并且是拟议的东南澳大利亚(SEA)CCS项目的参与者。2 2023年,Woodside进入了三个 不具约束力的谅解备忘录,以便研究日本和澳大利亚之间潜在的CCS价值链。项目3 Angel(已运行)Bonaparte(未运行)SEA CCS(未运行)描述拟议的大规模多用户CCS枢纽拟议的大规模多用户CCS枢纽拟议的多阶段CCS项目。  第一阶段旨在捕获排放的碳,旨在捕获项目排放的碳,将利用现有的基础设施多 行业。多个行业。  在枯竭的布里姆油田储存CO。地点Offshore,North West Australia Offshore,South East Australia Offshore利息20% 21% 50% 2023年活动开始FEED前研究并进展于2023年8月开始概念选择。   支持提交环境 转介的活动。碳信用投资组合4 Woodside利用碳信用来抵消股权范围1和范围2的温室气体排放,这些温室气体排放高于我们的净减排目标。  2023年,Woodside在西澳大利亚种植了约270万株混合 幼苗,作为我们在Woodside拥有的土地上约4,700公顷土地上种植的原住民再造林项目的一部分。5在塞内加尔,Woodside正在为Sine Saloum和Casamance地区多达7,000公顷红树林的恢复提供资金。伍德赛德预计将在30年内从该项目获得多达140万个碳信用额度。Woodside专注于与碳捕集和利用(CCU) 技术开发人员合作,并正在评估在示范规模试点项目中部署其技术的机会,以便在可能的大规模部署之前。在2022年达成协议后,Woodside于2023年与CCU技术开发商LanzaTech、NovoNutrients、StringBio和多家工程公司完成了多项工程研究。伍德赛德在南方绿色氢的股权将取决于最终确定的商业协议。’有关我们的温室气体评估许可证的信息,以及《气候转变行动计划》和《2023年进度报告》,以了解有关伍德赛德公司CCS项目的更多信息。–’本表提供了有关建议的CCS机会的信息,重点是范围3排放。我们还在努力开发这里没有提到的其他机会。请参阅第3.4节"气候转型行动计划和2023年进度报告中碳信用额度的使用",了解更多 有关Woodside公司碳信用额度使用的信息。–’该项目有潜力在25年内隔离约2,000 kt CO—e。2023年度报告


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3.8我们的业务环境及可持续发展我们应用可持续发展的理念,指导业务各级决策。 2023年,我们的可持续发展活动和披露持续发展,以应对可持续发展主题、新出现的强制性可持续发展标准和投资者优先事项的战略重要性。因此,我们将重大可持续发展主题的摘要披露 提升至年度报告,不再发布独立的年度可持续发展报告,并在woodside.com上纳入额外信息。气候过渡行动计划和2023年进展报告 气候过渡行动计划和2023年进展报告概述了伍德赛德公司2023年1月1日至2023年12月31日期间的气候相关计划、活动、进展和气候相关数据。’Woodside认为, 气候转变行动计划和2023年进度报告包含的披露内容符合TCFD的四项建议和11项建议披露内容,并注意到其针对所有部门的指南和 ’Non-Financial Groups.1,2 This Annual Report should be read in conjunction with Woodside’s Climate Transition Action Plan and 2023 Progress Report.3 SUSTAINABILITY STRATEGY We refreshed our Sustainability Strategy in 2023, to incorporate relevant sustainability-related risks and opportunities and reflect the direction of our business. The Sustainability Strategy supports our Corporate Strategy and places an increased focus on those sustainability topics most relevant to our current business activities and the communities where we are active. Our Sustainability Strategy is built on the foundation of the following principles: • Integrity, accountability and transparency drive our environmental, social and governance aspirations and guide decision making at all levels of our business. • We strive to operate responsibly across our business activities. • Enduring and meaningful relationships with communities are fundamental to our social performance. • We recognise that our success is driven by our people and our culture. We value diversity and we strive to keep each other safe. More information regarding our Sustainability Strategy is available at woodside.com. MATERIALITY PROCESS Woodside conducts a materiality assessment process to inform our understanding of which sustainability topics are most relevant to our business activities and stakeholders. This considers potential risks, opportunities and impacts of sustainability topics upon our financial performance, as well as the potential impacts of our operations on stakeholders. This process involves a study by internal subject matter experts drawing from a range of internal and external inputs, including from our Executive Leadership Team and Directors. We also continue to monitor developments, trends and stakeholder views throughout the year. Our approach seeks to understand the topics relevant to our business activities and to our stakeholders. Potential risks, opportunities and impacts on the economy, environment and people, including impacts on human rights, are taken into account. Engagements with stakeholders via online surveys and interviews help verify and prioritise relevant topics. We engage with stakeholders such as customers, employees, investors, banks and ratings agencies, joint venture participants, First Nations communities, local communities, local, state and national governments, non-government organisations, suppliers and contractors. We classify the topics into three categories of material, significant or important. This is followed by an endorsement process with our Executive Leadership Team and the Board’s Sustainability Committee. Our 2023 material sustainability topics remain consistent with the previous year, including Climate, Health safety and wellbeing, Environment and biodiversity and First Nations cultural heritage and engagement.4 Climate Health, safety and wellbeing Environment First Nations cultural heritage and biodiversity and engagement 1 Financial Stability Board, 2017. “Recommendations of the Task Force on Climate-related Financial Disclosures. Final Report.” Figure 4, p. 14. Some elements of the TCFD’s four recommendations and 11 recommended disclosure have been presented in different order to enhance readability. 2 Financial Stability Board, 2021. “Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures.” 3 Woodside notes that following the completion of its 2023 status report, the TCFD has fulfilled its remit and disbanded. The Financial Security Board of the Bank of International Settlements has asked the International Financial Reporting Standards (IFRS) Foundation to take over the monitoring of the progress of companies climate-related disclosures. 4 For the purposes of Woodside’s sustainability disclosures we classify the topics into three categories of material, significant or important. For these purposes, ‘material topic’ means a 2023 sustainability topic described in this report, determined as part of the 2023 materiality assessment process undertaken by Woodside. Classification of any topic as material, significant or important should not be read as a determination of whether that topic may necessarily rise to the level of materiality of disclosures required by law, including the laws of Australia, the United States and the United Kingdom. WOODSIDE ENERGY GROUP LTD 29


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2023材料主题气候伍德赛德的气候战略贯穿我们的整个公司战略:我们希望通过低成本、低碳、盈利、弹性和多样化的投资组合,在能源转型中蓬勃发展 。1我们的气候战略包含两个关键要素:减少我们的净资产范围1和范围2温室气体排放;以及投资 促进能源转型的产品和服务。’••我们战略的每一个要素都得到了我们的气候转变行动计划和2023年进度报告的详细支持,该报告可在woodside.com上查阅。预计《气候过渡行动计划》将随着时间的推移而不断演变,并将在未来的披露中更新。亮点净权益范围1和2的减排目标2如期实现:到2025年减少12. 5%至2030年减少30%至2023年减少 预期到2050年或更早实现净零。  •• 范围3排放目标投资目标3减排目标3 2023年进展新能源投资采用FID对新能源产品的投资到2030年前, 产品及低碳及低碳服务的累计总支出,到2030年,新能源产品及碳服务的累计总支出,以及低碳服务的总减排能力。4 50亿美元4 5百万吨二氧化碳5 $3. 35亿美元二零二三年,我们将 范围1及2的净权益减少幅度提高至12. 5%,而2022年则为11%。      •›› 我们完成了 在合并后的运营资产组合中制定脱碳计划,包括确定2030年以后减少排放的潜在大规模机会。› 总排放强度低于 可比能源组合的基准,并于2023年进一步改善。6–•目标是到2030年,在新能源产品和低碳 服务方面采用FID,总减排能力达到500万吨二氧化碳 -e.5 The investment target tracks our work to develop these projects and bring them to market. The 2 emissions abatement target will track their impact on customer emissions. › Our spending on new energy products and lower carbon services increased over 135% in 2023 compared to 2022, building towards our target to invest $5 billion by 2030.3,4 › We have also included additional information in this report about the progress of our CCS and hydrogen projects, the risks to achieving our targets, such as securing profitable customer offtake, and what we are doing to address these risks. 1 For Woodside, a lower carbon portfolio is one from which the net equity Scope 1 and 2 greenhouse gas emissions, which includes the use of offsets, are being reduced towards targets, and into which new energy products and lower carbon services are planned to be introduced as a complement to existing and new investments in oil and gas. Our Climate Policy sets out the principles that we believe will assist us achieve this aim. 2 Targets and aspiration are for net equity Scope 1 and 2 greenhouse gas emissions relative to a starting base of 6.32 Mt CO -e which is representative of the gross annual average equity Scope 1 and 2 greenhouse gas emissions over 2016-2020 and which may be adjusted (up or down) for potential equity changes in producing 2 or sanctioned assets with a final investment decision prior to 2021. Net equity emissions include the utilisation of carbon credits as offsets. 3 Scope 3 targets are subject to commercial arrangements, commercial feasibility, regulatory and Joint Venture approvals, and third-party activities (which may or may not proceed). Individual investment decisions are subject to Woodside’s investment targets. Not guidance. Potentially includes both organic and inorganic investment. 4 Includes pre-RFSU spend on new energy products and lower carbon services that can help our customers decarbonise by using these products and services. It is not used to fund reductions of Woodside’s net equity Scope 1 and 2 emissions which are managed separately through asset decarbonisation plans. 5 Includes binding and non-binding opportunities in the portfolio, subject to commercial arrangements, commercial feasibility, regulatory and Joint Venture approvals, and third-party activities (which may or may not proceed). Individual investment decisions are subject to Woodside’s investment targets. Not guidance. 6 Woodside analysis, based on Woodside Scope 1 and 2 emissions data for 2022 and 2023 relative to a comparable portfolio of LNG, conventional shelf and deepwater assets, calculated from the 2023 emissions intensity of these primary resource themes reported in Wood Mackenzie’s Emissions Benchmarking Tool. 30 ANNUAL REPORT 2023


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我们与气候相关的机遇和风险概述如下,并在《气候转型行动计划和2023年进展报告》第5.0节中详细描述。这包括如何将这些流程集成到Woodside的整体风险管理框架中的细节。’潜在气候相关机会的类别包括:资源效率、能源、机会、产品和服务、市场和复原力。  潜在风险潜在气候相关风险的类别包括:政策和法律风险、技术、市场和 声誉等过渡风险;急性和慢性等物理风险。 另见第3.9节"风险因素"。—我们的方法这是我们的气候转变行动计划和2023年进展报告的简要摘要,应全文阅读, 可在woodside.com查阅。减少净权益范围1和2温室气体排放Woodside的目标是到二零二五年将净权益范围1和2温室气体排放量减少15%,到二零三零年减少30%,并期望到二零五零年或更快实现净零排放量。减少我们的净权益范围1和2温室气体排放由三个杠杆支持:在设计中避免排放,在运营中减少排放 ,以及在碳信用额中抵消剩余部分。•••Woodside长期以来一直关注能源效率。我们第一个正式的气候相关目标是在2016—2020年期间实现5%的能源效率目标。我们超过了这个目标,达到了8%。脱碳规划我们的首要任务是避免及减少排放。伍德赛德运营的所有资产和项目必须制定脱碳计划,以确定减少设施排放的技术机会,以便 机会可以进一步评估工程和商业可行性。估计成本低于我们内部长期碳成本(80美元/吨CO)的机会 -e (real terms 2022) are 2 incorporated into asset or project level business plans.2 These opportunities are at varying levels of maturity. To date: • Opportunities that we estimate could avoid approximately 16 million tonnes CO -e (cumulatively to 2050) have been incorporated 2 into the design of the Scarborough, Pluto Train 2 and Trion projects3 • Around a further 70 opportunities, which we estimate could avoid approximately 12 million tonnes CO -e (cumulatively to 2050) 2 are targeted for completion at our existing facilities by 2030.3 We estimate that the opportunities still to be implemented at our existing operating facilities could have a combined capital cost of around $200 million.3 Large scale abatement plan Emissions reduction opportunities that are estimated to cost more than $80/t CO -e are reviewed by our Executive Leadership 2 Team.2 They are subject to more engineering, cost reduction or technology maturation in a company-wide large scale abatement plan, as depicted in the chart below. If they can be matured to an appropriate level, they will be reassessed by the Executive Leadership Team and progressed where appropriate. The proposed Woodside Solar project is an example of a project likely costing more than $80/t CO -e that is progressing. 2 LNG facilities are the source of the majority of our emissions. They arise from reservoir CO , power generation, mechanical turbines and our flaring system. Electrification (using renewable or lower carbon power), CCS and hydrogen 2 fuelling of turbines are all options that could reduce these emissions, creating choices in the optimal mix. 1 Targets and aspiration are for net equity Scope 1 and 2 greenhouse gas emissions relative to a starting base of 6.32 Mt CO -e which is representative of the gross annual average equity Scope 1 and 2 greenhouse gas emissions over 2016-2020 and which may be adjusted (up or down) for potential equity changes in producing 2 or sanctioned assets with a final investment decision prior to 2021. Net equity emissions include the utilisation of carbon credits as offsets. 2 Woodside’s assumptions on carbon cost pricing include a long-term carbon price of US$80/tonne of emissions (real terms 2022). Woodside continues to monitor the uncertainty around climate change risks and will revise carbon pricing assumptions accordingly. 3 Indicative only, not guidance. Potential impact of opportunities identified in asset decarbonisation plans assuming all opportunities identified progress to execution, which is not certain and remains subject to further maturity of cost and engineering definition. Greenhouse gas quantities are estimated using engineering judgement by Woodside engineers. Please refer to Climate Transition Action Plan section 7.6 “Disclaimer, risks, emissions data and other important information” for important cautionary information relating to forward looking statements. WOODSIDE ENERGY GROUP LTD 31


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我们估计,这些大规模机会可能会在2050年之前实现约3500万吨的额外累积 范围1和范围2减排量。因此,我们规划过程的下一阶段是确定应选择多个减排方案中的哪一个。在注重成本效益的情况下,它们还将与 替代品进行比较,例如新兴技术,或使用碳信用额作为抵消。如果当前的所有减排努力和未来减排管道机会都得到实现,我们当前产品组合的剩余排放量可能约为 0.3百万吨/年 到2050年,二氧化碳排放量比我们2016—2020年的起始基数减少约95%。1,2典型LNG排放源的减排方案1边际减排成本曲线1碳价格 机械驱动器(美元/吨)燃烧后捕集+大规模减排 多种技术选项> 80美元/吨碳封存优先事项是降低成本和成熟的工程设计,以便 未来运行寿命最长和减排潜力最大的电气化设施可供选择。   |  ~50%氢燃料+碳封存后碳发电富氧燃料燃烧捕集 和可再生H2碳燃烧碳利用功率燃料捕集再生电力捕集(CCU)燃烧后捕集+碳封存~25%富氧燃料燃烧+碳封存储集 CO2机会成本         


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INVEST IN PRODUCTS AND SERVICES FOR THE ENERGY TRANSITION Investing in products and services for the energy transition is supported by three levers: • assessing investments for their resilience to the energy transition • diversifying our products and services and • supporting our customers and suppliers to reduce their emissions. Assessing investments The precise shape and pace of the energy transition is uncertain. It is expected to vary across countries because they have different starting points, development requirements, resources and capabilities. However, the scale of the transition is clearer as it will take many trillions of dollars, invested over decades. The International Renewable Energy Agency (IRENA) estimates it will require $150 trillion of cumulative investment by 2050.1 Whilst the scale of the investment required for the energy transition creates opportunity for Woodside, its inherent uncertainty and potential volatility creates risks. We believe that acknowledging the uncertainty and building resilience to it is a better response than picking a single future scenario and acting as if it were certain. This approach requires us: • to carefully analyse a wide range of energy market and climate-related scenarios • diversify our portfolio to meet changing customer demand • have a disciplined capital allocation framework to focus our investments where we believe we will be most competitive • work diligently with our customers to understand and meet their needs so that ultimately we secure their purchase of our products and services. We have developed a ‘transition case’ methodology which, like a business case and a safety case, helps us to manage risk by assessing investment opportunities across a range of climate-related factors. There are currently six elements to our transition case methodology, which was first applied to the final investment decision for the Trion development in the Mexican segment of the Gulf of Mexico in 2023. Transition case for oil and gas investments  We consider:  1. Investment attractiveness utilising a range of economic 4.Climate-related risks and opportunities by comparing assumptions informed by climate scenarios as well as  the impact ‘with and without opportunity’ on our other factors such as geopolitics and macroeconomics.  portfolio aggregate climate risk exposure. 2. Cash flow scenario analysis impact by comparing the 5.Scope 1 and 2 portfolio emissions assessing the impact ‘with and without opportunity’ on future cash  impact of ‘design out’ work on project emissions, and of flows using scenarios, including a 1.5°C case.2  residual emissions upon portfolio emissions abatement 3. Potential demand resilience analysis considering the demand, and portfolio emissions intensity. competitiveness of the project’s cost of supply relative 6. Scope 1, 2 and 3 portfolio emissions intensity by to the range of demand in IPCC scenarios, including  comparing the impact ‘with and without opportunity’ 1.5°C cases.  on our portfolio. 1 IRENA, 2023. “World Energy Transitions Outlook 2023: 1.5°C pathway”. International Renewable Energy Agency, Abu Dhabi. Page 134. 2 IPCC, 2023. “Climate Change 2023: Synthesis Report. Contribution of Working Groups I, II and III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change”, [核心写作团队,H。Lee and J. Romero (eds.)].气专委,日内瓦,瑞士,doi: 10.59327/IPCC/AR6—9789291691647,https://www.ipcc.ch/report/ar6/config/downloads/report/IPCC_AR6_SYR_FullVol. pdf在本页后续脚注中被称为IPCC,2023。—“CHAR6—SYR CHINA.”伍德能源集团有限公司33


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多样化我们的产品组合Woodside正致力于通过在现有 产品的基础上增加新产品和服务来实现产品组合的多样化,我们相信我们拥有竞争优势,可以在能源转型期间成功地提供这些产品。2021年,Woodside制定了范围3投资目标,旨在到2030年在新能源产品和低碳服务方面投资50亿美元。1,2截至2023年底,我们已累计为该目标支出超过3.35亿美元,2023年支出较2022年增长超过135%。1,2我们预计支出将继续增加至目标期的后期 ,–由于大部分项目支出发生在建设阶段,因此要视市场的发展而定。Woodside已经设定了一个补充的范围3排放减排目标,以表明这些产品 和服务对客户范围1或2排放的潜在减排影响。该目标是到2030年对新能源产品和低碳服务做出最终投资决定,总减排能力为500万吨二氧化碳 —e.1,3 2投资目标跟踪我们开发这些项目并将其推向市场的工作。减排目标将跟踪其对客户排放的潜在影响。我们方法的其他要素在我们的 气候转型行动计划和2023年进度报告中有更详细的描述。我们的表现见上文的重点章节,以及《气候变化行动计划》和《2023年进展报告》以了解更多信息。‘’1范围3目标受商业 安排、商业可行性、监管和合资企业批准以及第三方活动(可能会进行也可能不会进行)的约束。个人投资决定受Woodside的投资目标限制。’不是指导。潜在 包括有机和无机投资。2包括RFSU前在新能源产品和低碳服务上的支出,这些产品和服务可以帮助我们的客户通过使用这些产品和服务实现脱碳。 其不用于为伍德赛德公司净权益范围1和2排放量的减少提供资金,这两项排放量通过资产脱碳计划单独管理。’3在 投资组合中包括有约束力和不具约束力的机会,取决于商业安排、商业可行性、监管和合资企业的批准以及第三方活动(可能进行也可能不进行)。个人投资决策受伍德赛德投资 目标的影响。’不是指导。34 2023年度报告


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Health, safety and wellbeing Protecting the health and safety of our people, our contractors and our host communities is a top priority at Woodside. We focus on health and safety because we believe that everyone should be able to go home in the same condition as they started the day. We aim to be an industry leader in health and safety outcomes to protect people, communities and environments. We expect all our workers (including employees and contractors) to prioritise their own health and safety and that of others to keep each other safe. We strongly believe in embedding a safety culture where our people are empowered to take action to prevent injuries and maintain a safe working environment. The fatality of our colleague, a contractor employee, on the North Rankin Complex (NRC) continues to affect many of us. Our response prioritised the immediate safety and wellbeing of the workforce on the NRC. The Woodside Board convened and members of our Board and Executive Leadership Team visited our operational sites to meet with our workers (including employees and contractors) and offer their support. We completed a significant internal investigation into the incident and presented the findings and agreed actions to the Board and the National Offshore Petroleum Safety and Environmental Management Authority. In the fourth quarter of 2023, we facilitated an external review of our integrated safety and operational systems and plan to incorporate recommendations of this review into actions as part of a continuous improvement to our safety performance. Highlights   • Employee survey results showed us that our people feel empowered to speak up and act on health and   safety issues. • The framework for our new Woodside Field Leadership Program was developed and we commenced   testing with our Australian based workforce. • Integration of our global approach to wellbeing, event reporting and investigations, health, safety and   environment (HSE) in contracting and performance monitoring was progressed. Potential      • Continue to learn from the incident on the NRC that led to the fatality of our colleague employed opportunities    by a contractor company and other significant events. • Embed our Field Leadership Program to strengthen understanding of our work practices and make   improvements to HSE risk controls. • Improve tracking and visibility of leading indicators of HSE performance. Potential risks  • Significant loss of primary containment process safety events. • Failure to effectively plan and execute high-risk work activities. • Failure to apply lessons from investigations and Field Leadership Program engagements leading   to repeated events. See also section 3.9—Risk factors. Our approach At Woodside everything we do is guided by Our Values. Everyone has the right to come to work and feel safe. Woodside continues its longstanding commitment to building and maintaining a work environment that is free from all forms of discrimination and inappropriate behaviour including sexual harassment. Our Code of Conduct defines the expected behaviours of everyone working at Woodside. Implementation of our Working Respectfully Policy supports the psychological safety of our workforce. Refer to woodside.com for our Code of Conduct and Working Respectfully Policy. Our We Care value, guides us to keep each other safe and care for communities. We prioritise safety and promote a positive safety culture by encouraging everyone to speak up and intervene on safety issues. We acknowledge providing energy to the world in the form of oil, gas and new energy potentially presents safety risks. We aim to control or mitigate the potential impacts of these risks on people, the economy and the environment. Our Health and Safety Policy outlines the objectives and principles that shape our approach. This approach is consistent across all our business operations. When assessing safety risks, we consider the potential negative impacts of our business activities to communities and our workforce, including impacts on human rights. We implement systems and processes to identify, assess and control safety risks by applying the hierarchy of controls. Our expectations and procedures set mandatory requirements for managing high-risk work, including obligations to stop unsafe work to prevent potential fatalities and high-consequence injuries. We take action to protect the health of our workforce and facilitate earliest recovery from work-related injury or illness. We aim to eliminate or mitigate workplace health hazards at the design stage of projects or control them as far as reasonably practicable based on the level of assessed risk. If hazards remain and there is a risk of exposure, we strive to ensure that worker exposure does not exceed legal limits through implementation of the hierarchy of controls method. WOODSIDE ENERGY GROUP LTD 35


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我们根据适用法律进行健康监测,以发现职业病的早期迹象,因此可以进行干预, 必要时,可以启动康复。潜在有害的工作场所健康危害包括不受控制地暴露于噪声、有害物质(例如苯、甲苯、乙苯和二甲苯(BTEX)和汞)、天然存在的 放射性物质(NORM)、传染病(例如, COVID-19), hazardous manual tasks and psychological hazards. Refer to woodside.com for additional information about our approach to Health, safety and wellbeing. Our performance A fatality of our colleague on the NRC occurred in June 2023. Three additional high-consequence injuries were also recorded for 2023. Two musculoskeletal injuries that required surgery with extended recovery beyond six months and partial amputation of a thumb following a crush injury. Following insights from event investigations, we are focusing on field leadership and engagement, risk assessments and equipment management processes. In 2023, Woodside experienced two Tier 1 and one Tier 2 loss of primary containment (LOPC) process safety events (PSE). All events were investigated, and actions were put in place to address the root causes, including preventative actions across our facilities. We are also embedding lessons learned relating to equipment selection and maintenance. The workforce exposure hours in 2023 (total hours 20,914,483) increased by 25%, when compared to 2022 (total hours 16,699,730). The increase in exposure hours in 2023 was due to increasing project activity and merger integration. Our total recordable injury rate (TRIR) of 1.86 increased with 39 recordable injuries in 2023, compared to 30 in 2022. The main injury types were lacerations, wounds and soft tissue injuries. Our total recordable occupational illness frequency (TROIF) increased to 1.15 per million hours worked from 0.72 in 2022. The 24 recordable occupational illnesses comprised 12 noise induced hearing loss, five psychological illnesses, four musculoskeletal conditions and three skin reactions. Process safety We recognise the critical importance of effective Process Safety Management (PSM) to avoid major accident and environmental events due to loss of control of hazardous substances. We continue to focus on process safety leadership to ensure consistent awareness of contemporary PSM approaches, organisational status, personal expectations, and accountabilities. In 2023, we rationalised and improved our competency curriculum and continued with regular assessment and assurance of process safety critical roles across global operations. Future focus areas include continuing our efforts to embed a strong process safety culture, building competency across our hydrocarbon business and increasing process safety applications in our new energy and carbon business areas. In 2024, we are targeting a 95% company-wide completion of competency assessments for people in process safety critical roles requiring a skilled (advanced) level of competency. Field Leadership Program Woodside’s Field Leadership Program provides a structured approach to work team engagement, where leaders build their understanding of onsite work practices and develop the leadership skills that aim to lead to a safer workplace. The program has been designed to be applied at all worksite types from operating assets to the office environment. A key objective is to learn from frontline workers which is aligned with Our Values and Human Organisational Performance (HOP) principles. Outcomes from the program include increased organisational knowledge of risks and controls, a sustainable method to identify and improve organisational factors, and to further develop our culture of care. In 2023, the Field Leadership Program framework was tested with operational groups. This required extensive workforce engagement to listen and learn from current approaches to HSE and work management so that the program can be tailored to enable a safer Woodside. In 2024, the program will evolve by listening and supporting end users through training and coaching activities. We aim to develop and implement a strategy to rollout and sustain the program across our global sites. Mental health and wellbeing Our wellbeing vision is to be recognised as an employer of choice. We aim to cultivate a work environment where everyone can flourish by focusing on people, empowerment, and quality leadership. To achieve this, we have expanded and refreshed our Global Wellbeing Framework to focus on six key elements: (1) protecting from harm, (2) promoting health and wellbeing, (3) connection and community, (4) work-life balance, (5) opportunities for growth, and (6) meaning and purpose. Each element has a strategic goal, enabling activities and metrics to track progress, including the use of our employee survey to seek regular feedback from our people. In 2024, we plan to launch our refreshed wellbeing framework across our global business areas, and work with our leaders to commence enabling activities. 36 ANNUAL REPORT 2023


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环境和生物多样性伍德赛德认识到管理和保护环境和生物多样性的重要性,以支持我们活跃的社区的可持续发展。我们承诺尽我们的一份力量。我们理解并接受我们的责任,以环境可持续的方式开展活动,积极促进 生物多样性并帮助扭转生物多样性的丧失。亮点:无碳氢化合物泄漏或危险 • non-hydrocarbon spills greater than 1 bbl. In 2023, obtained secondary approvals for construction-related environment plans for the Scarborough Energy project. We supported a number of scientific programs and industry working groups to further our knowledge and understanding on noise-related issues and offshore whale species. Through these programs, bespoke underwater noise controls were developed to avoid and minimise marine noise impacts for offshore projects. A consultation approach for Environment Plans in Australia which has successfully addressed evolving regulatory requirements was developed. Invested in science and biodiversity programs and conservation partnerships to support improved knowledge outcomes. Established Woodside’s Biodiversity Positive Program framework. In 2023, Woodside planted approximately 2.7 million mixed biodiverse seedlings across approximately 4,700 hectares of land at Woodside owned properties. These activities bring the total number of hectares planted to approximately 10,000 hectares since the Native Reforestation Project began in 2020. Potential • Integrating the Environment and Biodiversity Policy into environmental management decision-making opportunities  processes. Assess biodiversity positive opportunities for individual Woodside assets. Begin to invest in biodiversity positive projects in the regions where we are active. Continue to collect knowledge on environmental and biodiversity benefits of in-situ decommissioning. Ongoing development of technology to identify the seasonality of offshore cetaceans and further manage our underwater noise impacts. Potential risks • Increased regulatory landscape and stakeholder expectations leading to extended timeframes for assessment and complexity of environmental approvals. Failure to progress biodiversity positive outcomes in a timely manner in the regions and areas where we operate. Potential incident resulting in significant loss of hydrocarbon to the environment. See also section 3.9—Risk factors. Our approach The nature of our operations are accompanied by certain environmental impacts and risks. We work to minimise our impacts by integrating environmental management into our activities, including the design, construction, operation and decommissioning of our facilities. We continue this integration by reviewing our processes and commitments, identifying areas of strength to build on and look to embed renewed environmental standards across Woodside and set appropriate targets and metrics against these. Our focus on implementing leading environmental management and mitigation strategies has allowed us to avoid and minimise our environmental impacts and maintain a more than 30 year record of oil and gas operations without any major environmental incidents. We recognise that it is not just how we approach environmental management, such as the use of a risk-based assessment which matters, but that we also need to be clear and transparent. We engage with our stakeholders to better understand the possible impacts of our activities and to further understand preferred methods and frequency of engagement. Our hydrocarbon spill preparedness and response framework continues to be a focus across the company’s global portfolio. The approach is underpinned by a comprehensive process informed by international best practice conventions. These require all activities to assess credible spill scenarios to marine environment, evaluate surface and subsea response options and recommend appropriate response techniques. These activity specific plans are supplemented by corporate plans, regional equipment, and locally trained resources. Environmental management We recognise our activities have an environmental footprint and we seek to avoid or minimise adverse environmental impacts to the natural environment in the regions we operate. We do this by adopting a risk based approach that allows us to address the environmental impacts and risks associated with our activities in a consistent way. It allows us to focus our effort and resources on the most significant risks associated with our activities no matter where we operate or what a regulatory regime may require. WOODSIDE ENERGY GROUP LTD 37


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我们的表现我们的营运及增长策略取决于取得及维持我们的社会营运许可。考虑到这一点,以及 我们自然环境面临的压力越来越大,环境绩效和环境影响的管理对我们业务的未来成功至关重要。2023年,未发生涉及碳氢化合物或 危险的环境事件 释放到环境中的非碳氢化合物泄漏超过1桶。作为我们减少影响和风险的承诺的一部分,我们的碳氢化合物泄漏准备和响应框架嵌入了我们的全球活动和运营组合。这使我们的业务能够根据我们的环境方法来规划和评估对海洋环境的泄漏风险。2023年,我们制定了新的石油污染应急计划 ,帮助监管部门接受了我们澳大利亚资产的11项环境审批。我们还为我们运营的地区提供能力和培训计划。我们将继续与地区和国际行业组织合作,以协助主动管理和监控新出现的风险。自2023年以来,伍德赛德一直致力于支持我们所在地区的积极生物多样性成果。我们的方法建立在现有的生物多样性积极项目的基础上,这些项目始于2023年前。伍德赛德在2023年开发了一个框架,以评估和实施未来的项目。伍德赛德寻求支持具有可衡量的生物多样性结果的生物多样性积极项目,这些项目加强了利益相关者的参与并充分管理风险。我们继续投资于科学,以支持我们全球投资组合中更好的环境绩效和成果。我们还在澳大利亚、特立尼达和多巴哥、美国、墨西哥和塞内加尔继续推进我们的环境监管授权,以推进我们的项目。见第3.7节:新能源和碳解决方案。原住民文化遗产和参与我们承认原住民社区与土地、水域和环境之间的独特联系。我们相信原住民文化遗产和工业可以成功共存。我们寻求确保传统所有者和保管人是遗产管理的核心,以便了解并继续保护文化价值。我们明白识别那些与我们存在的土地和水域有长期文化和精神联系的人并与他们合作的重要性,我们在他们的指导下努力避免或最大限度地减少我们的行动对这些原住民社区的潜在影响。我们与原住民社区合作,创造积极的成果,留下持久的遗产。我们承认我们所在地区的第一批国家社区的多样性。在与广泛的听众交流时,伍德赛德交替使用土著和第一民族这两个词。在地方层面上,伍德赛德将接受社区的指导,以确定适当的职权范围。重点介绍了 就文化遗产管理审批进行的广泛磋商。在新西兰与与南方绿色氢气项目相关的Ngāi Tahu iwi的关系取得进展, 继续侧重于加强利益攸关方关系。为与第一民族利益攸关方就批准环境计划进行协商提供支助。继续致力于支持Murujuga的水下遗产研究,为项目实施和管理可能产生的影响提供信息。原住民咨询小组圆桌讨论会。潜在的 可能会在现有的和解行动计划目标之外采取其他举措。Opportunities 进一步 在我们活跃的地区与原住民社区发展关系。在我们活跃的领域寻求和正规化第一民族伙伴关系。 -Woodside的潜在风险会对Murujuga岩石艺术造成负面影响。伍德赛德没有满足原住民社区的当地内容结果。伍德赛德在我们活跃的地区没有达到原住民社区的期望。另见第3.9节:风险因素。我们的方法我们的原住民社区政策定义了我们的方法,并根据需要定期审查和更新。伍德赛德员工、承包商和在伍德赛德S运营控制下从事活动的合资伙伴共同负责政策的应用,并接受培训以确保他们能够做到这一点。政策指出,伍德赛德将遵循《联合国土著人民权利宣言》,该宣言表明我们致力于在与不同的原住民社区接触时理解相关的人权考虑。38年报2023年


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In Australia, we maintain relationships with First Nations communities in the Pilbara, Kimberley, South West and Perth. Due to recent changes to regulatory compliance requirements our approach to consultation has been extended. In 2023, Woodside’s First Nations relations team consulted with a range of First Nations communities, in Australia, from Esperance to the Tiwi Islands and as far east as Melbourne. The diversity of the environments we are operating in as a global company has expanded our engagements with a range of community stakeholders in the United States, Mexico, Trinidad and Tobago, and New Zealand. Refer to woodside.com for our First Nations Community Policy. Our performance In 2023, new relationships were formed and new land use and relationship agreements were executed. Woodside remains committed to close consultation with the relevant persons in the areas in which we operate by way of community and individual meetings, attending community-initiated events, and ensuring accessibility for feedback or questions as needed. A key element of our consultation efforts is our willingness to be flexible and adaptable in our consultation format to suit the audience. Cultural heritage Woodside’s Cultural Heritage Management Procedure reflects our publicly available First Nations Communities Policy. This policy includes engaging with affected communities of First Nations peoples in ways that are consistent with the principles of seeking Free, Prior and Informed Consent (FPIC). Our approach to the identification, management and protection of tangible and intangible cultural heritage seeks to avoid impacts, or if avoidance is not possible, to minimise and mitigate those impacts. We seek to ensure Traditional Owners and Custodians are central to heritage management so that cultural values are understood and remain protected. Woodside also prepares detailed Cultural Heritage Management Plans (CHMPs) for nearshore and onshore facilities and projects and completes heritage audits and surveys with Traditional Custodians and independent heritage experts. Woodside is also committed to ensuring our management of cultural heritage is thorough, transparent and underpinned by consultation and continued engagement with First Nations communities, which is illustrated through our extensive consultation on our Environment Plans, completed heritage surveys for the proposed Woodside Solar project, and support for Murujuga’s World Heritage Listing. Cultural heritage management approvals Woodside’s activities are the subject of environmental assessments by a range of regulators including the Australian National Offshore Petroleum Safety and Environmental Management Authority. Woodside has consulted extensively with Indigenous stakeholders on a variety of activities in 2023. These consultations have included the tangible and intangible cultural heritage of the environments in which we plan to operate, as well as the environmental values. In 2023, we also agreed the Scarborough Cultural Heritage Management Plan with Murujuga Aboriginal Corporation (MAC), which is publicly available on our website at woodside.com. The CHMP is designed to ensure that impacts to heritage sites and values, including to Murujuga’s National Heritage Listed and World Tentative Heritage Listed values, are adequately protected in a manner agreed between Woodside and Traditional Owners and Custodians represented through MAC. It aims to preserve the tangible and intangible heritage values and protect the cultural and spiritual values of the Traditional Owners and Custodians. Woodside is also progressing the agreement of a CHMP with Ngarluma Aboriginal Corporation for the development of a proposed solar photovoltaic farm on the Maitland Strategic Industrial Estate. Our continued commitment to reconciliation Woodside has been part of Reconciliation Australia’s Reconciliation Action Plan (RAP) program since 2009. Woodside’s vision for reconciliation is to partner with Indigenous communities to create positive economic, social and cultural outcomes. It is also to reflect on our shared history, empower Indigenous voices to speak and be heard so all Australians can learn, and work together towards a better, shared future. We are continuing to move away from recording completed activities, in favour of measuring longer-term impact outcomes. Woodside reports annually on progress towards the committed outcomes that support our four Reconciliation Action Plan pillars: respect for culture and heritage, capability and capacity, economic participation and stronger communities. In 2023, Woodside made donations to the Aboriginal and Torres Strait Islander Voice Referendum activities that were aligned with Our Values, the principles set out within our 2021-2025 Reconciliation Action Plan and our First Nations Communities Policy. Our donations supported organisations to disseminate information and advocate in favour of formalising a pathway for Indigenous Australians to share their views on policies that impact them. Woodside’s contribution aligns with our support for the Uluru Statement from the Heart, which called for the establishment of an Indigenous voice to Parliament, agreement making and truth-telling. For further information, please see the Corporate Governance Statement included in this report and the Sustainability section of our website at woodside.com. WOODSIDE ENERGY GROUP LTD 39


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3.9我们的业务风险因素伍德赛德认识到,承担风险对我们的业务是必要的,有效地管理风险对于实现我们的目标至关重要。我们致力于以积极、知情和有效的方式管理风险,以此作为竞争优势的来源。我们的方法旨在实现风险知情决策,这将保护我们免受 潜在的负面影响,并使我们能够寻找正确的机会。我们风险管理框架的目标是提供整个公司风险的单一综合视图,以了解我们的全面风险敞口,并确定风险管理和治理的优先顺序。有关我们风险管理流程的更多信息,请参阅我们网站Wood side.com上的风险管理政策。伍德赛德和S的风险管理流程是一个迭代序列,我们 以协调的方式进行。该流程帮助我们实施风险管理,以有效地识别、评估和控制风险,从而提高实现目标的可能性。这一过程包括:与关键利益攸关方进行沟通和 协商,以确定风险范围、背景和标准,进行风险评估,进行风险处理,监测和审查风险管理流程;以及记录和报告风险。该流程在我们的风险管理程序中进行了定义,旨在为识别、管理和报告可能对伍德赛德和S的业务目标实现产生重大影响的风险提供一致的流程。审计与风险委员会在使董事会能够履行与伍德赛德S风险管理相关的监督责任方面发挥着至关重要的作用。可持续发展委员会还关注与可持续发展相关的风险管理。 有关审计与风险委员会和可持续发展委员会的更多信息,请参阅第4.1.3节董事会委员会。我们将风险分为三类:1.战略风险:可能影响我们组织S实现战略目标的能力的风险。2.实体风险可能影响我们组织S实现业务目标的能力的风险。它们可以是积极的,也可以是消极的,也可以两者兼而有之;它们可以应对、创造或导致机会和威胁 。3.新出现的风险定义为由于快速或快速的风险而具有高度不确定性的外部威胁或机会非线性演化。它们有可能对战略目标的实现产生重大影响。伍德赛德和S的风险偏好声明是我们风险框架的重要组成部分。2023年,该声明进行了更新,以反映合并后的组织S承担风险的意愿和对结果的宽容。 声明旨在使我们的组织能够在了解风险的情况下做出决策。40年报2023年


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我们的风险因素概述气候变化全球应对气候变化正在改变世界生产和消费能源的方式 。气候变化的复杂和普遍性质意味着转型风险与其他风险相互关联,并可能放大其他风险。此外,潜在的社会应对气候变化的内在不确定性可能会给全球经济造成系统性风险。气候变化还可能造成重大的物理风险,例如风暴、野火、洪水和其他气候事件的频率和严重性增加,以及温度和降水模式的长期变化 。这一因素与伍德赛德有何关联?伍德赛德S与气候变化和向低碳经济转型相关的风险包括对石油、天然气及其替代品需求(和定价)的可能影响,其勘探、开发和生产的政策和法律环境,以及伍德赛德S的声誉和经营环境。我们还可能面临与气候变化相关的风险,S可能会对我们的资产或供应链造成有形损害或中断。伍德赛德是一家能源公司,为了满足我们的客户和我们所在社区的持续需求,我们必须了解、预测和管理几个关键风险,才能在这种过渡中发展和繁荣。这些要素包括:*石油、天然气、新能源产品和低碳服务的需求和定价;石油和天然气勘探、生产和消费的监管;全球向低碳经济过渡的时间和速度;公众对伍德赛德和更广泛的石油和天然气行业获得碳信用或排放限额的机会和价值的看法;以及与天气模式变化相关的不确定性。 此因素可能如何影响伍德赛德对我们的资产或我们的供应商、客户的资产、 的可用性和排放额度或碳信用的成本的影响的示例可能会或社区因严重 影响的频率或强度增加而造成 伍德赛德S有能力满足其2025年和2030年净资产范围内的天气事件。 1和2的减排目标。在我们的供应和全球需求之间,过度或过少地投资于石油和天然气储备,导致了  失衡,以及其他组织未能达到整个行业的排放目标。 更广泛的石油和天然气行业。未能以符合全球 的速度过渡到新能源、伍德赛德或石油和天然气行业需求方面的声誉风险、或利益相关者情绪,或总体上开发和实施 。伍德赛德的S战略可能依赖的低碳技术。 面临金融风险,包括资金可获得性的限制、气候驱动的石油和天然气项目立法、法规和政策或 融资条款的变化,或者获得资本的能力 与气候相关的诉讼导致额外成本,防止或 市场。限制伍德赛德开展活动并对 伍德赛德S的声誉造成不利影响。 这些影响可能会导致股东价值损失、市场份额被竞争对手抢走、我们的运营延迟或停顿、为资本项目提供资金的能力降低、监管审批延迟或暂停、法律责任以及对伍德赛德S声誉、社会经营许可证和我们战略交付的不利影响。伍德赛德如何管理这些风险? 伍德赛德正在努力实现其净股本范围1和2温室气体排放 我们参与并倡导关键的行业和治理气体减排目标,并对产品和 利益相关者进行投资。我们的气候转型行动计划和2023年能源转型进展服务。这包括石油、天然气、新能源 报告包括有关伍德赛德S产品和低碳服务方法的进一步信息。1 管理气候变化风险。有关这一主题的更多信息,请参考伍德赛德网站和气候转型行动计划和2023年进展报告。1个目标和期望是净权益范围1和2温室气体排放量相对于6.32公吨CO的起始基数-e代表2016-2020年温室气体排放总量年度平均权益范围1和2和 ,可根据生产2或受制裁资产的潜在股本变化进行调整(向上或向下),并在2021年前作出最终投资决定。净股本排放量包括利用碳信用作为补偿。伍德赛德能源集团有限公司 41


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Social licence to operate Risks associated with actual or perceived deviation from social or business expectations of ethical behaviour (including breaches of laws or regulations) and social responsibility (including environmental impact and community contribution), particularly as these expectations evolve and as Woodside expands its global operations. How is this factor relevant to Woodside? Woodside relies on maintaining healthy relationships with our numerous stakeholders in order for us to achieve our objectives. Our employees, host communities, Traditional Owners and Custodians, government authorities, investors and other groups form significant relationships with our organisation. These relationships are built on the trust that Woodside will meet our stakeholders’ expectations. We must also consider the role our commercial agreements play in relation to human rights around the world, as we have a responsibility to ensure the rights of all humans are not negatively affected by our organisation. Some of the most significant risks to our relationships with stakeholders include: • Engaging in activities that have real or perceived adverse impacts on the environment, biodiversity, human rights or cultural heritage. • Failing to meet our net equity Scope 1 and 2 emissions reduction targets or investment targets in new energy. • Inadequately responding to quickly evolving expectations of Woodside (including expectations that may significantly differ in the various jurisdictions in which we operate). Additionally, third-party risks that are outside of our control could negatively impact our reputation and licence to operate, such as oil spills or other disasters or scandals that cause collateral damage to Woodside’s licence to operate via reputational damage to the oil and gas industry at large. Failure to maintain healthy relationships with our various stakeholders may result in violation of local or national laws or regulations, significant reputational damage, delayed approvals, civil suits and ultimately the deterioration of our licence to operate. Examples of how this factor may impact Woodside  • Limited, delayed or failed approvals from local and national These impacts may lead to a loss in shareholder value, loss of market government bodies. share to competitors, decreases in the value of assets, delays or • Lost or limited stakeholder support for our current business stoppages in our operations or infringements on our ability to execute and future opportunities. and complete transactions, reduced capacity to fund capital projects, • Risks related to class action lawsuits, litigation and activism, delayed or suspended regulatory approvals, legal liabilities and adverse including allegations of greenwashing. impacts on Woodside’s reputation, social licence to operate and on the • Reductions in the availability, or less favourable terms, of financing. delivery of our strategy. • Decreased ability to attract and retain a talented workforce, and other  operational concerns.  How is Woodside managing these risks?  Woodside proactively maintains and builds our social licence to operate Our fraud and corruption framework aims to prevent, detect and through the application of our values, effective stakeholder engagement respond to unethical behaviour. It incorporates policies, standards, strategies, our regulatory compliance framework and our anti-fraud and guidelines and training, which will enable us to conduct our activities corruption program. ethically and to a high standard. Our regulatory compliance framework assists Woodside to proactively Our business conduct is informed by the United Nations Guiding maintain relationships with governments and regulators within countries Principles on Business and Human Rights (UNGPs), which set a global that support base business and future growth opportunities. standard of conduct for all businesses wherever they operate. These principles exist over and above compliance with national laws and Woodside maintains meaningful relationships with stakeholders, regulations protecting human rights. seeking proactive engagement to inform decisions and gain support  for changes.  1 Individual investment decisions are subject to Woodside’s investment targets. Not guidance. Potentially includes both organic and inorganic investment 42 ANNUAL REPORT 2023


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Growth Risks associated with delivery of both major and complex multi-year execution project activities and transactions (including acquisitions and divestments) across multiple global locations, including a reliance on third parties for materials, products and services. How is this factor relevant to Woodside? Oil and gas In order to maintain our production levels and deliver shareholder value, Woodside must continue to identify growth opportunities, organic and inorganic, and commercialise them. To maintain a stable pipeline of future projects and realise the full value of growth opportunities, Woodside will need to compete with major oil companies, national oil companies (NOCs), independent oil and gas companies, individual producers and new energy companies. Failure to effectively compete with these companies may result in the inability to continue to expand Woodside’s current operations and meet our objectives. Woodside must continue to effectively manage relationships with industry partners, for example, at times we enter joint ventures with organisations which may also be a competing oil and gas supplier. It is essential that our voice is heard both within our industry and more broadly. In order for us to effectively communicate, we may at times align with industry bodies to advocate what we believe is right. In addition, our current and planned projects involve uncertainties and operating risks that could prevent us from realising profits or result in the total or partial loss of our investment. New energy We have set targets for our new energy products and lower carbon services.1,2 However, there is uncertainty around the pace of required technological innovation and the reliability of technologies that will be needed to transition to a lower carbon environment. In addition, new sources of energy, such as hydrogen or ammonia, may be more difficult to commercialise than expected or may not be able to be commercialised safely or as efficiently as expected at scale. Woodside may also face unforeseen obstacles in the commercialisation of a future carbon capture business and in the implementation of other lower carbon services and emission reduction efforts. Examples of how this factor may impact Woodside  • An unbalanced portfolio of oil and gas and new energy, which may • An inability to obtain financing at acceptable costs, or at all, for the not meet the market’s needs. development of new energy projects. • Limited or reduced market share resulting in a loss of shareholder • Failure to implement our new energy plans within our anticipated time value. frame and in line with global demands. • Our competitors may be able to pay more for exploratory prospects • Failure to identify, execute and/or implement strategic transactions, and productive oil and natural gas properties and may be able to including acquisitions and divestments, or to achieve the full benefits define, evaluate, bid for and purchase a greater number of properties of those transactions. and prospects, including operatorships and licences, than our financial • Failure to remain commercially and technologically competitive to or human resources permit. efficiently develop and operate an attractive portfolio of assets, to • Our projects could experience project implementation schedule obtain access to new opportunities and to keep pace with deployment slippage, permitting delays, shortages of or delays in the delivery of of new technologies and products. equipment or purpose-built components from suppliers, escalation • Higher than expected competition in the markets for new energy in capital cost estimates, possible shortages of construction or other products and lower carbon services in which Woodside expects personnel, other labour shortages, environmental occurrences during to participate. construction that result in a failure to comply with environmental  regulations or conditions on development, or delays and higher-than- These impacts may lead to a loss in shareholder value, loss of market expected costs due to the remote location of the projects, the impact share to competitors, decreases in the value of assets, delays or of global conflicts on the relevant workforce or supply chain, other stoppages in our operations, reduced capacity to fund capital projects, unanticipated natural disasters, accidents, miscalculations, political or delayed or suspended regulatory approvals, legal liabilities and adverse other opposition, litigation, acts of terrorism, operational difficulties, impacts on Woodside’s reputation, social licence to operate and on the climate change related risks or other events associated with that delivery of our strategy. construction that may result in the delay, suspension or termination  of our projects.  How is Woodside managing these risks?  Our opportunity management framework is flexible and adaptable We aim to identify and progress a suite of commercially attractive with the primary objective to realise the value of an opportunity while and sustainable opportunities that complement our existing assets, mitigating the risk of a suboptimal outcome for our organisation, enable portfolio diversity and optimise our commercial position. our shareholders and our communities.  Please see section 6.7 – Glossary, units of measure and conversion factors for a definition of how Woodside uses the term lower carbon portfolio. Scope 3 targets are subject to commercial arrangements, commercial feasibility, regulatory and Joint Venture approvals, and third-party activities (which may or may not proceed). Individual investment decisions are subject to Woodside’s investment targets. Not guidance. Potentially includes both organic and inorganic investment. WOODSIDE ENERGY GROUP LTD 43


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Operations Due to the nature of our operations, Woodside and our communities are potentially exposed to a broad range of risks; some are beyond Woodside’s control. This is a result of factors such as the geographical range, operational diversity and technical complexity of our assets. Health and safety: Our operations are subject to risks related to safety or major hazard events in connection with our activities or facilities, and may also include unanticipated or unforeseeable adverse events which impact our ability to respond, manage and recover from such events. Commercial: We manage commercial risks within our operations, including third-party relationships such as joint venture partners, contract counterparties and our supply chain. Regulation: Woodside is subject to extensive governmental oversight and regulation in the jurisdictions in which we operate, and such regulations may change in ways that adversely affect our business, results of operations and financial condition. In addition, we are required to comply with securities regulations in Australia, the US and the UK. Reserves and resources estimates: We manage the estimation of proved oil and gas reserves by using judgement and the application of complex rules, and subsequent downward adjustments of Woodside’s reported reserves estimates are possible. How is this factor relevant to Woodside? General operational risks: Our operating assets are subject to a range of operating risks associated with process safety incidents, breaches of cybersecurity, extreme weather events and supply chain disruptions. Disruptions to our supply chain, or failure of our contractual counterparties to fulfill their obligations, could adversely impact our production, operations and our financial performance, result in litigation or class actions and cause long-term damage to our reputation. Health and safety: At Woodside, one of our competitive advantages is our ability to operate safely. Failure to continue to do so could result in sustained production interruptions leading to an inability to meet production forecasts, as well as potential reputational damage with customers, employees, commercial partners and other stakeholders. Commercial: The majority of our major projects and operations are conducted in joint ventures, which may limit our control over, and our ability to effectively manage risks associated with, such projects. Joint venture participants may have economic or business interests or objectives that are inconsistent with or opposed to our interests and objectives. For projects in which we are not the operator, we may be unable to control the behaviour, performance and cost of operations of joint ventures in which we participate. In these cases, we will be dependent on joint venture participants acting as operators and their ability to direct operations or manage the timing and performance of any activity or the costs or risks involved may be reduced. Regulation: We are subject, in each of the countries in which we operate, to various national and local laws, regulations and approvals relating to the exploration, development, production, marketing, pricing, transportation and storage of our products, as well as the management, decommissioning, clean up and restoration of our properties, and management and disclosure of our operations and impacts. The exploration, production, and transportation of oil and gas involves risk that releases to the environment may occur, which could cause substantial harm to the environment, natural resources, or human health and safety. These laws and regulations could change, and any such changes could have a material adverse effect on our business and financial condition. Because such laws and regulations are subject to amendment and reinterpretation over time, we are unable to predict the future cost or impact of complying with such laws. Moreover, we cannot predict whether new legislation to regulate the oil and gas industries might be proposed, what proposals, if any, might actually be enacted and what effect, if any, the proposals might have on our operations. The adoption and implementation of new or more stringent legislation, regulations or other regulatory initiatives that result in the imposition of more stringent standards for greenhouse gas emissions from the oil and gas industry could restrict the areas in which this sector may operate, and could result in increased compliance costs and changes in product pricing, which could impact consumer demand for our products. Additionally, the conduct of Woodside, our employees and our third-party partners could result in actual or alleged breaches of laws, regulations and approvals, including fraud, corruption, anti-competitive behaviour, money laundering, breaching trade or financial sanctions, market manipulation, privacy breaches, ethical misconduct and wider organisational cultural failings. We have incurred and will continue to incur operating and capital expenditures, some of which may be material, to comply with applicable laws, regulations and approvals. Reserves and resources estimates: Estimating proved oil and gas reserves involves subjective judgements and determinations based on available geological, technical, contractual and economic information. New information from production or drilling activities, changes in economic factors, such as oil and gas prices, alterations in the regulatory policies of host governments in the jurisdictions in which we operate, or other events may cause estimates to change over time. Additionally, estimates may change to reflect acquisitions, divestments, new discoveries, extensions of existing fields and improved recovery techniques. 44 ANNUAL REPORT 2023


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该因素可能如何影响Woodside防爆舱的示例:防爆舱上或 相关防爆舱上的安全壳或其他运行事故一个运行事故可能导致多人死亡。 • •可能会导致严重的供应链中断,例如关键备件等待时间长,影响 ,包括对人类健康和安全、环境的影响,可能会导致我们运营的长期停电。 • 自然资源或文化资源,以及财务、法律和其他联合参与方或合同对手方可能主要是声誉影响。负责人力或技术能力的充分性。某些活动是在深水中进行的,在这些深水中开展的,在联合项目中的操作和能力, 哪些支持服务和退役活动更困难,可能不够。 • •  比浅水区更昂贵。墨西哥湾的深水区,non-compliance with laws and regulations may include and require significant time between a discovery and the time that administrative, civil and criminal penalties, demand for reimbursement Woodside can market its production. for government or regulatory actions, government orders, suspension • Natural disasters, earthquakes, social unrest, pandemic diseases or revocation of licences, permits, government contracts or approvals, (such as COVID-19) and criminal actions by external parties could and corrective action orders. result in injuries, loss of life, disruption of our operations or the loss or • Government policy objectives in the countries in which we do suspension of permits or other approvals. business, now or in the future, could take the form of increased • Our joint venture partners may have the ability to exercise veto rights governmental regulations (including in respect of restoration, to block certain key decisions or actions that we believe are in our or protection of the environment, greenhouse gas emissions, natural the joint venture’s best interests or approve those matters without our resources, and worker health and safety), redirection of product support. distribution (such as domestic gas reservation policies), changes in • Our partners and contractual counterparties may not be able to meet taxation regulation or enforcement (including, for example, changes in their financial or other obligations to the projects. In addition, the tax rates or increased focus on audits), taxation subsidies or royalties, actions of our partners, contractors and subcontractors could result nationalisation of resource assets or restrictions or moratoriums on in legal liability and financial loss for Woodside. our operations on government leases, limitations on periods of lease • Applicable laws and regulations may obligate Woodside to identify, retention, interference with the confidentiality and availability of avoid, mitigate and disclose environmental risks in various operational information, forced renegotiation of contracts, changes in laws and practices, which in turn could materially adversely affect our business, policies governing operations of foreign-based companies, trade financial condition or results of operations. We may also be required to sanctions, currency restrictions and exchange rate fluctuations and maintain financial assurance through bonds or insurance. other governmental steps. • A failure to comply with applicable laws, regulations and approvals • Actual or alleged violations of the securities laws that we are subject may result in the assessment of sanctions, including administrative, to could result in private or governmental litigation, civil penalties, civil, and criminal penalties, the imposition of investigatory, remedial, regulatory action and shareholder class actions. and corrective action obligations or the incurrence of capital • Downward adjustments of our reported reserves estimates could expenditures, the occurrence of restrictions, delays or cancellations indicate lower future production volumes or the impairment of assets. in the permitting, development or expansion of current or proposed  projects, and issuance of injunctions restricting or prohibiting some These impacts may lead to a loss in shareholder value, loss of market or all of our activities in a particular area. share to competitors, decreases in the value of assets, delays or stoppages in our operations, reduced capacity to fund capital projects, delayed or suspended regulatory approvals, legal liabilities and adverse impacts on Woodside’s reputation, social licence to operate and on the delivery of our strategy. Woodside had a fatality in 2023. The tragic loss of our colleague, a contractor employee, has led to the implementation of additional controls based on preliminary investigation insights into the incident. The external investigations into the incident are ongoing. How is Woodside managing these risks?  • Safe operation is fundamentally embedded through an extensive • Decommissioning is integrated into project planning. We work framework of controls that deliver strong operational performance in with our partners and technical experts to identify sustainable and our base business. beneficial post-closure options that minimise financial, social and • The framework includes production processes, drilling and environmental impacts. completions and well integrity management processes, inspection and • The framework is adaptable to enable us to maintain and improve maintenance procedures and performance standards. The framework our operating model and performance, target reliability, cost is supported and inspected on an ongoing basis by our regulators. discipline, emissions reductions and strong safety and environmental performance for both our existing business and future growth opportunities. WOODSIDE ENERGY GROUP LTD 45


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金融和市场与捕捉价值(无论市场是稳定还是波动)的能力相关的风险,以及管理与利率、商品价格和外汇波动以及通货膨胀相关的风险 。一般来说,伍德赛德无法控制影响市场发展和价格的因素。这个因素与伍德赛德有何关系?Woodside 必须具备良好的财务状况,以实现我们的战略目标,并在经济挑战时期保持弹性。几个因素可能会影响我们的地位,包括:市场和商品价格:伍德赛德公司的收入 主要来自碳氢化合物的销售。’Woodside收到的这些产品的价格是可变的,并受到Woodside公司控制范围以外的全球经济因素的影响。’我们寻求预测经济因素的变化,以使 我们能够在充满挑战的经济时期保持强大的市场地位。有关进一步资料,请参阅第6. 3节“额外披露”及财务报表附注A节。—资本管理:为了让伍德赛德继续 可持续地运营,我们必须做出与资本配置相关的风险知情的决策。我们寻求在商品价格周期内采用严格和均衡的资本管理方法。有关更多信息,请参阅第2.2节"资产管理"。–外汇风险:Woodside面临来自并非以美元计值的未来承担、金融资产及金融负债的外汇风险。有关更多信息,请参见 财务报表附注中的A节。利率风险:这是Woodside Founder的财务状况将因市场利率变动而波动的风险。’有关进一步情况,请参阅财务报表附注中的C节。 近年来经历的,可能会增加与开发、开采与长期计划相结合有关的不可预见成本。以及生产操作系统、IT系统和财务和 供求不平衡可能影响两个业务的商品价格会计系统。 • • 以及我们预测市场状况的能力决定了资产、商誉或其他无形资产的减值是否会对我们产生正面或负面影响。对我们报告的净收入和我们的能力产生重大负面影响Woodside可能会成为一个吸引力较低的合资企业合作伙伴。如果减值水平因商品价格下跌而导致股东回报减少。减值超过可供分配的利润。 • • • • 如果我们不准确地预测全球LNG 产品的需求,这些影响可能导致股东价值损失、市场损失,我们可能面临难以获得与竞争对手分享的长期销售合同、资产价值减少、延迟或理想的商业条款 。我们的运营中断、为资本项目提供资金的能力下降、如果我们衍生工具的交易对手无法履行其延迟或暂停的监管批准、法律责任和不利 义务,我们未来石油和天然气生产的较大比例会影响Woodside公司的声誉、社会经营许可以及我们的战略交付。   •  ’ 伍德赛德是如何管理这些 风险的?  • 我们的战略投资组合目标的实现需要大量的资金美元反映了伍德赛德的大部分基本现金资本支出,并得到了强劲的基本现金流的支持。 •’ 有关进一步信息,请以投资组合方式 和长期收购或付款销售报表中的"金融液化天然气附注"的A部分。 除现货市场外,请参阅协议附注C节。我们的低成本编制财务报表以获取 利率风险的进一步信息和资产负债表风险管理进一步管理的审慎方法。  减轻这种暴露。请参阅第6.3节"其他披露"我们根据行业惯例和 充分和财务报表附注A节中的保险,以进一步涵盖正常运营风险。— • 然而,Woodside并没有为所有潜在风险投保信息。因为并非所有风险都可以投保,而且由于我们业务的不同领域和全球市场的组合,资本管理的灵活方法使这一总体水平得以实现。 •   保险 覆盖范围由可用性决定,该可用性已调整以反映外部环境。我们的商业期权资本管理和成本/效益分析,考虑到战略重点是资本配置,资本纪律和 效率,伍德赛德的风险管理计划。  ’没有保险的损失和积极的资产负债表管理,包括商品,可能影响伍德赛德的财务表现。 ’例如,外汇 套期保值。Woodside不为Woodside套期保值购买收入损失保险,以保护资产负债表免受运营中断导致的下行影响。 • 我们广泛的商品价格风险框架, 尤其是在高资本金财务控制期间,包括对交易对手的监控,使这些风险得以支出管理。  46 2023年度报告


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People and culture Risks associated with the ability to attract, retain, develop and motivate key employees to succeed and safeguard both current or future performance and growth. How is this factor relevant to Woodside? People are key to the success of Woodside. We must build and maintain a capable workforce if we are to achieve our objectives. An effective operating model with a balanced organisation structure will allow us to conduct our operations and pursue new energy opportunities. For Woodside to remain an employer of choice, our culture must support our current employees and attract the best new candidates. Examples of how this factor may impact Woodside  • During periods of high demand for skilled resources, Woodside may These impacts may lead to a loss in shareholder value, loss of market be unable to fill critical roles at acceptable costs or at all, leading to share to competitors, decreases in the value of assets, delays or operational impacts. stoppages in our operations, reduced capacity to fund capital projects, • A limited ability to operate due to our people leaving critical roles. delayed or suspended regulatory approvals, legal liabilities and adverse • An inability to pursue innovation opportunities due to a skills shortage. impacts on Woodside’s reputation, social licence to operate and on the • Loss of key personnel or expert knowledge. delivery of our strategy. • An inability to reach timely agreements with employees including  where represented by third parties may result in industrial action.  How is Woodside managing these risks?  Woodside has a set of resourcing frameworks to attract, retain and We employ a direct engagement model to maintain effective develop our workforce to support both base business and growth employee and industrial relations. We engage with employees and opportunities. We recognise and value the benefits of creating an their representatives where required and strive to maintain positive inclusive and diverse working environment. relationships. We proactively engage our major contractors and suppliers to strengthen alignment with expectations, securing capability and pricing to meet future business needs. Digital and cybersecurity Risks associated with adopting and implementing new technologies, whilst safeguarding our digital information and landscape (including from cyber threats) across our value chain. How is this factor relevant to Woodside? Woodside must relentlessly protect the confidentiality, integrity and availability of digital information and operational technologies. Woodside’s technology systems including artificial intelligence and machine learning technologies, may be targeted by an internal or external malicious act or our systems may be disrupted unintentionally. Additionally, the cost of implementing and maintaining effective technology systems may be higher than anticipated. While our technology controls are designed to protect against all causes of disruption, we cannot be certain that they will protect our systems in all cases. Refer to section 4.1.6—Risk management and internal control and section 6.3—Additional disclosures for further information on cybersecurity. Examples of how this factor may impact Woodside  • In the event of a cyber attack, Woodside’s confidential or sensitive These impacts may lead to a loss in shareholder value, loss of market information may be made public or held for ransom. share to competitors, decreases in the value of assets, delays or • Our operations may be disrupted if an attacker gains access to our stoppages in our operations, loss of revenue, increased expenses, control systems. reduced capacity to fund capital projects, delayed or suspended • Litigation and governmental proceedings arising from the occurrence regulatory approvals, legal liabilities and adverse impacts on Woodside’s of a cyber attack. reputation, social licence to operate and on the delivery of our strategy. • Potential adverse impacts on our reputation and the safety of our  employees and the communities in which we operate.  How is Woodside managing these risks?  We are committed to the protection of our people, assets, reputation Our operating model aims to continuously assess and determine and brand through securely enabled digital technologies. access permissions to critical information or data, while consolidating, Digital risks are identified, assessed and managed based on the business simplifying and automating security controls. criticality of our people, data and systems, and may be required to be Our exposure to cyber risk is managed by a control framework to segregated and isolated. Digital risks include third parties, including identify, contain and recover from cyber events in a timely manner, and suppliers and service providers, within our supply chain. embeds a cyber-safe culture across the company, with our joint venture participants and in our supply chain. However, due to the rapid evolution of cyber threats, there can be no certainty that such controls will be sufficient to prevent all security breaches. WOODSIDE ENERGY GROUP LTD 47


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3.10我们的业务资源储量和报表Woodside在2023年共生产2.01亿桶油当量,包括1861亿桶油当量生产用于销售和150万桶油当量主要用作运营燃料的生产。1截至2023年12月31日,Woodside的剩余探明(1P)储量为2,450.1万桶油当量,探明加可能(2P)储量为3,757.1万桶油当量,  而剩余的最佳估计(2C)应急资源为5,902.0百万桶油当量(表1)。’的 first-time booking of reserves at Trion in Mexico and Mad Dog Southwest in the US Gulf of Mexico increased proved reserves by 204.1 MMboe and proved plus probable reserves by 300.0 MMboe (shown as extensions and discoveries in Table 2), of which: • final investment decision and regulatory approval of the field development plan at Trion in August 2023 increased proved reserves by 194.8 MMboe and proved plus probable reserves by 287.2 MMboe; and • approval of the Mad Dog Southwest Extension project increased proved reserves by 9.3 MMboe and proved plus probable reserves by 12.7 MMboe. Revisions of previous estimates and transfers in 2023 resulted in a net increase of 61.8 MMboe for proved reserves and 17.8 MMboe for proved plus probable reserves. Key drivers for these revisions include: • asset optimisation, including injector to producer conversions, and field performance at Angostura and Ruby in Trinidad and Tobago contributed to proved and proved plus probable reserves increases of 13.0 MMboe and 19.3 MMboe, respectively • improved overall field performance and technical updates in North West Shelf increased proved reserves by 49.7 MMboe. North West Shelf proved plus probable reserves decreased by 8.9 MMboe, due to the transfer of several late life undeveloped projects to 2C contingent resources, partially offset by improved overall field performance • performance based revisions at Shenzi resulted in decreases in both proved and proved plus probable reserves of 13.4 MMboe and 30.2 MMboe, respectively • improved overall field performance and technical updates at Pluto and Macedon contributed to proved plus probable reserves increases of 28.4 MMboe and 14.7 MMboe, respectively. Additionally, in 2023, Woodside completed a transaction whereby Calgary-based Paramount Resources took a 50% equity interest in, and operatorship of, 28 leases of the Liard field in Canada. The transaction resulted in Woodside’s 2C contingent resources decreasing by 2,241.2 MMboe. Voluntary relinquishment of Magellan in Trinidad and Tobago, and Wildling in the US Gulf of Mexico resulted in a 77.2 MMboe decrease in 2C contingent resources. The reclassification of undeveloped reserves to developed reserves is discussed in the Undeveloped Reserves section of this Reserves and Resources Statement. Unless stated otherwise, the following apply to this Reserves and Resources Statement2: The effective date for reserves and resources estimates is 31 December 2023. Proved reserves are calculated using SEC-compliant economic assumptions and pricing. Production is reported for the period from 1 January 2023 to 31 December 2023. Reserves, resources and production stated are Woodside’s net share and inclusive of fuel consumed in operations. All numbers are internal estimates produced by Woodside. Estimates of reserves and contingent resources should be regarded only as estimates that may change over time as further production history and additional information becomes available. Table 1: Woodside’s reserves3,4,5,6 and contingent resources7 overview (net Woodside share, as at 31 December 2023)  Natural gas8 NGLs9 Oil & condensateTotal10Fuel included Bcf11 MMbbl12 MMbblMMboe13in total MMboe Proved14 developed15 and undeveloped16 10,496.9 21.0587.52,450.1228.1 Proved developed 2,582.1 18.7266.0737.763.5 Proved undeveloped 7,914.7 2.3321.61,712.5164.6 Proved plus probable17 developed and undeveloped 16,024.1 37.1908.73,757.1338.9 Proved plus probable developed 3,759.1 32.9382.41,047.888.7 Proved plus probable undeveloped 12,264.9 4.2526.32,682.3250.1 Contingent resources18 27,786.8 80.6946.55,902.0362.3 Small differences are due to rounding  48 ANNUAL REPORT 2023


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储备金和或有资源估计数未按风险进行调整。根据美国证券交易委员会(SEC)的规定,根据 净利息(不包括其他人拥有的特许权使用费)估计和报告已证明的储量,并根据SEC规则确定 S-X规则4-10(A) 。除非有证据表明现有经营合同的续签是合理确定的,否则对经济上可生产储量的估计仅反映合同到期前的期间。开采碳氢化合物的项目必须已经开始,或者操作员必须合理地 确定将在合理的时间内开始。使用了广泛的工程和地球科学方法,包括性能分析、数值模拟、井模拟和地质研究,以建立对估计数量的高度置信度。SPE-PRMS指南允许(除其他事项外) 价格和成本上升,因此,根据这些指南进行的数量估计将采用不同于美国证券交易委员会规定的数量估计的基础。已探明储量加可能储量和2摄氏度或有资源估计值比已探明储量估计值更具不确定性。治理和保证伍德赛德有几个旨在为储量和或有资源报告提供保证的流程,包括其储量和资源政策、石油资源管理程序、储量和资源指南、年度员工培训和最低经验水平。伍德赛德储备和资源政策要求对所有拥有材料储备的项目或油田进行至少每四年一次的外部审计。此外,伍德赛德拥有一支专职和独立的企业储备团队(CRT),负责监督和保证储量和资源评估及报告流程。储量和资源由直接负责开发和生产活动的团队中的 员工进行估计。这些人员接受了储量报告基本原理方面的培训,并每年获得CRT的批准。CRT每年审查储量评估,以确保技术质量、遵守内部发布的指南以及遵守美国证券交易委员会和SPE-PRMS的报告要求(视情况而定)。所有储量和资源均由伍德赛德石油储备和资源评估师S审核和批准,并在公开报告前得到高级管理层和董事会的批准。作为一个整体,储量和资源声明已得到斯蒂芬斯的批准。S先生拥有澳大利亚新南威尔士大学的石油工程学士学位,并拥有20年的相关工作经验。表2:已探明和已探明的储量加上可能的已开发和未开发储量对账(净伍德塞德股份,202323 177.9 121.00.40.5172.5278.2204.1300.0生产1 -809.0-809.0-7.3-51.8-51.8-201.0-201.0储量截至2023年12月31日 10,496.9 16,024.121.037.1587.5908.72,450.13,757.1储量中包括的燃料截至2023年12月31日 1,297.5 1,927.50.50。70.00.0228.1338.9小幅差异是由于舍入 伍德赛德能源集团有限公司49


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表3:2C应急资源调节(于二零二三年十二月三十一日的伍德赛德份额净额)天然气NGL石油及凝析油总BcfMbblMbblMbboe于二零二二年十二月三十一日的或然资源41,589.188.81,276.78,661.9收购和撤资—12,774.60.00.0—2,241.2扩展和发现0.00.00.00.0转入/转出 储量—58.60.4—278.5—288.4修订以前估计—969.4 0—8.6—51.7—230.3截至2023年12月31日的应急资源4.902.0小差异是由于四舍五入导致的。已探明 已开发和未开发储量(净伍德赛德股份,截至2023年12月31日)天然气NGL石油及凝析油国家总资产BcfMbblMbblMboe已开发 未开发至全部已开发未开发澳大利亚大冥王星24 764.2155.3919.50.00.09. 61.911.5143.629.2172.8巴斯海峡.27.463.913.577.4西北 搁板25 825.6 0.0825.64.00.04.026.40. 026.4175.30.0175.3 Exmouth 26 491.8 108.9600.70.00.00.025.71 @ 527.2112.020.6132.6斯卡伯勒27 0.0 7,336.07,电话:336.00.00.00.00.00.00.01,287.01,287.0美国墨西哥湾28 87.816.2104.06.11.37.4197.268.7265.92 18.772.9291.6其他国际29 133.1233.7366.80.00.00.8248.32 49.124.2289.3313.4总准备金2,582.17,914.710,电话:496.918.72.321.0266.0321.6587.5737.71,712.52,450.1截至2023年12月31日 储备中包含的燃料359.5 938.01,297.50.40.10.50.00.00.063.5164.6228.1微小差异是由于表5四舍五入所致:已探明储量加可能已开发和未开发储量(净伍德赛德股份,截至 2023年12月31日)天然气石油和凝析油国家总资产BcfMbblMbblMboe已开发未开发总计已开发未开发总澳大利亚大冥王星 1,235.9243.11,479.00.20.10.315.73.118.8232.745.8278.5巴斯海峡464.2 66.05 30.117.31.819.110.21.511.7108.914.9123.8西北大陆架1,088.0 0.01,088.05.60.05.635.50.035.5232.00.0232.0 Exmouth 619.1 272.com @ 892.00.00.00.035.13.438.6143.751.3195.1斯卡伯勒0.0 11,电话:461.411,461.40.00.00.00.00.00.02,010.82 010.8美国墨西哥湾131.225.4156.69.82.212.0284.4100.9385.43 17.2107.6424.9其他国际 220.8196.1416.90.00.00.01.4417.44@8.940.2451.8492.0总储量3,759.112,264.916,电话:024.132.94.237.1382.4526.3908.71,074.82,682.33 757.1截至2023年12月31日列入储备的燃料927.50.70.10.70.00.00.088.7250.1338.9较小差异是由于四舍五入所致50 2023年年度报告                                  


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表6:按区域分列的2C应急资源汇总表(于二零二三年十二月三十一日的伍德赛德净份额)天然气 天然气石油及凝析油总国家资产BcfMbblMbblMboe澳大利亚大冥王星1号,061.80.020.2206.5巴斯海峡581.7 32.151.5185.7西北大陆架539.0 4.335.91 34.8埃克斯茅斯709.4 0.046.5171.0斯卡伯勒1,632.2 0.00.0286.4浏览30 4,403.3 8.3117.5898.3大日出特别制度区日出31 1,778.00.075.6387.5美国墨西哥湾239.935.8294.7372.6加拿大Liard18 14,225.70.00.02,495.7其他国际2,616.00.0304.6763.6资源共计27,786.880.6946.55,902.0微小差异是由于未开发储量四舍五入所致于2023年12月31日,伍德赛德剩余的已探明未开发储量为 1,712. 5百万桶油当量,较二零二二年十二月三十一日的1,615. 2百万桶油当量增加97. 2百万桶油当量(表7)。              ’在最终投资决定和 监管部门批准Trion油田开发计划以及Mad Dog西南扩建项目批准之后,扩建和发现使已探明未开发储量增加了2.041亿桶油当量。2023年,87.7百万桶当量的探明未开发储量转换为探明已开发储量, 在Mad Dog二期(5600万桶油当量)、Shenzi North(1050万桶油当量)、Atlantis(870万桶油当量)和Pyrenees(110万桶油当量)的开发井启动,并完成海上冥王星水处理(1130万桶油当量)。技术研究和性能导致已探明未开发储量减少了3.4百万桶当量。商品价格相对于2022年的影响导致Sangomar已探明未开发储量减少15.8百万桶油当量。Julimar Brunello的未开发储量自最初报告之日起已超过五年未开发,预计将分阶段开发,以履行长期合同承诺。该项目包含在公司业务 计划中,表明了继续开发的意图。二零二三年已探明未开发储量的变动按类别概述于表7。表7:已证实未开发准备金对账(于二零二三年十二月三十一日的伍德赛德股份净额 )于二零二二年十二月三十一日的MMboe总储备1,204.1对以前估计数的修订及 其他—3.4开发计划变动0.0价格—15.8收购及撤资0.0截至2023年12月31日的储备1,712.5由于四舍五入导致出现小幅差异截至2023年12月31日,Woodside页岩 剩余已探明及可能未开发储量为2,682. 3百万桶油当量,较二零二二年十二月三十一日的2,524. 5百万桶油当量增加157. 7百万桶油当量。           ’与Trion和Mad Dog Southwest相关的扩展和发现增加了 已探明储量和可能未开发储量300.0百万桶油当量。2023年,1.301亿桶当量的已探明和可能未开发储量转换为已探明和可能已开发储量,其中Mad Dog二期(71.7亿桶当量)、Shenzi North(28.6亿桶当量)、Atlantis(15.8亿桶当量)和Pyrenees(1.3亿桶当量)的 开发井启动,并完成了海上冥王星水处理(12.7亿桶当量)。此外,220万桶油当量的西北大陆架未开发项目被转移到2C应急资源。2023年,Woodside在全球范围的发展活动上花费了53亿美元。其中,47亿美元用于推进已于2023年实现开发状态或预计在未来开发完成时实现的项目的已探明未开发储量的转换。伍德能源集团有限公司51


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美国投资者的其他信息SEC禁止石油和天然气公司在提交给SEC的文件中披露 油气储量估算(根据SEC的定义)以外的石油或天然气资源估算。‘’在本报告中,Woodside使用某些术语包括石油和天然气数量的估计,如已证实的加可能(2P) 储量、已证实的加可能(2C)或有资源、已证实的加可能、已证实的和未开发的、已证实的和未开发的、已证实的可能开发的 未开发的、已证实的或有资源的其他描述,这些术语包括可能不符合SEC对已证实的、可能的和可能的储量定义的石油和天然气数量,并且 SEC的指导方针严格禁止Woodside将其包括在提交给SEC的文件中。‘’‘’‘’‘’‘’‘’‘’‘’’’这些估计值本质上比探明储量的估计值更具投机性,并且将需要在相当多的年份 内进行大量的资本支出来实施回收,因此伍德赛德公司面临的风险要大得多。此外,实际钻探位置和最终可能从伍德赛德公司的财产中开采的数量可能 有很大差异。’伍德赛德没有承诺钻探,也可能不会钻探,所有钻探地点已归因于这些数量。敦促美国投资者仔细考虑Woodside公司向SEC提交的文件 中的披露,这些文件可在www. sec. gov上查阅。储量和资源声明注释1生产量是2023年1月1日至2023年12月31日期间生产的天然气、天然气液体(NGL)、凝析油和石油的量,并转换为1000万桶原油,用于储量调节的特定目的。’‘’‘’本储量和资源量报表中的产量数据与 本报告其他地方以及Woodside公司季度报告中报告的产量数据不同,因为本储量和资源量报表中报告的产量数据包括运营中消耗的所有燃料,但不包括冥王星超过储量工作利益 百分比的110万桶油当量’ 通过冥王星—KGP互连器处理的非操作参与者。小差异是由于四舍五入造成的。2 Woodside是一家澳大利亚公司 ,在澳大利亚证券交易所、纽约证券交易所和伦敦证券交易所上市。Woodside根据SEC法规报告其探明储量,该法规也符合 SPE—PRMS指导方针,并根据SPE—PRMS指导方针准备和报告其探明储量和可能储量和2C应急资源。Woodside使用与SPE—PRMS一致的定义报告所有 石油资源估计。3对于海上石油项目,参考点定义为浮式生产储油和卸载设施 (FPSO)或平台的出口,而对于陆上天然气项目,参考点定义为下游(陆上)天然气处理设施的出口。4石油储量是指已证明从已知累积物中 可开采的石油的估计数量,该已知累积物中的公司拥有重大利益,在当前预期的生产方法、操作条件、价格和成本下,从给定日期起按商业利率开采。‘’伍德赛德报告了储备 ,包括运营中消耗的所有燃料。已探明储量是根据SEC的规定进行估计和报告的,这些规定也符合SPE—PRMS准则。 符合SEC标准的探明储量估计使用了一种更具限制性的、基于规则的方法,通常低于仅根据SPE—PRMS 指南编制的估计值,原因之一是要求使用基于报告公司2011财年12个月期间第一个月价格平均值的商品价格。’ 5评估经济价值,以支持SPE—PRMS(2018)储量和资源分类,使用伍德赛德投资组合经济假设(伍德赛德PEAs)。伍德赛德的PEAs每年审查一次,或更经常,如果需要。审查是基于历史数据和经济变量的预测估计,如产品价格和汇率。Woodside PEAs是由Woodside Board批准的。 还考虑了个别项目的具体合同安排。6 Woodside公司使用确定性和概率性方法来估计油田和项目层面的储量和或有资源。所有探明储量估计值均采用确定性方法估算,并根据SEC法规以净利息为基础进行报告 ,并根据SEC法规S—X的第4—10(a)条确定。除非另有说明, 公司或地区一级报告的所有石油估算均按类别通过算术求和进行汇总。 由于算术求和的组合效应,累计探明储量可能是一个保守估计。‘


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4.1治理声明公司治理4.1.1伍德赛德的公司治理致力于高水平的公司治理,并培养道德行为、诚信和尊重的文化。董事会负责伍德赛德的整体公司治理。伍德赛德和S的公司治理模式如下图所示。伍德赛德管理系统(WMS)描述了伍德赛德的工作方式,使伍德赛德能够了解和管理其业务,以实现其目标。它定义了伍德赛德员工和承包商工作的范围。WMS 为我们随时随地的运营建立了一种通用方法。伍德赛德继续审查并在必要时加强我们的公司治理政策和实践。我们经常考虑伍德赛德证券上市市场的发展,包括澳大利亚证券交易所(ASX)、伦敦证券交易所(LSE)和纽约证券交易所(NYSE)。我们的做法将随着我们不断寻求在我们多司法管辖区业务的背景下加强我们的治理框架而不断发展。利益相关者董事会审计与风险 人力资源与可持续发展委员会 薪酬委员会FICERGOVERNANCE COMMITTEECOMMITTEE 独立保证 管理治理和保证战略权威外部审计 伍德赛德内部审计 风险管理系统包括公司必须 遵守2001年公司法、澳大利亚证券交易所上市规则、英国上市规则、英国披露指南和透明度规则、英国市场滥用法规、纽约证券交易所上市公司手册和美国证券法适用于伍德赛德作为外国私人发行人和其他适用的澳大利亚和国际法律的价值观和政策。本公司治理声明(声明)报告了伍德赛德和S的主要治理原则和实践。澳交所上市规则要求 公司报告其遵守澳交所公司治理委员会S原则与建议(ASXCGC建议)第四版所载公司治理建议的程度。英国 披露指引和透明度规则、纽约证券交易所上市标准和美国证券法也要求公司报告其治理安排和适用的治理代码。ASXCGC建议公开 可从 获取Https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-fourth-edn.pdf. ASXCGC的建议并不引用本声明。如本声明所示,全年伍德赛德遵守了ASXCGC的所有建议。伍德赛德还必须遵守伦敦证交所、纽约证交所和美国证券交易委员会的某些治理要求。有关详细信息,请参阅与纽约证交所公司治理要求的差异一节。该声明于2024年2月27日有效(除非另有说明),并已获董事会批准。本声明中提及的所有董事会和委员会章程以及政策和文件的副本均可在我们网站的公司治理和政策部分获得,网址为: wood side.com。伍德赛德能源集团有限公司53


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4.1.2董事会角色和职责章程规定,公司的业务和事务由董事会或在董事会的领导下管理。董事会的核心作用是确定公司的战略方向,遴选和任命首席执行官(CEO),并监督公司的管理和业务活动 。董事会S的角色、权力、职责和职能在董事会章程中正式确定。理事会每年都履行《宪章》规定的中心作用。《宪章》规定了明确保留给董事会的事项和职能,以及授予首席执行官和管理层的权力。董事会章程和向首席执行官和管理层授予董事会权力的规定定期进行审查。董事会在本年度开展的一些重要活动包括:监督管理层S对重大安全事件的反应,包括北兰金建筑群承包商雇用的一名同事的死亡和伍德赛德·S战略,并提供意见和指导,包括管理S战略的执行,监测某些宏观经济和地缘政治事件对全球能源市场的影响,任命利兹·韦斯科特为执行副总裁总裁澳大利亚业务,从2023年6月起实施减排计划,以实现公司的中短期减排目标,并支持伍德赛德S路径实现其到2050年或更早实现净零股权范围1和2温室气体排放的目标,以及考虑采用范围3减排目标。在开发墨西哥Trion资源的最终投资决定之前,管理层对政策和监管发展做出了S的回应, 包括对澳大利亚监管决策的法律挑战,包括出售10%在斯卡伯勒与日本液化天然气合资企业中的非营运参与权益2、碳捕获和封存研究、H2 OK氢气项目、斯卡伯勒和冥王星扩建项目以及Sangomar油田开发项目的进展,以及美国墨西哥湾深水Mad Dog二期项目和深水项目神子北项目的投产,以及任命两名新董事进入董事会。董事会组成章程规定,公司董事不得超过12人,不得少于3人。截至本报告之日,董事会由11名独立非执行董事和首席执行官组成。下一页显示了每一位现任董事和在本年度任职的董事以及他们被任命为董事的日期。目标是净权益范围1和2温室气体排放,相对于代表2016-2020年净权益范围1和2温室气体排放总量的年度平均权益范围1和2的起始基数,可能会根据2021年前具有FID的生产或受制裁资产的潜在权益变化进行调整(上调或下调)。待交易完成,目标为2024年第一季度。2023年年报


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理查德·戈伊德,首席执行官 梅格·O尼尔·拉里·阿奇博尔德·BCom,FAICD BSC(海洋工程),BSC(化学学士(地球科学),BA (地质学),MBA工程),MSC(海洋系统管理) 主席:自2018年4月起担任主席。 首席执行官兼董事管理总裁任期:董事,自2017年2月起,任期:董事,自2017年8月起, 任期: 董事,自2021年8月起。要求在2026年的年度股东大会上重新选举。在2024年的年度股东大会上需要连任。 独立:不独立:是独立: 是 经验:O Neill女士加入伍德赛德的经验:阿奇博尔德先生以前的工作经历:戈伊德先生在2018年 工作了24年,并在康菲石油担任过多个高级职位,在那里他在Wesfarmers Limited工作了8年, 在那里担任过 高管职位,包括首席运营官和首席执行官 官,执行副总裁总裁发展高级副总裁,业务发展官 2005年至2017年底。GOYDER 先生和总裁开发与勘探执行副总裁高级副总裁先生也曾担任澳大利亚B20 与市场营销委员会主席。从2021年4月到8月探索。 在加入 2021年的主要商业咨询机构康菲石油之前,奥尼尔女士一直担任代理首席执行官,直到她成为阿奇博尔德先生。在阿奇博尔德先生从国际经济论坛(包括 正式任命为 职位)在阿莫科工作了29年。1980年至1998年和1998年至2008年担任20国集团所有经济体的商界领袖)从 担任过各种职位,包括领导勘探在加入伍德赛德之前,奥厄德·尼尔女士在2013年2月至2014年12月期间在 工作了23年。 在埃克森美孚工作了数年,项目覆盖全球多个地区。委员会成员: 运营和高级领导职位的主席。委员会成员:审计和风险、可持续发展和 提名和治理出席提名其他委员会和董事会治理委员会。会议。 委员会成员:出席董事会委员会。委员会会议。 现任董事职位/其他利益:  现任董事职位/其他利益: 主席:澳航有限公司(自2018年以来), 主席:亚利桑那大学地球科学大学主席:澳大利亚能源生产商 Channel 7 Telethon Trust (自2018年以来),West (自2022年以来)。咨询委员会(自2019年以来)。澳大利亚交响乐团 董事内部上市实体的其他董事职位:美国石油学会 (自2018年以来)和澳大利亚足球 联盟 过去三年:零。委员会(自2017年以来)。戈伊德先生将从 (自2022年起)、和解西澳(自2022年起担任澳航董事长)、西澳场地及活动私人有限公司(自2019年起)以及西澳交响乐团(自2019年起)退休(自2019年起),以及西澳交响乐团(自2019年起)(自 2019年起)。 成员中上市实体的其他董事职位:国家首席执行官女性过去三年: 石油委员会(美国)和西澳大学商学院顾问委员会。 其他:美国商会( )名誉理事。 过去三年内 内部上市实体的其他董事职位: 零 伍德赛德能源集团有限公司55


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阿肖克·贝拉尼 阿诺·布鲁拉克·弗兰克·库珀,AO M.S.工程硕士 工程学学士,FCA,FICD任期:董事 自2024年1月起, 任期:董事自2023年3月起,任期:董事自2013.1年2月起需在2024年2月举行的年度股东大会上选举2024. re-election required at AGM in 2026. Independent: Yes Independent: Yes Independent: Yes Experience: Mr Cooper was a Partner at Experience: Mr Belani joined SLB (formerly Experience: Mr Breuillac had a 40-year PricewaterhouseCoopers from 2006 until Schlumberger) in 1980 and served as a senior career with TotalEnergies SE, including as his retirement in 2012, and a director of the executive of SLB from 2011 until his retirement President Middle East, Senior Vice President Insurance Commission of Western Australia in 2022, Mr Belani held several senior executive E&P, Continental Europe and Central Asia, until September 2022. Prior to joining roles at SLB including President Reservoir and seven years as President Exploration PricewaterhouseCoopers, Mr Cooper was a Characterization, Executive Vice President & Production before his retirement at the partner of Ernst & Young from 2002 to 2005 Technology and most recently, Executive end of 2021. From 2021 to 2022, Mr Breuillac and managing partner of Arthur Andersen Vice President New Energy where he was continued as Senior Advisor to the Chair and from 1991 to 2002. responsible for deploying differentiated Chief Executive Officer of TotalEnergies. Committee membership: Chair of the Audit technologies and practices to decarbonise Committee membership: Chair of the Human & Risk Committee. Member of the Human exploration and production operations, and Resources & Compensation Committee. Resources & Compensation, and Nominations the development of new avenues of growth Member of Sustainability and Nominations & Governance Committees. in emerging markets with carbon-neutral & Governance Committees. Current directorships/other interests: technologies. Mr Belani continued to work  as a Senior Advisor to SLB from 2022. Current directorships/other interests: Director: Wright Prospecting Pty Ltd Director: Trident Energy Ltd (since 2022) (since 2022), St John of God Australia Limited Committee membership: Member of the and Géosel Manosque SAS (since 2022). (since 2015) and South32 Limited (since 2015). Sustainability, Audit & Risk and Nominations  & Governance Committees. Member: Board of ACL (Association des Trustee: St John of God Health Care Current directorships/other interests: diplomes de l’ECL). (since 2015). Other: President of ECL (Ecole Centrale de Other directorships of listed entities within Director: AMGreen Group (since 2024), Lyon) Endowment Fund. the past three years: Nil. Gentari Sdn. Bhd. (since 2023) and  Enervenue, Inc. (since 2021). Other directorships of listed entities within Member: Board of AStar, the agency for the past three years: Nil. science and technology for the Government  of Singapore.  Other directorships of listed entities within  the past three years: Nil.  1 Anticipated to retire from the Board at or before the Annual General Meeting in April 2024. 56 ANNUAL REPORT 2023


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Swee Chen Goh Ian Macfarlane Angela Minas BSc(信息科学),MBA前澳大利亚联邦部长(资源;MBA 金融,BA管理研究能源;工业和创新),FAICD任期:董事自2020年1月起,任期:董事自2016年11月起,任期:董事自2023年4月起,     re-election required at AGM in 2026. re-election required at AGM in 2026. re-election required at AGM in 2026. Independent: Yes Independent: Yes Independent: Yes Experience: Ms Goh joined Shell in 2003 and Experience: Mr Macfarlane served as director Experience: Ms Minas is an experienced was the Chair of Shell Companies in Singapore of METS Ignited Ltd and was Australia’s financial executive with strong capital markets from 2014 until her retirement in 2019. longest serving Federal Resources and Energy experience, including six years as a public During her tenure at Shell, Ms Goh served on Minister, and the Coalition’s longest serving company Chief Financial Officer (CFO) at the boards of a number of Shell joint ventures Federal Industry and Innovation Minister, with Constellation Energy Partners LLC and DCP in China, Korea and Saudi Arabia. Prior to over 14 years of experience in both Cabinet Midstream LLC. Ms Minas spent the first 20 joining Shell, Ms Goh worked at Procter & and shadow ministerial positions. Prior to years of her career in investment banking Gamble and IBM. entering politics, Mr Macfarlane was the and management consulting, including as President of the Queensland Graingrowers Arthur Andersen’s Partner leading the North Committee membership: Member of Association from 1991 to 1998 and the American oil and gas consulting practice and the Human Resources & Compensation, President of the Grains Council of Australia at Leidos (formerly known as SAIC) as Senior Sustainability and Nominations & Governance from 1994 to 1996. VP, global consulting leader. Committees.  Committee membership: Member of Committee membership: Member of the Current directorships/other interests: the Human Resources & Compensation, Audit & Risk, Sustainability and Nominations Chair: Nanyang Technological University (since Sustainability and Nominations & Governance & Governance Committees. 2021) and National Arts Council (since 2019). Committees. Current directorships/other interests: Director: Carbon Solutions Holdings Pte Current directorships/other interests: Director: Vallourec S.A. (since 2021). Ltd (since 2022), Carbon Solutions Platform  Pte Ltd (since 2022), Carbon Solutions Director: Sovereign Manufacturing Automation Member: Rice University Business School for Composites Cooperative Research Board of Advisors, National Association Investments Pte Ltd (since 2022), Carbon Centre (since 2023), CSIRO (since 2021) and of Corporate Directors, Women Corporate Solutions Services Pte Ltd (since 2022), JTC  Corporation (since 2022), Singapore Airlines Toowomba and Surat Basin Enterprise Board Directors. (since 2018).  Ltd (since 2019) and Singapore Power Ltd  Other directorships of listed entities within (since 2019). Member: Fellow of the Australian Institute of the past three years: Westlake Chemical Company Directors, Toowoomba Community  Member: Singapore Legal Services  Partners (2016 to 2023) and Crestwood Equity Advisory Committee of the University  Commission, Centre for Liveable Cities  Partners L.P. (2022 to 2023). of Queensland Rural Clinical School and  Advisory Panel and Singapore Research, Mooloolaba and the Spit Association. Innovation and Enterprise Council.  Other directorships of listed entities within  Other directorships of listed entities within the past three years: Nil. the past three years: CapitaLand Investment  Limited (2017 to 2022).  WOODSIDE ENERGY GROUP LTD 57


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Ann Pickard Gene Tilbrook Ben Wyatt BA,MA BSc,MBA,FAICD LLB,MSc任期:董事自2016年2月起,任期:董事自2014年12月起。1任期:董事自2021年6月起,    在2025年的年度股东大会上需要连任。 独立:是的,需要在2025年的年度股东大会上连任。独立:是的, 经验:蒂尔布鲁克先生曾担任壳牌高级管理人员独立人士:是的,经验:皮卡德女士于2000年加入壳牌,在此期间担任 西澳大利亚财务主管和Wesfarmers Limited高管,工作经历:怀亚特先生在1985年至2009年期间在西部地区任职,并在许多 高管中任职,包括1985年至2009年在澳大利亚立法议会担任董事首席财务官15年,曾担任董事、全球 金融和董事业务主管等职位,其中包括担任澳大利亚西部财务主管业务及战略主管,以及 Development成员。以及壳牌天然气和电力执行委员会的财政、能源和土著部长。 委员会成员:审计事务和土地。 此外,怀亚特先生还让皮卡德女士于2016年从壳牌退休。在加入 &Risk、人力资源和薪酬以及各种影子内阁投资组合(包括加入壳牌)之前,皮卡德女士在 提名和治理委员会工作了11年 。影子财长(2008年至2017年)和美孚,1998年与埃克森美孚合并。 负责土著头衔和皮尔巴拉现任董事/其他兴趣: 委员会 成员:进入议会前的 主席,怀亚特·董事先生:Orica Limited(自2013年以来)。 可持续发展委员会。 成员在人力资源和薪酬私人执业中担任律师 , 成员:澳大利亚研究所终身研究员和西澳大利亚提名和治理委员会办公室成员。公司董事 。公诉董事。现任董事职务/其他 兴趣: 委员会内上市实体的其他董事职务:董事成员:来宝集团。(自2021年以来) 过去三年:GPT集团有限公司人力资源与薪酬、审计和KBR公司(自2015年以来)。 (2010年至2021年)。&风险、提名和治理成员:首席执行官、妇女委员会和 委员会。怀俄明大学基金会董事会。 目前的董事职位/其他兴趣: 董事内 上市实体的其他董事职位:APM集团(自2022年以来),力拓过去三年:Nil. 有限公司(自2021年以来),怀亚特马丁私人有限公司(自2021年以来),西海岸老鹰队(自2021年以来),珀斯国际艺术节(自2021年以来),Telethon 儿童研究所(自2021年以来)。成员:西澳大学商学院顾问委员会、澳大利亚公司董事学会和澳大利亚资本股权私人有限公司顾问委员会。过去三年内其他上市公司的董事职位:无Christopher Haynes、OBE Sarah Ryan Bsc、DPhil、FReng、Ceng、FIMeche、FIEAust BSC(地质学)、BSC(地球物理)(荣誉1)、PhD(石油和地球物理)、FTSE独立:YES 独立:YES经历:Dr Haynes在伍德赛德服务11年后于2023年4月28日退休 经验:Ryan博士在伍德赛德董事会服务十年后于2023年4月28日退休。 on Woodside S董事会。1将于2024年2月28日从董事会退休。58 2023年年报


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董事聘任、入职培训和继续教育都是新的非执行董事须签署委任书,列明委任的主要条款及条件,包括职责、权利及责任、预计的时间承诺,以及董事会对彼等 参与委员会工作的期望。执行董事和其他高级行政人员签订雇用协议,规定其雇用条款。伍德赛德在任命高级管理人员之前会进行广泛的背景和筛选调查。伍德赛德S高级管理人员的详细情况见第4.1.4节《执行领导团队》。伍德赛德在提名董事供股东选举之前,还会进行广泛的背景和筛选调查,包括对性格、经验、教育程度、犯罪记录和破产历史的调查。伍德赛德在会议通知所附的说明说明中向股东提供其拥有的有关董事竞选或连任的所有重要信息。为所有新董事提供入职培训。它包括一本全面的入职手册,与首席执行官和高级管理人员的讨论,以及在任命时或在下一次实地考察中与董事会一起访问伍德赛德S主要运营部门的选项。S每年完成问卷调查,以评估每个董事履行其对公司义务所需的技能和知识。伍德赛德至少每年考虑新董事和现有董事进行职业发展的必要性,以发展和保持有效履行董事职责所需的技能和知识,并为董事提供发展和保持所需技能和知识的机会。董事参加持续专业教育课程,包括行业研讨会和经批准的教育课程,这些课程由公司在适当情况下支付费用。董事薪酬支付给董事(执行董事及非执行董事)的薪酬详情载于2023年薪酬报告第4.3节薪酬 报告。薪酬报告亦载有有关公司厘定董事及高级管理人员薪酬性质及数额的S政策,以及该政策与公司业绩之间的关系。董事会获取信息和独立建议根据董事利益冲突政策,董事可以直接获取公司管理层成员以及管理层拥有的公司信息。董事有权 获得独立的法律、会计或其他专业意见,费用由S承担,前提是要求提供该等意见的请求获主席批准。如果是主席提出的请求,则需要非执行董事的多数批准。董事出席会议董事在任,委员会成员和董事出席2023年人力资源期间的会议提名董事  董事会审计与风险与薪酬可持续发展与治理帮助1 出席2董事高管 梅格·O·尼尔 12 128543非执行董事 拉里·阿奇博尔德 12 128844433 Arnaud Breuillac3 9 96333322 Frank Coper 12 128854232 Swee Chen Goh 12 1285433 Chris Richard Goyberder 12 1285433 Chris 海恩斯4 4 433222211 Angela Minas4 9 96623322 Ann Pickard 12 1285533 Sarah Ryan4 4 222211 Tilbrook 12 118755333 Ben Wyatt 12 1188554433现任 主席 Memberder 12 1285433 Chris Memberder 成员1成员:指明董事在每个任期内举行的会议次数。如果董事不是会员,但在此期间出席了会议,则只显示出席的会议数量,而不是举行的会议数量。2出席人数指的是每个董事出席的会议次数。所有董事都有权并一般参加常设委员会的会议。3 Breuillac先生于2023年3月8日被任命。4海恩斯博士和瑞安博士于2023年4月28日在2023年年度大会上退休。米纳斯女士是在年度股东大会结束时被任命的。伍德赛德能源集团有限公司59


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董事会绩效评估董事会绩效评估每年进行一次。董事会绩效评估程序通过在范围和内容上适当的问卷方式进行,以有效审查:对照各自章程的要求评估董事会及其各个委员会的绩效;评估主席和每个董事的个人绩效;以及董事会与管理层之间的联系。董事会绩效评估流程还可能包括与董事和高级管理人员的面谈,以及外部顾问对董事会和委员会会议的观察。董事会和委员会的业绩报告将提供给所有董事,并由董事会讨论。现将S主任委员工作情况报告提供给主任委员和两位主任委员讨论。还将向个人和主席提供关于每个 个人董事的报告。主席单独会见了每个董事,讨论其报告的调查结果。董事会通过提名和治理委员会对最终报告进行详细审议和讨论。董事会在决定董事会是否应支持董事时,会考虑每一位在下一届股东周年大会上退休的董事的表现。re-election of the director. The directors seeking re-election will be asked to reconfirm that they have sufficient time to meet their responsibilities. The Human Resources & Compensation Committee reviews and makes recommendations to the Board on the criteria for the evaluation of the performance of the CEO. The Board conducts the evaluation of the performance of the CEO and considers senior executive succession planning. In 2023, performance evaluations for the Board, its committees, directors and Senior Executives took place in accordance with the process disclosed above, and in the section on ‘Performance evaluation of Executive Leadership Team’ on page 66 and in the Remuneration Report. Directors’ retirement and re-election The Woodside Constitution sets out the requirements for the retirement and re-election of directors. With the exception of the CEO/Managing Director, directors must retire at the third AGM following their election or most recent re-election. At least one director must stand for election at each AGM. Board support for a director’s re-election is not automatic and is subject to satisfactory director performance and assessment of overall Board composition and capabilities. Director independence In accordance with the Policy on Independence of Directors, the Board assesses independence with reference to whether a director is non-executive, not a member of management and is free of any business or other relationship that could materially interfere with, or could reasonably be perceived to materially interfere with, the independent exercise of their judgement. In making this assessment, the Board considers all relevant facts and circumstances. In particular, the Board focuses on the factors relevant to assessing the independence of a director set out in Box 2.3 of the ASXCGC Recommendations. The Board has reviewed the independence of each of the non-executive directors in office at the date of this Statement and determined they are all independent. The CEO, Meg O’Neill, is not considered independent as she is an Executive Director and a member of management. Frank Cooper was re-elected at the 2022 AGM and has served 11 years on the Board in February 2024. The Board reviewed the independence of Mr Cooper and determined that he remained independent, notwithstanding his length of tenure on the Board. Conflicts of interest The Board has approved a Directors’ Conflict of Interest Policy which applies if there is, or may be, a conflict between the personal interests of a director, or the duties a director owes to another company, and the duties the director owes to Woodside. Directors are required to disclose circumstances that may affect, or be perceived to affect, their ability to exercise independent judgement so that the Board can assess independence on a regular basis. Under Woodside’s Constitution, directors must comply with the Corporations Act in relation to disclosure and voting on matters involving material personal interests. Subject to the Corporations Act: • a director may be counted in a quorum at a Board meeting that considers, and may vote on, any matter in which that director has an interest • the company may proceed with any transaction that relates to the interest and the director may participate in the execution of any relevant document by or on behalf of the company • the director may retain benefits under the transaction even though the director has an interest • the company cannot avoid the transaction merely because of the existence of the interest. Under Woodside’s Constitution, a director may be a director of or hold any other office or position in any corporation promoted by the company or in which the company may be interested. The Board may exercise the voting power conferred by the shares in any corporation held or owned by the company, and a director may vote in favour of exercising those voting rights despite the fact that the director is, or may be about to be appointed, a director of that other corporation and may be interested in the exercise of those voting rights. An interested director is to be counted in a quorum despite the interest. Under Woodside’s Constitution, the Board may exercise all the powers of the company to raise or borrow money, guarantee the debts or obligations of any person or enter into any other financing arrangements on the terms it thinks fit. If any director or officer of the company is personally liable for the payment of any sum which is or may become primarily due from the company, the Board may charge the whole or any part of the assets of the company by way of indemnity to secure the director or officer from any loss in respect of the liability. 60 ANNUAL REPORT 2023


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Areas of competence and skills of the Board of Directors The directors on the Board collectively have a combination of skills and experience which are necessary to direct the company in accordance with high standards of corporate governance and oversee Woodside’s management and business activities. The competences and skills are set out in the skills matrix below. The Board uses this skills matrix to assess the skills and experience of each director and the combined capabilities of the Board, to identify potential areas of focus for director recruitment and to identify any professional development opportunities that may benefit directors. Leadership and culture  Business leadership•Public listed company Values and behavioursexperience Finance  Accounting and audit•Insurance Financial acumen•Taxation Business strategy  Corporate financing•Capital projects and treasury  Business strategy Commercial  Gas/LNG marketing•Legal and regulatory Mergers and acquisitionscompliance Business development•US regulatory compliance • Risk management Sustainability and stakeholder management Health and safety•Environment Community relations•Public and regulatory policy Corporate governance Climate change  Policy and legal risks•Technology Market•Reputation People and capability  People and culture•Remuneration Industrial relations Industry  Oil and gas experience•Major projects New energy and renewables•Digital Technology and innovation•Cybersecurity International  International oil and gas•International experience exploration, development  and production  The skills matrix is reviewed annually and updated regularly to ensure it remains appropriate for Woodside’s strategy, operations and risk profile and any other emerging issues. The 2023 review confirmed that the Board collectively have the necessary skills and competencies. As discussed in the Board performance evaluation section, the review also informed and supported the Board’s review of succession priorities. The Board supplements its expertise with internal and external subject matter experts as appropriate (for example, regular attendance at Board meetings by relevant executives and other independent advisers). The Sustainability Committee received regular briefings and education on climate change from Woodside’s Senior Executive responsible for climate change, to inform its oversight of related matters with input from climate change science and expert advice. Chair The Chair of the Board, Richard Goyder, is an independent, 非执行董事和澳大利亚居民。董事长负责领导董事会, 有效执行董事会,并负责维护董事与管理层之间的开放、亲切和有利于富有成效的合作关系。董事会已作出安排,以确保持续的领导,如果不可预见的情况 意味着Goyder先生不在。Goyder先生的办公室位于西澳大利亚州珀斯的公司总部。’’董事会信纳Goyder先生已投入所需时间有效履行其职责。 董事长的职责详见董事会章程。’公司秘书有关公司秘书的详情载于第4. 2节—董事会报告及公司秘书。’—所有董事均可直接联系 公司秘书,公司秘书通过主席直接向董事会负责,处理与董事会正常运作有关的所有事宜。公司秘书之职责详情载于董事会章程。’ 董事会继任规划董事会在提名及管治委员会的协助下管理其继任规划,提名及管治委员会每年检讨董事会的规模、组成及多元化。在进行审查时,会考虑董事会技能矩阵和每位董事的任期。提名及管治委员会亦负责评估董事会候选人及推荐个别人士加入董事会。委员会根据一系列标准(包括技能、经验、专业知识和多样性)对潜在候选人进行评估,以最佳地补充当时董事会的效率。董事会可以聘请独立的招聘公司寻找 合适的候选人。有关董事会组成的近期变动的资料,请参阅董事会组成的章节。‘’’伍德能源集团有限公司61


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4.1.3董事会委员会董事会设有四个常设委员会,协助履行其职责。委员会 主要以审查或咨询身份运作,董事会特别授予委员会权力的情况除外。每个委员会都有一个章程,详细说明其作用、职责和成员要求。委员会章程会 定期审查并根据需要更新。委员会成员以董事资格、技能和经验为基础。’每个常设委员会由以下人员组成:• non-executive directors • at least three members, the majority of whom are independent • a chair appointed by the Board who is one of the independent non-executive directors. The Audit & Risk Committee and the Human Resources & Compensation Committee have additional membership requirements as set out in their respective charters. Each committee is entitled to seek information from any employee of the company and to obtain any professional advice it requires in order to perform its duties. All directors are entitled to and generally attend meetings of the standing committees. Audit & Risk Committee Assists with overseeing the company’s financial reporting, compliance with legal and regulatory requirements, risk management and the internal and external audit functions in accordance with the Committee Charter. Members  • Frank Cooper (Committee Chair) • Angela Minas • Larry Archibald • Gene Tilbrook • Ashok Belani (from January 2024) • Ben Wyatt (from December 2023) Some of the FY23 key activities undertaken by the Committee include: • overseeing the ongoing integration activities in connection • reviewing the Group’s key risks and risk management with the merger with BHP Petroleum including Sarbanes- framework and reviewing reports from management on the Oxley compliance and monitoring SAP S/4 HANA migration effectiveness of the Group’s management of its material • overseeing developments in accounting, financial reporting business risks including contemporary and emerging risks such and taxation relevant to Woodside as cybersecurity, conduct risk, technology and innovation, • reviewing significant accounting policies and practices privacy and data breaches, sustainability and climate change • reviewing and making recommendations to the Board for • overseeing the establishment of the new ethics and the adoption of the Group’s half-year and annual Financial compliance team and revised governance structures post Statements merger • approving the fees and reviewing the external auditor’s • overseeing matters and informing the Board of any material scope and plan for the 2023 external audit, considering and concerns raised under the Code of Conduct, the Anti-Bribery approving non-audit services provided by the external auditor and Corruption and Whistleblower Policies that call into and reviewing the independence and performance of the question the culture of the organisation external auditor • overseeing the revocation of the deed of cross guarantee and • reviewing Internal Audit reports and material post-investment entry into a new deed of cross guarantee reviews and approval of the 2024/2025 Internal Audit program • informing the Board of the company’s compliance with material legal and regulatory requirements and any conduct that is materially inconsistent with the company’s values or Code of Conduct. Audit committee financial expert Woodside’s Board has determined that Frank Cooper, who serves on the Audit & Risk Committee, meets the audit committee financial expert requirements under SEC Rules. The Board has also determined that he is independent under applicable NYSE rules. 62 ANNUAL REPORT 2023


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提名和治理委员会协助董事会审查董事会的组成、绩效和继任 规划,包括根据委员会章程确定、评估和推荐董事会候选人。 成员Richard Goyder(委员会主席)re-election • reviewing the size and composition of the Board • recommending for Board approval the Woodside Corporate • reviewing the director skills matrix  Governance Statement • reviewing the directors’ material interests • approving the process for the annual Board performance evaluation. Human Resources & Compensation Committee  Assists with establishing human resources and compensation policies and practices in accordance with the Committee Charter. Members  • Arnaud Breuillac (Committee Chair) • Ann Pickard • Frank Cooper • Gene Tilbrook • Swee Chen Goh • Ben Wyatt • Ian Macfarlane  Some of the FY23 key activities undertaken by the Committee include: • overseeing Woodside’s response to key safety events including • reviewing the company’s remuneration policies and practices the North Rankin Complex fatality involving a colleague  globally and considering advice on the remuneration of employed by a contractor  Woodside’s key management personnel • considering industrial relations issues relevant to Woodside’s • overseeing the implementation of the payroll harmonisation onshore and offshore assets • reviewing the company’s recruitment and retention strategies • approving changes to the leadership structure, including • oversight of programs to assess and monitor culture (including the appointment and remuneration packages of executives  survey findings), including across all areas of our Integrated reporting directly to the CEO  Culture Framework (values, safety, risk and compliance) • considering organisation requirements design, and policy • reviewing progress against the 2021-2025 Inclusion and changes required to meet changing regulatory requirements  Diversity strategy and consideration of global differences • endorsing for Board approval a new Mandatory Clawback • overseeing progress against measurable objectives in respect Policy to meet US regulatory requirements  of gender diversity and endorsing for Board approval the 2024 • overseeing amendments to Woodside’s employee and  measurable objectives executive equity plans • reviewing and making recommendations to the Board on: • overseeing Woodside’s response to Australian, US and UK  ›remuneration for non-executive directors legislative and corporate governance developments, including  ›the remuneration of the CEO Workplace Gender Equality Agency legislation reforms,  ›the criteria for the evaluation of the CEO’s performance and stakeholder feedback, in relation to employment and  ›incentives payable to the CEO remuneration matters relevant to Woodside  ›employee equity-based plans › the annual Remuneration Report. WOODSIDE ENERGY GROUP LTD 63


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可持续发展委员会根据委员会章程协助董事会履行其对公司可持续发展 政策和实践的监督职责。’委员会成员安·皮卡德(委员会主席)安·皮卡德(委员会主席)安·陈·高·拉里·阿奇博尔德·伊恩·麦克法兰·阿肖克·贝拉尼(自2024年1月起)安·米纳斯·阿诺德·布鲁尔克·本·怀亚特(至2023年12月止)委员会开展的23财年主要活动包括:监督伍德赛德公司对关键安全事件的反应,考虑 伍德赛德公司对气候变化风险的管理,包括涉及承包商雇用的一名同事的北兰金综合体死亡事故,监督和审查拟议的内容,监督 公司的工作, • •• •• •• ••’ •’  ••’ 年内范围1和2温室气体伍德赛德斯的气候过渡行动计划和2023年进展气体排放表现,及其满足报告的计划,和 气候相关披露排放目标的方法,考虑第一民族事务,包括文化遗产审查伍德赛德斯的环境表现,包括和土地使用事项重大事故 预防批准集团人力资源部的变更以供董事会批准监督集团的健康和人身安全权利政策绩效审查Woodside公司的活动支持本地内容 在考虑董事会批准时,公司对供应链气候报告的方法,监督Woodside的社会绩效,监督Woodside的过程安全绩效, 包括在我们的东道社区做出贡献,预防重大事故,审查Woodside的声誉绩效,以及审查Woodside的质量管理对我们社区的重要性 和利益攸关方共同考虑安全和应急管理,监督和解行动计划绩效的发布,包括重大事件预防和2022年报告的应对和业务连续性 批准伍德赛德的《2022年现代奴役声明》,并审查相关人权问题。 ’  ••’  ••’  •’•’  •’•’  •’•’ • •  •’64 2023年度报告


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4.1.4 Executive Leadership Team Graham Tiver1 Shiva McMahon1 Elizabeth (Liz) Westcott1 Executive Vice President and Chief Financial Executive Vice President International Executive Vice President Australian Operations Officer Operations BCom, BEng (Hons), GAICD BBus, FCPA MA, BA Joined Woodside: 2022 Joined Woodside: 2022 Joined Woodside: June 2023 Experience: Graham is responsible for Experience: Shiva is responsible for Experience: Elizabeth (Liz) is responsible for Finance; Treasury; Tax; Investor Relations; Woodside’s International operations portfolio. Woodside’s Australian operations portfolio. Governance, Risk and Compliance; Audit; Shiva has 30 years of industry experience Liz has 30 years of industry experience in and Mergers and Acquisitions. Prior to and prior to joining Woodside held senior operations and project roles and prior to joining Woodside, Graham spent 28 years leadership roles at both BHP and BP. Shiva joining Woodside held senior leadership with BHP and WMC Resources where he spent a large part of her career at BP in roles roles at EnergyAustralia and ExxonMobil. held significant financial, commercial and including CFO Global Lubricants, Chief of Her roles spanned strategic planning, leadership roles across multiple business Staff Upstream Executive Office and CFO operations, project management, and safety, sectors. He has extensive international Trinidad and Tobago. technical and commercial leadership. experience, having worked in North and Directorship: Greater Houston Partnership Directorship: Beyond Bank Australia Limited. South America as well as in a variety of roles (since 2022) and National Ocean Industries around Australia. Association (NOIA). Directorship: Nil.  Julie Fallon Shaun Gregory Daniel Kalms Executive Vice President Corporate Services Executive Vice President New Energy Executive Vice President Technical Services BEng (Hons) (ChemEng) BSc (Hons), MBT BEng (Hons) (ChemEng), MBA Joined Woodside: 1998 Joined Woodside: 1995 Joined Woodside: 2001 Experience: Julie is responsible for Legal; Experience: Shaun is responsible for new Experience: Daniel is responsible for Digital; Ethics and Compliance; Health, Safety and energy and carbon solutions. Shaun has over Technology; Surface Engineering; and Environment; Security and Emergency 30 years of industry experience and has had Subsurface and Reserves. Daniel has over 25 Management; Supply Chain; and Human senior leadership roles across Woodside’s years of industry experience and has held Resources. Julie has 30 years of industry value chain from Exploration acreage capture senior leadership roles across development, experience and has held a number of senior and evaluation, through to Development projects, operations and corporate. leadership roles at Woodside including concept selection and technology Senior Vice President Pluto and Senior Vice development. President Engineering.  1 Identified as key management personnel (KMP). WOODSIDE ENERGY GROUP LTD 65


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Mark Abbotsford Tony Cudmore执行副总裁营销和贸易执行副总裁战略和气候 BEc(荣誉),硕士,MBA BA,GCIR加入Woodside:2002年加入Woodside:2022年经验:Mark负责经验:Tony负责公司Woodside的全球商品营销,战略,气候和 可持续发展,对外贸易和运输组合。     ’ 马克负责环境和公司事务。 Tony拥有20年的电子商务行业经验,在加入Woodside之前,曾担任过超过20年的电子商务行业经验和多个高级领导职位 ,Tony曾在埃克森美孚和必和必拓的多个商业、金融和市场营销部门任职,并在全球担任高级职位。’ ’  在加入Woodside之前,他曾担任过包括首席公共马克在内的领导职务,曾在财政部(西部事务官、集团可持续发展和澳大利亚)和必和必拓铁矿石公共政策官。   Andy Drummond Matthew Ridolfi执行副总裁勘探执行副总裁 项目和开发BEng(荣誉)(MechEng)BEng(荣誉)(ChemEng)加入Woodside:2022年加入Woodside:2022年经验:Andy负责经验:Matthew负责Woodside的勘探和 开发活动,Woodside的项目执行活动。       ’Andy拥有超过25年的全球性行业。’ 马修有超过30年的经验。在加入Woodside之前,Andy拥有行业经验, 在加入之前曾在必和必拓担任高级领导职务,Woodside曾在Marathon Oil Corporation担任多个高级领导职务,包括在必和必拓担任副职务,包括负责必和必拓石油业务重大发展的可持续发展和创新总裁 和负责健康、安全、环境和社区事务的副总裁。    ’’ 行政领导团队的绩效评估对于行政管理人员, 他们的绩效每年都会进行审查,根据一系列关键绩效指标考虑和评估行政管理人员的绩效。’所有行政人员于二零二三财政年度均已进行表现评估,进一步详情载于第 节第4. 3节薪酬报告。—有关首席执行官表现评估(过程及结果)的详情载于第60页第4. 3节“薪酬报告”及“董事会表现评估”。’—‘’66 2023年度报告


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4.1.5促进负责任和道德的行为我们的价值观我们所做的一切都以我们的价值观为指导,并受到我们共同目标的启发。我们是一个团队,我们关心,我们每天都在创新,我们的结果很重要,我们建立和维护信任。行为准则和反贿赂和腐败政策行为准则和反贿赂和腐败政策(ABC政策)涵盖 诸如遵守法律法规、对股东和社区的责任、良好的雇佣惯例、保密、隐私、利益冲突、给予和接受商业礼遇以及保护和 正确使用Woodside公司资产。’所有董事、高级管理人员和员工都必须遵守《行为准则》和ABC政策,管理人员应采取合理措施,确保在其监督下的员工、承包商、顾问、 代理人和合作伙伴了解这两项政策。已证实违反行为守则及ABC政策的行为会向审核及风险委员会报告。whistleblower policy伍德赛德的举报人政策 记录了我们对维持开放的工作环境的承诺,在此环境中,伍德赛德员工和其他利益相关者可以举报不道德、非法或不良行为,而不必担心受到恐吓或报复。’根据内部调查指南和适用的举报人保护法律,对举报人提交的资料进行评估和调查。举报人政策还链接了EthicsPoint举报人服务,可用于提交涉嫌不当行为的匿名 报告。根据Woodside Fashion的举报人政策报告的证实事件会根据适用的举报人保护法律向审核及风险委员会报告。’资产交易政策 伍德赛德证券交易政策适用于所有董事、员工、承包商、顾问和顾问。’它禁止董事和员工在持有市场一般无法获得的价格敏感信息时买卖公司的证券。’它还禁止董事和某些受限制的雇员在 ‘禁止使用中断时间段,例如 财政半年和全年结束至业绩公布次日之间的这段时间。’证券交易政策还规定了我们的交易方法,以限制参与基于股权的薪酬计划的经济风险 。伍赛德能源集团有限公司67


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WORKING RESPECTFULLY POLICY Woodside is committed to a safe, inclusive and respectful working environment. Our culture is underpinned by Our Values and Code of Conduct. Sexual and other unlawful discrimination, bullying and harassment are serious violations of those principles and will not be tolerated. The Woodside Working Respectfully Policy sets out our expectation for everyone working for and with our employees, contractors and customers to treat others with respect, in line with our values, Code of Conduct, and the Working Respectfully Policy. HUMAN RIGHTS POLICY We conduct business in a way that respects the human rights of all people, including our employees, the communities where we are active and those working throughout our supply chains. Woodside’s approach to human rights is set out in our Human Rights Policy and overseen by the Board. The Board’s Sustainability Committee is responsible for reviewing and making recommendations and endorsements to the Board on Woodside’s Human Rights Policy and performance. PAYMENTS TO POLITICAL ENTITIES FOR BUSINESS ENGAGEMENT Woodside does not donate to campaign funds for any political party, politician or candidate for public office in any country. In Australia, Woodside makes payments to attend adhoc business engagement events arranged by political stakeholders. Decisions to attend these events are subject to strict governance processes. Our Board considers and approves our approach to political contributions annually. As reported to the Australian Electoral Commission in compliance with our reporting requirements, our payments for the financial year 2022/2023 totalled A$97,550 down from A$109,930 in 2021/2022. Our contributions for the year ending 30 June 2023 (being the relevant reporting period) are as follows: Value (A$) Australian Labor Party 38,500 Australian Labor Party (Western Australia Branch) 17,100 Liberal Party of Australia 22,200 Liberal Party (WA Division) Inc 8,250 National Party of Australia 8,500 National Party of Australia (WA) Inc 3,000 Total: 97,550 PAYMENTS TO THE REFERENDUM CAMPAIGN In October 2023, a referendum was held on a proposal to alter the Australian Constitution to recognise First Nations people by establishing an Aboriginal and Torres Strait Islander Voice (Referendum). As reported to the Australian Electoral Commission, Woodside’s total reportable payments to the Referendum campaign was A$2,175,000, consisting of three donations: • Australians for Indigenous Constitutional Recognition A$2,000,000 • Kimberley Land Council A$100,000 • Yamatji Marlpa Aboriginal Corporation A$75,000. All 2023 Referendum disclosure returns (donor and recipient) will be made publicly available on the Australian Electoral Commission’s online Transparency Register on 1 April 2024. Woodside made donations to Referendum activities that were aligned with Our Values, the principles set out within our 2021-2025 Reconciliation Action Plan and our First Nations Communities Policy. Our donations supported organisations to disseminate information and advocate in favour of formalising a pathway for Indigenous Australians to share their views on policies that impact them. Woodside’s contribution aligns with our support for the Uluru Statement from the Heart, which called for the establishment of an Indigenous voice to Parliament, agreement making and truth-telling. These contributions will be published on the Australian Electoral Commission’s online Transparency Register. 68 ANNUAL REPORT 2023


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4.1.6风险管理和内部控制风险管理风险管理方法Woodside致力于以 积极有效的方式管理风险,以此作为竞争优势的来源。我们的方针旨在保护我们免受潜在的负面影响,并提高我们对新兴风险的抵御能力。其中包括行为风险、技术和创新、 网络安全、隐私和数据泄露、可持续性和气候变化。Woodside的风险管理政策描述了Woodside:Partners提供整个公司风险综合视图的方式,以了解风险敞口 并确定风险管理和治理的优先次序。Woodside的风险管理和治理政策赋予了Woodside各级员工的责任,’•• 主动识别、评估和处理与其负责交付的目标相关的风险 。董事会、审计和风险委员会和管理层董事会负责审查和批准伍德赛德S风险管理框架、政策和业绩。董事会还有责任确信,管理层已制定并实施了健全的风险管理和内部控制制度。董事会已授权审计与风险委员会监督风险管理政策,包括审查(至少每年)伍德赛德·S的内部控制制度和风险管理框架的有效性。审计与风险委员会还定期审查伍德赛德S风险偏好声明,监督内部审计S的活动,并审查 内部审计S的业绩。管理层负责推广和应用风险管理政策。2023年,审计与风险委员会审查并确认公司S风险管理框架健全, 公司的运营充分考虑了董事会认可的风险偏好。2023年,伍德赛德还确定了改变风险管理框架的机会,并更新了风险矩阵和风险偏好声明,以代表今天的S组织。此外,伍德赛德S管理风险的方法将遵循三线模型,该模型明确了与管理风险相关的所有业务领域的角色和责任。这些变化使风险 能够做出明智的决策并有效管理当前的风险。作为对风险管理政策的监督的一部分,审计和风险委员会监督来自网络安全威胁的风险。审计与风险委员会的目标是每年至少召开五次与网络安全风险有关的定期会议,S集团将此类风险的管理作为会议的一部分进行审查。网络安全风险和威胁的识别和直接管理由伍德赛德S网络安全职能部门执行,作为我们网络复原力流程的一部分,该部门将提供主题专业知识。网络安全职能由伍德赛德首席信息安全官S和一群称职且经验丰富的网络安全专业人员领导。我们的CISO拥有十多年的行业经验,并担任过多个面向技术和业务的职位。如上所述的网络复原力过程包括对网络安全风险和事件的监测、预防、检测、缓解和补救。伍德赛德董事会和审计与风险委员会通过正式的风险登记、简报、内部审计报告和在审计与风险委员会会议上亲自提交的定期报告,或在发生重大网络安全事件时,根据我们的危机和应急管理流程的要求,随时了解任何重大网络安全风险和事件。伍德赛德:S 网络安全弹性和风险管理战略和流程基于美国国家标准与技术研究院网络安全框架。这一过程记录在WMS中。内部审计职能内部审计为S集团风险管理和内部控制体系的设计和运行提供了有效的保证。基于风险的审计方法用于确保较高风险的活动在审计计划中优先考虑。内部审计独立于业务管理及其审查的活动,并拥有履行其职责所需的所有管理和信息访问权限。内部审计由行业专业人员组成,包括合格的会计师和工程师。内部审计负责人共同向审计与风险委员会和执行副总裁总裁、财务兼首席财务官负责。治理、风险和合规职能治理、风险和合规职能负责伍德赛德S风险管理框架、风险管理能力的发展,并就战略风险概况和集团S风险管理业绩向高级管理层和审计与风险委员会提供风险管理监督。材料风险、我们的材料风险(包括环境和社会风险)以及如何管理这些风险在第3.9节中披露。伍德赛德能源集团有限公司 69


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外部审计和报告外聘审计师根据伍德赛德S外聘审计师政策,审计与风险委员会监督伍德赛德S外聘审计师的聘用,受外聘审计师指导政策管辖。内部审计和外部审计是相互独立、相互独立的。审计与风险委员会评估外聘审计员的客观性和独立性,以及外聘审计安排的质量和效力,包括通过以下方式:对实际和感知的独立性威胁提供非审计服务,确认非审计服务费承诺不超过本年度审计费用的70%,确认伍德赛德费用不超过普华永道(PwC)珀斯上一季度总收入的10%,并对审计师业绩进行年度审查。外聘审计员独立性指导政策包括旨在维护外聘审计员独立性和评估外聘审计员拟议提供的任何非审计服务是否适当的规定。外聘审计员指导政策将一系列可能由外聘审计员提供的非审计服务归类为在一定范围内可接受的,需要审计与风险委员会预先批准或不可接受的。审计与风险委员会每年审查审计师的独立性。审计与风险委员会并未于2023年豁免《美国证券交易委员会条例》S-X规则2-01(C)(7)(I)段下的预先审批要求。自2022年起,普华永道被委任为集团核数师,取代安永(Ernst&Young)。根据美国证券交易委员会的规定,审计师的薪酬为960万美元(2022年:540万美元),要求列报如下:审计费占84%(2022年:76%);审计相关费用5%(2022年:18%);税费11%(2022年:5%);以及所有其他费用为零 (2022年:1%)。由各类费用组成的服务性质如下:构成伍德赛德S合并财务报表审计协定费用的审计审计工作、伍德赛德S财务报告内部控制报告以及伍德赛德S控制实体的法定审计(包括中期审查)。*与审计相关的审计包括保证服务和商定的程序。这项工作超出了伍德赛德及其受控实体法定审计的范围,但与外部法定审计师的角色一致。该工作与审计或审查的执行情况合理相关,具有合规性或程序性,是外聘审计师必须或最适合从事的工作,并且在《萨班斯-奥克斯利法案》和其他相关独立标准的框架内是允许的。税务服务和税务相关工作,包括税务合规服务,这不在伍德赛德及其受控实体的法定审计范围内,但在萨班斯-奥克斯利法案和其他相关独立标准的框架内是允许的。其他服务 在萨班斯-奥克斯利法案和其他相关独立标准框架内允许的其他工作。董事会已通过持续披露及市场沟通政策(披露政策),适用于向市场作出的所有披露,包括未经外聘核数师审核的定期公司报告。管理层制定了惯例和指导材料,旨在确保定期 公司报告根据披露政策提供清晰、简洁和有效的披露。已将权力下放给披露委员会,以确保实施披露政策和相关指导材料中规定的报告和沟通程序以及控制。报告由主题专家编写或在其监督下编写,并审查报告中的材料陈述是否准确。还会审查报告是否符合适用的法律和法规要求。此流程旨在确保所有适用的法律、法规和公司政策得到遵守,并确保在向市场发布报告之前获得适当的批准。首席执行官及首席财务官保证在批准财务报表前,董事会收到首席执行官及首席财务官的声明,声明:他们认为伍德赛德·S的财务记录已得到妥善保存,遵守适当的会计准则,并真实、公允地反映伍德赛德·S的财务状况和业绩。70年报2023年


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4.1.7包容性和多样性包容性和多样性政策我们的包容性和多样性(I&D)政策概述了我们对尊重多样性和促进平等机会的包容性工作场所文化的承诺。我们的研发政策适用于整个伍德赛德,包括董事会及其委员会。人力资源与薪酬委员会负责监督公司的S研发政策,并制定可衡量的目标,以实现董事会、高级管理人员和伍德赛德员工队伍总体上的多元化。我们的多样性包括年龄、民族、种族、民族、民族、宗教信仰、性别、性取向、双性地位、性别认同或表达、关系地位、残疾、神经多样性、文化背景、思维方式、经历、家庭背景,包括照料承诺和教育。伍德赛德旨在促进包容性和多样性的倡议旨在推动创新与发展,并通过以下方式实施创新与发展政策中规定的目标:尊重每个人为工作场所带来的独特属性,并培养以价值观为基础和leader-led inclusive culture • providing I&D education and training as well as undertaking initiatives and measuring their effectiveness • amplifying the voices of employees to inform our activities to achieve inclusion by enabling Employee Resource Groups and conducting employee surveys • the Board annually reviewing the aspirational goals it has set for achieving improvement in Woodside’s I&D indicators and the progress in achieving those objectives: › reporting gender equality indicators in accordance with the Workplace Gender Equality Act 2012 (Cth). For further information, refer to our 2023 submission available on our website at woodside.com. › increased focus on recruiting and developing Indigenous Australian talent will be made in 2024. 2023 MEASURABLE OBJECTIVES Our 2023 measurable objectives include objectives set out in our I&D policy. 2023 measurable objective Progress Continue to track perceived level of inclusion and • Our Voice survey was completed twice in 2023, with belonging, inclusive culture and inclusive use inclusion survey insights to inform initiatives  leadership measured. Survey feedback will assist to inform 2024 priorities. to continually improve.  Embed Respectful Behaviours at Woodside via • 644 people completed the 3.5 hour Working Better Together – Respectful Behaviours increasing a ‘speak up’ culture and proactive  program and 661 people completed the 1.5 hour Respect at Woodside education session. employee engagement on this topic. • Inclusive Leadership capability building embedded into Navigator Leadership Program. During 2023, through Navigator, 1,273 completed leadership program immersions; 41 senior leaders completed Inclusive Leadership Assessments; and 109 people participated in two half-day Inclusive Leadership courses. Employee perceptions in relation to respect, harassment and discrimination at work improved during 2023 (measured via the employee survey). Multi-disciplinary team charged with identifying and embedding improvements related to respect at work. Ensure diversity of the Board with consideration • As of 31 December 2023, Board diversity included: for gender, racial and cultural diversity.  - 36% female representation - 9% LGBTIQA+ representation - country based cultural diversity—Indigenous and non-Indigenous Australian, American, Singaporean Chinese, Greek and French - racial diversity—9% Asian, 9% Indigenous Australian, 82% white/Caucasian. Increase the percentage of Indigenous Australian • The percentage of Indigenous Australian people employed by Woodside in: people employed in leadership roles, mid-career  - mid-career and senior roles increased to 0.8% (from 0.7%) and senior roles and overall.  - leadership roles decreased to 0.7% (from 0.9 %). Overall participation (including third-party pathway program participants) increased to 5.7% (from 5.4%). Make progress towards our aspirations to increase • The percentage of females employed by Woodside in: the percentage of females employed in leadership  - trade and technician roles increased to 11.2% (from 9.8%); roles, trade and technician roles and overall.  - leadership roles increased to 27.7% (from 26.8%); and There was an overall increase to 33.6% (from 33.4%). WOODSIDE ENERGY GROUP LTD 71


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2023年可衡量目标进展保持性别平衡1并满足招聘要求性别招聘结果: 澳大利亚土著人民的目标,  •  -非高等教育途径2:43%为女性;进入伍德赛德的所有形式,包括途径 -暑假和毕业生:2023年/2024年暑假计划和有经验的招聘:56%为女性。 和毕业生为48%;和-有经验的招聘:39%。-非高等教育途径2:57%(目标50%);-暑假和毕业生:2023/2024年暑假15%,毕业生17%(目标10%);-有经验的招聘:5%(目标2%)。在建立更大的包容性方面取得进展 在招聘流程、数字可访问性、引入不同能力的人和/或  a工作场所调整指南以及提高认识方面取得的进展 由员工资源神经多样性组织举办的活动。 小组适应(倡导不同的能力和个人特征)。支持LGBTIQA+个人在美洲地区启动针对LGBTIQA+员工的正宗领导者计划,让他们感到安全,成为 。在工作中。2023年,有488人完成了 +意识和包容性相关培训。在澳大利亚工作场所平等指数中获得LGBTQ工作场所包容性铜牌地位。在实现种族平等方面取得进展。 制定了反种族主义和文化尊重的全球方法。年度薪酬审查包括对美国黑人、土著和有色人种薪酬公平(BIPOC)和澳大利亚土著(以及性别)的审查。134人完成了微妙的种族主义或种族平等培训。拥抱(员工超越种族)员工资源小组全年在美国领导了一系列提高意识的活动和倡议。联合国消除种族歧视日(在澳大利亚称为和谐日)是由员工资源组织CALD(文化和语言多样性)领导的活动。在美国,性别平衡被定义为具有代表性并反映可用人才库。非第三方路径数据基于第三方计划招聘信息。伍德赛德劳动力性别问题3 Administration % Technical%Trade/Technician%Supervisory/professional% 女性 47.4女性31.4女性11.2女性36.7男性 52.6男性68.6男性88.8男性63.3中层管理 %高级管理%董事会成员百分比女性 25.6女性29.8女性36.4男性 74.4男性70.2男性66.4男性63.6性别档案数据反映了所有员工在2023年12月31日从事工作的情况,不包括假期学生、学员和奖学金学生等临时人员。年度 报告2023


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BOARD AND EXECUTIVE MANAGEMENT DIVERSITY The UK Listing Rules require listed companies to publish information on gender and ethnic representation on their boards and in executive management. In addition, the UK Listing Rules require companies to disclose their progress against three specified diversity targets, being: • At least 40% of the directors are women • At least one director is from an ethnic minority background • At least one of the senior positions on the board is held by a woman Under the UK Listing Rules, the senior positions on the Board are the Chair, CEO, CFO and Senior Independent Director (SID). For Woodside, the senior positions on the Board are only the Chair and the CEO. In line with market practice for Australian listed companies, the CFO does not sit on the Board and Woodside does not have a SID as this role is not required under the corporate governance code Woodside applies, being the ASXCGC Recommendations. As at 31 December 2023, Woodside had at least one of the senior positions on the Board held by a woman and at least one director from an ethnic minority background. 36% of the Board were women which is below the 40% figure set out in the UK Listing Rules. The I&D Policy includes a commitment to improve diversity on the Board, with a key focus on reaching 40% female representation. As part of Board succession planning, the Nominations & Governance Committee evaluates prospective candidates against a range of criteria including the skills, experience, expertise and diversity that will best complement Board effectiveness at the time. The tables below set out the diversity information required under the UK Listing Rules as at 31 December 2023. The data presented in those tables was collected by requesting all members of the Board, Executive Leadership Team and Group Company Secretary to self-report in questionnaires about their cultural background, languages spoken, racial identity, LGBTIQA+ identity and gender. In accordance with UK Listing Rule 14.3.33, these tables set out the Board and executive management diversity data as at 31 December 2023. Woodside notes that the ethnic/racial background groupings do not align to groupings common in some regions but has presented the data in this way to comply with UK Listing requirements. Gender identity  Number of senior positions on theNumber inPercentage Number of Percentage Board (CEO, CFO,executiveof executive Board members of the Board SID and Chair)1management2management Men 7 64%1862% Women 4 36%1538% Not specified/  prefer not to say  Ethnic/racial background  Number of senior positions on theNumber inPercentage Number of Percentage Board (CEO, CFO,executiveof executive Board members of the Board SID and Chair)1management2management White British or other White 9 82%21185% (including minority-white groups)  Mixed/multiple ethnic groups  215% Asian/Asian British 1 9% Black/African/Caribbean/Black British  Other ethnic group, including Arab 1 9% Not specified/prefer not to say  1 As noted above, for Woodside the senior positions on the Board are only the Chair and the CEO.  2 In accordance with the UK Listing Rules, ‘executive management’ includes the Executive Leadership Team (the most senior executive body below the Board) and the Group Company Secretary, excluding administrative and support staff.  WOODSIDE ENERGY GROUP LTD 73


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4.1.8其他治理披露披露控制和程序的评估Woodside公司的管理层在其首席执行官和首席财务官的参与下,按照《规则》的要求进行了评估。’ 13a-15(b) under the US Securities Exchange Act of 1934 (Exchange Act), the effectiveness of Woodside’s disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e)) as at 31 December 2023. Based on that evaluation, the CEO and CFO concluded that Woodside’s disclosure controls and procedures were effective, as at 31 December 2023, in ensuring that information required to be disclosed by Woodside in the reports that it files or submits under the Exchange Act is recorded, processed, summarised and reported within the time periods specified in the SEC’s rules and forms, including that such information is accumulated and communicated to Woodside’s management, including the CEO and CFO, to allow timely decisions regarding required disclosure. Management’s annual report on internal control over financial reporting The management of Woodside is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) and Rule 15d-15(f) under the Exchange Act). Under the supervision and with the participation of management, including our CEO and CFO, the effectiveness of Woodside’s internal control over financial reporting was evaluated based on the framework and criteria established in Internal Controls – Integrated Framework (2013), issued by the Committee of the Sponsoring Organizations of the Treadway Commission. Based on this evaluation, management concluded that internal control over financial reporting was effective as at 31 December 2023. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements and, even when determined to be effective, can only provide reasonable assurance with respect to financial statement preparation and presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. There were no changes in our internal control over financial reporting during FY2023 that materially affected or were reasonably likely to materially affect our internal control over financial reporting. Attestation report of the registered public accounting firm The effectiveness of internal control over financial reporting as of 31 December 2023 has been audited by PwC, an independent registered accounting firm that also audits Woodside’s Financial Statements. Their audit report on the internal control over financial reporting is included in the Financial Statements. DIFFERENCES FROM NYSE CORPORATE GOVERNANCE REQUIREMENTS Woodside’s ADSs are listed on the New York Stock Exchange (NYSE) and, accordingly, Woodside is subject to the listing standards of the NYSE (NYSE Listing Rules). The NYSE Listing Rules include certain accommodations in the corporate governance requirements that allow foreign private issuers, such as Woodside, to follow ‘home country’ corporate governance practices in lieu of the otherwise applicable corporate governance standards of the NYSE. Woodside has elected to comply with certain home country rules in lieu of the applicable NYSE requirements, as more fully described below. Woodside may in the future decide to use other foreign private issuer exemptions with respect to other NYSE Listing Rules. Following Woodside’s home country governance practices, as opposed to the requirements that would otherwise apply to a company listed on the NYSE, may provide less protection than is accorded to investors under the NYSE Listing Rules applicable to US domestic issuers. If, at any time, Woodside ceases to be a foreign private issuer, it will take all action necessary to comply with the SEC and NYSE Listing Rules. Quorum The NYSE Listing Rules generally require that a listed company’s by-laws provide for a quorum for any meeting of the holders of such company’s voting shares that is sufficiently high to ensure a representative vote. Pursuant to the NYSE Listing Rules, Woodside, as a foreign private issuer, has elected to comply with practices that are permitted under Australian securities laws in lieu of the provisions of the NYSE Listing Rules. The Woodside Constitution provides that a quorum for a meeting of Woodside Shareholders is three eligible Woodside Shareholders entitled to vote. Audit committee requirements Under Section 303A.06 of the NYSE Listing Rules and the requirements of Rule 10A-3 under the Exchange Act (Rule 10A-3), a US listed company is required to have an audit committee of such company’s board of directors consisting entirely of independent members that comply with the requirements of Rule 10A-3. In addition, the audit committee must have a written charter which is compliant with the requirements of Section 303A.07(b) of the NYSE Listing Rules, the listed company must have an internal audit function and the listed company must fulfill all other requirements of the NYSE Listing Rules and Rule 10A-3. Foreign private issuers must comply with the audit committee standard set forth in Rule 10A-3, subject to limited exemptions, but may elect to follow ‘home country’ practices in lieu of the additional audit committee requirements in the NYSE Listing Rules. Rule 10A-3 requires NYSE-listed companies to ensure their audit committees are directly responsible for the appointment, compensation, retention and oversight of the work of the external auditor unless the company’s governing law or documents or other home country legal requirements require or permit shareholders to ultimately vote on or approve these matters. While Woodside’s Audit & Risk Committee is 74 ANNUAL REPORT 2023


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直接负责外部审计师的薪酬和监督,根据澳大利亚法律和伍德赛德宪法,任命外部 审计师的最终责任在于伍德赛德股东。然而,根据《规则》中规定的有限豁免, 10A-3, the Audit & Risk Committee is responsible for the annual auditor engagement and if there is any proposal to change auditors, the committee does make recommendations to the Woodside Board on any change of auditor, which are then considered by Woodside shareholders at the annual meeting of Woodside shareholders. Refer to section 4.1.3—Board committees—Audit & Risk Committee for information on Audit and Risk Committee requirements under the ASX Recommendations. Code of Ethics The Woodside Board has adopted the Code of Conduct, which applies to the Woodside Board and Woodside’s CEO and CFO, along with all other Woodside employees. During 2023, we refreshed our Code of Conduct to align it with global best practices. 4.1.9 Shareholders Shareholder communications Shareholders are encouraged to receive electronic communications from the company and can elect to receive email notification when key materials are posted to our website. Shareholders can also receive an email notification of Woodside’s announcements and media releases. Shareholders can communicate directly with Woodside by submitting questions or comments on the Contact Us section of our website. The Shareholder Services section of our website also sets out the email address for Woodside’s share registry, Computershare. Investor relations program Woodside has an investor relations program to facilitate effective two-way communication with investors. Our Continuous Disclosure and Market Communications Policy facilitates this by requiring: the full and timely disclosure of information about Woodside’s material activities to the ASX and other relevant exchanges and our website (where they are retained for at least three years) that all disclosures, including notices of meetings and other shareholder communications, are drafted clearly and concisely the conduct of briefings for investors from time to time (such as the annual and half-year results, and Investor Briefing Days). Investor briefings are webcast and presentation material for briefings or speeches containing new and substantive information is first disclosed to the market and other relevant exchanges and posted to our website. Shareholder meetings The company recognises the importance of shareholder participation in general meetings and supports and encourages that participation. The company has direct voting arrangements in place, allowing shareholders unable to attend the AGM to vote on resolutions without having to appoint someone else as a proxy. Voting on any substantial resolution at an AGM is conducted by poll. Continuous disclosure and Woodside’s Continuous Disclosure and Market Communications Policy and associated guidelines market communications reinforce Woodside’s commitment to continuous disclosure and outline management’s accountabilities and the processes to be followed for ensuring compliance. A Disclosure Committee manages compliance with market disclosure obligations and is responsible for implementing and overseeing reporting processes and controls and setting guidelines for the release of information. The Disclosure Committee is comprised of senior leaders. Employees considered to hold higher risk roles are required to participate in annual continuous disclosure training. The Board and Senior Executives are provided with copies of all information disclosed pursuant to all applicable stock exchange rules. WOODSIDE ENERGY GROUP LTD 75


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董事会报告Woodside Energy Group Ltd的董事谨此提呈彼等的报告(包括薪酬报告) 连同合并实体(即Woodside Energy Group Ltd及其控制实体)截至二零二三年十二月三十一日止年度的财务报表。’董事Woodside Energy Group Ltd于二零二三年财政年度内或自二零二三年财政年度结束以来任何时间的在任董事及有关董事的资料(包括董事于过去三年任何时间担任上市公司董事的资格及经验及董事职务)载于 55-58 in section 4.1.2—Board of directors. The number of directors’ meetings held (including meetings of committees of the Board) and the number of meetings attended by each of the directors of Woodside Energy Group Ltd during the financial year are shown on page 59 in section 4.1.2—Board of directors—Director attendance at meetings. Details of director and Senior Executive remuneration are set out on pages 80-104 in section 4.3—Remuneration Report. The particulars of directors’ interests in shares of Woodside as at the date of this report are set out at the end of this section. Principal activities The principal activities and operations of Woodside during the financial year were hydrocarbon exploration, evaluation, development, production and marketing. Other than as previously referred to in the operating and financial review section there were no other significant changes in the nature of the activities of the consolidated entity during the year. Consolidated results The consolidated profit attributable to equity holders after provision for income tax was $1,660 million ($6,498 million in 2022). Operating and financial review A review of the operations of Woodside during the financial year and the results of those operations are set out on pages 4-11 in section 1—Overview, pages 12-19 in section 2—Strategy and Financial Performance, pages 20-52 in section 3—Our Business and pages 203-206 in section 6.5—Asset facts. Significant changes in the state of affairs The review of operations on pages 4-52 sets out a number of matters that have had a significant effect on the state of affairs of the consolidated entity. Other than those matters, there were no significant changes in the state of affairs of the consolidated entity during the financial year. Events subsequent to end of financial year Since the reporting date, the directors have resolved to pay a fully franked dividend. More information is available in the Dividend section below. No provision has been made for this dividend in the financial report as the dividend was not determined by the directors on or before the end of the financial year. Other than those disclosed in Note E.5 of section 5—Financial Statements on page 158, there are no other material subsequent events. Dividend The directors have resolved to pay a final dividend in respect of the year ended 31 December 2023 of 60 US cents per ordinary share (fully franked) payable on 4 April 2024. Type 2023 interim 2022 final Payment date 4 April 2024 28 September 2023 5 April 2023 Period ends 31 December 2023 30 June 2023 31 December 2022 Cents per share 60 80 144 Value $ million 1,139 1,519 2,734 Fully franked


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可能的发展、业务策略、未来前景和预期结果一般而言,伍德赛德的业务审查 载于第130页 4-52说明可能的发展、业务战略、未来财政年度的前景以及业务的预期结果。董事认为,披露任何进一步的信息可能会对伍德赛德造成不合理的损害。第6.8节第214页有关本报告的信息包括有关伍德赛德·S依赖不合理的偏见豁免的更多详细信息。伍德赛德在澳大利亚和其业务所在的其他国家受到一系列环境法规的约束。2023年,没有发生泄漏碳氢化合物或释放到环境中的超过1桶的危险非碳氢化合物的事件。通过其环境和生物多样性政策,伍德赛德计划和执行活动,以避免对环境的不利影响或尽可能将其降至最低。在截至2023年12月31日的财政年度,我们没有记录到与我们的环境表现有关的罚款或起诉。研发伍德赛德正在利用技术来推动成本效益,并探索一系列技术选项来支持阶段性变化。伍德赛德有许多技术合作,并通过跨业务的技术寻求机会,包括减排。有关S集团在研发领域的活动实例的更多信息,请参见第28页第3.7节:新能源和碳解决方案。公司秘书以下个人在2023年担任公司秘书:Warren Baillie LLB,BCom,Grad。蘸一蘸。CSP集团公司秘书Baillie先生于2005年加入Woodside,并于2012年2月1日起被任命为集团公司秘书。贝利先生是一名律师和特许秘书。他是澳大利亚治理学院董事会的前总裁。Lucy Bowman MA(Oxon),法学联合公司秘书鲍曼女士于2021年加入伍德赛德担任高级法律顾问,并被任命为联合公司秘书,自2022年10月20日起生效。她是澳大利亚公司董事学会的研究生会员。分支机构伍德赛德能源集团有限公司通过各种子公司在多个国家建立了分支机构。伍德赛德能源集团有限公司董事和高级管理人员的赔偿和保险S章程要求伍德赛德能源集团有限公司赔偿伍德赛德能源集团有限公司或其全资子公司的每一名董事、秘书、高管或员工因开展伍德赛德能源集团有限公司的业务或履行其职责而产生或产生的责任(如果法律没有禁止伍德赛德能源集团有限公司这样做的话)。伍德赛德能源集团有限公司与在伍德赛德全资或部分控股公司担任高级管理人员的董事、秘书、某些高管和员工签订赔偿契约,条款与伍德赛德能源集团有限公司S章程规定的赔偿条款一致。伍德赛德不时根据伍德赛德S外聘审计师指导政策聘请其外聘审计师普华永道进行非法定审计工作并提供其他服务。合约条款包括以普华永道为受益人的赔偿:赔偿普华永道因伍德赛德违反合约条款而产生的第三方索赔而招致的所有损失、索赔、成本、费用、诉讼、要求、损害赔偿、债务或任何法律程序 ,以及因依赖伍德赛德提供的虚假、误导性或不完整的信息而必须向伍德赛德或任何第三方承担的所有责任。伍德赛德能源集团有限公司根据一份合同支付了保费,该合同为每一位与伍德赛德能源集团有限公司或其子公司的管理有关的董事、高管、秘书和员工提供保险,使他们免受因此而产生的责任。披露此类保险所承保的责任的性质和应付保险费的金额,须遵守保险合同中的保密条款。伍德赛德能源集团有限公司没有为伍德赛德能源集团有限公司的外聘审计师或与外聘审计师有关的法人团体提供任何保险。于截至二零二三年十二月三十一日止财政年度及于本董事报告日期,并无向本集团现任或前任董事、高级职员或外聘核数师作出任何弥偿。伍德赛德能源集团有限公司77


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Non-audit services and auditor independence declaration Details of the amounts paid or payable to the external auditor of the company, PricewaterhouseCoopers for audit and non-audit services provided during the year are disclosed in Note E.4 of section 5—Financial Statements. Based on advice provided by the Audit & Risk Committee, the directors are satisfied that the provision of non-audit services by the external auditor during the financial year is compatible with the general standard of independence for auditors imposed by the Corporations Act 2001 for the following reasons: all non-audit services were provided in accordance with Woodside’s External Auditor Policy and External Auditor Guidance Policy all non-audit services were subject to the corporate governance processes adopted by the company and have been reviewed by the Audit & Risk Committee to ensure that they do not affect the integrity or objectivity of the auditor. The auditor’s independence declaration, as required under section 307C of the Corporations Act 2001, is set out on page 79 and forms part of this report. Financial instruments For further information on Woodside’s financial risk management objectives and policies, hedging and exposure to price risk, credit risk, liquidity risk and cash flow risk, refer to sections A, C and D on pages 115, 140 and 144 in section 5—Financial Statements and Quantitative and qualitative disclosures about market risk on pages 186-187 in section 6.3—Additional disclosures. Proceedings on behalf of the company No proceedings have been brought on behalf of the company, nor has any application been made in respect of the company, under section 237 of the Corporations Act 2001. Rounding of amounts Woodside Energy Group Limited is an entity to which the Australian Securities and Investments Commission (ASIC) Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191 (ASIC Instrument 2016/191) applies. Amounts in this report have been rounded in accordance with ASIC Instrument 2016/191. This means that amounts contained in this report have been rounded to the nearest million dollars unless otherwise stated. Information in other parts of the Annual Report Where this Directors’ report refers to other parts of the Annual Report, those pages form part of this report. Directors’ relevant interests in Woodside Energy Group Ltd shares as at the date of this report Director Relevant interest in shares Larry Archibald 13,524 Ashok Belani2 Nil Arnaud Breuillac2 Nil Frank Cooper 16,142 Swee Chen Goh 14,953 Richard Goyder 26,163 Ian Macfarlane 11,376 Angela Minas2 Nil Meg O’Neill1 432,621 Ann Pickard 15,870 Gene Tilbrook 9,947 Ben Wyatt 3,054 Meg O’Neill is the only Woodside Energy Group Ltd director who has rights on issue and her rights holdings are set out on page 97 in section 4.3—Remuneration Report. Woodside Energy Group Ltd does not have any options on issue. Mr Breuillac, Ms Minas and Mr Belani are participating in the Non-Executive Directors’ Share Plan and will acquire shares going forward under this plan.


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核数师致Woodside Energy Group Ltd董事的独立性声明核数师独立性声明作为Woodside Energy Group Ltd截至2023年12月31日止年度审计的首席核数师 ,本人声明,就本人所知及确信,已:’(a)在审计方面没有违反《2001年公司法》的审计师独立性要求,及(b)并无违反任何与审计有关的适用专业操守守则。本声明涉及Woodside Energy Group Ltd及其在本期间控制的实体。N M Henry Perth合伙人2024年2月27日普华永道,ABN 52 780 433 757 Brookfield Place,125 St Georges Terrace,PERTH WA 6000,EMANBox D198,PERTH WA 6840 T:+61 8 9238 3000,F:+61 8 9238 3999,www.example.com法律责任有限。   伍德赛德能源集团有限公司


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4.3管理薪酬报告内容4.3.1委员会主席的信函81 4.3.2薪酬报告 (经审核)83 KMP和Woodside公司五年业绩摘要83高管KMP 84薪酬政策84高管激励计划84高管KMP薪酬结构86薪酬变化和 基准89 2023年企业记分卡措施和结果90高管KMP KPI和结果91高管KMP的合同97  ’ ’          非执行董事(NED)98薪酬政策98最低持股要求(MSR)政策98非执行董事薪酬结构98人力资源与薪酬委员会99贷款及交易99薪酬使用 顾问99报告附注99以美元报告99法定表格100 4.3.3词汇表104 80 2023年度报告           


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4.3.1 Committee Chair’s letter 27 February 2024 Dear Shareholders On behalf of the Board, I am pleased to present the Remuneration Report for the year ended 31 December 2023. I would like to acknowledge that, in June, one of our colleagues tragically lost his life while working at the North Rankin Complex. Protecting the health and safety of our employees and our contractors is our top priority, and we must ensure we remain focused on our commitment to prevent injuries. We are resolved to strive to achieve industry-leading safety performance. In 2023, our expanded global portfolio has delivered record and reliable production, good progress has been made on our key growth projects and we achieved strong emissions performance at our facilities. While our operating performance was strong in 2023, lower realised oil and gas prices contributed to earnings before interest, taxes, depreciation, and amortisation, excluding impairment (EBITDA) being below target. These results are reflected in our 2023 Executive key management personnel (KMP) remuneration outcomes outlined below and in further detail in this report. The Board considers the 2023 remuneration outcomes align with overall corporate performance and shareholder’s return, while maintaining Woodside’s ability to attract and retain talented executive capability in a globally competitive market. Business performance In 2023, the Corporate Scorecard continued to have a strong link between executive reward and our shareholders’ experience. It was based on Woodside’s performance across four equally weighted measures of financial, base business, material sustainability issues, and strategy and growth. The health and safety performance measure, which contributes to 10% of the total 2023 scorecard outcome, was zero. This reflects the tragic fatality at our North Rankin Complex, together with below target TRIR and disappointing process safety performance. The Board recognises we must improve on safety. The financial measure for EBITDA was US$9,363 million, below the target of US$11,860 million due to lower realised prices. While LNG prices remained above the long-term average, they were less than budget. Operating Expenditure was $47 million higher than the target of US$2,208 million. Our expanded global portfolio delivered record production in 2023 (187.2 MMboe) due to reliable operating performance. This was achieved while beating our internal gross equity Scope 1 and 2 emissions1 target by 5%. Over the year, we made good progress on our key growth projects with the Scarborough Energy Project on track for first LNG cargo in 2026. First oil is targeted for 2024年年中,我们在塞内加尔海域的Sangomar项目上获得了FID, 墨西哥湾的Trion项目上获得了FID。在我们的新能源项目方面,我们在俄克拉荷马州拟议的H2OK氢项目的工作仍在继续,几个CCS机会正在推进。在西澳大利亚州,州和联邦政府批准了Karratha附近的Woodside太阳能项目。该公司在四项企业记分卡指标中的业绩表现为4.8(最多10项)。’2024年企业记分卡已由董事会审查和批准,反映了Woodside公司对经营绩效与重大可持续性标准的平衡方法。’它包括一个单独的安全和气候指标,每个指标占2024年总记分卡的15%。这些变动在本报告的2024年企业记分卡部分作了进一步详细描述。可变年度奖励(VAR)是根据伍德赛德行政奖励计划(EIS)提供的。每个 高管人员的奖励是基于他们的个人绩效对照关键绩效指标(KPI)和公司绩效通过公司记分卡获得的。’’2023年,首席执行官的个人绩效根据增长议程、有效执行、企业能力、文化、声誉和股东关注五个同等权重的指标进行评估。在年底,董事会审查了首席执行官的业绩,以及公司记分卡 结果,导致了以目标机会的104%获得EIS奖。’1总权益排放量是在碳排放额报废前计算的,并将组织的优先事项集中在避免和减少排放上。这 有助于实现我们公司减少净权益范围1和2排放的目标。有关该公司目标的更多信息见第3.8节“气候和可持续发展”。—伍德赛德能源集团有限公司


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首席执行官向董事会建议,鉴于我们北兰金综合体的死亡人数,她的最终EIS奖励减少5%。董事会 行使其酌情权,将EIS奖励减少到目标机会的99%(最大机会的66%)。董事会将考虑是否有任何进一步的行动是适当的,因为伍德赛德的反应继续死亡。’高级 管理人员的个人绩效根据与首席执行官相同的绩效指标进行评估,并根据每个管理人员的职责范围设置个人KPI。’高级执行人员EIS奖励范围为目标机会的101%至105%。董事会已审阅2023年环境影响报告结果,并相信有关结果与整体企业表现及股东经验适当一致。高管薪酬
首席执行官及高级行政人员的薪酬,不论是固定薪酬还是浮动薪酬,均会根据问责性、经验及个人表现每年进行检讨。外部基准测试也支持 。自2024年1月1日起,董事会决定首席执行官的固定年度奖励(FAR)将增加3%。’首席执行官薪酬待遇的VAR部分保持不变。’2023年期间还对高级执行人员FAR进行了审查。董事会决定Graham Tiver先生和Shiva McMahon女士的FAR将增加5%,自2023年4月1日起生效。高级行政人员薪酬的增值结构及机会维持不变。外部 基准测试由外部薪酬顾问针对ASX 20公司、澳大利亚材料和能源行业的选定同行以及国际石油和天然气公司进行。董事会认为,这项审查使首席执行官和高级管理人员的薪酬总额 在选定的同行群体中处于竞争地位。该等变动于本报告薪酬变动一节作进一步详细说明。董事会任命Liz Westcott女士为澳大利亚运营执行副总裁,自2023年6月1日起生效。Westcott女士的FAR和主要合同条款的详情载于本报告。’主席和 非执行董事酬金
主席的费用,以及 非执行董事每年均会根据外聘薪酬顾问的基准进行检讨。主席及非执行董事及委员会成员之酬金 上次于2023年1月1日上调5%,为自2019年以来首次上调。这一增长考虑到了外部 独立薪酬顾问KPMG针对ASX 20和选定的国际石油和天然气公司进行的基准。2024年主席或非执行董事酬金概无变动。治理
人力资源和薪酬委员会继续审查公司在全球范围内的薪酬政策和做法,以确保这些政策和做法在 当地市场上保持竞争力,并满足不断变化的监管要求。’2023年,包括采纳符合纽约证券交易所上市公司手册第303. A14条要求的强制性回账政策。有关 委员会2023年活动的更多详情,请参阅《2023年企业管治声明》。’结论
我谨代表董事会感谢Gene Tilbrook先生,他于2019年至2023年12月担任委员会主席。作为委员会主席,Gene监督了企业文化评估和监督活动的引入,并将重点放在投资者参与高管薪酬及其与战略和股东经验的联系上。我们期待着与您的持续接触,并分享伍德赛德的未来成功。’您诚挚的,Arnaud Breuillac人力资源与薪酬委员会主席 82 2023年度报告


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4.3.2薪酬报告(经审计)
KMP和 Woodside公司五年业绩总结’
本报告概述了伍德赛德公司关键管理人员(KMP)在2023年期间的薪酬安排和成果。’
Woodside公司的KMP是指有权通过其行动塑造、影响和控制集团战略方向和 绩效的人员,无论是集体(就董事会而言)还是作为个人根据授权行事(就首席执行官和高级管理人员而言)。’’
表1A执行KMP–
高管董事
梅格·O·尼尔(首席执行官兼董事总经理)’
高级管理人员
Graham Tiver(执行副总裁兼首席财务官)
Shiva McMahon(国际运营执行副总裁)
Liz Westcott(澳大利亚业务执行副总裁)1
1 L Westcott女士于2023年6月1日开始任职于Woodside。
表1B– 非执行董事KMP
非执行董事
Richard Goyder,AO(主席)Larry Archibald Frank Cooper,AO
Swee Chen Goh Ian Macfarlane Ann Pickard Gene Tilbrook Ben Wyatt Arnaud Breuillac1 Angela Minas2
非执行董事
Christopher Haynes,OBE3 Sarah Ryan4
1 A Breuillac先生获委任为 非执行董事于二零二三年三月八日。
2. A Minas女士被任命为 非执行董事于二零二三年四月二十八日。
3. C.海恩斯博士不再是一个 非执行董事于二零二三年四月二十八日。
4 S Ryan博士不再是一个 非执行董事于二零二三年四月二十八日。
2024年KMP变化
Woodside于2024年1月24日宣布,Frank Cooper先生、AO先生和Gene Tilbrook先生预计将于2024年4月的年度股东大会上或之前从Woodside董事会退休。此外,Ashok Belani先生被任命为 非执行董事于二零二四年一月二十九日生效。
表2五年业绩2023 2022 2021 2020 2019–
不包括减值的EBITDA 1(百万美元)9,363 11,234 4,135 1,922 3,531 
业务支出2(百万美元)2,255 2,0633 1,0303—— 
税后净利润 (NPAT)4(百万美元)1,660 6,498 1,983(4,028)343 
每股基本收益5(美分)87.5 430 206(424)37 
基础NPAT 1(百万美元)3,320 5,230 1,620 447 1,063 
每股股息(美分)140 253 135 38 91 
股票收盘价(年内最后一个交易日)(澳元)31.06 35.44 21.93 22.74 34.385 
生产量7,8(Mmboe)187.2 157.7 91.1 100.3 89.6 
年平均日期 Brent 8($/boe)83 101 71 42 64 
1这是一个 未经审计但源自经审计财务报表的非IFRS计量。这一措施是为了进一步深入了解伍德赛德的表现,并已,’ 
按年度报告的"替代 绩效指标"部分中的定义计算。 
2.业务支出a 未经审计的非IFRS计量。 此指标仅包括生产成本中的支出以及一般、管理和其他直接支出 
可归因于从伍德赛德的经营资产销售碳氢化合物产生收入 。’营运开支于二零二一年前并无披露。 
3截至2023年,企业记分卡的运营 支出以美元计算和报告,反映合并后组织的全球性质。在2023年之前, 
支出以澳元计算和报告。 
4代表母公司股权持有人应占除税后利润 。这一措施是为了进一步深入了解伍德赛德的表现。’ 
5总运营的基本每股收益。 
6 2018年最后交易日的收盘价为31.32美元。 
7从2022年起,生产量已使用 年度报告术语表、计量单位和换算系数部分中定义的最新换算系数计算。 
8这些措施是 非IFRS财务业绩指标,因此未经审计。  
伍德赛德能源集团有限公司 


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EXECUTIVE KMP Remuneration policy Woodside’s strategy is to thrive through the energy transition by building a low cost, lower carbon, profitable, resilient and diversified portfolio. There are three goals which drive this strategic direction. First, we strive to have the right portfolio to provide the energy required for future demand. We play to our strengths, providing oil and gas to our customers while advancing new energy products and lower carbon services. Climate is an integrated part of our strategy and we assess investment decisions against a wide range of considerations including climate outcomes. This is important as the demand from our customers becomes increasingly shaped by their decarbonisation goals. Secondly, we want to create and return value to our shareholders. Our capital management framework aims to optimise value, balance strong shareholder returns and invest in quality opportunities. Finally, we aim to conduct our business sustainably. To achieve this, we need to manage our impact on people, communities and the environment in which we operate. The safety of our people and a strong focus on managing our net equity Scope 1 and 2 emissions to meet our targets is critical to the longevity of our business. All three goals are critical to ensuring that Woodside delivers its strategy and thrives through the energy transition. To do so, the company must be able to attract and retain executive capability in a globally competitive market. The Board structures remuneration so that it rewards those who perform, is valued by Executives, and is aligned with the company’s values, strategic direction and the creation of enduring value to shareholders, and other stakeholders. Fixed Annual Reward (FAR) is determined having regard to the scope of each Executive’s role and their level of knowledge, skills and experience. Variable Annual Reward (VAR) is calculated annually, based on performance measures set by the Board aimed at aligning executive remuneration with short and long-term shareholder returns. VAR aligns shareholder and executive remuneration outcomes by making a significant portion of executive remuneration at risk, while rewarding performance. Executive remuneration is reviewed annually, having regard to the accountabilities, experience and performance of each individual. FAR and VAR are compared against domestic and international competitors at target, to maintain Woodside’s capacity to attract and retain talent and to ensure appropriate motivation is provided to Executives to deliver on the company’s strategic objectives. Executive Incentive Scheme VAR is delivered under the Woodside Executive Incentive Scheme (EIS). The EIS is structured having regard to the key objectives of executive engagement, alignment with the shareholder experience and strategic fit. ALIGNMENT WITH THE  EXECUTIVE ENGAGEMENT SHAREHOLDER EXPERIENCE STRATEGIC FIT Enable Woodside to attract and retain Promote significant share ownership Measures which determine the executive capability in a globally through equity awards. Equity awards quantum of the EIS award are selected competitive environment by providing are delivered as a combination of for alignment with Woodside strategy Executives with a clear remuneration Restricted Shares and Performance and award deferral periods reflect structure giving line of sight to Rights. The Performance Rights are Woodside’s strategic time horizons. how performance is reflected in Relative Total Shareholder Return Together these drive Executives to remuneration outcomes. (RTSR) tested against comparator deliver our strategic objectives with groups, after five years. discipline and collaboration, in turn creating shareholder value. 84 ANNUAL REPORT 2023


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个人及公司表现
环境影响报告书 提供与董事会设定的挑战性个人和公司年度目标相关的单一可变奖励。每个高管KMP的奖励基于两个部分:个人绩效与KPI(30%权重)以及公司绩效与公司记分卡(70%权重)。’’
个人绩效衡量标准旨在确保管理人员在执行伍德赛德集团战略任务的同时,专注于推动伍德赛德集团 的文化和价值观。’’
董事会有强有力的监督和治理,以确保设定适当且具有挑战性的 个人目标,从而在绩效和奖励之间建立明确的联系。
高管KMP的2023年企业记分卡基于四个同等权重的 衡量标准,这些衡量标准的选择是因为它们会影响短期和长期股东价值。这包括为与Woodside战略保持一致而选择的措施,涵盖运营效率、财务成果和绩效,针对关键 可持续性措施。
金融基础业务可持续发展战略和增长 
EBITDA是收入最大化和价值的关键贡献者重大可持续性问题业务重点关注 
年度盈利能力,以及从我们的资产中产生的控制,包括个人和流程进展以及资本里程碑 
经营开支使其在生产中得到充分利用。 安全,环境,排放项目,业务发展,
专注于高效运营、削减开支、社会许可证和资产负债表管理。 
成本竞争力和运营。 
股东回报 
25% 25% 25% 25%
赔偿额的计算
EIS奖取决于每个项目的表现。 12-在每个业绩年度结束时确定。 个人绩效的评分标准为0至5分,CEO由董事会评估,高管由CEO和人力资源与薪酬委员会评估。公司绩效的评分范围为 ,介于0到10之间,其中达到目标的结果得分为5分,每个指标得分最多为10分。这两个部分的总和决定了赔偿额。
超出 目标的结果是增加奖励,线性计算最高值,而表现不佳将导致奖励减少。如果 公司或个人绩效未达到绩效条件,则执行人员可获得的最低奖励为零。
支付或分配EIS奖励的决定由董事会全权决定,董事会可以向上或向下调整 结果,以更好地反映股东的结果以及公司或管理层的绩效。每年,董事会都会对伍德赛德公司在所有重要因素上的表现进行全面评估,然后考虑 是否适当向上或向下调整"环境影响报告"结果。’
2023年目标可变奖励机会
每位执行人员都有一个目标VAR机会和一个最大VAR机会,该机会以执行人员FAR的百分比表示。’2023年的机会概述如下 。
最小机会目标机会最大机会  
职位(%FAR)(%FAR)(%FAR)(%FAR) 
首席执行官零280 420 
高级管理人员零160 256 
首席执行官薪酬目标高级 薪酬目标 
固定奖励26%可变奖励74%固定奖励38%可变奖励62% 
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高管KMP薪酬结构
伍德赛德公司首席执行官和高级管理人员的薪酬结构由两个部分组成:FAR和VAR。’
FAR VAR
• 根据执行官的职责范围及其执行官 执行官有资格获得与个人知识、技能和经验水平挂钩的单一可变奖励。’•董事会设定的个人和公司年度目标。
• 与国内和国际竞争对手的竞争力基准VAR取决于与个人和国际同行的业绩,以使公司能够在初始阶段吸引和 企业业绩• 12-一个月的时间,并保持卓越的执行能力。在每个业绩年度结束时确定。
首席执行官和高级管理人员的VAR概述如下:
CEO EIS结构高级 高管EIS结构绩效 
权利1受以下条件限制  5-年RTSR性能权利1受 5年RTSR性能30% 27.5%受限  
股份1受a  5-年延期期股份1受5年延期期限制30% 27.5%受限  
股份1受a  4-年股份1受3年10%延期期25%延期期  
受限制现金 
股份1受a  3-20%
10%周期  
现金 
20% 
12年2年3年4年5年12年2年3年4年5年12年2年3年4年5年 
1使用面值方法分配 。 
现金
现金部分应在结束后 支付 12-月业绩年度,在3月的发薪周期。
限售股
对于首席执行官的VAR奖励,限制性股份 部分分为三个、四个和五年的延迟期的批次,对于高级行政人员的VAR奖励,限制性股份分为三个和五年的延迟期的批次。’’这些奖项没有附加其他 绩效条件。这一要素为行政人员创造了强有力的保留建议,因为归属须受雇用未在延期期间无故终止或辞职终止的条件。递延 机制意味着奖励的价值反映了整个递延期间的股价波动,旨在反映中长期业绩的可持续性,并支持高管和 股东之间的一致性。
表演权
性能权限分为两个 部分,每个部分都要经过单独的RTSR性能障碍测试, 五年期。五年后,由于伍德赛德经营的是一个资本密集型行业,长期
投资时间表。管理层必须从股东的长期利益出发做出决策,重点是在石油和天然气行业的商品价格周期中创造价值。我们认为,RTSR是衡量整个行业商品价格周期长期价值创造的最佳衡量标准。
三分之一的履约权是针对一个比较组进行测试,该比较组包括2023年12月1日ASX 50指数内的实体。剩余的三分之二 将针对一个国际石油和天然气公司集团进行测试,见表11。
RTSR结果由外部顾问在业绩期结束后计算 。测试的结果根据以下时间表进行衡量。对于EIS奖励,任何未归属的履约权将失效且不进行重新测试。
就估值而言,所有履约权均视为以权益结算方式处理。每项履约权均为在 归属时(或由董事会酌情决定,作为现金等价物付款)收到Woodside已缴足普通股的权利。’执行人无须就授出或归属履约权支付任何款项。
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RTSR绩效障碍归属 
Woodside 同级组内RTSR百分位位置在相关RTSR组件中的履约权归属低于第50百分位无归属等于第50百分位50百分位50百分位之间归属于     按比例计算等于或大于第75百分位数100%归属 
表3.环境影响信息系统的主要特点– 
分配方法受限制股份及履约权采用面值分配方法分配。 数量
限制性股票和表演权的价值是通过价值除以成交量加权平均值计算的。
本公司股票在业绩年度12月每个交易日交易的价格(VWAP)。’
股息及投票权行政人员有权收取受限制股份的股息。 不就履约权支付股息
在归属之前。对于确实归属的履约权,Woodside将支付股息等值支付,
分配至归属之间的期间支付的股息。股息等值支付将于
除非董事会另有决定。
限制性股票与伍德赛德其他股东一样 拥有投票权。表演权不
拥有投票权,直至股份归属后获分配为止。
董事会拥有广泛的酌处权,以减少既得和未既得权利,包括当管理人员 
欺诈行为或不诚实或被发现严重违反其义务;
财务报表中的错报或遗漏;重大的意外或意外后果,
结果已经发生;或董事会确定已经发生导致不公平的情况
有利于行政。
2023年,董事会采纳了与纽约证券交易所上市公司手册第303.A14节要求一致的强制性退款政策。公司因重大原因需要编制会计重述的, 不遵守证券法下的任何 财务报告要求,公司将根据 收回错误授予的奖励性补偿金额
这种强制性政策。
控制事件董事会有 酌情决定对控制权变更事件的任何EIS奖励的处理。 如果
控制权的实际变更发生在业绩年度, 执行人员通常至少会收到一份赞成票,
与未分配现金和EIS奖励的受限制股份部分有关的现金支付比例
年度业绩,按目标进行评估。
如果在股权奖励的归属期内发生控制权的实际变动 ,除非董事会决定
否则,受限制股份将全部归属,而履约权将归属于 按比例计算,并考虑到
到已过的归属期的那部分。
在业绩年度内,如果管理人员辞职或因原因被解雇,则不提供EIS奖励 
(除非委员会另有决定)。在任何其他情况下,伍德赛德将考虑到对
目标和绩效年度中所经过的部分,以确定任何EIS奖励。
在 延期或绩效期间,如果高管辞职或因原因被终止,任何EIS奖励将
(除非董事会另有决定)。在任何其他情况下,任何限制性股份将归属于
从董事会确定的日期起全部支付,而任何履约权将保留在原地并 归属于普通
除非委员会另有决定,否则须符合适用条件。
没有重新测试将不适用于EIS奖励。 如果所需的RTSR性能是
会议结束时未实现的 五年期。
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其他股权计划
Woodside有 为员工提供参与公司股份所有权的机会,并利用股权支持具有竞争力的基本薪酬职位的历史。
表12提供了上一年拨款的详细情况。适用于上一年赠款的条款在过去的伍德赛德年度报告中有所描述。
补充伍德赛德股权计划(SWEP)
2011年10月,董事会批准 设立SWEP,以便为关键能力提供有针对性的股权保留奖励。
SWEP于2022年进行了更新,以扩大 资格,涵盖Woodside Energy Group Ltd的子公司的所有员工,并确保Woodside运营所在的所有司法管辖区的合规性。这有助于根据过渡安排 为符合条件的必和必拓员工从必和必拓集团长期激励(LTI)计划过渡到根据Woodside公司VAR安排提供的VAR,提供替代未既得激励。’
SWEP奖有服务条件,没有业绩条件。每个ER允许参与者在归属日收到伍德赛德股份。
根据SWEP,ERRs可在归属日期前在控制权变更或 首席执行官酌情按比例计算,但限于以下情况:裁员、退休(六个月后参加)、死亡、因疾病或丧失工作能力或参与员工完全和永久残疾而被解雇。’如果雇员因辞职或在归属日期前因原因而终止雇佣,则其所有未归属的ER将被没收。
对于适用于作为替代奖励授予传统必和必拓员工的SWEP ER的雇用待遇的终止,除非董事会另有决定,否则未授予SWEP ER将授予在下列情况下按比例计算: 参赛者被解雇、死亡、因病或丧失工作能力或完全和永久残疾而被解约。对于其他情况下的离职(以及因辞职或原因而终止聘用的情况除外),伍德赛德首席执行官S(或董事会委员会,视情况而定)有权酌情允许按比例归属。
急诊室没有分红的权利,急诊室也没有投票权。
最低持股要求(MSR)政策
高管MSR政策反映了管理层的长期重点,旨在进一步加强与股东的协调。
MSR政策要求高级管理人员在五年后以至少100%的总购买价收购和维护Woodside股票,如果是首席执行官,则在五年后至少购买其FAR的200%。
执行KMP中,O Neill女士、Tiver先生和McMahon女士符合MSR要求。韦斯科特女士于2023年开始在伍德赛德工作,并将收购伍德赛德股份以满足MSR的要求。详情请参见表14。
最低持股要求(MSR)政策
高管MSR政策反映了管理层的长期重点,旨在进一步加强与 股东的合作。
MSR政策要求高级管理人员在五年后以至少100%的总购买价收购和维护Woodside股票,如果是首席执行官,则在五年后至少购买其FAR的200%。
高管KMP中,O Neill女士、Tiver先生和McMahon女士符合MSR要求。韦斯科特女士于2023年开始在伍德赛德工作,并将收购伍德赛德股份以满足MSR的要求。详情请参见表14。
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薪酬变动与标杆     
董事会于2022年审议了首席执行官及高级  的薪酬。董事会批准在首席执行官S的责任、经验和  机会以及《环境影响报告书》的结构方面增加目标高管的薪酬。这是有个人业绩的,并有外部基准的支持。  从2023年6月1日起申请对首席执行官S的业绩进行考核,董事会聘请了独立薪酬     2022年和2023年业绩年度。不建议更改毕马威(澳大利亚)和子午线(美国)咨询公司,为2024年《环境影响报告书》的目标机会或结构提供投入 。这篇评论。毕马威进行的基准测试包括  基准测试,结果显示O Neill女士S的薪酬被定位为澳大利亚20家公司,在澳大利亚材料   选定的同行组中具有竞争力。  是能源行业和国际石油和天然气公司的首席执行官。     与澳大利亚证交所20家同行组和子午线指数的中位数相当,对18家拥有全球业务的公司进行了基准测试,在全球石油和天然气同行中排名上四分之一。CEO总目标
主要于石油及天然气能源行业 。     薪酬(Ttr)(包括远期及目标     )参考市场基准,董事会已将     定为澳交所同业集团的上四分之一,并远低于S女士的2,472,000澳元,自2024年1月1日起生效。VAR为全球油气同业的中位数。这一增长3%(与 的O Neill和S女士相比,以支持2023年2,400,000澳元的高级管理人员薪酬审查)认可了董事会聘请毕马威提供基准和  的专业知识和
O Neill女士的表现,并将总薪酬纳入 薪酬建议。在这次审查之后,FAR
在选定的同龄人群体中处于竞争地位。Tiver先生和McMahon女士的     增加了5%
自2023年4月1日起生效。不建议对VAR进行任何更改
2024年环境影响报告书的目标机会或结构。
Woodside CEO 2024年1月1日FAR和TTR与ASX 20和全球石油和天然气同行的比较:
2024企业记分卡 
2024年企业记分卡已获 董事会批准安全指标占2024年总记分卡的15%, 
并反映了伍德赛德的平衡方法,以制定措施,确保我们的目标,以防止所有伤害和关键,’ 
与伍德赛德的战略一致。’2024年记分卡对有效的过程安全管理有五个重要性 , 
评估安全性、可靠性和领导能力以避免重大事故和环境事件的个别加权措施。 
高效运营、战略计划的实施和气候指标占2024年总记分卡的15% 
交付可持续业务优先事项,确保适当重视满足范围1和2 
使管理人员关注他们对排放目标的领导贡献以及新能源项目的进展。 
Woodside的安全性能和交付应对气候’ 
计划,每个目标 已提升为独立的衡量标准 
2024年 
金融基础业务增长安全环境 
EBITDA是关键的 收入最大化,增长重点是保护健康确保适当 
我们 实现资本和员工安全所产生的年度盈利价值,强调满足 
以及控制运营资产(当它们完全是项目里程碑、 承包商和我们的范围1和2排放) 
支出带来了生产的重点。 业务发展东道社区是一个首要目标, 进展,
与我们的战略优先事项相一致的高效运营。 新能源项目。
成本竞争力和计划。 
股东回报 
30% 20% 20% 15% 15%
伍德赛德能源集团有限公司


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2023年企业记分卡措施和成果
金融(25%)  中点最大结果3.3
不包括减值的EBITDA是年度盈利能力的主要贡献者,并受管理层表现和商品价格的影响。
EBITDA与短期股东价值创造密切相关。EBITDA以高效的运营业绩和成果为基础
受石油和天然气价格的上行和下行以及外汇波动的影响,股东的回报也是如此。控制经营
支出带来的重点是高效运营、成本竞争力和股东回报。 
2023年业绩:扣除减值的EBITDA为93. 63亿美元,低于目标118. 60亿美元,部分原因是变现价格下降,
被更高的生产所抵消。经营开支为22.55亿美元,较目标22.08亿美元高出4700万美元,原因是
冥王星和墨西哥湾资产的运营成本。经营开支不包括美元走软的外汇影响,
商品价格和数量的影响 Pluto—KGP互连器运营支出。 
基础业务(25%)  Mid—Point MAX结果6.1
当Woodside的资产在生产中充分利用时,收益得以最大化,并产生价值。’ 全年必须认真管理生产,以优化资产的价值。公司记分卡的生产目标是根据公司的年度预算和市场指导来设定的。2023年业绩:187.2百万桶油当量的生产在180.190百万桶油当量的生产指导范围内 ,原因是’ – Pluto—KGP互连器的生产和持续的Pluto Train 1的可靠性,Mad Dog 2阶段的第一次石油在2023年4月实现,以及特立尼达岛的强劲油田性能 , 
多巴哥.这被巴斯海峡的周转活动和低于计划的天然气需求所抵消。 
重大可持续性问题(25%)  中点最大结果4.4
董事会考虑重大可持续性问题的表现,包括个人和过程安全、气候变化和温室气体排放,以及我们的社会运营许可证。在这一领域的出色表现从四个方面创造和保护价值;它降低了发生重大事故事件和灾难性损失的可能性;它保持了Woodside的运营许可证,使其能够发展其增长 投资组合;它反映了产生价值的高效、优化和受控的业务流程;它支持了公司作为首选合作伙伴的地位。2023年业绩:健康和安全绩效指标( 占整体记分卡结果的10%)为零。’’ 这反映出安全性能低于目标,TRIR为1.86(目标为1),其中包括North Rankin Complex发生的1起死亡事件和工艺安全性能 低于目标,记录了3起1级或2级工艺安全事件,最大目标为1。总权益范围1和2的排放表现为6,190kT COˇ,,—e,比目标好5%。伍德赛德正在实现《2021—2025和解行动计划》中的9项指标中的8项。–战略与增长(25%)  中点最大值结果5.3
2023年,我们专注于推进Scarborough和Sangomar,将FID纳入Trion,并推进新能源项目,并在与必和必拓石油业务合并后交付年度协同增效举措。’ 
斯卡伯勒和冥王星列车2新能源项目进展 
Scarborough and Pluto Train 2完成55%,1个目标是第一个液化天然气项目Woodside继续推进技术、监管和合同•
2026年的货物。 2023年的H2OK活动。 FID推迟等待更多
地震、钻井、海底和干线确定性的环境计划,有关政府税收优惠 资格,
安装活动于12月被监管机构接受。客户承购协议。 
• 确保规划批准和州和联邦环境保护
Sangomar 批准拟议的Woodside太阳能设施和相关设施 
年底完成93%,目标为 2024年年中,基础设施与2023年FID就绪的目标相比。
与 2023年底的首个石油目标相比。2年前 • 前端工程和设计(FEED)开始于
FPSO于2023年底从新加坡启航。 天使碳捕获和封存(CCS)机会。
Trion合并集成 
最后投资决定(FID)。• * 实现的协同增效目标超过4亿美元。
授予的主要工作范围合同。
整体业绩成果  中点最大结果4.8
1完成率不包括冥王星列车1号改装项目。 
2 项目进度已更新至93%,在此期间之后确定的修正为0.2%。
3实现的 协同效应未经审计。
2023年90年度报告


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2023年 的执行KMP KPI和结果
首席执行官Far 高级执行人员Far
由于董事会审查了S对首席执行官的薪酬, 董事会审查了S对高管的薪酬
O Neill先生S女士的薪酬从2,400,000澳元增加到 澳元 薪酬2,472,000澳元,S先生的薪酬增加到1,155,000澳元
自2024年1月1日起生效。 和麦克马洪女士向S支付578,000美元,自2023年4月1日起生效。
韦斯科特·S女士的年薪为1090,000澳元。
首席执行官VAR和其他激励 
S女士的激励安排受《环境影响报告书》的监管。 管理层将继续关注市场发展,以确保高级管理人员的FAR保持竞争力,并在2023年,根据 基准适当审查首席执行官的个人业绩 同行公司。
委员会反对五项同等权重的措施。之所以选择表4中概述的这些指标,是因为董事会认为 高级管理人员VAR和其他激励措施在每个领域的成功业绩是2023年卓越 的关键驱动因素,即每位高级管理股东的个人业绩回报。评估 时采用了与下跌至高级管理人员至 首席执行官相同的业绩衡量标准,并根据每个高管S所在领域设置了个人KPI
衡量个人绩效 责任的 。这些指标旨在使个人
林德赛德·S公司的业绩与成就
年底,董事会审查了首席执行官S的 战略,同时促进了高管之间的合作。
2023年的业绩。这位首席执行官获得了一张个人 
绩效得分在0到 5之间,董事会与 一起批准了对高级管理人员的环境影响评估奖励
企业计分卡决定了VAR结果。这 导致 公司记分卡结果和他们的个人业绩
在目标机会的104%的EIS奖中。首席执行官 评估。
向董事会建议将她的最终环境影响报告书奖金减少5% 关于高级管理人员个人业绩的信息
我们北兰金综合大楼的死亡事件于2023年12月31日为KMP的董事会成员载于表4。 
行使其酌情权,将《环境影响报告书》奖额减少至《环境影响报告书》奖额详情的99%。 
目标机会(最大机会的66%)。于二零二三年十二月三十一日之经营管理计划载于表7。 
委员会将考虑是否适当采取进一步行动, 
伍德赛德对死亡事件的反应仍在继续。’ 
关于首席执行官个人业绩的资料见表4。  
2023年的EIS CEO奖详见表7。 
2023年6月,O. Neill女士获得了第二笔款项,’ 
2022年获董事会批准的现金奖金,以确认 
奥尼尔女士对合并的重大贡献,’’ 
伍德赛德和必和必拓的石油业务’这一支付, 
200,000澳元,以个人业绩满意为条件 
继续服务。这笔付款详见表5, 
表10.  
首席执行官实际薪酬高级管理人员实际薪酬1 
固定 奖励可变奖励固定奖励可变奖励 
26.5% 73.5% 37.5% 62.5%
1这代表2023年所有高级行政人员实际及浮动薪酬的平均数。 
伍赛德能源集团有限公司91


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表4 2023年首席执行官和高级执行官的个人表现,EIS Meg O Shanneill首席执行官和董事总经理—’—
KPI绩效结果 
增长议程n公司战略成熟, 公司专注于目标以上的领域 •
评估增长机会与液化天然气、深水石油、综合碳解决方案和更低的 
股东回报;投资组合平衡;成就碳能源。 
2016年,斯嘉伯勒向液化天然气日本公司出售10%股权, •
具有相关联 不具约束力的承购协议,
新能源的合作。
• 已获得监管 批准的Trion FID。
• 在加氢燃料堆上实现FID。伍德赛德太阳能
H2OK氢项目进展顺利。
有效执行人员和过程 安全绩效未达到目标。 •对目标
评估安全系统的维护、运行和盈利能力。 
现有资产;项目交付以达到预算、进度表、高运营绩效,生产目标以上 •
和规定的性能;降低成本;实现LNG高可靠性。 
健康、安全和社区期望。第二阶段开始生产, •
申子北项目。
• 安全拆除Nganhurra Riser炮塔系泊。
• 全年净权益范围1及2排放量减少。
• Sangomar项目完成93%。
企业 能力稳步提高女性参与率,包括上述目标 •
评估领导力发展;员工队伍规划;  领导力、技术员和行业角色。
行政继任;土著参与和 已交付2022年和解行动计划,9项目标中有8项
多样性;有效的风险识别和管理。2024年商定的轨道和重点领域的 。
* 有效的继任规划取得进展,并有所改进
在 高级和关键角色之间输送人才。
* 继续嵌入伍德赛德S领导力计划
完成基础课程的员工超过50%。
文化和声誉  伍德赛德和澳大利亚人的积极外部代表超过目标
评估绩效文化和对价值观的重视; 能源行业,包括 澳大利亚能源生产商主席。
参与度和支持;改善员工 ,持续积极主动的社区参与度和关系
气候;伍德赛德S品牌成为首选合作伙伴。 到位。
* 员工敬业度得分稳步提高
反映了 组织环境的改善。
股东焦点 保持了对股东回报的组织关注,高于目标
评估决策是否与大宗商品价格疲软带来强劲红利的多头 一起做出
定期股东回报重点;高效及时的 环境。
与 股东沟通,市场分析师 的财务状况良好,资产负债表强劲,低
和基金经理;关注股东回报  杠杆作用、高流动性和适当的战略到位,以
在整个组织中。 针对价格环境的变化提供保护。
* 在与必和必拓合并后超过协同目标
石油。
收入的环境影响报告2占目标机会的百分比99.0%3 
EIS收入1占 最大机会的百分比66.0% 
1项目进度在本期间之后确定了0.2%的修正后更新为93%。
2授予限制性股份及履约权须经股东于二零二四年Woodside股东周年大会上批准方可作实。
3首席执行官向董事会建议,鉴于我们北兰金综合大楼的死亡事故,她的最终EIS奖励减少5%。董事会行使了酌处权,将EIS奖励减少到目标机会的99%。
92 2023年度报告


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格雷厄姆·蒂弗(Graham Timer)执行副总裁兼首席财务官— 
KPI绩效结果 
增长议程:执行10%的抛售 • 非经营性权益高于目标
评估Scarborough与LNG日本实现的增长机会 的一致性,以获得增值。 
股东回报;投资组合平衡;业绩确认并领导了几项潜在收购的评估  •
有挑战性的商业目标和撤资机会。 
有效执行:实施萨班斯—奥克斯利(SOX)认证计划/高于目标 •
评估认证的维护、操作和盈利能力。 
现有资产; 项目交付以实现预算、进度表的交付交付改进的规划和企业建模 •
和陈述的绩效;降低成本;实现成果。 
健康、安全和社区期望。 •
表格20—F与现行报告要求并行。 
• 实现合并协同效应,包括可持续锁定 
未来 计划。 
企业能力提高商业能力,重点向外,目标调整 •
评估领导力发展;劳动力规划;面向市场。 
行政 继任;土著参与和管理继续协调风险识别和管理 •
多样性;有效的风险识别和 管理。整个组织包括学习和提高关注度 
控制器。 
企业文化和声誉领导财务部门在关键企业中实现目标 •
评估绩效文化和对价值观的重视;广泛的倡议,同时保护企业价值。 
参与度和支持;改善员工薪酬总体上协调财务流程,实现更好的方式 •
作为合作伙伴的选择,伍德赛德的品牌,使工作变得更有效率和有效。’ 
以股东为中心的资产负债表管理;与上述目标相适应 •
评估决策是否在长期高流动性和适当对冲的情况下作出,以防止低流动性。 
以股东回报为中心;高效及时的价格环境。 
与 股东的沟通,市场分析师了解强劲的资产负债表加上集中的资本 •
和基金经理;对股东回报分配的关注 促进了股东回报的80%, 
在整个组织中。 
收入的EIS占目标机会的百分比105.5% 
获得的EIS占 最大机会的百分比66.0% 
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Shiva McMahon公司国际运营执行副总裁— 
KPI绩效结果 
增长议程与运营商紧密合作, 交付Mad Dog第2阶段目标实现 •
评估增长机会与补救工作的一致性,  创业
股东回报;投资组合平衡;成就100.加勒比地区生产和储备有所增加。 •
挑战性的商业目标。 
有效执行2023年无高 后果伤害,并继续关注目标 •
评估从组织健康 和安全事件中学习的维护、运行和盈利能力。 
现有资产;项目交付以达到预算、进度表交付由于资产可靠性高于目标产量  •
和规定的性能;降低成本;实现改进、生产优化和最小气候 
健康、安全和社区期望。 
• 安全且按时 执行神字周转。 
企业能力优先建设过程安全能力和能力。 •对目标
评估领导力发展;员工队伍规划;管理资源以支持增长和可持续性 •
行政继承;土著参与和优先事项,如脱碳。 
多样性;有效的风险识别和管理。由全球领导的国际业务部门致力于价值捕获, •’
创新、环境和气候成果和资产 
诚信提升。  
企业文化和声誉持续改善国际运营和员工队伍超过目标 •’
评估绩效文化和对价值观的重视;敬业度得分。 
参与度和 支持;改善员工绩效在墨西哥湾、特立尼达和多巴哥和 •
气候;伍德赛德斯品牌作为 选择的合作伙伴。多巴哥和塞内加尔。’ 
• * 建立塞内加尔业务组织和支助 
在达喀尔和休斯顿的服务准备第一次石油。 
股东 关注度针对价值捕获目标实现强劲的交付,持续成本高于目标 •
评估决策是否采用 长期优化。 
以股东回报为重点;高效及时地提供资产脱碳的机会。 •
与股东、市场分析师沟通 
和基金经理;关注股东回报 
整个组织。 
EIS收入占目标商机的 百分比101.0% 
最大就业机会的百分比63.1% 
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Liz Westcott澳大利亚业务执行副总裁— 
KPI绩效结果 
增长议程最大限度地利用设施, 重点关注优化和超过目标 •
评估增长机会与填充机会的一致性。 
股东回报;投资组合余额;业绩评估 • 冥王星-KGP互连机会最大化和维特西亚
具有挑战性的业务目标。 处理开始。
有效的 执行 在推动目标1的重点和改进方面展示了领导力
评估 个人和过程安全成果的维护、运营和盈利能力。
现有资产;项目交付以实现预算、进度 保持较高的设施可靠性。
和既定的业绩;成本降低; 的实现推动了扭亏为盈的有纪律的业绩
健康、安全和社区期望。 提高了维护效率和性价比。
成功委托冥王星远程操作中心 
启用未来 斯卡伯勒的集成。 
Enterprise Capability 嵌入了一种更简单、基于资产的运营模式。高于目标
评估领导力发展;员工队伍规划; 重新专注于安全基础,并委托
管理人员更替;土著参与和 对操作安全体系的外部评估,以指导
多样性;有效的风险识别和管理。安全绩效的 改进。
文化和声誉 专注于在澳大利亚运营建立自豪感和高于目标的实力
评估绩效文化和对价值观的重视; 对战略的参与。
参与度 和支持;改善了员工 ,增加了与员工的公开、透明沟通。
气候;伍德赛德S品牌成为 选择的合作伙伴。 曾领导企业就新创建天然气进行成功的讨价还价谈判
Assets. 
股东焦点 优化了KLE计划,以确保Key on Target的持续可靠性
评估决策是否基于长期 资产,同时将成本降至最低。
期限 以股东回报为重点;高效及时地执行Pluto LNG的资产脱碳计划 •
与股东、市场分析师和KGP沟通。 
和基金经理;关注股东回报管理以晚年为重点的新创建运营成本的降低, •
资产管理 
获得的EIS占目标机会的百分比 105.5% 
最大就业机会的百分比66.0% 
1 Westcott女士于2023年6月1日开始在Woodside工作,并在2023年6月2日North Rankin Complex死亡事件后,领导重新关注安全基本面。 
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表5首席执行官和高级行政人员实得薪酬表— (非IFRS信息)1
下表为股东提供更高透明度的首席执行官及高级行政人员于二零二二年及二零二三年已收或应收的实得薪酬。这包括FAR、 与本年度业绩有关的现金奖励,以及本年度归属的股份和权利的价值,使用 五天的VWAP,直至但不包括归属、 没收或失效日期。解雇补助金未列入下表;这些数额见表10。金额以支付薪酬的货币(澳元或美元)显示,而表10则以 美元表示,美元是Woodside公司的功能货币和表示货币。’
实得薪酬不同于表10中报告的法定薪酬,表10是根据《2001年公司法》(Cth)和《会计准则》编制的,后者要求从授予时起将基于股份的支付报告为薪酬,即使实际价值最终无法从这些基于股份的支付中实现 。工资、环境影响报告现金和合计’
受限制股份表现股权薪酬奖励被没收
退休金2奖励3、4、5到期6到期6
名称年份A $A $A $A $A $A $A $2023 2,400,000 1,530,600 534,659——4,465,259—  
M O WILL 2022 2,316,667 1,542,075 384,692——4,243,434—2023 1,145,053 432,900——1,229,333 2,807,286—G蒂弗8 2022 1,006,419859,124— —1,129,782 2,995,325—2023 709,771 239,538—949,309—L Westcott9 2022——US $US $US $US $US $US $2023 731,585 186,800——327,039 1,245,424—S McMahon 10 2022 459,638 80,875—540,513— ’           
1这是 未经审计的非IFRS信息。
2指于二零二三年及二零二二年赚取的固定年度奖励总额,包括薪金、费用、津贴及公司退休金供款。这反映 高管担任KMP角色期间的按比例分摊金额。
3包括在相应的 年度赚取的环境影响报告书现金奖励,实际在下一年度支付。
4 2022年,O Neill女士(200,000澳元)和Tiver先生(50,000澳元)赚取的现金奖励包括一次性现金红利,与他们对伍德赛德和必和必拓合并S石油业务的重大贡献有关。S先生的现金奖励包括另一笔现金奖金 (500,000澳元),作为签约福利,以补偿离开必和必拓集团时放弃的福利。
5 2023年,O Neill女士赚取的现金奖励 (200,000澳元)包括与伍德赛德和必和必拓合并S石油业务的重大贡献有关的一次性现金奖金。
6限制性股票、履约权和股权的价值是使用截至 的五天VWAP,但不包括归属、没收或失效日期。对于麦克马洪来说,这笔金额是根据汇率换算成美元的,汇率反映了归属日期之前的5天期间,但不包括 。
7董事会于2022年批准增加O Neill女士的目标机会和改变《环境影响报告书》的结构。此修订的目标 商机和结构适用于2022年6月1日至2022年12月31日期间和2023年执行年度按比例计算。
G Tiver先生于2022年2月1日开始在Woodside工作。
9 L·韦斯科特女士于2023年6月1日开始在伍德赛德工作。
S女士于2022年6月1日开始在伍德赛德工作。麦克马洪女士在2022年6月1日至2022年7月31日期间以澳元支付薪酬。收到的实得工资已使用反映这一时期的汇率转换为美元。
归属价值
表6-2023 Vestings 高管股票1美元
2019 EIS 于2023年2月18日归属的3年期限制性股票 M O Neill 15,025 370,026
2022年股权签署 收益于2023年8月31日授予 G Tiver 32,307 791,138
2022年股权必和必拓替换于2023年8月31日授予 S麦克马洪13,355 327,039
1限制性股份和股权的价值是使用在 归属日期之前的五天VWAP,但不包括。金额根据汇率换算为美元
率反映了 之前的五天期间,但不包括归属日期。 
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表7 2023年和2022年执行KMP环境影响报告的估值摘要— 
限制性股份履约权
3-4年归属5年归属5年归属5年归属
现金1期间期间
名称年份US $US $US $US $US $ 
20232 906,280 463,891 463,891 1,391,714 937,894 4,163,670
20223 910,591 804,166 350,853 1,539,248 1,051,501 4,656,359 20232 265,631 339,914—373,918 251,988 1,231,451’   
G蒂弗 
20223 189,809 414,767 - 452,495 309,111 1,366,182
20232 186,800 243,171 - 267,484 180,261 877,716
S·麦克马洪 
20223 80,875 177,819 - 193,978 132,511 585,183
20232 146,983 188,091 - 206,902 139,434 681,410
L Westcott4 
2022 - - - - - -
1代表在相应年度获得的现金奖励 ,该奖励将在下一年度实际支付。金额乃按十二月三十一日之收市即期汇率换算为美元。
2 2023年分配的限制性股份和履约权的数量是通过将分配给限制性股份的行政人员应享权利的金额除以Woodside股份的面值计算得出的。’受限制 股份及履约权于授出日期之美元公平值乃分别参考二零二三年十二月三十一日之收市股价及初步模型估计。高级管理人员奖励的授出日期已确定为 董事会批准的日期,即2024年2月27日,而O. Neill Wanshan女士的奖励的授出日期将为2024年伍德赛德股东周年大会的日期,惟须经股东批准。’’’’2023年12月31日的估计公允价值与最终公允价值之间的任何 差异将是 在2024财政年度调整。公允价值并不表明如果这些权益工具归属,个别行政人员最终可能实现的利益(如有)。
3 2022年分配的限制性股票和履约权数量 后计算 年末,行政人员分配给限制性股份和履约权的权利数额除以Woodside股份的面值。’上文所示美元公平值 乃分别参考收市股价及初步模型估计于二零二二年十二月三十一日。高级管理人员奖励的授出日期已确定为董事会批准日期,即2023年2月27日,而O. Neill Wanshan女士的奖励的授出日期为2023年Woodside股东周年大会上股东批准的日期。’’’’最终公允价值于该等日期计算,并于二零二三财政年度进行了调整。上述金额并不表示倘该等股本工具归属,个别行政人员最终可能变现之利益(如有)。
4 L Westcott女士于2023年6月1日开始任职于Woodside。
执行KMP合同
每一个执行KMP都有一份雇佣合同。下表8汇总了 连续执行KMP的雇佣合同的关键合同条款。
表8.执行KMP合同规定摘要—
终止通知终止通知
名称3用人单位合同期限 公司1、2期执行人员 
M O WILL Woodside Energy Ltd无限6个月6个月’ 
G Tiver Woodside Energy Ltd无限6个月6个月 
S McMahon Woodside Energy USA Services Inc无限6个月3个月 
L Westcott Woodside Energy Ltd无限6个月3个月 
1 Woodside可选择立即终止合同,支付相当于KMP执行人员在 公司通知期内收到的固定报酬的代通知金。‘’如果因严重不当行为或其他指定情况而被解雇,KMP执行人员无权获得这笔款项。在行政合同终止的情况下支付的任何款项将 符合《2001年公司法》(Cth)。
2终止雇佣关系时,KMP高管有权获得截至终止日期计算的任何固定薪酬 、终止日期应计的任何休假权利以及根据《环境影响报告书》和股权奖励规则允许的任何付款或奖励。KMP高管在终止雇佣后 的特定时期内不得从事某些活动,以保护Woodside公司的利益。’
3薪酬每年或根据需要进行审核,以保持与政策和 基准一致。
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非执行董事薪酬政策
伍德赛德的非执行董事薪酬政策旨在吸引、留住、激励和公平和负责任地支付薪酬,同时考虑到:相对于其他主要澳大利亚上市公司,向非执行董事支付的费用水平 。’•
• 描述了伍德赛德公司业务的规模和复杂性。’
• 明确董事会成员的职责和工作要求。向非执行董事支付的费用由人力资源与薪酬委员会(委员会)根据 外部薪酬顾问的基准建议,并由董事会决定。于二零二三年,董事会厘定董事会或委员会费用或任何其他福利将不会增加。支付给非执行董事的费用受每个财政年度467.5万澳元的总限额 ,该限额已在2023年股东周年大会上获得股东批准。
最低持股要求(MSR)政策
非执行董事必须以至少100%的总购买价收购股份, 董事会五年后的税前基本年费。非执行董事可利用非执行董事认购股份计划(NEDSP)以市值于市场上收购股份。’由于股份是在税后收购的,NEDSP中的股份不受 任何没收条件的约束。
截至2023年12月31日,除怀亚特先生于2021年加入Woodside,以及Breuillac先生及Minas女士于2023年加入Woodside外,所有非执行董事均满足MSR。怀亚特先生、Breuillac先生和Minas女士正在参与NEDSP,以协助收购股票。详情见表14。
NED 薪酬结构
非执行董事的薪酬包括基本董事会费用和委员会费用,加上法定退休金供款或替代金(目前 11%)。董事会和委员会职责范围以外的额外服务可支付其他费用。非执行董事不赚取退休金以外的退休福利,也无权获得任何形式的绩效挂钩薪酬,以 保持其独立性。
表9显示2023年非执行董事会和委员会年度基本费用。
除这些费用外,非执行董事还有权报销出席董事会、委员会或 股东会议或从事伍德赛德业务时产生的合理差旅费、住宿费和其他费用。非执行董事在终止董事职务时无权获得补偿。
为参加董事会承诺而需要国际旅行的任何NED 都获得津贴,以补偿与长途旅行有关的因素。旅行时间在6至10小时之间的,每次旅行可支付毛额5 000澳元的津贴。如果旅行超过10小时, 每次旅行支付毛额10,000澳元的津贴。
董事会费用不支付给首席执行官,因为 在确定作为正常雇用条件一部分提供的薪酬待遇时,考虑了董事会工作所花费的时间和董事会成员的责任。
于二零二三年,已付予或就每名非执行董事 支付的薪酬总额载于表13。
表9.非执行董事会和委员会年度基本费用1— 
人力资源提名
审计与风险与薪酬 可持续发展与治理
委员会委员会 
位置A $A $A $A $A $ 
董事会主席3 759,465— 
非执行董事4 230,137—  
委员会主席—62,328 54,600 49,770 
委员会成员33,562 27,825 24,885无 
1本表中的费用反映2023年度非执行董事会和委员会的基本费用。
2非执行董事收取董事会及委员会费用,加上法定退休金(或在无须支付法定退休金的情况下,可获得代偿金)。
3、包括委员会的工作。
4向主席以外的非执行董事支付的董事会费用。
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人力资源和薪酬委员会
委员会协助董事会为非执行董事及行政人员厘定适当的薪酬政策及架构。有关 委员会作用的更多信息,请参见《年报》的企业管治部分。
贷款及交易
伍德赛德或其任何子公司在本年度的任何时间 均未直接或间接向任何KMP(包括KMP关联方)提供贷款或交易(本报告所述除外)。
薪酬顾问的使用
从…时不我待,委员会直接聘请独立外部顾问,为 非执行董事和高管薪酬审查过程提供投入。委员会可直接从执行董事KMP的外部独立薪酬顾问处获得执行董事薪酬意见。根据公司采用的沟通和参与协议 ,市场数据报告直接提供给委员会主席,顾问向委员会提供一份声明,说明报告的编写没有受到执行KMP的不当影响。此过程确保 委员会对审核过程进行全面监督,因此委员会和董事会可以确信外部独立薪酬顾问所从事的工作不受执行KMP的不当影响。
于2023年,毕马威会计师事务所获委聘提供有关高级行政人员薪酬待遇的薪酬建议(定义见2001年公司法)。毕马威是根据《公司法》聘请 的,并直接向人力资源部提供咨询
和薪酬委员会通过委员会主席。
薪酬建议仅作为决策的投入提供给董事会,董事会在作出薪酬决策时考虑了这些建议以及其他 因素。
毕马威和董事会均信纳,薪酬建议不受 薪酬建议所适用的执行KMP的不当影响。董事会满意地认为,所提供的薪酬建议不受不当影响,原因是公司采纳的沟通和聘用协议, ,且薪酬是该建议主题的高级管理人员并未参与毕马威提供该等咨询意见的任何方面或Woodside接受该等咨询意见的过程。
毕马威就高级行政人员薪酬待遇相关的薪酬建议向其支付15,000澳元。毕马威因与薪酬建议无关的其他服务获得了6,319,793美元。
外聘独立薪酬顾问毕马威及Meridian取得外部基准,以支持2023年首席执行官及高级行政人员薪酬检讨,以及毕马威取得外部基准,以支持2023年非执行董事薪酬检讨。于二零二三年,概无收到首席执行官或非执行董事之薪酬建议。
报告注释
报告单位:美元
除另有说明外,本报告所呈报之薪酬及福利均以美元呈列。这与公司的功能货币和列报货币 一致。
澳大利亚雇员和澳大利亚KMP的薪酬以澳元支付,为报告目的,根据反映服务期的汇率转换为美元。赔偿 美国雇员和美国KMP以美元支付。股权奖励的估值 按授予股权奖励时适用的即期汇率换算。
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法定表格
表10截至2023年和2022年12月31日止年度首席执行官 和高级管理人员薪酬—
FAR VAR和其他奖励措施
后-
短期就业短期长期
薪水, 非退休金长期
费用和货币/ 养恤金权益受限制履约服务终止总履约
津贴福利1缴款现金2、3、4权利5股份5权利5休假福利 薪酬6相关7
$ $$$$$$$$A$%
M O WILL 2023 1,672,740 47,576—958,405—1,521,538 537,298 177,194—4,914,751 7,373,431 61’ 
首席执行官及管理人员2022 1,696,133 35,829—1,127,634— 1,344,879 415,137 41,244—4,660,856 6,753,540 62主任G蒂弗9 2023 721,973 9,169 23,486 294,851 599,593 311,868 90,077 25,681—2,076,698 3,116,921 62执行副总裁兼首席财务官2022 717,042 24,725 28,453 599,364 1,284,10,197—2,870,725 4,144,816 73        
警官S McMahon 10 2023 634,567 60,110 143,997 186,800 335,940 180,375 51,649——1,593,438 2,392,942 47  
执行副总裁国际2022 361,471 57,012 96,084 80,875 221,627 47,143 13,399——877,611 1,300,287 41运营L Westcott11 2023 443,247 53,174 48,373 163,151—50,518 14,216 10,687—783,366 1,186,020 29澳大利亚执行副总裁2022—          
S格里高利12 2022 244,076 3,876 8,410 130,448—250,799 78,947 20,电话:614—737,170 1,030,862 62 2023—F 希克13 2022 542,533 9,19,471 41,294(527,204)(221,628)26,595 152,531 43,243 69,沪ICP备14004020020号—1—1—1—1—1—2—2—2—2—2—2—3—3—3—3—3—3—3—3—3—3—3—3—4—3—4—4—4—4—4—4—4—4—4—4—4—4—(94,350)—(33,305)(46,436)—行政2023 3,472,527 170,029 215,856 1,603,207 935,533 2,064,299 693,240 213,562—9,368,253 14,069,314 57 KMP总计2022 3,618,750 131,975 155,086 1,979,615 1,506,327 1,275,630 332,086 4,300 152,531 9,156,300 13,252,563 56 1反映 备抵的价值,           非货币福利(包括搬迁、旅行、健康保险、停车场和任何相关的附加福利税)。2该金额包括相应 年度获得的EIS现金奖励,该现金奖励将在下一年度实际支付。金额乃按十二月三十一日之收市即期汇率换算为美元。
3 O WanneNeill女士获得的现金奖励包括第二部分的应计(52,125美元),’ 年内支付的一次性现金奖金(130,817美元),与伍德赛德和必和必拓石油业务合并的重大贡献有关。’
4 2022年,蒂弗先生(33,677美元)、格雷戈里先生(61,941美元)和希克女士(41,294美元)获得的现金奖励包括: 与他们对伍德赛德必和必拓石油业务合并的重大贡献有关的一次性现金奖金支付。’蒂弗先生的现金奖励包括进一步支付现金奖金 (355,948美元),作为签约福利,以补偿离开必和必拓集团时放弃的福利。’
5根据AASB 2基于股份支付的 要求,权益工具于授出日的公允价值已参考授出日的收盘价、或应用Black-Scholes期权定价技术或 应用结合蒙特卡罗模拟的二项估值方法而厘定。权益工具的公允价值于服务期间开始后的归属期间摊销,因此总薪酬包括年内未归属权益薪酬的公允价值的 部分。
与2023年《环境影响报告书》有关的开支部分已按表7脚注2所披露的估计公允价值计量。计入薪酬的金额并不显示个别管理人员在该等权益工具归属后最终可能获得的利益(如有)。
6澳元的总薪酬是用反映服务期间的汇率从美元换算出来的。这包括未经审计的国际财务报告准则 信息的目的是以澳元为单位显示服务期内公司的年度福利总成本。
7绩效 相关成果百分比的计算方法为年度可变报酬总额除以美元薪酬总额。
8.根据1992年《退休金保证(管理)法》,M O Neill女士选择以高级外国行政人员身份领取现金,以代替所有退休金缴款。现金支付须缴纳按年计税(PAYG)并作为S女士正常月薪的一部分 支付。这笔金额包括在工资、费用和津贴中。
G Tiver先生于2022年2月1日开始受雇于Woodside。
10 S女士于2022年6月1日开始受雇于伍德赛德。
11 L女士于2023年6月1日开始受雇于伍德赛德。
12 S先生 于2022年5月31日停任执行KMP职务。
13F希克女士于2022年11月28日停止担任执行KMP。S女士的离职福利为152,531美元,包括于2022年11月29日至2023年2月24日期间在园艺假期间收取的薪金、费用及津贴。
14 S女士[br]于2022年2月4日停任执行KMP职务。
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表11.国际石油和天然气公司同业集团 
APA公司(前身为阿帕奇公司) ENI S.p.A马拉松石油公司加拿大自然资源 EOG资源西方石油公司康菲石油 Equinor ASA Santos Ltd.Coterra Energy Hess公司Devon Energy Inpex公司
表12首席执行官和高级管理人员分配的、既有的或失效的股权 授予但归属于总失效公允价值的百分比未摊销名称 股权类型1授予日期2、3 2023年未归属于2023年的股权4、5、6价值$7 M O Neill8 限制性股份2019年2月19日2024年15,379---24.71 8,958限制性股份 12 2020年2月18 2023-15,025 100-22.76--限制性股份 12 2020年2月18 2025 16,391--22.76 69,085限制性股份 17 2021年2月24 2024年17,697--20.18 12,956限制性股份 17 2021年2月24 2026 17,697--20.18 124,922受限 股份 19 2025年5月19,861-20.91 309,269限制性股份 19 2022 19 2027 51,122---20.91 566,595限制性股份 28 2023年4月28 2026 33,143---22.28 400,632限制性股份 28 2023年4月28 2027 14,591---22.28 203,012限制性股份 28 2023年4月28 2028 64,013--22.28 975,503限制性股份 24 2024 2024 2月21,923--21.16 352,423限制性股份 24 2024 20,923--21.16 374,018 24 2021年4月2024年2月65,771---21.16 1,165,947性能权利 13 2019年2月 2024 15,379---16.87 6,116性能权利 12 2020年2月18 2025 16,391---15.81 47,989性能权利 17 2021年2月24 2026 23,596---14.44 119,186性能权利 19 2022年5月19 2027 51,122--13.40 363,098性能权利 28 2023年4月28 2028 64,013--14.92 653,254性能权利 ---14.26 785,747 G Tiver 股权 18 2022年2月31 2022年8月32,307--17.60 147,125股权 18 2022年2月31 2025年27,460--16.82 215,048限制性股份 27,223 7 2026年3月17,249--23.63 217,147限制性股份 27,818--23.63 305,099限制性股份 27 2023年2月18,818--23.63 305,0992027 16,064---21.16 258,460限制性股份 27 2024年2月2029 17,671---21.16 313,427业绩权利 27 2023年2月7 2028年3月18,818---16.18 208,908业绩 权利 27 2024年2月2029 17,671---14.26 211,222
---19.59 81,997股权 2022年9月31 2025年11,061--18.38 112,966限制性股份 27 2026年2月7,395,395--23.63 101,214限制性股份 27 2023年2月8,067--23.63 138,240限制性股份 27 2024年2月11,492--21.16 184,899限制性股份2024年2月 2029年2月12,641---21.16 224,211业绩权利 27 2023年2月7 2028 8,067---16.18 94,656业绩权利 27 2024年2月2029 12,641---14.26 151,098 L韦斯科特 限制性股份 2024年2月2027 8,889--21.16 158,805限制性股份 27 2024年2月2029年2月9,778--21.16 185,907业绩权利 27 2024年2月9,778--14.26 125,285
1就估值而言,所有履约权及股权均视作权益结算。每项表演权及股权均为收取伍德赛德缴足股款普通股的权利(或在董事会S酌情决定下,作为现金等价物)。行政人员不会因授予或归属表演权或股权而支付任何款项。
2归属日期和行使日期相同。归属取决于归属条件的满足。有关前一年度授予执行KMP的所有股权授予的全部归属条件的全部细节包含在相关年度的薪酬报告中。
3 2024年授予的限制性股份和履约权利的归属将在相关归属年度公布全年业绩后进行 。如尚未知悉归属日期,则列明估计归属月份。
4 根据AASB 2《以股份为基础的付款》的要求,履约权和股权在授出日期的公允价值已通过应用布莱克—斯科尔斯期权定价技术或二项式估值法 结合蒙特卡洛模拟确定。计入薪酬之金额并不表示倘该等股本工具归属,个别行政人员最终可能变现之利益(如有)。
5受限制股份于授出日期之公平值乃参考收购时之股价厘定。公允价值并不表明个别高管KMP在这些权益工具下最终可能实现的利益 (如有)。
6授予日期为 2024年2月27日且预期为2024年4月24日的2023年环境影响报告书的公允价值已按表7脚注2所披露的估算。授出日期为2023年2月27日及2023年4月28日的2022年环境影响报告书的公平值已 如表7脚注3所示。
7未来财政年度授出的股本工具的最高价值 已按授出日期的公平值金额乘以授出的股本工具数目,减迄今为止已摊销的金额厘定。倘 相关归属条件未获达成,则未来财政年度授出之股本工具之最低总价值为零。
根据上市规则第10. 14条,M O WanjNeill女士于二零二三年四月二十八日获 股东于二零二三年Woodside二零二三年股东周年大会上批准获授履约权及受限制股份。’授予O. Neill女士2023年EIS奖励的履约权和限制性股份部分须经股东在2024年Woodside 年度股东大会上批准。’’履约权及受限制股份的授出日期为股东批准日期。
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表13 2023年和2022年支付给非执行董事的薪酬总额—
下表详细列出本公司各非执行董事之薪酬组成部分。’短期离职后现金薪金和津贴 养恤金/退休金委员会和其他费用以及公司缴款 非执行委员会费用退休金津贴 
董事$8 A$2023 504,188 36,710 17,490 558,388 841,108 R Goyder 2022 501,606 41,407 16,942 559,955 807,438 2023 191,583 33,873—225,456 339,607     
L Archibald2 20221 190,602 55,150—245,752 353,013 2023 212,632 639 22,858 242,129 364,721 F库珀20221 211,543 14,809 21,683 248,035 356,304 2023 187,774 27,106—214,880 323,677      
S C Goh2 
2022 186,813 27,768 - 214,581 309,419
2023 187,774 26,824 - 214,598 323,253
I Macfarlane 
2022 186,813 28,807 - 215,620 310,917
2023 204,295 35,239 - 239,534 360,813
A Pickard2 
2022 203,248 34,703 - 237,951 343,119
2023 210,092 6,639 22,582 239,313 360,480
G蒂尔布鲁克 
2022 210,228 6,935 21,548 238,711 344,214
2023 188,169 13,277 20,229 221,675 333,912
B怀亚特 
20221 186,813 14,809 22,885 224,507 322,377
2023 153,106 36,298 - 189,404 287,704
A Breuillac2,4 
2022 - - - - -
2023 127,853 20,465 - 148,318 225,936
A Minas2,5 
2022 - - - - -
2023 65,411 20,467 - 85,878 126,295
C. Haynes 2,6 
2022 190,602 47,276 - 237,878 343,013
2023 65,411 - 6,868 72,279 106,295
S·瑞安7 
2022 190,602 6,935 19,536 217,073 313,013
2023 2,298,288 263,537 90,027 2,651,852 3,993,801
NEDS总 
2022 2,258,870 278,599 102,594 2,640,063 3,802,827
1 2022年其他费用和津贴的比例包括额外支付与必和必拓S石油业务合并有关的董事会和委员会职责范围以外的服务,每人20,000澳元。
2个AS根据1992年《退休金保证(管理)法》,L先生、S女士、A皮卡德女士、A Breuillac先生、A Minas女士和C Haynes博士选择接受现金支付,以代替所有养老金供款。现金 需缴纳(PAYG)所得税,并作为正常月费的一部分支付。这笔金额包括在其他费用和津贴中。
3麦克法兰先生已根据1992年《退休金保证(管理)法》选择接受现金付款,以代替所有养老金缴款,理由是他与多个雇主合作。现金支付需缴纳(PAYG)所得税 ,并作为正常月费的一部分支付。这笔金额包括在其他费用和津贴中。
4 A Breuillac先生获委任为非执行董事于二零二三年三月八日。
5女士A Minas被任命为 非执行董事于二零二三年四月二十八日。
6 C·海恩斯博士不再是 非执行董事于二零二三年四月二十八日。
7 S·瑞安博士不再是一个 非执行董事于二零二三年四月二十八日。
8这个包括非国际财务报告准则的信息 是为了以澳元为单位显示服务期内公司的年度福利总成本。
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表14 vKMP股份和股权持有量
KMP所持股份的详细情况,包括其个人相关实体1,2023财政年度如下:
结业
开度保持
持有限制限制净值为31
1月1日权利股份变动 —12月
名称股权类型20232 NEDSP 3授予归属授予归属其他20234,5 
非执行董事 
R Goyder股份 26,163—26,163 
L Archibald股票13,524—13,524 
F库珀股份14,895 1,247—16,142 
S C Goh股份 13,949 1,004—14,953 
I MacFarlane股票10,891 485—11,376 
A Pickard股票15,870—15,870 
G Tilbrook股份9,947—— 9,947 
B惠悦股份1,639 1,415—3,054 
A Breuillac6股份— 
A Minas7股份—  
C海恩斯股份16,009615—(16,624)— 
S瑞安股份 13,168 549—(13,717)— 
执行KMP 
M O?Neill股权—’ 
演出权106,488—64,013—170,501 
限制性股份180,172—111,747(15,025)—276,894 
股票147,463— 15,025(6,761)155,727 
G Tiver股权92,074——(32,307)—59,767 
演出权——18,818—18,818 
受限制股份—36,067—— 36,067 
股票27,076——32,307——(14,538)44,845 
S McMahon股权38,534——(13,355)—25,179 
演出权——8,067—8,067 
限制性股票—15,462——15,462 
股份1,212——13,355——(3,368) 11,199 
L Westcott8股权— 
履行 权利— 
受限制股份——  
股份— 
1包括个人相关实体,如 KMP的配偶、受抚养人或其直接控制或有重大影响力的实体。’
2期初持有指 KMP的结转金额。
3.关于参加 非执行董事股份计划(NEDSP)。’
4收市股份及受限制股份持有指非执行董事及KMP于二零二三年十二月三十一日持有的股份及受限制股份。非执行董事及KMP持有的股份总数及受限制股份 为651,223股,占所有已发行股份的不足1%。该等股份概无不同投票权。
5收市权 持有量指报告期末持有的未归属期权和权利。于二零二三年十二月三十一日,概无已归属但未行使之购股权或权利。
6 A Breuillac先生于2023年3月8日获委任为非执行董事。Breuillac先生正在参与NEDSP,并将根据该计划收购股份。
7 A Minas女士于2023年4月28日获委任为非执行董事。Minas女士正在参与NEDSP,并将根据该计划收购股份。
8 L Westcott女士于2023年6月1日开始任职于Woodside。
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4.3.3术语表
薪酬报告中使用的关键术语
项含义 
人力资源和薪酬委员会 
企业记分卡与伍德赛德的整体业务绩效相一致的关键措施的企业记分卡 ’
EIS行政奖励计划 
股权奖励规则管理 向符合条件的员工提供激励性证券的规则 
ER或Equity Right Equity Right。 根据WEP和SWEP颁发ER,每个ERs都让 参与者获得
于归属日在Woodside的缴足股份(或在国际受让人的情况下为现金等价物)。
参与者在授予或归属雇员资格时无须支付任何款项,
执行董事会确定有资格参与《环境影响报告书》的高级雇员 
执行董事梅格·O·奥尼尔 ’
执行KMP表1A中列出的执行董事和高级管理人员  
FAR固定年度奖励 
KMP关键管理人员 
关键绩效指标 
MSR最低持股要求 
NED非执行董事 
NEDSP  非执行董事股份计划’
营业支出:营业支出:营业及一般、行政及其他支出  
伍德赛德公司经营资产的油气’
履约权每项履约权均为收取伍德赛德一股缴足普通股(或,由董事会酌情决定, ’
现金等价物)。执行人员无需就授出或归属履约权支付任何款项
受限制股份授予管理人员的伍德赛德普通股作为其STA的递延部分或作为一部分 
他们的价值观,是根据《环境影响报告》的。行政人员无须就授出或归属受限制股份支付任何款项
权利ER和表演权 
RTSR相对总股东回报  
高级行政人员表1A中列为KMP的高级行政人员,不包括执行主任 
SWEP补充伍德赛德股权计划 
TTR目标薪酬总额  
VAR可变年度奖励 
104 2023年度报告


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5.1财务报表
财务报表
内容财务报表106合并损益表106合并全面收益表107合并财务状况表108合并现金流量表109合并权益变动表110财务报表附注111关于这些报表111气候变化和能源 过渡11 1 A.本年度盈利115 A.1分部收入和支出116 A.2财务成本120 A.3已支付股息和建议120 A.4每股盈利120 A.5税收121 B.生产和增长资产124 B. 1分部生产及增长资产125 B.2勘探及评估127 B.3油气资产128 B.4勘探及评估、油气资产及商誉减值130 B.5业务合并136                       
B.6 商誉137 B.7 重大生产和增长资产收购137 B.8 处置资产138 C. 债务和资本140 C.1 现金和现金等价物141 C.2 有息负债和融资安排141 C.3 出资143 C.4 其他储备143 D. 其他资产和负债144
D.1 部门资产和负债145
D.2 应收账款145
D.3 库存145
D.4 Payables 146
D.5 条文146
D.6 其他金融资产和负债148
D.7 租赁第151份
E. 其他项目154
E.1 或有负债和资产155
E.2 员工福利155
E.3 关联方交易158 E.4 审计师薪酬158 E.5 报告期结束后的事件158 E.6 联合安排158 E.7 母公司信息160 E.8 子公司160 E.9 其他会计政策164董事声明 165独立审计师S报告 166由于必和必拓于2022年6月1日收购必和必拓石油国际私人有限公司(必和必拓),截至比较年度的财务业绩,本报告期内发生重大变化
2022年12月31日 包括七个月的必和必拓业绩,而截至2023年12月31日的年度为十二个月。
在本报告所述期间,集团的财务业绩和状况受到以下事件和交易的特别影响:
2023年4月,美国墨西哥湾的疯狗二期在Argos平台实现了第一次生产。在截至2023年12月31日的年度内,疯狗二期生产了310万吨碳氢化合物。
在2023年4月,与PerDaman签订的长期天然气销售和采购合同(GSPA)达到了先例条件。合同价格包含与尿素价格挂钩的嵌入衍生品,于2023年12月31日确认为净负债3,500万美元 (请参阅附注D.6)。
*于2023年6月20日,本集团作出最终投资决定(FID),以开发墨西哥的Trion资源。相关勘探和评估资产已转移到石油和天然气资产(见附注B.2和B.3)。于FID时,本集团确认递延税项资产(DTA)319,000,000美元(请参阅附注A.5)。
*于2023年8月8日,本集团与LJ Scarborough Pty Ltd(LNG Japan)就LNG日本收购10%权益订立买卖协议非经营性参与斯卡伯勒合资企业的权益。这笔交易预计将在2024年第一季度完成。因此,8.23亿美元的资产被重新归类为持有待售资产,9400万美元的负债被重新归类为与持有待售资产直接相关的负债(见附注B.8)。由于更改为持有待售基准而导致递延税项负债减少,导致 截至2023年12月31日止年度确认税项优惠7,800万美元。
*于截至2023年12月31日止年度,本集团将冥王星石油资源租金税(PRRT)DTA减少6.37亿元(4.46亿元(除税后),以未来应课税溢利不可用作使用可扣税开支为基准。这主要是 由于预测定价假设和截至本年度实现的实际定价下降,
2023年12月31日(见附注A. 5)。
• 本集团确认, Shenzi、Wheatstone及Pyrenees 现金产生单位的税前减值为19.17亿美元(参见附注B.4)。
• 附注于二零二三年,本集团完成BHPP合并之收购价会计处理(参阅附注B. 5)。
伍德能源集团有限公司105


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综合收益表
截至二零二三年十二月三十一日止年度
2023 2022 2021
百万美元百万美元 
营业收入A.1 
销售成本A.1(7,519)(6,540) (3,845) 
毛利6,475 10,277 3,117 
其他收入A.1 
A.1(1 573)(2 726)(811) 
A.1(1,917)—(10)损失 
A. 1—900 1,058 
除税前溢利及融资成本净额3,307 9,186 3,493 
财政收入273 155 27 
财务费用A.2(307)(167)(230) 
税前利润 3,273 9,174 3,290 
石油资源租金税(费用)/福利A.5(898)313(297) 
所得税费用A.5(653)(2,912)(957) 
除税后利润1,722 6,575 2,036 
应占溢利: 
母公司股权持有人1,660 6,498 1,983 
非控股权益E.8 62 77 53 
期内溢利1,722 6,575 2,036 
归属于母公司股权持有人的每股基本收益 (美分)A.4 87.5 430.0 206.0 
母公司股权持有人应占每股摊薄盈利(美仙)A.4 86.9 426.3 204.1 
随附附注构成财务报表的一部分。  
106 2023年度报告


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截至二零二三年十二月三十一日止年度之综合全面收益表二零二三年二零二二年二零二一年百万美元期间溢利 1,722 6,575 2,附注036其他全面收益╱(亏损)于其后期间可能重新分类至收益表之项目:收益/(损失)现金流量套期保值459(1,第097章)(390)现金流量对冲损失 重新分类至收益表299 847 66其他全面收益确认的税项(84)64(5)将海外业务换算为权益的汇兑波动(1)3—其后期间不会重新分类至 损益表的项目:界定福利计划之重新计量收益14 34 13按公平值计入其他全面收益之金融工具之净(亏损)╱收益(32)2—本年度之其他全面收益╱(亏损) 期内,扣除税项655(147)(316)期内全面收益总额2,377 6,428 1,720归属于:母公司股权持有人2,315 6,351 1,667               非控股权益62 77 53期内全面收益总额2,377 6,428 1,720随附附注构成财务报表的一部分。   


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于二零二三年十二月三十一日的综合财务状况表二零二三年二零二二年附注百万美元百万美元流动资产现金及 现金等价物C.1 1 1,740 6,201美元D.2 1,517 1,578存货1 D.3 616 678其他金融资产D.6 209 677持作出售资产B.8 826—应收税项118 73其他资产92 83合计 流动资产5,118 9,290           非流动资产D.2 839 845存货1 D.3 120 65其他金融资产D.6 120 120勘探和评估资产B.2 668 807石油和天然气财产B.3 40,791 39,919递延税项资产A.5 1,717 1,959租赁资产D.7 1,230 1,264使用权益法入账的投资249265商誉B.6 3,4,614其他资产1514173非流动资产总额50,243 50,031资产总额55,361 59,321流动负债41,D.724 2,094附带债务C.2—260其他金融负债D.6 67654与持作出售资产直接相关的负债B.8 94—准备D.5 1,506 1,219应付税款1,108 1,854租赁负债D.7 298 324其他负债185 203流动 负债总额4,982 6,608非流动负债附带负债C.2 4,883 4,878递延税项负债A.5 1,627 2,457其他金融负债D.6 42 67拨备D.5 6,451 5,960应付税项40 36租赁负债D.7 1,317 1,310其他负债849 878非流动负债总额15,209 15,586负债总额 20,191 22,194净资产35,170 37,127股本已发行及缴足股份C.3 29,001 29,001为雇员股份计划预留的股份C.3(49)(38)其他储备C.45,2614,031保留收益1863,342母公司权益持有人应占权益34,399 36,336非控股权益E. 8 771 791权益总额35,170 37,127 1。                                          存货包括先前 在其他资产(非流动)中呈列的碳排放额度。2022年金额已重新分类,以相同基准呈列。随附附注构成财务报表的一部分。108 2023年年度报告  


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截至二零二三年十二月三十一日止年度之综合现金流量表二零二三年二零二二年附注百万美元百万经营活动现金流量 期内除税后溢利1,722 6,575 2,036调整:     非现金项目 折旧和摊销 3,960 2,808 1,582租赁资产折旧 179 140 108衍生金融工具公允价值变动 349 960 31财务成本净额 34 12 203税费 1,551 2,599 1,254勘探和评估注销 77 164 265减值损失 B.4 1,917-10减值冲销 B.4-(900)(1,058)恢复运动 147 272 68石油和天然气资产处置收益(包括重估收益) -(494)-繁重合同的转移 拨备 -(245(95)其他 (226)(254)30资产和负债变动 贸易和其他应收款减少/(增加) 107(77)(39)库存增加 (31)(146)(4)租赁资产增加  --(16)(减少)/拨备增加 (114)131(75)租赁负债减少 -(31)(25)其他资产和负债增加 (736)(961)(128)(减少)/贸易和其他应付款增加 (135)184 75运营产生的现金 8,801 10,737 4,222购买股票和与员工股票计划有关的付款 (57)(45)(47)利息收到 264 108 11股息收到 20 19 6与经营活动有关的借款成本 (26)(21)(91)所得税和 支付的 (2,916)(1,218)(271)修复付款 (447)(263)(38)对冲抵押品的收入/(付款) 506(506)-经营活动的净现金  6,145 8,811 3,792投资活动的现金流量/(用于)投资活动 企业合并收到的现金,包括现金收购 B.5-1,082-资本和勘探支出的付款 (5,291)(3,136)(2,406)与投资活动有关的借款成本 (311)(287)(126)其他外部实体预付款 -(48)(206)出售非流动资产的收益 19 132 9股权融资核算 投资 (2)(8)-收购联合安排的付款 B.7-(212)用于投资的现金净额活动 (5,585)(2,265)(2,941)来自/(用于)融资活动的现金流 偿还借款 C.2(284)(283)(784)与融资活动有关的借款成本 (4)(18)(15)偿还租赁负债的本金部分 (340)(248)(155)与租赁负债有关的借款成本 (21) (10)(89)与股息再投资计划有关的股份购买和付款 --对非控股权益的贡献 (98)(98)(92)已支付股息(扣除股息再投资 计划) (4,253)(2,558)(289)股票发行支付净额 -(5)-用于融资活动的现金净额 (5,000)(3,364)(1,424)净(减少)/现金持有增加 (4,440)3,182(573)期初的现金和现金等价物 6,201 3,025 3,604汇率变动 (21)(6)(6)期末现金和现金等价物 C.1 1,740 6,201 3,025附注构成财务报表的一部分。 伍德赛德能源集团有限公司109


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截至2023年12月31日的综合权益变动表已支付 利息 股份 利益货币储备利润和 权益已发行股份 保留员工的收益外汇转换对冲分配表保存其他储备保留股权持有人母公司非控股总额 附注 C.3 C.3 C.4 E.8美元m 美元2023年1月1日 29,001(38)278 796(586)3,541 2 3,342 36,336 791 37,127 -----1,660 1,660 62 1,722其他全面收益/(亏损) ---(1)674-(32)14 655-655 期间的全面收益/(亏损)总额 --(1)674-(32)1,674 2,315 62 2,377转移 ---4,830-(4,830)---员工股份 计划购买 -(57)---(57)-(57)员工股份计划赎回 -46(46)---以股份为基础的付款(税后净额) --58---58-58股息支付 ---(4,253)-(4,253)(4,335)截至2023年12月31日 29,001(49)290 795 88 4,118(30)186 34,399 771 35,170截至2022年1月1日 9,409(30)232793(400)58-3,381 13,443 786 14,229 ---6,498 6,498 77 6,575其他综合 收益/(亏损) ---3(186)-2 34(147)-(147) 期间的全面收益/(亏损) ---2,532 6,351 77 6,428转账 ---5,553-(5,553)--为派息而购买的股份 再投资 计划 -(144)---(144)-(144)股息再投资计划 332 144---476-476股为收购必和必拓 19,265---19,265-19,265置换员工股计划为 收购必和必拓 发行的 --18---18-18员工股购买计划 -(45)---(45)-(45)员工股份计划赎回 -37(37)---以股份为基础的付款(税后净额) --65--- 65-65股息支付 ---(2,070)-(1,018)(3,088)(72)(3,160)与发行以下股票相关的交易成本 Shares (5)---(5)-(5)截至2021年12月31日 29,001(38)278 796(586)3,541 2 3,342 36,336 791 37,127于2021年1月1日 9,297(23)219 793(71)462-1,398 12,075 800 12,875利润 ---1,983 1,983 2,036其他全面收益/(亏损) -13-(329)--(316)-(316) 期间的全面收益/(亏损)总额 --13-(329)--1,983 1,667 53 1,720股息再投资计划 112---112-112员工股票计划购买 -(47)---(47)-(47)员工股票计划 赎回 -40(40)-- --40---40-40股息支付 ---(404)--(404)(67)(471)截至2021年12月31日 9,409(30)232 793(400)58-3,381 13,443 786 14,229所附附注构成财务报表的一部分。 1102023年年报


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伍德赛德能源集团有限公司及其受控实体(伍德赛德或本集团)截至2023年12月31日止年度的财务报表附注为以盈利为目的的股份有限公司,在澳大利亚注册成立并以澳大利亚为住所。其股票在澳大利亚证券交易所(ASX)、伦敦证券交易所(LSE)上市证券主板(以英国存托权益的形式结算)和纽约证券交易所(NYSE)(以伍德赛德美国存托股份的形式)公开交易。本集团的业务性质及主要活动载于董事报告及附注A.1的分部资料。该等财务报表已根据董事于二零二四年二月二十七日的决议案获授权刊发。合规声明财务报表是根据2001年公司法、澳大利亚会计准则和澳大利亚会计准则委员会(AASB)的其他权威声明的要求编制的通用财务报表。财务报表符合国际会计准则理事会发布的国际财务报告准则(IFRS)。它们还包括 美国证券交易委员会(US美国证券交易委员会)要求外国注册者提供的其他信息。S集团的会计政策与S集团2022年财务报表所披露的一致。 自2023年1月1日起采用新的或经修订的准则和解释并未导致集团的会计政策发生任何重大变化。根据需要对估计进行了修订,以反映当前的市场状况,包括气候变化的影响。用于折旧方法和资产可用年限、减值评估、业务合并和恢复债务的最新假设分别在附注B.3、B.4、B.5和D.5中披露;这些假设未来可能会改变。有关出售斯卡伯勒合营公司及一项嵌入商品衍生工具的新估计及判断,分别于附注B.8及D.6披露。货币伍德赛德及其所有材料子公司的功能货币和呈报货币为美元。以外币进行的交易最初以交易主体的本位币记录,以交易发生之日的汇率为准。于报告日以外币计价的货币资产及负债按该日的汇率折算。综合财务报表的汇兑差额计入 损益表。金额四舍五入除另有说明外,该等财务报表所载金额已根据2016/191年度澳洲证券及投资委员会(ASIC) 公司(财务/董事报告中的四舍五入)工具提供予本集团的选择权四舍五入至最接近的百万元。编制基准财务报表乃按历史成本基准编制,衍生金融工具及其他若干金融资产及金融负债除外,该等资产及负债已按公允价值或摊销成本计量,而该等公允价值或摊余成本已按公允价值变动作出调整,该等变动应归因于在有效对冲关系中对冲的风险。如果金融资产和金融负债的账面价值与其公允价值不符,则该公允价值已计入财务报表附注。财务报表包括本集团于及截至2023年12月31日止年度的财务状况及业绩(请参阅附注E.8)。附属公司自本集团取得控制权之日起全面合并,并自本集团不再拥有控制权之日起停止合并。本集团的主要附属公司在其财务报表中采用与母公司相同的报告期和会计政策。所有公司间余额和交易,包括集团内交易产生的未实现利润和亏损,已全部冲销。非控股权益在综合收益表中分配其应占的税后净利润,并在综合全面收益表中分配其应占的其他全面收益除税后净额,并在综合财务状况表中以权益形式列报,与母公司股东权益分开。合并财务报表提供了关于前几个期间的比较信息。如有需要,已按照本期财务报表中的项目分类 对前几个期间的财务报表中的项目进行了重新分类。气候变化与能源转型气候考量
Woodside在评估其资产和负债的账面价值时考虑了 气候和能源转型的影响。本说明介绍了支持财务报表关键领域的气候相关假设,以及不同情景可能对Woodside的财务业绩和财务状况产生的短期和长期影响。伍德能源集团有限公司111


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截至二零二三年十二月三十一日止年度之财务报表附注气候变化及能源转变(续)财务 规划和假设Woodside考虑了一系列气候和宏观经济情景,以帮助基准我们的长期价格假设,并为我们的决策提供信息,以保持有弹性的财务状况。这些方案得到了 广泛的外部发布数据,包括与巴黎一致的, non-Paris-aligned outcomes, and are part of a broad consideration of risks, opportunities, competitiveness and resilience. The assumptions applied in assessing amounts within the financial statements require significant judgement and are in each case calculated in accordance with the requirements of the applicable accounting standards. Our long-term price assumptions reflect management’s current ‘best estimate’ scenario in which global governments pursue decarbonisation goals as well as other goals such as energy security and economic development. Price assumptions consider current legislation in the locations where Woodside operates and place some weight on scenarios in which the transition to a lower carbon energy system is sufficiently rapid to meet the goals of the Paris Agreement, as well as scenarios in which the transition is not, or may not be, sufficiently rapid. They also place some weight on a range of other assumptions which can drive prices (e.g. inflation) and which are not related to the Paris goals. Woodside’s facilities are subject to physical risks such as oceanic conditions and are located in regions that experience tropical cyclones, hurricanes and high ambient temperatures. Woodside has significant experience designing and operating facilities located in challenging environments. The high degree of uncertainty around the nature, timing and magnitude of climate-related risks, and the uncertainty as to how the energy transition will evolve, makes it difficult to determine the risks and their potential impacts with precision. Woodside continues to monitor the uncertainty around climate change risks and expects to take into account ongoing developments into its assumptions, including assumptions concerning commodity and carbon pricing, as considered appropriate. Oil and gas investment cases include a carbon price assumption which takes into consideration uncertainty around the impact of climate change. Commodity pricing assumptions are key value drivers with greater significance to assets and liabilities than carbon pricing. Impairment of exploration and evaluation, oil and gas properties and goodwill In accordance with the Group’s accounting policies and applicable accounting standards, elements of Woodside’s financial statements are based on reasonable and supportable assumptions that represent management’s current best estimate of the range of economic conditions that may exist in the foreseeable future. The estimation of recoverable amounts for impairment testing includes estimating what an independent market participant would pay to acquire the asset as at the reporting date. Market participants will be guided by their own views on future economic and technical conditions and therefore Woodside considers a range of data sources in determining a future price forecast, including industry and market benchmarks along with asset sales transaction data to support the recoverable amount. The sale of the 10% non-operating participating interest in the Scarborough Joint Venture to LNG Japan announced in August 2023 is a clear example of an independent market valuation fully supporting the carrying value of the multi-decade asset. Price forecasts are adjusted for premiums and discounts based on the nature and quality of the product. Commodity oil price estimates have considered the impacts of climate policies along with other factors such as industry investment and cost trends. There remains significant uncertainty around how society will respond to the climate challenge. The energy transition is expected to bring volatility and there is uncertainty as to how commodity prices will develop. The IEA’s World Energy Outlook 2023 (WEO) explores three main climate change scenarios. The IEA scenarios are not predictions and the IEA does not have a single view on the future of the energy system. There is significant uncertainty as to whether any of these scenarios will eventuate. Because Woodside considers what a market participant would pay to acquire an asset in assessing impairments, these external scenarios are not necessarily consistent with the pricing assumptions used for the Group’s impairment assessment as disclosed in Table A below and Note B.4. 112 ANNUAL REPORT 2023


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截至2023年12月31日的年度财务报表附注气候变化和能源转型(续)勘探和评估、油气性质和商誉减值(续)WEO探索了三个主要情景1:2050年净零排放情景(NZE)、宣布的承诺情景(APS)和所述政策情景 (STEPS)表A:2022年平均实际油价(美元/桶,布伦特)2,北亚液化天然气价格(美元/MMbtu)2和碳价格(美元/TCO?),-e)3与国际能源署的数据集比较,与伍德赛德的S假设一致:平均布伦特 (RT 美元/桶) 2024-2027 2028-2032 2033-2036 2037-2040 NZE 52 41 34 31 APS 76 74 72 69 Steps 84 85 84伍德赛德 73 70 70 70平均北亚 液化天然气(RT美元/MMbtu) 2024-2027 2028-2032 2033-2036 2037-2040 NZE 8 5 5 5 APS 10 8 7 7步骤 11 9 9 8伍德赛德 11 9 9平均碳 (RT美元/MMBTU) 2024-2027 2028-2032 2033-2036 2037-2040 NZE 101 139 169 195 100 133 153 169 Steps 80 80 80伍德赛德 80 80 80 1《2023年世界能源展望》。版权所有。2.基于IEA 2023的数据。《2023年世界能源展望》经伍德赛德分析修改。伍德赛德使用插值法估计了国际能源署披露价格的年份之间布伦特原油的年度价格点。对于天然气定价假设,所有非合同液化天然气产量按国际能源署S日本进口价格进行评估,作为北亚液化天然气现货价格的替代价格。伍德赛德使用插值法估计了国际能源署披露价格的年份之间的年度天然气价格点。对于与石油挂钩的液化天然气合同,价格是根据布伦特原油预测和合同条款 得出的。3.基于IEA 2023的数据。《2023年世界能源展望》经伍德赛德分析修改。国际能源署只提供2030年以后的碳排放价格。因此,伍德赛德使用了与内部碳定价一致的80美元/Tco?,-e 的起始点。伍德赛德使用2022年的起始价,国际能源署S为每种情景发布了2030年和2040年的碳价格,以插入到2040年的年度价格点。有关对伍德赛德S商品定价假设进行的敏感性分析及对伍德赛德S非流动资产账面价值的潜在影响,请参阅附注B.4。上述基准定价具有局限性,是基于一系列假设的。基准定价假设的影响可能会通过伍德赛德可能做出的收购、撤资或降低成本等决定以及其他相应变化在不同程度上得到解决。因此,这些情景不能被解释为伍德赛德和S的投资指导。这些都是情景,而不是预测,这些情景中的任何一种都没有发生的可能性。对资产剩余寿命的影响与转让勘探和评估以及海上工厂和设备有关的石油和天然气资产按已探明储量或已探明储量加可能储量按单位生产基准折旧。能源转换可能导致石油和天然气资产的预期使用寿命以及经济上可开采的储量和资源发生变化,从而加速折旧费用或导致减值。恢复和其他规定能源转换可能导致恢复活动发生得比预期更早。55%(2022年:54%)的S集团非流动恢复负债预计将在未来10年以上清偿。修复成本估算需要对拆除日期、环境立法和条例以及所需修复活动的范围作出判断假设。由于加强监管审查和能源转型,这些成本估计在未来可能会发生变化。这包括受可再生能源建设影响的离岸服务的需求和相关费用。伍德赛德继续监测气候变化的不确定性 风险,以评估是否应该承认对恢复条款的额外变化。长期合同气候风险可能会影响用于评估长期合同预测现金流的基本假设。这些判断假设 包括基于产品性质的定价预测和折扣率调整。截至2023年12月31日,Corpus Christi合同具有积极价值,因此目前并不繁重(2022年:不繁重)。这一合同安排和其他合同安排可能会受到气候相关因素造成的不利市场条件的影响。鉴于气候事件的不确定性,伍德赛德继续审查长期合同的预测现金流。递延税项资产 本集团已确定,很可能会有足够的未来应课税收入可用于利用递延税项资产结转于2023年12月31日确认的未用税项亏损及抵免。递延税项资产的可回收性取决于S集团未来的应纳税所得额,而商品和碳定价的不确定性可能会影响递延税项资产的可回收性。与气候有关的排放的监管环境监管可能会随着时间的推移而变化。澳大利亚政府通过了对其保障机制的改革,该机制适用于对伍德赛德·S澳大利亚设施温室气体排放的监管限制。改革的一些内容,如确定新设施限制的方法,仍在继续发展。2023年12月,美国环境保护署(EPA)发布了一项最终规则,为现有和新的石油和天然气作业产生的甲烷和其他排放建立绩效标准。伍德赛德不知道有任何提案会对这些财务报表中的信息产生重大影响。伍德赛德能源集团有限公司113


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截至2023年12月31日止年度的财务报表附注财务及资本风险管理董事会 全面负责建立及监督本集团S风险管理框架,包括审批本集团S风险管理策略、政策及主要风险参数。董事会和审计与风险委员会对S集团的内部控制制度和风险管理流程进行监督,包括对内部审计职能的监督。S集团对财务和资本风险的管理旨在确保 可用资本、资金和现金流足以:在S集团到期时履行其财务承诺;保持为其承诺的项目开发提供资金的能力;支付合理的股息;以及 维持不低于投资级的长期信用评级。本集团根据该等准则监察及测试其预测财务状况,并于有需要时一般会进行对冲活动,以确保该等目标得以实现。其他可能导致套期保值的情况包括管理与交易活动有关的风险敞口。集团金库的政策是,在整个期间内,不得进行金融工具的投机性交易。有关S集团管理财务风险的目标、政策和流程的更多信息,请参阅第3.9节风险因素。以下风险是在集团正常经营过程中产生的S 风险资料载于以下章节:A篇 商品价格风险管理第115页A篇 外汇风险管理第115篇C 资本风险管理第140页C 流动性风险管理第140页C 利率风险管理第140页D 信用风险管理第144页应用S集团会计政策时的主要估计和判断,管理层定期根据经验和其他因素评估判断、估计和假设,包括对可能对本集团产生影响的未来事件的预期。根据管理层已知的最新情况,所有判断、估计和假设都被认为是合理的,实际结果可能会有所不同。管理层在编制这些财务报表时做出的重要判断、估计和假设可在以下附注中找到:附注:A.1 与客户的合同收入第116页附注A.5 税金第121页附注B.2 勘探和评估第127页附注B.3 石油和天然气属性附注B.4 勘探和评价减值,第130页油气资产和商誉 附注B.5 业务组合第136页附注B.6 商誉第137页附注B.7 重大生产和增长资产第137页收购 附注B.8 资产处置第146页附注D.6 拨备第146页附注D.6 其他金融资产和负债第148页附注D.7 租赁第151页附注E.6 联合安排第158 114页2023年报


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财务报表附注A截至2023年12月31日止年度的盈利本节 阐述本集团于报告期内的财务表现,包括(如适用)适用的会计政策及作出的主要估计及判断。本部分亦包括本集团于报告期及报告期末的税务状况。A.本年度 收益A.1 分部收入和支出第116 A.2页 财务成本第120 A.3页 股息支付和建议第120 A.4页 每股收益第120 A.5页 税金第121页主要财务和资本风险本节商品价格风险管理本集团收入因碳氢化合物销售而受到商品价格波动的影响。大宗商品价格风险通过监测和压力测试来衡量 S集团预测财务状况将持续低迷油气价格时期。这项分析定期对集团的S投资组合进行,并根据个别项目和交易的需要进行。本集团对S管理的商品价格风险包括利用商品衍生工具对冲其风险敞口(见附注D.6)。对冲的风险敞口包括与石油相关的收入与产量相关,以及来自交易业务的收入。商品衍生工具可保护本集团免受其公司及交易组合的价格下跌风险。于报告日期,本集团持有受商品价格风险影响的商品对冲金融工具,资产账面净值为1.23亿美元(2022年:净负债5.57亿美元)。相关商品价格上涨10%将使票据账面价值减少1.72亿美元,其影响将根据对冲会计申请在储备和/或损益表中确认。10%的降幅将产生相同但相反的效果。该分析假设所有其他变量保持不变(包括潜在实物风险的价格)。外汇风险管理外汇风险来自不以美元计价的未来承诺、金融资产和金融负债。S集团的大部分收入以美元计价。本集团因以美元以外的货币,特别是澳元而产生的经营及资本开支所产生的外币风险。本集团S管理与资本开支有关的外汇风险,包括使用远期外汇合约衍生工具对冲其风险敞口(见附注D.6)。本集团订立远期外汇合约,就斯卡伯勒开发项目已产生或预期产生的部分澳元资本开支确定澳元兑美元汇率 (见附注D.6)。通过使用外汇远期合约,本集团亦就已到期的澳元税项对美元汇率风险进行对冲。于报告日期,本集团持有面临外汇风险的资产账面净值为800万美元(2022年:负债账面净值为1700万美元)的外币金融工具对冲。外汇风险敞口的计量是通过对S集团的财务状况进行定期监测和敏感性分析来实现的。若美元兑澳元汇率合理变动(+12%/-12%(2022:+12%/-12%)),而所有其他变量保持不变,则不会对S集团权益或损益表产生重大影响。有关于2023年12月31日持有的现金及现金等价物、有息负债、应收账款、应付款项及租赁负债的面值详情,请参阅附注C1、C2、D2、D4及D7。伍德赛德能源集团有限公司115


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财务报表附注A.截至2023年12月31日止年度的收益A.1分部收入及开支 经营分部资料本集团已根据行政总裁(首席经营决策者)审阅及使用的内部报告确定其经营分部,以评估业绩及决定资源分配。2023年披露的运营部门与2022年保持一致。在上一个报告所述期间,重述了2021年的数额,以便在相同的基础上列报。以下概述的运营部门由 管理层根据业务和合资企业的性质和地理位置确定。澳大利亚:在澳大利亚勘探、评估、开发、生产和销售液化天然气、管道天然气、原油和凝析油以及天然气液体。国际:在澳大利亚以外的国际司法管辖区勘探、评估、开发、生产和销售管道天然气、原油和凝析油及天然气液体。营销: 伍德赛德·S油气投资组合(包括采购量)的营销、运输和交易,以及产生增量价值的营销优化活动。公司/其他项目:公司/其他项目主要包括未分配给运营部门的收入和支出以及相关资产和负债的公司非部门项目 ,因为它们不被视为任何部门核心业务的一部分。客户集中度本集团拥有两大客户,分别占S集团对外收入的8%和7%。销售额来自澳大利亚和营销运营部门(2022年:两个主要客户;12%和9%来自澳大利亚和营销运营部门;2021年:两个主要客户;8%和6%来自澳大利亚运营部门)。地理信息 地理 来自外部信息 客户的收入1非流动资产2 2023 2022 2021 2023 2022百万美元亚太地区9,823 12,521 6,342 36,060 36,966美洲2,564 1,545—7,171 7,057非洲—5,295 4,049欧洲1,607 2,751620—合并13,994 16,817 6,962 48,526 48,072 1。收益按客户所在地划分为地理位置。      2.非流动资产不包括递延税项17. 17亿元(2022年:19. 59亿元)。 确认及 计量来自客户合约之收益收益于本集团向客户转让产品控制权或提供服务时按本集团预期有权获得之金额确认。如果代价包括 可变部分,本集团估计预期应收代价的金额。可变代价在整个合同中进行估计,并在极有可能不会 发生重大拨回的情况下予以确认。• 销售碳氢化合物的收入销售碳氢化合物的收入于产品控制权转移至客户的时间点确认。–自收或付合同的收入记录为未赚得 收入,直至客户提取产品(控制权转移),此时收入在收益中确认。• 其他营业收入来自LNG加工及其他服务的收入于 服务提供时随时间确认。–开支特许权使用费、消费税及征费特许权使用费、消费税及征费被视为以生产为基础的税项,因此按本集团实体生产的权利计提。•–’• 折旧和摊销请参见附注B.3。–• 附注减值及减值拨回附注B. 4。–• 租赁


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财务报表附注截至2023年12月31日止年度的年度盈利A.1分部收入及开支 (续)公司/澳大利亚国际营销综合其他2023 2023 2023 2023 2023 2023 2023 2023百万美元液化天然气6,867—1,298—8,165管道天然气1,088 286——1,374原油和 1,611 2,246 124—3,981天然气液体218 32 31—281碳氢化合物销售收入9,784 2,564 1,453—13,801分部间收入1(166)(15)181—加工和服务收入184—184航运和其他收入9—9其他收入18(15)190—193营业收入2 9,802 2,549(1,173)(389)(1,562)使用费,消费税(462)(41)(503) 保险(41)(11)—(8)(60)库存流动(40)3——(37)生产成本(1 716)(438)—(8)(2,162)土地和建筑物(62)(5)——(67)转让勘探和评估(101)(24)(125)厂房 和设备(2 591)(1,139)—(34)(3,764)油气资产折旧及摊销(2 754)(1,168)—(34)(3,956)运输和直接销售费用(164)(83)(54)(18)(319)交易费用(12)─(1,056)— (1,068)其他碳氢化合物成本(7)—(7)其他销售成本(7)—(7)亏损性合同准备金的变动—其他销售成本(83)(1,110)(18)(1,401)销售成本(4 660)(1 689)(1,110) (60)(7,519)毛利5,142860533(60)6,其他收入3 160 54 26 82 322勘探和评价支出4(24)(253)(279)获得许可证的摊销—(4)—(4)注销(31)(46)— (77)勘探和评估(55)(303)—(2)(360)一般情况,行政和其他费用——(453)(453)其他厂房及设备折旧—租赁资产折旧(50)(14)(75)(40)(179)(125)(22)(147)第55(51)条─(109)(274)(434)其他费用(226)(184)(767)(1,213)其他费用(281)(339)(184)(769)(1,573)减值损失6(534)(1,383)(1,917)减值 拨回—除税前溢利╱(亏损)及净融资成本4,487(808)375(747)3,307 1.                                             分部间收入包括增量收入(扣除营销分部优化石油和天然气组合产生的所有相关费用)。’这个价值是减去增量成本后的增量收益。 营业收入包括客户合同收入139.85亿美元, 在航运及其他收入中披露的分租收入为900万美元。 包括费用及收回、外汇收益及与业务持续经营无关的其他收入。 包括地震和一般许可证 活动和其他勘探费用。 包括对冲活动之亏损、嵌入式衍生工具之公平值亏损及与业务持续经营无关之其他开支。 石油和天然气 属性减值。更多详细信息,请参见注释B.4。Woodside Energy Group LTD 117 


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Notes to the financial statements A. Earnings for the year for the year ended 31 December 2023 A.1 SEGMENT REVENUE AND EXPENSES (CONT.) Corporate/ Australia International Marketing Consolidated Other 2022 2022 2022 2022 2022 US$m US$m US$m US$m US$m Liquefied natural gas 8,855 - 2,434 - 11,289 Pipeline gas 1,086 276 - - 1,362 Crude oil and condensate 2,467 1,273 18 - 3,758 Natural gas liquids 171 26 9 - 206 Revenue from sale of hydrocarbons 12,579 1,575 2,461 - 16,615 Intersegment revenue1 (455) (5) 460 - - Processing and services revenue 175 - - - 175 Shipping and other revenue - - 27 - 27 Other revenue (280) (5) 487 - 202 Operating revenue2 12,299 1,570 2,948 - 16,817 Production costs (975) (313) - 7 (1,281) Royalties, excise and levies (540) (39) - (17) (596) Insurance (35) (7) - (1) (43) Inventory movement 44 (3) - - 41 Costs of production (1,506) (362) - (11) (1,879) Land and buildings (51) (3) - - (54) Transferred exploration and evaluation (107) - - - (107) Plant and equipment (2,168) (436) - (33) (2,637) Oil and gas properties depreciation and amortisation (2,326) (439) - (33) (2,798) Shipping and direct sales costs (312) (36) (73) 142 (279) Trading costs (14) - (1,763) - (1,777) Other hydrocarbon costs (19) - - - (19) Other cost of sales (4) - - - (4) Movement in onerous contract provision3 - - 216 - 216 Other cost of sales (349) (36) (1,620) 142 (1,863) Cost of sales (4,181) (837) (1,620) 98 (6,540) Gross profit 8,118 733 1,328 98 10,277 Other income4 722 4 5 4 735 Exploration and evaluation expenditure5 (20) (277) - 1 (296) Amortisation of permit acquisition (1) (9) - - (10) Write-offs6 - (164) - - (164) Exploration and evaluation (21) (450) - 1 (470) General, administrative and other costs7 (13) (21) (10) (747) (791) Depreciation of other plant and equipment - - - - - Depreciation of lease assets (49) (11) - (80) (140) Restoration movement (234) (46) - 8 (272) Other8 (8) (84) (475) (486) (1,053) Other costs (304) (162) (485) (1,305) (2,256) Other expenses (325) (612) (485) (1,304) (2,726) Impairment losses - - - - - Impairment reversals9 900 - - - 900 Profit/(loss) before tax and net finance costs 9,415 125 848 (1,202) 9,186 1. Intersegment revenue comprises the incremental income net of all associated expenses generated by the Marketing segment’s optimisation of the oil and gas portfolio. The value is incremental income net of incremental costs.  2. Operating revenue includes revenue from contracts with customers of $16,790 million and 在航运及其他收入中披露的分租收入为2 700万美元。 包括2.45亿美元的估计数变动,由所用经费2 900万美元抵销。详情见附注D.5。 包括第2列出售的初始收益4.27亿美元、重新计量第2列出售可变代价的重估收益7100万美元、费用和收回、外汇收益 和与业务持续运营无关的其他收入。 包括与本集团退出加拿大孤儿盆地勘探许可证有关的各种费用1.42亿美元。’ 1.25亿美元 涉及已注销的不成功油井的成本。参见附注B.2.7。 于2022年6月1日BHPP合并产生的交易成本4. 19亿元计入企业╱其他分部。详情请参见 附注B.5。 包括对冲活动的损失以及市场营销和公司/其他分部衍生金融工具的公允价值变动9.6亿美元,以及与业务持续运作无关的其他费用。9. 石油及天然气资产减值拨回。详情请参阅附注B.4。118 2023年年度报告 


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财务报表附注截至2023年12月31日止年度的年度盈利A.1分部收入及开支 (续)公司/澳大利亚国际营销综合其他20218 20218 20218 20218 20218 2021百万美元液化天然气3,910—1,449—5,359管道天然气43—43原油和 凝析油1,316—1,316天然气液体60—60碳氢化合物销售收入5,329—1,449—6,778分部间收入1(236)—236——加工和服务收入143—143航运和其他 收入4—37—41其他收入(89)—273—184营业收入2 5,240—1722—6962生产成本(489)(481)特许权使用费,消费税(218)(218)保险(32)——1(31)库存 移动17—17生产成本(722)—9(713)土地和建筑物(51)—(51)转让的勘探和评估(79)—(79)厂房和设备(1,419)(1,419)石油和天然气财产 折旧和摊销(1,549)(1,549)运输和直接销售费用(197)—(45)32(210)交易费用(3)─(1,492)(1,495)其他碳氢化合物成本(6)—(6)其他销售成本(11)——(1)(12) 繁重的合同条款变动3——140—14 0其他销售成本(217)(1,397)(1,583)销售成本(2,488)(1,397)(3,845)毛利/(亏损)2,752—325 40 3,117其他收入4 97(2)143139勘探和评价支出(16)(27)—(11)(54)购置许可证摊销—(2)—(1)(3)注销五、(265)(265)探索与评价(16)(12)(322)一般情况,行政及其他费用(5)(1)—(152)(158)其他厂房及设备折旧—(30)租赁资产折旧(28)——(80)(108)恢复运动(80)12—(68)2006(57)(32)28(64)(125)其他费用(170)(21)(326)(489)其他费用(186)(315)28(338)(811)减值亏损(10)—(10)减值拨回7 1,058—1,058除税前溢利╱(亏损)及融资成本净额3,第711(317)354(255)3,493 1.                                             分部间收益包括销售分部优化石油及天然气组合所产生之增量收益(扣除所有相关开支)。’这个价值是减去增量成本后的增量收益。  营业收入包括来自客户合同的收入69.23亿美元, 在航运及其他收入中披露的分租收入为3 900万美元。 包括已用备抵4 500万美元和估计数9 500万美元的变动。 包括其他收入6700万美元的冥王星卷交付惠斯通公司销售承诺和净外汇收益4400万美元。’ 5 600万美元用于不成功油井的费用。2. 09百万元与本集团决定撤回其于缅甸的权益而撇销的资本化成本有关。’ 包括对冲活动的净损失 9100万美元,与Woodside公司退出Kitimat液化天然气开发有关的各种费用3300万美元,以及与业务持续运营无关的其他费用。’ 石油和天然气属性的减值 逆转。 于上一报告期间,二零二一年金额已重列,以反映液化天然气收入的经营分部及组合报告的变动。 


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Notes to the financial statements A. Earnings for the year for the year ended 31 December 2023 A.2 FINANCE COSTS  2023 2022 2021 US$m US$m US$m Interest on interest-bearing liabilities 229 212 201 Interest on lease liabilities 102 103 97 Accretion charge 238 110 29 Other finance costs 49 36 26 Less: Finance costs capitalised  against qualifying assets (311) (294) (123) 307 167 230 A.3 DIVIDENDS PAID AND PROPOSED Woodside Energy Group Ltd, the parent entity, paid and proposed dividends set out below: 2023 2022 2021 US$m US$m US$m (a) Dividends paid during the financial  year  Prior year fully franked final  dividend1 2,734 1,018 115 Current year fully franked interim  dividend2 1,519 2,070 289 4,253 3,088 404 (b) Dividend declared subsequent  to the reporting period (not recorded  as a liability)  Final dividend3 1,139 2,734 1,018 (c) Other information  Franking credits available for  subsequent periods 1,813 1,406 1,744 Current year dividends per share  (US cents) 140 253 135 1. 2023: US$1.44, paid on 5 April 2023 2022: US$1.05, paid on 23 March 2022 2021: US$0.12, paid on 24 March 2021 2. 2023: US$0.80, paid on 28 September 2023 2022: US$1.09, paid on 6 October 2022 2021: US$0.30, paid on 24 September 2021 3. 2023: US$0.60, to be paid on 4 April 2024 2022: US$1.44, paid on 5 April 2023 2021: US$1.05, paid on 23 March 2022 The Dividend Reinvestment Plan (DRP) was approved by the shareholders at the Annual General Meeting in 2003 for activation as required to fund future growth. The DRP was reactivated in 2019 and suspended by the Board of Directors on 27 February 2023. A.4 EARNINGS PER SHARE  2023 2022 2021 Profit attributable to equity  holders of the parent (US$m) 1,660 6,498 1,983 Weighted average number  of shares on issue for basic  earnings per share 1,896,498,169 1,511,257,404 962,604,811 Effect of dilution from  contingently issuable shares 14,444,802 13,061,376 9,023,439 Weighted average number of  shares on issue adjusted for  the effect of dilution 1,910,942,971 1,524,318,780 971,628,250 Basic earnings per share  (US cents) 87.5 430.0 206.0 Diluted earnings per share  (US cents) 86.9 426.3 204.1 Earnings per share is calculated by dividing the profit for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares on issue during the year. The weighted average number of shares makes allowance for shares reserved for employee share plans. Diluted earnings per share is calculated by adjusting basic earnings per share by the number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. At 31 December 2023, 14,444,802 awards (2022: 13,061,376 awards and 2021: 9,023,439 awards) granted under Woodside employee share plans are considered dilutive. There have been no significant transactions involving ordinary shares between the reporting date and the date of completion of these financial statements. 120 ANNUAL REPORT 2023


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财务报表附注截至2023年12月31日止年度的年度盈利A. 5税项2023年2022年2021年美元百万美元(a)税项开支包括石油资源租赁税(PRRT)本期税项开支367501—递延税项开支/(福利)531(814)297 PRRT费用(福利)898(313)297所得税 本年本期税项支出1,872 2,256 658递延税项(福利)/费用(1,255)701 301对以往年度的调整(276)(20)递延税项费用2223118所得税 费用6532,912957税项费用1,5512,599 1,254(b)所得税开支对账除税前溢利3,273 9,174 3,290 PRRT(费用)/福利(898)313(297)除所得税前利润2,375 9,487 2,993按30%计算的所得税费用712 2,847 898税率差别的影响91(141)(42)未确认递延税项资产的影响155 150 114先前未确认的税项亏损及抵免的影响1(332) ——商誉减值的影响2109——持作出售基础产生的递延税项负债减少3(78)——对税务优惠的外汇影响(58)(44)(18)对以往年度的调整36(45)(2) 整合及交易成本不可扣税4 142—其他14 3 7所得税开支653 2,912 957(c)PRRT开支对账除税前溢利3,273 9,174 3,290                                     Non-PRRT assessable profit (1,780) (6,197) (2,134) PRRT projects profit before tax 1,493 2,977 1,156 PRRT expense calculated at 40% 598 1,191 462 Derecognition/(recognition) of Pluto general  expenditure4 611 (1,362) - Recognition of transferred exploration spend (18) - - Augmentation (292) (175) (166) Other (1) 33 1 PRRT expense/(benefit) 898 (313) 297 (d) Deferred tax income statement  reconciliation  PRRT  Production and growth assets 1,206 (710) 455 Augmentation for current year (292) (175) (166) Provisions (372) (12) (29) Other (11) 83 37 PRRT expense/(benefit) 531 (814) 297 Income tax  Oil and gas properties (529) 292 674 Exploration and evaluation assets 38 14 (204) Lease assets and liabilities (20) 25 1 Provisions (232) 151 (10) PRRT assets and liabilities (175) 236 (88) Unused tax losses and tax credits (221) 19 149 Assets held for sale (86) 205 (205) Derivatives (21) 21 (11) Other 13 (31) 13 Income tax deferred tax (benefit)/expense (1,233) 932 319 Deferred tax (benefit)/expense (702) 118 616 2023 2022 2021 US$m US$m US$m (e) Deferred tax other comprehensive  income reconciliation  Income tax  Derivatives 77 (64) 5 Other 7 (2) 5 Deferred income tax expense/(benefit) via  other comprehensive income 84 (66) 10 (f) Effective income tax rate: Australian and  global operations  Effective income tax rate1,5  Australia 30.2% 30.0% 30.6% Global 27.5% 30.7% 32.0% 1. As a result of the FID to develop the Trion resource in 2023, the Group has recognised deferred tax assets of $319 million. 2. Tax effect of the non-deductible impairment of goodwill relating to Shenzi. 3. Recognition of the tax base associated with the expected sale of Woodside’s 10% share in the Scarborough Project. This will offset future assessable income on the completion of the sale. 4. In 2023, the $637 million decrease of the Pluto PRRT deferred tax asset is due to the derecognition of previously recognised deductible expenditure that is now not considered to be recoverable on the basis of future taxable profits not being available to utilise the expenditure. In 2022, the $1,362 million increase of the Pluto PRRT deferred tax asset was due to the recognition of previously unrecognised deductible expenditure that is now expected to be utilised to offset future taxable profits. 5. The global operations effective income tax rate (ETR) is calculated as the Group’s income tax expense divided by profit before income tax. The Australian operations ETR is calculated with reference to all Australian companies and excludes foreign exchange on settlement and revaluation of income tax liabilities. The global effective income tax rate is lower in 2023 primarily as a result of the deferred tax asset recognised upon taking FID on Trion. 2023 2022 US$m US$m (g) Deferred tax balance sheet reconciliation  Deferred tax assets  PRRT  Production and growth assets 455 1,460 Augmentation for current year 231 113 Provisions 445 271 Other (30) (23) PRRT deferred tax assets 1,101 1,821 Income tax  Oil and gas properties (1,388) (1,496) Exploration and evaluation assets 60 30 Lease assets and liabilities 40 23 Unused tax losses and tax credits 1,686 1,464 Derivatives - 23 Provisions 227 60 Other (9) 34 Income tax deferred tax assets 616 138 Deferred tax assets 1,717 1,959 Deferred tax liabilities  PRRT  Production and growth assets 1,309 1,281 Augmentation for current year (38) (62) Provisions (995) (743) Other 113 137 PRRT deferred tax liabilities 389 613 Income tax  Oil and gas properties 2,939 2,857 Exploration and evaluation assets 127 67 Lease assets and liabilities (48) (22) Provisions (1,856) (1,280) PRRT assets and liabilities 118 347 Assets held for sale 36 - Derivatives (2) (36) Other (76) (89) Income tax deferred tax liabilities 1,238 1,844 Deferred tax liabilities 1,627 2,457 WOODSIDE ENERGY GROUP LTD 121


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Notes to the financial statements A. Earnings for the year for the year ended 31 December 2023 A.5 TAXES (CONT.) Tax transparency code Woodside participates in the Australian Board of Taxation’s voluntary Tax Transparency Code (TTC). To increase public confidence in the contributions and compliance of corporate taxpayers, the TTC recommends public disclosure of tax information. Part A of the recommended disclosures is addressed within this Taxes note and Part B disclosed within the Sustainability section on our website. Recognition and measurement Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realised. The tax rates and laws used to determine the amount are based on those that have been enacted or substantially enacted by the end of the reporting period. Income taxes relating to items recognised directly in equity are recognised in equity. Current taxes Current tax expense is the expected tax payable on the taxable income for the current year and any adjustment to tax paid in respect of previous years. Deferred taxes Deferred tax expense represents movements in the temporary differences between the carrying amount of an asset or liability in the consolidated statement of financial position and its tax base. With the exception of those noted below, deferred tax liabilities are recognised for all taxable temporary differences. Deferred tax assets are recognised for deductible temporary differences, unused tax losses and tax credits only if it is probable that sufficient future taxable income will be available to utilise those temporary differences and losses. Deferred tax is not recognised if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither accounting profit nor the taxable profit. In relation to PRRT, the impact of future augmentation on expenditure is included in the determination of future taxable profits when assessing the extent to which a deferred tax asset can be recognised in the consolidated statement of financial position. Offsetting deferred tax balances Deferred tax assets and liabilities are offset only if there is a legally enforceable right to offset current tax assets and liabilities and when they relate to income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities that the Group intends to settle its current tax assets and liabilities on a net basis. Refer to Notes E.8 and E.9 for detail on the tax consolidated groups. Key estimates and judgements (a) Income tax classification Judgement is required when determining whether a particular tax is an income tax or another type of tax. PRRT is considered, for accounting purposes, to be an income tax. Accounting for deferred tax is applied to income taxes as described above, but is not applied to other types of taxes, e.g. North West Shelf royalties, excise and levies which are recognised in cost of sales in the income statement. (b) Deferred tax asset recognition The Group has two separate USA Tax Consolidation Groups (USA TCG) as at 31 December 2023. Income tax losses and credits: Deferred tax assets (DTAs) relating to carry forward unused tax losses and credits arising from the USA TCG of $1,248 million (2022: $1,371 million) and $333 million (2022: $93 million) arising from countries other than Australia and the USA have been recognised. The Group has determined that it is probable that sufficient future taxable income will be available to utilise those losses and credits within those countries. Refer to Note E.9(a) for details of tax consolidated groups. DTAs relating to carry forward unused tax losses and credits of $232 million (2022: $250 million) from the USA TCG, $189 million (2022: $146 million) from USA entities outside of the USA TCG and $763 million (2022: $1,061 million) from countries other than Australia and the USA have not been recognised as it is not currently probable that the losses and credits will be utilised based on current planned activities in those countries. As a result of the FID to develop the Trion resource in 2023, the Group has recognised deferred tax assets of $319 million. PRRT: The recoverability of PRRT deferred tax assets is primarily assessed with regard to future oil price assumptions impacting forecast future taxable profits. During the year ended 31 December 2023, the Group reduced the Pluto PRRT DTA by $637 million ($446 million (除税后),以未来应课税溢利不可用作使用可扣税开支为基准。这主要是由于 截至2023年12月31日止年度实现的预测定价假设和实际定价减少所致。在确定被认为可能且符合确认资格的DTA金额时,预测未来应课税利润在适当情况下通过市场溢价风险率进行风险调整,以反映长期预测固有的不确定性 。本集团采用3. 2%(二零二二年十二月三十一日:3. 2%)的长期债券利率作增加用途。若干递延税项资产尚未确认为已确认可扣减暂时差额之未来增加扣除将足以抵销未来应课税溢利。74.28亿美元(2022年:65.23亿美元)涉及西北大陆架项目,8.72亿美元(2022年:1.89亿美元)涉及剩余冥王星隔离勘探支出,7.58亿美元(2022年:8.31亿美元)涉及惠斯通。本集团采用3. 2%(二零二二年十二月三十一日:3. 2%)的长期债券利率作增加用途。如果 采用另一种方法评估递延税项资产的收回,而评估中不包括未来的增加,则会确认额外递延税项资产,并相应受益于税项开支。 确定所采用的方法提供了有关PRRT制度影响的最有意义的信息,同时确保遵守AASB 112/IAS 12所得税。122 2023年度报告


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财务报表附注截至二零二三年十二月三十一日止年度之年度盈利A. 5税项(续)关键估计和 判断(第12条)(c)不确定税务状况本集团有税务事宜、诉讼及其他申索,其解决时间及潜在经济流出均不确定。倘本集团评估任何税务事项、诉讼或其他申索的结果较有可能被相关税务机关接受,则在呈报的税项结余中采用该立场。由于其中一些头寸的复杂性,最终结果可能与 当前头寸的估计不同。该等差额将于可获得新资料之期间反映为税项开支之增加或减少。没有可能的经济流出和/或目前无法可靠计量的税务事项 为或然负债,并在附注E. 1或然负债和资产中披露。伍赛德能源集团有限公司123


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财务报表附注B.截至二零二三年十二月三十一日止年度的生产及增长资产本节 阐述本集团于报告期末的战略增长(勘探及评估)、核心生产及开发(石油及天然气物业)资产状况,包括(如适用)所应用的会计政策及关键 估计及判断。本节亦包括本集团于报告期末之减值状况。B.生产及增长资产B.1分部生产及增长资产第125页B.2勘探 及评估第127页B.3石油及天然气资产第128页B.4勘探及评估减值、石油及天然气资产及商誉第130页B.5业务合并第136页B.6商誉第137页B.7重大生产及增长资产收购第137页B.8出售资产第138页124二零二三年年报         


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财务报表附注B.截至2023年12月31日止年度的生产及增长资产B.1分部生产及 增长资产企业╱澳大利亚国际市场合并其他2023 2023 2023 2023 2023美元百万美元百万美元m截至12月31日的余额亚太568—568美洲76—76非洲24—24勘探和评价共计568 100—668截至12月31日的余额转让勘探和评估360 417—777厂房和设备16,498 6,893—198 23,589开发中的项目7,825 7,石油和天然气总属性25,352 14,997—442 40,1791截至12月31日的余额土地和建筑物96 89—245 430厂房和设备1 194 60 539 7 800租赁资产共计290 149 530 9 252 1,230增加勘探和评价:勘探29 59——88评价55 108——163恢复2(5)—(5)79 167——246增加石油和天然气性质:石油和天然气财产3,127 2,000—190 5,317资本化借贷成本3188 123——311修复2 779 188——967 4,2,311—190 6,595租赁资产增加: 土地和建筑物—8 8厂房和设备6—114—120 6—114 8 128 1.                               于2023年,先前被公司╱其他分部低估的若干航运活动现由营销分部承担。由于这一变化,截至2023年12月31日,5.39亿美元的租赁资产现在营销部门报告。2.与恢复拨备假设的变动有关。3.资本化借贷成本按加权平均 利率4. 0%计算。有关本集团分部及地区之描述,请参阅附注A. 1。’伍德能源集团有限公司125


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财务报表附注B.截至2023年12月31日止年度的生产及增长资产B.1分部生产及 增长资产(续)公司/澳大利亚国际市场综合其他2022 2022 2022 2022 2022 2022 2022 2022百万美元于12月31日的余额亚太地区529—529美洲—240—— 240非洲—38——38勘探和评价共计529 278——807截至12月31日的余额土地和建筑物802 37—1 840转让的勘探和评价481—481厂房和 设备18,249 4,石油和天然气总资产25,155 14,479—285 39,19919截至12月31日的余额土地和建筑物93 107—264 464厂房和 设备214 131—455 800租赁资产总额307 238—719 1,264勘探和评价的增加2:勘探1 121——122评价19 100——119恢复3(1)—(1)19 221——240油气属性的增加2:石油和天然气财产2,252 1,560—92 3,904资本化借款成本4 115 179——294恢复3(346)(28)(374)2,021 1,711—92 3,824增加租赁 资产2:土地和建筑物4—4厂房和设备139 90—9 238 143 90—9 242 1.                                发展中项目包括若干透过业务合并收购之项目未来阶段应占之公平值。 2.增加不包括通过业务合并进行的收购。3.与恢复拨备假设的变动有关。4.资本化借贷成本按加权平均利率3. 8%计算。126年度报告


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Notes to the financial statements B. Production and growth assets for the year ended 31 December 2023 B.2 EXPLORATION AND EVALUATION Asia Pacific Americas Africa Total US$m US$m US$m US$m Year ended 31 December 2023  Carrying amount at 1 January 2023 529 240 38 807 Additions 79 161 6 246 Amortisation of licence acquisition costs - (2) (2) (4) Expensed1 (31) (28) (18) (77) Transferred exploration and evaluation2 (9) (295) - (304) Carrying amount at 31 December 2023 568 76 24 668 Year ended 31 December 2022  Carrying amount at 1 January 2022 546 - 68 614 Acquisitions through business combination3 - 180 - 180 Additions 19 204 17 240 Disposals - (10) - (10) Amortisation of licence acquisition costs - (8) (2) (10) Expensed1 - (126) (45) (171) Transferred exploration and evaluation (36) - - (36) Carrying amount at 31 December 2022 529 240 38 807 Exploration commitments  Year ended 31 December 2023 3 1 35 39 Year ended 31 December 2022 1 1 27 29 1. $77 million (2022: $125 million) relates to costs of unsuccessful wells. 2. On 20 June 2023, the Group made a final investment decision to develop the Trion resource in Mexico. Related exploration and evaluation assets of $274 million were transferred to oil and gas properties. 3. Refer to Note B.5 for details of business combination. Recognition and measurement Expenditure on exploration and evaluation is accounted for in accordance with the area of interest method. Areas of interest are based on a geographical area for which the rights of tenure are current. All exploration and evaluation expenditure, including general permit activity, geological and geophysical costs and new venture activity costs, is expensed as incurred except for the following: • where the expenditure relates to an exploration discovery for which the assessment of the existence or otherwise of economically recoverable hydrocarbons is not yet complete; or • where the expenditure is expected to be recouped through successful exploitation of the area of interest, or alternatively, by its sale. The costs of acquiring interests in new exploration and evaluation licences are capitalised. The costs of drilling exploration wells are initially capitalised pending the results of the well. Costs are expensed where the well does not result in the successful discovery of economically recoverable hydrocarbons and the recognition of an area of interest.
于确认权益范围后,与该权益范围有关的所有进一步评估成本均予以资本化。在批准 兴趣区域的商业开发后,兴趣区域的累计支出将转移至油气资产。于综合现金流量表中,与资本化勘探及评估开支(包括未成功油井)相关的现金流量分类为投资活动所用现金流量。勘探承担本集团有已订约但未在 财务报表中拨备的勘探开支承担。该等责任可能不时变动,并预期于本集团日常营运过程中履行。’有关减值(包括任何撇销)的详情,请参阅附注B. 4。主要 估计及判断(a)关注区域通常,关注区域(AOI)由本集团界定为认为存在碳氢化合物有利或已证明存在的个别地理区域。集团已制定 确认和维持AOI的标准。(b)向开发中的项目转移:开发活动在适当管理层批准项目后开始。管理层在确定项目 何时在技术上可行,何时在经济上可行,转移到开发中的项目时,会应用判断。伍赛德能源集团有限公司127


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财务报表附注B.截至2023年12月31日止年度的生产及增长资产B.3石油及天然气物业 转让土地及勘探及厂房及楼宇评估设备开发项目总计百万美元截至2023年12月31日止年度账面值于2023年1月1日84048123,057 15,541 39,919增加1——836 5,759 6,595按减记价值摊销(8)—(2)—(10)折旧及摊销(67)(125)(3,764)(3,956)减值损失2(64)(20)(1 028)(328)(1,440)完成和转让— 441 4,496(4,633)304转入待售资产3——(6)(615)(621)于二零二三年十二月三十一日的账面值701 777 23,589 15,724 40,791于二零二三年十二月三十一日历史成本1,1,979 50,272 16,443 70,439累计折旧及减值(1 044)(1 202)(26,683)(719)(29,648)账面净值701777 23,589 15,724 40,791截至二零二二年十二月三十一日止年度于二零二二年一月一日之账面值739 526 12,465 4,919 18,449通过企业合并进行的收购4 64—11,952 7,337 19,353(508)4,332 3,824按撇减价值摊销(3)(10)(32)—(45)折旧及摊销(54)(107)(2,637)(2,798) 减值转回2 87 30 783—900完成和转让7 42 1,034(1,047)36于二零二二年十二月三十一日的账面值840 481 23,057 15,541 39,919于二零二二年十二月三十一日历史成本1,765 1,538 45,273 15,937 64,513累计折旧及减值(925)(1 057)(22,216)(396)(24,594)账面净值840 481 23,057 15,541 39,919 1.包括资本增加53.17亿美元, 3.11亿美元的资本化 借贷成本和9.67亿美元的恢复拨备变动后。                          减值损失及减值转回详见附注B. 4。 3.出售Scarborough Joint Ventures 的详情请参阅附注B.8。 4.企业合并详见附注B. 5。 发展中项目包括若干透过业务合并收购之项目未来阶段应占之公平值。128 2023年度报告


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财务报表附注B.截至2023年12月31日止年度的生产及增长资产B.3石油及天然气物业 (续)确认及计量油气资产按成本减累计折旧及减值支出列账。油气资产包括收购、建设、安装或完成管道和平台等生产和基础设施 的成本、资本化借贷成本、转让的勘探和评估资产、开发井以及拆除和修复的估计成本。其后资本成本(包括主要维修) 仅在与该项目相关的未来经济利益有可能流入本集团且该项目的成本能够可靠计量时,方计入资产负债表的账面值。’折旧及摊销石油及天然气 物业按其预期可使用年期基准之折旧率折旧至其估计剩余价值。上游石油及常规天然气资产已按已探明储量(二零二二年:已探明加 可能储量,惟若干被视为后期使用期的资产除外)按产量单位基准折旧。上游液化天然气资产按已探明储量加可能储量折旧。多产品资产在 上进行评估逐个案例basis and aligned to the most appropriate representation of useful life. The depreciable amount for the unit of production basis excludes future development costs necessary to bring probable reserves into production. Downstream assets (primarily onshore plant and equipment) are depreciated using a straight-line basis over the lesser of useful life and the life of proved plus probable reserves. On a straight-line basis the assets have an estimated useful life of 5-50 years. All other items of oil and gas properties are depreciated using the straight-line method over their useful life. They are depreciated as follows: • Buildings – 24-50 years; • Plant and equipment – 2-40 years; and • Land is not depreciated. Impairment Refer to Note B.4 for details on impairment. Capital commitments The Group has capital expenditure commitments contracted for, but not provided for in the financial statements, of $4,245 million as at 31 December 2023 (revised 20221: $6,469 million). Capital expenditure commitments relate predominantly to the Scarborough and Sangomar projects. 1. The 2022 Financial Statements disclosed capital expenditure commitments of $7,762 million which duplicated certain amounts post-merger. This has now been revised to reflect the Group’s share of commitments. Key estimates and judgements (a) Reserves The estimation of reserves requires significant management judgement and interpretation of complex geological and geophysical models in order to make an assessment of the size, shape, depth and quality of reservoirs, and their anticipated recoveries. Estimates of oil and natural gas reserves are used to calculate depreciation and amortisation charges for the Group’s oil and gas properties. Judgement is used in determining the economic reserve base applied to each asset. Estimates are reviewed at least annually or when there are changes in the economic circumstances impacting specific assets or asset groups. These changes may impact depreciation, asset carrying values, restoration provisions and deferred tax balances. If reserves estimates are revised downwards, earnings could be affected by higher depreciation expense or an immediate write-down of the asset’s carrying value. (b) Depreciation and amortisation Judgement is required to determine when assets are available for use to commence depreciation and amortisation. Depreciation and amortisation generally commences on first production. (c) Change in depreciation methodology and asset useful lives The Group has undertaken a review of the depreciation methodology and asset useful lives for oil and gas properties in accordance with its accounting policies and the accounting standards, considering the scale and diversity of the post-merger portfolio. In assessing useful lives of certain oil and gas assets, these have been determined with reference to either their proved (1P) or proved plus probable (2P) reserves, which is then used in the units of production depreciation calculation. From 1 January 2023, upstream oil and conventional gas assets have been depreciated over proved reserves (previously proved plus probable, except for certain assets considered late life). Upstream LNG assets have continued to be depreciated over proved plus probable reserves. Multi-product assets are assessed on a 逐个案例基础,并与最适当的使用寿命表示一致。折旧方法和资产使用年期的变更已自2023年1月1日起应用,导致截至2023年12月31日止年度的折旧费用增加4.16亿美元。伍赛德能源集团有限公司129


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Notes to the financial statements B. Production and growth assets for the year ended 31 December 2023 B.4 IMPAIRMENT OF EXPLORATION AND EVALUATION, OIL AND GAS PROPERTIES AND GOODWILL Exploration and evaluation Impairment testing The recoverability of the carrying amount of exploration and evaluation assets is dependent on successful development and commercial exploitation, or alternatively sale of the respective AOI. Each AOI is reviewed half-yearly to determine whether economic quantities of hydrocarbons have been found, or whether further exploration and evaluation work is underway or planned to support continued carry forward of capitalised costs. Where a potential impairment is indicated for an AOI, an assessment is performed using a fair value less costs to dispose (FVLCD) method to determine its recoverable amount. Upon approval for commercial development, exploration and evaluation assets are assessed for impairment before they are transferred to oil and gas properties. Impairment calculations If the carrying amount of an AOI exceeds its recoverable amount, the AOI is written down to its recoverable amount and an impairment loss is recognised in the consolidated income statement. Oil and gas properties Impairment testing The carrying amounts of oil and gas properties are assessed half-yearly to determine whether there is an indicator of impairment or impairment reversal for those assets which have previously been impaired. Indicators of impairment and impairment reversals include changes in reserves, expected future sales prices or costs. Oil and gas properties are assessed for impairment indicators and impairments on a cash-generating unit (CGU) basis. CGUs are determined as offshore and onshore facilities, infrastructure and associated oil and/or gas fields. If there is an indicator of impairment or impairment reversal for a CGU, its recoverable amount is calculated and compared with the CGU’s carrying value (refer to impairment calculations below). Goodwill For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to each of the Group’s cash-generating units (CGUs) that are expected to benefit from the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units. Goodwill is tested for impairment at least annually and more frequently if events or changes in circumstances indicate that it might be impaired. Impairment of goodwill is determined by assessing the recoverable amount of each CGU to which the goodwill relates and comparing it with its carrying value, which includes deferred taxes (refer to impairment calculations below and Note B.5). When part of an operation is disposed of, any goodwill associated with the disposed operation is included in the carrying amount of the operation in determining the gain or loss on disposal. Goodwill and oil and gas impairment calculations The recoverable amount of an asset or CGU is determined as the higher of its value in use (VIU) and FVLCD. VIU is determined by estimating future cash flows after taking into account the risks specific to the asset and discounting to present value using an appropriate discount rate. FVLCD is the price that would be received to sell the asset in an orderly transaction between market participants and does not reflect the effects of factors that may be specific to the Group. In determining FVLCD, recent market transactions are considered. If no such transactions can be identified, an appropriate valuation model, such as discounted cash flow techniques, is applied on a 本集团采用适当贴现率计算除税后基准,并就市场参与者在为资产或现金产生单位定价时所使用的假设作出估计。倘 资产或现金产生单位(包括任何已分配商誉)的账面值超过其可收回金额,则该资产或现金产生单位会撇减至其可收回金额,并于综合收益表确认减值亏损。任何 减值亏损首先分配以减少任何已分配商誉的账面值,其余减值亏损分配至相关资产。如果资产或现金产生单位的可收回金额超过其账面值,且 该资产先前已减值,则减值予以拨回。资产或现金产生单位的账面值增加至其可收回金额,但仅限于账面值不得超过 在没有确认减值的情况下应确定的价值(扣除折旧或摊销)。商誉减值不会拨回。130 2023年度报告


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截至2023年12月31日止年度,本集团进行于2023年12月31日的年度商誉减值测试。分配给每个现金单位或每组现金单位的商誉账面值和超额可收回金额如下:超出可收回金额分段 现金单位商誉账面金额超过现金单位账面金额1,000,000美元澳大利亚 冥王星-斯卡伯勒2,743,051澳大利亚 新能源天然气442 784国际 亚特兰蒂斯522 338国际 其他商誉288 1,176总 3,995 2.分配给冥王星-斯卡伯勒的商誉的一部分已转移到持有供出售的资产中(请参阅附注 B.8)。其他商誉2.88亿美元(2022年:2.83亿美元)已分配给国际分部内的若干CGU。已确认减值及减值冲销于2023年6月30日,本集团评估每一个AOI及CGU,以确定是否存在减值或减值冲销指标。本集团在已确认减值的CGU上确认以下减值指标 已确认减值的CGU 减值指标比利牛斯 石油资产减值,包括未来产量的浮动生产储存和卸货减少,反映西澳大利亚州西北海岸的设施低于( )设施。对于已分配商誉的CGU,由于可收回金额超过CGU的账面价值,因此没有确认减值。已就比利牛斯山CGU确认减值(请参阅附注A.1),结果如下:已转让石油及天然气物业的减值损失及勘探及厂房及项目楼宇评估设备发展总额 分段 CGU美元澳大利亚 比利牛斯山159-68-68在二零二三年六月三十日确认减值后,并无就比利牛斯确认任何进一步减值或减值拨回。于2023年12月31日,本集团评估每个AOI及CGU,以确定是否存在减值或减值逆转指标。本集团在已确认减值损失的CGU上确定了以下减值指标: CGU 减值指标神子 常规油气田通过未来产量的张力腿减少而开发,反映了位于美国墨西哥湾的平台低于预期。加密侧钻的 性能和神子北开发项目如下的表现初创企业。惠斯通 位于西澳大利亚的液化天然气加工设施,包括一个离岸更新的 短期价格假设(特别是日本/韩国的生产平台和两个陆上液化天然气加工列车,一个 Marker(JKM))。国内燃气厂及相关基础设施。 及减值已于损益中确认,请参阅附注A.1。减值损失商誉石油和天然气资产转让可收回土地和勘探及厂房和项目金额商誉建筑物评估设备开发总分部CGU 美元m国际深资 1,862 477--589 317 1,383澳大利亚 惠斯通2,418-64 20 371 11 466伍德赛德能源集团有限公司131


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截至2023年12月31日的年度(续)已确认减值和减值冲销(续)就已分配商誉的现金流转单位而言,除深资外,并无因可收回金额超过现金流转单位的账面值而确认任何减值。可收回金额已使用FVLCD方法使用折现现金流预测(在公允价值层次上分类为第3级)来确定。每个CGU的账面金额包括分配给相应CGU的所有资产。有关更多细节,请参阅关键估计和判断。敏感性分析可收回金额估值对某些关键会计估计和判断的变化非常敏感(请参阅关键估计和判断以了解更多细节)。对这些关键假设的合理可能变化如下:税后贴现率 加或减1.0%(相当于100个基点的变动) 商品定价加或减10%外汇(FX)汇率加或减12%生产量加或减4%管理层分析 对这些假设的合理可能变动对可收回金额的影响详见下文。–•–•–•–’已估计以下主要假设的变动会导致 账面值1较二零二三年十二月三十一日所厘定的高或低:敏感度(百万美元)2贴现率贴现率商品生产现金产生单位增加³减少³价格增加³价格增加³ 外汇增加³外汇减少³ Shenzi(67)71 359(359)不适用47(46)惠斯通(88)94 431(370)(36)87 90(42)1。    账面值的增加仅限于已确认的历史减值亏损(扣除折旧及摊销),该减值亏损在没有发生减值的情况下应予以确认。2.敏感度指贴现率、商品价格、外汇及产量假设的合理可能变动。 3.在某些情况下,贴现率、商品价格、外汇和产量与账面值之间的关系是非线性的,其中可能包括固定成本影响以及经济截止 模型。因此,敏感性不太可能导致对称影响,不应孤立地加以解释。
上述任何 假设的变更都可能会对其他假设产生影响,当综合考虑时,这些影响可能会抵消。这并不包括管理层为减轻假设变动而可能作出的决定。有商誉的现金产生单位 有商誉的现金产生单位的估值对商品价格和贴现率的变动最为敏感。假设所有其他 变量保持不变,这些估计可能导致估计可收回金额等于账面值的合理变动如下:商品价格1名义贴现率现金产生单位%变动(绝对值)石油和天然气资产Pluto—Scarborough N/A ² N/A ²石油和天然气资产NWS Gas N/A ² N/A ²石油 和天然气资产Atlantis(5%)N/A ² 1。    布伦特价格适用于冥王星—斯卡伯勒和新创建天然气。WTI价格(布伦特原油3美元/桶)适用于亚特兰蒂斯。— 管理层认为相关 估计不存在任何合理可能的变动,单独而言,会导致估计可收回金额等于账面值。上述任何假设的变动将对其他假设造成影响,而这些假设在一起考虑时可能会抵销。这 不包含管理层为缓解假设变更而可能采取的决策。管理层认为,产量、碳价格或外汇汇率不存在单独导致估计可收回金额等于账面值的合理可能变动。对可能导致账面值等于可收回价值的主要假设的分析提供了评估各现金产生单位账面值合理 可能变动幅度的基础。132 2023年度报告


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财务报表附注B.截至2023年12月31日年度的生产和增长资产B.4勘探减值和评估、石油和天然气性质及商誉(续)截至2022年12月31日止年度,本集团进行于2022年12月31日的年度商誉减值测试。分配给每个CGU或多组CGU的商誉账面值和超额可收回金额如下:超出可收回金额分段 CGU商誉账面金额1超过CGU账面金额2百万美元澳大利亚 冥王星-斯卡伯勒2,955 7,656澳大利亚 新能源天然气3941,399国际 深圳469 401国际 亚特兰蒂斯513 189国际 其他商誉283 107总 4,6141 1。2.金额 参考包括商誉在内的CGU总价值。其他商誉2.83亿美元(2021年:零)已分配给国际分部内的多个CGU。截至2022年12月31日,这还不到净资产的1%。已确认减值及减值逆转于2022年12月31日,本集团评估每一个AOI及CGU,以确定是否存在减值或减值逆转的指标。本集团确定了以下减值逆转指标:*惠斯通CGU修订短期和长期液化天然气价格假设以及更新的成本和生产概况。对于已分配商誉的CGU,由于可收回金额超过CGU的账面金额,因此未确认减值。惠斯通已确认减值拨备(请参阅附注A.1),其结果如下:减值拨备石油及天然气资产转让可采土地及勘探及 厂房及金额建筑物评估设备总值  澳大利亚3,456 87 30 783 900元Wheatstone 3,456 87 30 783 900可收回金额已采用现金流量预测贴现方法厘定, 在公允价值层次上被归类为第3级。每个CGU的账面金额包括分配给相应CGU的所有资产。有关更多细节,请参阅关键估计和判断。敏感性分析可收回金额 估值对某些关键会计估计和判断的变化很敏感(有关进一步细节,请参阅关键估计和判断)。这些主要假设的合理可能变动如下:税后贴现率 正负1.5%(变动150个基点)商品定价正负10%外汇汇率正负12%生产量正负4%管理层S对这些假设合理变动对可收回金额影响的分析详述如下。伍德赛德能源集团有限公司133


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财务报表附注B.截至2023年12月31日年度的生产和增长资产B.4勘探减值和评估、石油和天然气性质及商誉(续)截至2022年12月31日的年度(续)敏感性分析(续)以下主要假设的减值或减值逆转变动已估计为 导致账面金额高于或低于于2022年12月31日所确定的账面金额1:敏感度(美元)2折现率 折扣率布伦特价格布伦特价格生产CGU 增加³增加 减少外汇增加外汇减少惠斯通 (117)127294(294)(79)79 116(43)1.账面值的增加仅限于已确认的历史减值亏损,扣除折旧和摊销后将会确认。2.敏感性代表贴现率、油价、外汇和产量假设的合理可能变化。3.折扣率与账面金额的关系为因此,敏感性不太可能导致对称的影响。由于这种非线性关系,在较低的贴现率下, 更改贴现率的影响可能比较高的贴现率更大。4.由于 固定成本的比例,产量与账面金额之间的关系是非线性的。因此,敏感性不太可能导致对称的影响。生产量的重大变化通常需要重新评估资产概念,不应孤立地加以解释。上述假设中的任何一个变化都可能对其他假设产生影响,当综合考虑时,这些假设可能会抵消。这不包括管理层为减轻假设变化而可能作出的决定。具有商誉的CGU具有商誉的CGU的估值对商品价格和贴现率的变化最敏感。在假设所有其他变量保持不变的情况下,这些估计中可能导致估计可采数量等于账面价值的合理变化如下:大宗商品价格1名义贴现率CGU %变化(绝对值)石油和天然气属性 布鲁托-斯卡伯勒N/A²石油和天然气属性 NWS天然气N/A² N/A²石油和天然气属性 深圳(7%)N/A²石油和天然气属性 亚特兰蒂斯(2%)10%1.布伦特价格适用于布鲁托-斯卡伯勒和新创建天然气。WTI价格(布伦特原油价格为3美元/桶)适用于深圳和亚特兰蒂斯。2.管理层 认为,个别估计并无合理可能的变动,以致估计可收回金额与账面值相等。上述任何假设的变化都会对 其他假设产生影响,当综合考虑时,这些假设可能会抵消。这不包括管理层为减轻假设变化而可能作出的决定。管理层认为产量、碳价格或外汇汇率不存在合理可能的变化,从而导致估计可收回金额与账面价值相等。对可能导致账面值等于可收回 值的关键假设的分析,为评估各自现金单位账面值合理可能变化的幅度提供了基础。关键估计和判断(A)CGU确定CGU的确定需要管理层的判断。管理层根据产生大量现金流入的最小资产组确定了CGU,这些资产独立于其他资产或资产组。(B)商誉分配将商誉分配给相关CGU需要管理层作出判断。合并产生的商誉已分配给相关的政府总部,预计将从合并带来的预期协同效应中受益。(C)可收回金额计算关键假设在确定CGU的可收回金额时,在确定FVLCD时对未来现金流的现值进行估计。这些估计需要管理层作出重大判断,并受到风险和不确定性的影响,因此经济状况的变化也可能影响所使用的假设和用于贴现未来现金流估计的比率。用于确定截至2023年12月31日和2022年12月31日的可采数量的每个估计的基础如下:石油和天然气资产的资源估计数2P和2C储量的一部分(如适用)。该等储备于二零二三年十二月三十一日及二零二二年十二月三十一日年报的储备及资源报表中披露。美国资产的通货膨胀率为2.0%(2022年:2.0%),澳大利亚资产的通货膨胀率为2.5%(2022年:2.5%)。*外汇汇率为0.75美元(2022年:0.75美元)美元:澳元是基于管理层S对长期汇率的看法。134年报2023年


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财务报表附注B.截至2023年12月31日年度的生产和增长资产B.4勘探减值和评估、石油和天然气性质及商誉(续)关键估计和判断(续)(C)可收回金额计算关键假设(续)和贴现率:适用于CGU的税后折扣率为8.5%至10.5%(2022:8%至11.5%)。贴现率反映了对资产特有风险的评估。*碳定价:长期价格为80美元/吨(2022年:80美元/吨)的 排放(2022年实际价格)基于管理层对碳成本定价的S假设,并纳入了气候风险评估。这适用于根据澳大利亚法规超过设施特定基线的澳大利亚排放,以及超过自愿企业净排放目标的全球排放。伍德赛德继续监测气候变化风险的不确定性,并将相应修订碳定价假设。有关详细信息,请参阅《准备基础》中的《气候变化和能源转型》一节。液化天然气价格-大多数液化天然气销售合同都与石油价格标记挂钩,因此取决于油价假设。销售到现货市场的液化天然气 通常基于与天然气枢纽挂钩的价格(例如,所有权转让机构(TTF)或JKM),因此这些定价假设在预测未来 收入时也具有相关性。*布伦特原油价格源于对全球供需的长期看法,建立在该行业过去的经验基础上,并与外部来源一致。价格根据产品的性质和质量根据溢价和折扣进行调整。布伦特原油价格预估考虑了气候政策的风险,以及行业投资和成本趋势等其他因素。社会将如何应对气候挑战存在重大不确定性 ; 伍德赛德和S的定价假设反映了一种最佳估计 情景,即全球政府追求脱碳目标以及能源安全和 经济发展等其他目标。与碳定价一样,伍德赛德 将继续监测这种不确定性,并将在过渡到低碳 经济的过程中相应地修订其石油定价假设。在筹备工作的基础上,气候变化和能源过渡一节提供了有关气候变化风险的进一步信息。截至2023年12月31日的年度使用的名义布伦特原油价格(美元/桶)为: 2024 2025 2026 2027 2028 2029 31 12 20231 82 80 76 77 79 80 31 12/20222 78 74 76 77 79 80 1. 长期油价以2026年起的70美元/桶(2022年实际价格)为基础,从2026年起以2.0%. 2. 长期油价以2025年起的70美元/桶(2022年实际价格)为基础,价格从2025年起以2.0%的速度上涨。 截至2022年12月31日的年度的 价格(美元/桶)为: 2023 2024 2025 2026 2027 2028 31 12 20223 87 78 74 76 77 79 31 12/20214 71 68 69 70 72 73 3. 长期油价以2025年起70美元/桶(2022年实际价格)为基础,从2025年起价格将上涨2.0%. 4. 长期油价以2024年起65美元/桶(2022年实际价格) 为基础,从2024年起涨幅为2.0%. 伍德赛德能源集团135


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Notes to the financial statements B. Production and growth assets for the year ended 31 December 2023 B.5 BUSINESS COMBINATION BHP Petroleum merger Refer to the 2022 Financial Statements for details of the BHPP merger. Except for changes noted below, the disclosures are consistent with Note B.5 of the 2022 Financial Statements. On 1 June 2022, the Group acquired 100% of the issued share capital of BHP Petroleum International Pty Ltd (subsequently renamed Woodside Energy Global Holdings Pty Ltd), which held BHP Group’s (BHP) oil and gas business. In exchange, the Group issued 914,768,948 new Woodside shares to BHP as part of the merger consideration. The transaction was accounted for as a business combination with an acquisition date of 1 June 2022. The Group had 12 months from the acquisition date to make adjustments to the fair value of net identifiable assets acquired and the resultant value of goodwill. As at 1 June 2023, the Group finalised the purchase price allocation which has resulted in goodwill of $4,669 million, a net increase of $55 million from the provisional amount reported at 31 December 2022. Details of the purchase consideration and the fair value of goodwill, identifiable assets and liabilities of BHPP acquired are as follows: Fair value of net identifiable assets and goodwill arising on  acquisition date US$m Cash and cash equivalents 399 Receivables 1,164 Inventories 295 Investments accounted for using the equity method 267 Other financial assets 59 Other assets 284 Exploration and evaluation assets 180 Oil and gas properties 19,353 Lease assets 142 Payables (1,035) Provisions (4,827) Tax payable (365) Deferred tax liabilities (653) Lease liabilities (268) Other liabilities (1,054) Net identifiable assets acquired 13,941 Goodwill arising on acquisition 4,669 Purchase consideration 18,610 Purchase consideration US$m Shares issued, at fair value 19,265 Other reserves (share replacement awards) 18 Locked box payment received1 (683) Adjustments to locked box payment 10 Total purchase consideration 18,610 1. Represents the positive net cash flow of $1,513 million generated by BHPP assets from the effective date of the business combination offset by the notional dividend distribution of $830 million paid to BHP.  Analysis of cash flows on acquisition US$m Cash acquired on acquisition 399 Locked box payment received 683 Net cash flow on acquisition 1,082 Shares issued, at fair value The fair value of 914,768,948 shares issued as part of the consideration paid to BHP was $19,265 million. This was based on the published share price on 1 June 2022 of US$21.06 per share. Locked box payment received For the year ended 31 December 2022, the Group received $683 million as part of the merger consideration which includes the locked box payment of $1,513 million representing the positive net cash flow generated by BHPP assets from the effective date of the transaction to completion date offset by the notional dividend distribution of $830 million paid to BHP. The initial purchase consideration was subsequently adjusted by $10 million against the locked box payment received. Goodwill Goodwill arising from the acquisition has been recognised as the excess of consideration paid above the fair value of the assets acquired and liabilities assumed as part of the business combination. $2,035 million of the goodwill arises from the deferred tax liability recognised on acquisition as a consequence of asset tax bases received in the merger being lower than the fair value of the assets acquired. The remaining goodwill of $2,634 million reflects the value expected to be generated from the Pluto-Scarborough CGU as a result of the merger. The goodwill is not deductible for tax purposes. Key estimates and judgements (a) Fair value determination for net assets acquired Judgement is required to determine the fair value of assets acquired and liabilities assumed in a business combination, which can have a material impact on resultant goodwill. This includes the use of a cash flow model to estimate the expected future cash flows of the oil and gas assets acquired, based on reserves and resources at acquisition date and the discount rate used. The expected future cash flows are based on estimates of future production, commodity and carbon prices, operating costs, and forecast capital expenditures at acquisition date. Restoration provisions require judgemental assumptions regarding removal date, environmental legislation and regulations and the extent of restoration activities required in determining the cost estimate. Carry forward tax losses are recognised only if it is probable that sufficient future taxable income will be available to utilise the losses. 136 ANNUAL REPORT 2023


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财务报表附注B.截至2023年12月31日的年度的生产和增长资产B.6截至2023年12月31日的年度商誉百万美元 截至2023年1月1日的 账面金额 4,614对购买价格分配的调整1 55不匹配2 (477)转移到持有以待出售的资产3 (197)截至2023年12月31日的账面金额 4,472累计减值 (477)截至2023年12月31日的账面净额 3,995截至2022年12月31日的账面金额 3,995通过业务合并的账面金额1 4,614在2023年12月31日的账面金额 Cost 4,472累计减值 (477)截至2022年1月1日的账面净额 3,995合并业务的 -收购账面金额 合并2022 4,614于2022年12月31日 Cost 4,614累计减值 -账面净值 4,614 1. 有关业务组合的详情请参阅附注B.5。2. 减值详情见附注B.4。3. 有关出售斯卡伯勒合资公司的详情,请参阅附注B.8。确认和计量商誉最初按成本计量,随后按成本减去任何累计减值损失计量。就减值测试而言,于业务合并中收购的商誉自收购日期起分配予S集团的每一单位或不超过 一组预期将受惠于合并的经营分部,而不论被收购方的其他资产或负债是否已转让予该等单位。如果商誉已分配给CGU,且该单位内的部分业务已被处置,则在确定处置损益时,与被处置业务相关的商誉计入该业务的账面金额。商誉不会摊销,但将至少每年评估一次减值,如果事件或情况变化表明商誉可能减值,则会更频繁地评估商誉。主要估计及判断(A)于向S集团分配商誉时,须作出商誉分配判断,而该等商誉预期将受惠于业务合并的协同效应。商誉分配详情见附注B.4。B.7重大生产和增长资产收购Sangomar SAGE收购远塞内加尔RSSD SA于2021年7月7日,伍德赛德完成收购Far塞内加尔RSSD SA在RSSD合资企业中的权益(Sangomar开发区13.67%的权益和剩余RSSD评估区15%的权益),收购总价为2.12亿美元。这笔交易被计入资产收购。高达5500万美元的额外付款取决于未来的大宗商品价格和第一批石油的时机。或有付款最早于2027年12月31日终止,自出售第一批石油起计三年,或有付款总额为5500万美元。Sangomar的第一个石油目标是于2024年年中,本集团已将额外付款确认为截至2023年12月31日止年度的拨备。截至二零二二年十二月三十一日止年度及二零二一年十二月三十一日止年度,或有付款根据本集团S会计政策作为或有负债入账。截至2021年12月31日,伍德赛德持有Sangomar开发区82%的权益(2020年:68.33%),以及剩余RSSD评估区的90%权益(2020年:75%)。收购资产及负债 假设于收购日期收购的可识别资产及负债包括交易成本如下:百万美元石油及天然气物业 205勘探及评估 7现金收购 3应付款 (13)净额 假设其他资产及负债于收购 10收购时总可识别净资产 212收购现金流量 212美元购买现金对价 212交易成本 -总收购对价 212净额 收购 212现金流出关键估计及判断(A)收购判断需要性质以确定交易是收购资产还是业务合并。Sangomar项目处于开发的早期阶段,没有能够将投入转化为产出的实质性进程,因此2021年的收购被视为资产收购。伍德赛德能源集团有限公司137


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财务报表附注B.截至2023年12月31日止年度的生产及增长资产B.8出售资产(A) 斯卡伯勒合营公司于2023年8月8日本集团与LNG Japan订立买卖协议,出售10%的股份非经营性参股斯卡伯勒合资企业 。于二零二三年十二月三十一日,本集团已将澳大利亚分部内Scarborough合资企业10%权益的账面价值8.23亿美元重新分类为待售资产。9400万美元的负债已重新归类为与持有待售资产直接相关的负债。于重新分类为持有待售时,并无发生资产减值。以下资产和负债于2023年12月31日被重新分类为持有待售资产 :分类为持有待售资产的百万美元资产 Inventory 4石油和天然气资产 618租赁资产 3商誉 197其他资产 1持有待售资产 823与持有待售资产直接相关的负债  Payables (26)递延税收负债 (61)租赁负债 (7)与持有待售资产直接相关的总负债 (94)购买价为5亿美元, 可调整。出售所得款项总额预计将超过归类为持有待售的资产及负债的账面净值,因为液化天然气日本将自2022年1月1日起向本集团偿还其应占的斯卡伯勒项目支出。在特定情况下,第一批货物的延误或成本超支可能导致伍德赛德向LNG日本支付最高5000万美元。交易预计将在2024年第一季度完成。交易的完成还有待西澳大利亚州政府的其余批准。除上述事项外,由于更改持有待售基准而导致递延税项负债减少 ,导致于截至2023年12月31日止年度确认税项优惠7800万美元。确认和计量本集团将资产和负债归类为持有待售资产和负债,前提是资产和负债的账面价值将主要通过出售而不是继续使用来收回。该等被归类为持有待售的资产和负债,按其账面值和公允价值减去处置成本中较低者计量。处置成本是指直接归因于出售的增量成本,不包括财务成本和所得税支出。持有待售分类的标准仅在出售可能性很高且资产目前状况可供出售的情况下才被视为符合。完成销售所需的操作 应表明不太可能对销售进行重大更改或撤回出售决定。管理层必须承诺销售,预计自分类之日起一年内完成。资产一旦被归类为持有待售,就不会折旧或摊销。分类为待售资产和负债在财务状况表中作为流动项目单独列报。资产及负债 除为斯卡伯勒合营公司重新分类为待售资产及负债外,本集团已将西北大陆架船只的300万美元重新分类为持有待售资产。不存在与西北大陆架船舶相关的已确认负债。主要估计及判断(A)根据美国会计准则第136/国际会计准则第36号进行商誉分配资产减值,如商誉已分配予一个CGU,而该实体处置该单位内的一项业务,则在厘定出售损益时,与被处置业务相关的商誉应计入该业务的账面价值,并按已处置业务及保留部分CGU的相对价值计量。冥王星-斯卡伯勒CGU包括2022年与必和必拓合并分配的商誉。需要判断以确定分配给正在出售的斯卡伯勒资产中10%参与权益的商誉金额。本集团使用库存股内冥王星和斯卡伯勒资产的公允价值计量作为在冥王星和斯卡伯勒资产之间分配商誉的基础。与正在出售的Scarborough资产的参与 权益相关的商誉是根据按比例出售的参与权益与保留的参与权益确定的。138年报2023年


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B.8资产处置(续)(B)于2021年11月15日出售列车2本集团与Global Infrastructure Partners(GIP)订立买卖协议,出售49%的股权非经营性参与冥王星列车2号合资企业的权益。于二零二一年十二月三十一日,本集团将冥王星列车2号49%权益的账面值 重新分类为持有以待出售的资产。并无与持有待售资产相关的已确认负债。交易于二零二二年一月十八日完成,本集团S参与的权益由100%减至51%。本集团于截至2022年12月31日止年度的初步销售税前收益为4.27亿美元。该安排要求GIP自2021年10月1日起为其49%的资本支出提供资金,并代表集团额外支付8.22亿美元的建设资本支出。如果发生的资本支出总额低于58亿美元,GIP将向Woodside支付相当于支出不足49%的额外金额。在成本超支的情况下,伍德赛德将为S在超支中的GIP份额提供高达8.22亿美元的资金。推迟预期投产 将导致Woodside在某些情况下向GIP付款。这些安排包括规定,GIP将因承担高于商定基线的额外范围1排放责任而获得补偿,并在关键监管批准的状态发生重大变化时将其49%的权益回售给伍德赛德。鉴于判断是用来确定收到的对价的,集团需要在每个报告期重新计量可变对价。于2023年12月31日,变动代价已重新评估,并无确认重估收益或亏损(2022年:重估收益确认为其他收入7,100万美元,其他负债相应减少)。来自GIP的剩余未偿还资金的公允价值已从其他负债中扣除,并将在未来确认为石油和天然气资产。主要估计和判断(A)出售Train 2鉴于安排包括:如果关键监管环境审批的状况发生重大变化,GIP将其49%的权益回售给Woodside的条款,以及Woodside需要为高达8.22亿美元的GIP和S股份提供资金的要求在成本超支的情况下, 需要判断以确定出售Train 2是否构成出售,以及交易价格的一部分是否应被视为可变对价。考虑到买卖协议中包含的各种条件,判决被用来确定出售2号列车构成出售。本集团确定,由于49%权益的控制权于完成日期移交给GIP,因此发生了出售。控制权被确定为指导使用并获得关联权益的基本上所有经济利益的能力。判断是用来确定与所收到的审议有关的情况是否极有可能不会发生重大逆转。本集团根据建设资本开支成本概况、开发时间表以及评估任何可能导致重大逆转的事件的可能性和影响,估计可变因素 。已应用可变 对价的约束性估计,导致截至2022年12月31日的年度的初步销售税前收益为4.27亿美元。变动代价于每个报告期重新计量 ,并于综合损益表中确认任何变动。于二零二三年十二月三十一日,变动代价已重新评估,并无确认重估收益或亏损(2022年:重估收益确认为其他收入7,100万美元)。伍德赛德能源集团有限公司139


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财务报表附注C.截至2023年12月31日止年度的债务及资本本节阐述本集团于报告期末的现金、债务及资本状况,包括(如适用)适用的会计政策及作出的主要估计及判断。C. 债务和资本C.1 现金和现金等价物 第141 C.2 有息负债和融资安排第141 C.3 出资股权第143 C.4 其他准备金第143页主要财务和资本风险本节资本风险管理集团财务部负责S集团的资本管理,包括现金、债务和股权。资本管理旨在确保有安全、具成本效益及灵活的资金供应,以满足S集团的营运及资本开支要求。本集团维持稳定的资本基础,以实现其增长目标,同时保持灵活的资本结构,允许进入一系列债务和股权市场,以利用和偿还资本。红利再投资计划(DRP)在2003年的年度股东大会上得到了股东的批准,以便根据需要启动,为未来的增长提供资金。DRP于2019年重新启动,并于2023年2月27日被董事会暂停。一系列财务指标受到监控,包括杠杆率和现金流杠杆,以及财政部政策违规和例外。流动资金风险管理流动资金风险源于本集团的金融负债及S其后履行其到期偿还金融负债的责任的能力。管理本集团的流动资金状况,以确保有足够的流动资金以及时及具成本效益的方式履行其财务承诺。本集团不断检讨S集团的流动资金状况,包括现金流量预测,以决定预测流动资金状况及维持适当的流动资金水平。于2023年12月31日,本集团共有77.9亿美元(2022年:102.39亿美元)可供支配的未提取贷款及现金。附注C.2披露了有息负债的到期日概况,附注D.4披露了贸易和其他应付款项,附注D.7披露了租赁负债。本集团可获得的融资安排在附注C.2中披露。利率风险管理利率风险是指S集团财务状况因市场利率变化而发生波动的风险。本集团对市场利率变动风险的风险敞口主要涉及浮动利率金融工具,包括长期债务、现金及短期存款。本集团 通过维持固定和浮动利率债务的适当组合来管理其利率风险。为管理固定利率债务与浮动利率债务的比率,本集团可订立利率互换协议。本集团持有利率掉期以 对冲与6亿美元银团融资相关的利率风险。有关进一步详情,请参阅附注C.2和D.6。于报告日期,本集团面临各种未于现金流量对冲中指定的基准利率,主要是现金及现金等价物的16.05亿美元(2022年:61.43亿美元)、计息负债(不包括交易成本)的零利率(2022年:8300万美元)、其他金融资产的零利率(2022年:1.67亿美元)及跨货币利率互换的零利率 (2022年:500万美元)。有担保隔夜融资利率(SOFR)合理可能的变化(+2.0%/-2.0%(2022:美元伦敦银行同业拆息(美元LIBOR)+1.5%/-1.5%)),在所有变量保持不变的情况下,不会对集团S权益或当期损益表产生重大影响。期内,本集团已完成将其金融负债由美元伦敦银行同业拆息转为SOFR。截至二零二三年十二月三十一日止年度的过渡并未对本集团造成重大影响。140 2023年年报


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财务报表附注C.截至2023年12月31日止年度的债务及资本C.1现金及现金等价物 2023年 2022百万美元 百万美元现金及现金等价物 银行现金 1,198 1,222定期存款 542 4,967限制性现金 -12现金及现金等价物 1,740 6,201确认及计量现金及现金等价物综合财务状况表内现金及现金等价物包括银行现金及原始到期日为三个月或以下的短期存款。现金和现金等价物在合并财务状况表中按面值列示。没有法律或合同安排限制的现金和现金等价物(2022年:1200万美元)。外汇风险下表概述了S集团按货币划分的现金及现金等价物。 2023年 2022百万美元 百万美元 1,480 5,886澳元 112 182其他 148 133现金及现金等价物总额 1,740 6,201 C.2有息负债及融资安排流动性 双边 银团中期贷款 设施JBIC贷款美国债券债券总额百万美元 截至2023年1月1日 截至2023年1月1日 -(5)591 83 4,084 385 5,138赎回1 --(83)公允价值调整和外汇 汇率变动 ---16 16交易成本资本化和 摊销 (1)(1)3-3-4账面价值2023年12月31日 (1) (6)594-4,087 200 4,874 Current2 (1)(2)(3)-(3)-(9)非流动 -(4)597-4,090 200 4,883账面价值在2023年12月31日 (1)(6)594-4,087 200 4,874截至2022年12月31日的未支取余额  1,800 2,250 2,000---6,050截至2022年1月1日的  -(4)595 166 4,081 592 5,430偿还1 --(83)-(200)(283)公允价值调整和外汇 兑换 移动 ---(7)(7)已资本化及 摊销的交易成本 -(1)(4)-3-(2)于2022年12月31日的账面金额 -(5)591 83 4,084 385 5,138 Current -(2)(3)83(3)185 260非流动 -(3)594-4,087 200 4,878于2022年12月31日的账面金额 -(5)591 83 4,084 385 5,138 1.计入综合现金流量表的融资活动内的现金流量。2.余额涉及将在未来12个月内摊销的资本化成本。这一余额已重新归类为其他资产(流动),以便在财务状况表中列报。确认及计量所有借款均按公允价值减去交易成本初步确认。借款随后按摊销成本入账。收到的所得款项与赎回金额之间的任何差额均按实际利息法于借款期间的收益 表中确认。被指定为对冲项目的借款按经调整的摊余成本计量,以记录在公允价值对冲中对冲的风险的公允价值变化。 被对冲项目的公允价值风险的变化导致记录1600万美元的亏损(2022年:收益700万美元),以及600万美元的亏损记录在对冲工具(2022年:亏损700万美元)。所有债券、票据和融资工具均受限制未来担保借款的各种契约和负承诺的约束,但受若干允许的留置权例外情况的限制。在本报告所述期间,任何时候都没有违反公约或消极承诺。伍德赛德能源集团有限公司141


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财务报表附注C.2023年12月31日终了年度的债务和资本C.2有息负债和融资安排(续)公允价值计息负债的账面值与其公允价值大致相同,S集团无抵押债券及中期票据除外。无担保债券的账面价值为40.87亿美元(2022年:40.84亿美元),公允价值为39.36亿美元(2022年:38.52亿美元)。中期票据的账面金额为2亿美元(2022年:3.85亿美元),公允价值为1.88亿美元(2022年:3.72亿美元)。公允价值根据未来本金和利息现金流量的现值计算,按报告日期的市场利率贴现,并在公允价值层次上被归类为第一级。如果这些现金流为外币,现值按报告日的外汇现汇汇率折算为美元。本集团对S的还款义务保持不变。外汇风险所有有息负债均以美元计价,不包括2023年12月结算的1.75亿瑞士法郎中期票据。计息负债到期日概况下表显示与S集团计息负债相关的合同未贴现现金流量,代表本金和利息。这些数字不一定与综合财务状况表中披露的数额相符。2023年 2022百万美元 百万美元到期付款日期: 1年或更短 2124831-2 years 1,181 206 2-3 years 962 1,181 3-4 years 907 962 4-5 years 883 908 More than 5 years 1,534 2,416 5,679 6,156 Amounts exclude transaction costs. Liquidity facilities In October 2023, the Group obtained 12-month liquidity facilities to the value of $1,800 million in aggregate. Interest rates are based on daily SOFR plus credit adjustment spread (CAS) and margins, fixed at the commencement of the drawdown period. Bilateral facilities The Group has 15 bilateral loan facilities totalling $2,250 million (2022: 14 bilateral loan facilities totalling $2,050 million). Details of bilateral loan facilities at the reporting date are as follows: Number of  facilities Term (years) Currency Extension option 1 5-6 US$Evergreen 5 4-5 US$Evergreen 4 3-4 US$Evergreen 5 3 years or less US$Evergreen Interest rates are based on SOFR plus CAS and margins are fixed at the commencement of the drawdown period. Interest is paid at the end of the drawdown period. Evergreen facilities may be extended continually by a year subject to the bank’s agreement. Syndicated facility During the year ended 31 December 2022, Woodside refinanced and increased the existing facilities to $2,000 million, with $800 million expiring on 11 October 2024, $600 million expiring on 12 July 2025 and $600 million expiring on 12 July 2027. Interest rates are based on SOFR plus CAS and margins are fixed at the commencement of the drawdown period. On 17 January 2020, the Group completed a $600 million syndicated facility with a term of seven years. Interest is based on SOFR plus CAS plus 1.2%. Interest is paid on a quarterly basis. Japan Bank for International Cooperation (JBIC) facility On 24 June 2008, the Group entered into a two tranche committed loan facility of $1,000 million and $500 million respectively. The $500 million tranche was repaid in 2013. There is a prepayment option for the remaining balance. Interest rates are based on LIBOR. Interest is payable semi-annually in arrears and the principal amortises on a straight-line basis, with equal instalments of principal due on each interest payment date (every six months). Under this facility, 90% of the receivables from designated Pluto LNG sale and purchase agreements are secured in favour of the lenders through a trust structure, with a required reserve amount of $30 million. To the extent that this reserve amount remains fully funded and no default notice or acceleration notice has been given, the revenue from Pluto LNG continues to flow directly to the Group from the trust account. This facility was settled in July 2023. During the period, the Group repaid $83 million on the JBIC facility. Medium term notes On 28 August 2015, the Group established a $3,000 million Global Medium Term Notes Programme listed on the Singapore Stock Exchange. One note is currently issued under this programme as set out below: Carrying amount Nominal Maturity date Currency (million) interest rate 29 January 2027 US$200 3.07% The unutilised program is not considered to be an unused facility. The CHF medium term note was settled in December 2023. During the period, the Group repaid $201 million of the CHF medium term note. US bonds The Group has four series of unsecured bonds issued in reliance on Rule 144A of the US Securities Act of 1933 as set out below: Carrying amount Nominal Maturity date US$m interest rate 5 March 2025 1,000 3.65% 15 September 2026 800 3.70% 15 March 2028 800 3.70% 4 March 2029 1,500 4.50% Interest on the bonds is payable semi-annually in arrears. 142 ANNUAL REPORT 2023


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财务报表附注C。截至二零二三年十二月三十一日止年度之债务及资本C. 3分担权益确认及 计量已发行股本普通股分类为权益,并按已收代价价值入账。发行股份之成本于股本中列作所得款项之扣除(扣除税项)。保留股份保留股份 是集团自身的权益工具,用于员工股份支付安排或股息再投资计划(DRP)。’于二零二三年二月二十七日暂停。该等股份已从权益中扣除。于收益表内并无就购买、出售、发行或注销本集团本身之股本工具确认收益或亏损。’(a)已发行及缴足股份股份数目百万美元截至二零二三年十二月三十一日止年度 期初结余1,898,749,771 29,001于二零二三年十二月三十一日之金额1,898,749,截至二零二二年十二月三十一日止年度期初结余969,631,826 9,409股以23. 14美元发行的DRP非普通股(二零二一年末期股息)1 14,348,997332股普通股以21. 06美元收购BHPP 2 914,768,948 19,265与发行股份有关的交易成本—(5)于二零二二年十二月三十一日的金额 1,898,749,771 29,001截至二零二一年十二月三十一日止年度期初结余962,225,814 9,297股以19.03美元发行的DRP非普通股(2020年末期股息)1,354,072 26股以 14.21美元发行的DAP非普通股(二零二一年中期股息)6,051,940 86于二零二一年十二月三十一日之金额969,631,826 9,409 1。       –         –  –   有关为存保计划发行的普通股,作为二零二一年末期股息的一部分。集团购买了 on-market shares for the issuance of DRP as part of the 2022 interim dividend. Refer to Note C.3(b) for details of the on-market purchases and allocation. 2. 914,768,948 new Woodside shares were issued as consideration for the BHPP merger. Refer to Note B.5 for details. All shares are a single class with equal rights to dividends, capital, distributions and voting. Woodside does not have authorised capital nor par value in relation to its issued shares. (b) Reserved shares  Employee share Dividend plans reinvestment plan Number Number of shares US$m of shares US$m Year ended 31 December 2023  Opening balance  1,873,777 (38) - - Purchases during the year  2,332,121 (57) - - Vested/allocated during the year (2,064,971) 46 - - Amounts at 31 December 2023 2,140,927 (49) - - Year ended 31 December 2022  Opening balance  1,819,744 (30) - - Purchases during the year  2,232,589 (45) 6,823,092 (144) Vested during the year (2,178,556) 37 (6,823,092) 144 Amounts at 31 December 2022  1,873,777 (38) - - Year ended 31 December 2021  Opening balance  1,766,099 (23) - - Purchases during the year 2,683,469 (47) - - Vested during the year (2,629,824) 40 - - Amounts at 31 December 2021  1,819,744 (30) - - C.4 OTHER RESERVES  2023 2022 2021 US$m US$m US$m Other reserves  Employee benefits reserve  290 278 232 Foreign currency translation reserve 795 796 793 Hedging reserve1  88 (586) (400) Distributable profits reserve2  4,118 3,541 58 Other reserves  (30) 2 - 5,261 4,031 683 1. For the year ended 31 December 2023, the portion of the hedging reserve relating to settled hedges is $80 million (2022: $226 million). 2. For the year ended 31 December 2023, the Group transferred $4,830 million (2022: $5,553 million) of retained earnings to the distributable profits reserve. The increase was offset by the 2022 final and 2023 interim dividend payments of $4,253 million (2022 interim dividend payment: $2,070 million). Nature and purpose Employee benefits reserve Used to record share-based payments associated with the employee share plans. Foreign currency translation reserve Used to record foreign exchange differences arising from the translation of the financial statements of foreign entities from their functional currency to the Group’s presentation currency. Hedging reserve Used to record gains and losses on effective portion of hedges designated as cash flow hedges, and foreign currency basis spread arising from the designation of a financial instrument as a hedging instrument. Gains and losses accumulated in the cash flow hedge reserve for qualifying assets are capitalised against the carrying amount of that asset and recognised in the income statement as the asset is depreciated. Distributable profits reserve Used to record distributable profits generated by the Parent entity, Woodside Energy Group Ltd. Other reserves Used to record gains and losses on financial instruments at fair value through other comprehensive income. WOODSIDE ENERGY GROUP LTD 143


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财务报表附注D.截至2023年12月31日止年度的其他资产及负债本节 述及报告期结束时的其他资产及负债状况,包括适用的会计政策及作出的主要估计及判断。D. 其他资产和负债D.1 分部 资产和负债页145 D.2 应收账款页145 D.3 库存页145 D.4 Payables页146 D.5 拨备页146 D.6 其他金融资产和负债页第148 D.7 租赁页第151页关键财务 和资本风险本节中的信用风险管理信用风险是指交易对手无法履行其在金融工具或客户合同下的付款义务,从而导致本集团财务损失的风险。信贷风险来自本集团的金融资产,包括贸易及其他应收账款、应收贷款及银行及金融机构存款。本集团主要通过与具有投资级信用评级的交易对手进行交易来管理其应收贸易账款和金融工具的信用风险。在与低于投资级信用评级的交易对手进行交易时,获得了足够的财务保障,以减轻财务损失的风险。 希望以无担保信用条款进行交易的客户必须遵守信用评估程序。应收账款余额是持续监测的。因此,本集团对S的坏账敞口并不重大。本集团对S的最高信贷敞口以其金融资产的账面金额为限。客户信用风险由财务部管理,受制于本集团S制定的客户信用风险管理政策、程序和控制 。客户的信用质量是根据各种信用指标进行评估的,包括其信用评级,并根据这种评估确定个人信用额度和要求。定期监控未偿还的客户应收账款。于2023年12月31日,本集团有十九个客户(2022年:十九个客户)各自欠本集团超过1,000万美元,约占产品相关贸易应收账款的82%(2022年:79%)。 根据产品的不同,标准结算期限为发票或提单日期起计7至30天。本集团考虑初步确认资产时出现违约的可能性,以及信用质量是否持续出现重大折旧。信用质量的显著下降被定义为债务人在支付合同付款方面逾期30天以上。应收贸易账款(包括租赁应收账款)和合同资产的信贷损失是采用简化办法确定的,并按与终身预期损失相等的数额计量。在简化方法下,损失准备金和预期损失率的确定纳入了过去的经验和前瞻性信息,包括市场需求和前瞻性利率的前景。其他金融资产的违约被认为是交易对手未能在到期后60天内按合同付款。于2023年12月31日,本集团计提信贷损失准备金为零(2022年:零)。于2023年12月31日后,已收到产品相关贸易应收账款余额的97%(2022年:99%),金额为8.85亿美元(2022年:10.67亿美元)。银行结余产生的信贷风险由财务处根据S集团的政策进行管理。本集团不时将资金作为短期存款存放于具有投资级信用评级的信誉良好的金融机构 。于二零二三年十二月三十一日及二零二二年十二月三十一日,本集团内并无重大信贷风险集中,金融工具分散于多家金融机构,以将交易对手违约风险降至最低。金融机构信用风险的最大风险敞口由所有现金存款加上应计利息、银行账户余额和衍生资产的公允价值之和表示。集团S交易对手信用政策根据基于交易对手S信用评级的批准信用额度,限制了对商业银行和投资银行的风险敞口。144份2023年年报


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财务报表附注D.截至2023年12月31日止年度的其他资产及负债D.1分类资产及负债2023年 2022百万美元 百万美元(A)分类资产 澳大利亚 31,602 31,240国际 17,923 18,084营销1 835 182企业/其他1 5,001 9,815 55,361 59,321 2023 2022美元(B) 分类负债 澳大利亚2 7,833 7,552 International 2,624 2,677营销1 751 561企业/其他1,983,404 20,191 22,194 1.由于这一变化,截至2023年12月31日,营销部门报告的租赁资产为5.39亿美元,租赁负债为6.77亿美元。这一变化对收入和支出的影响不是实质性的 。2.对2022年的比较进行了修订,以反映合并后澳大利亚与公司/其他部门之间公司间负债的适当分配。由于这一变化,5.52亿美元已重新归类到 公司/其他部门。有关S集团各分部的描述,请参阅附注A.1。公司/其他资产主要包括现金和现金等价物、递延税项资产和租赁资产。公司/其他负债主要包括计息负债、递延税项负债和租赁负债。D.2应收账款2023 2022百万美元 百万美元(A)应收账款(当前) 贸易应收账款1 963 1,067其他应收账款1 456 381贷款 应收账款 73 76应收租赁 24 35应收利息 1 19 1,517 1,578(B)应收账款(非流动) 其他应收账款 21 75应收贷款 771 724租赁 应收账款 47 46 839 845 1.免息及清偿期限通常为14至30天。 确认及计量应收账款初步按美国会计准则第15章/国际财务报告准则第15号与客户订立的合约收入厘定的交易价格确认。其他应收账款初步按公允价值确认。满足合同现金流和业务模式测试的应收账款随后按摊销成本减去坏账准备计量。无法收回的金额使用预期损失减值模型确定。定期评估可回收性和减值。先前注销金额的后续收回在综合损益表中记入其他 费用。某些不符合合同现金流和业务模式测试的应收款随后按公允价值计量(见附注D.6)。本集团的S客户须按约定的付款条件 付款。根据产品的不同,结算期限为自发票或提单之日起7至30天,客户通常会按时付款。报告期末并无重大逾期产品相关贸易应收账款(2022年:无)。公允价值贸易和其他应收账款的账面价值接近其公允价值。外汇风险本集团于2023年12月31日以美元以外货币(主要为澳元)持有3.05亿美元应收账款(2022年:1.74亿美元)。应收贷款于2020年1月9日,Woodside Energy Finance(UK)Ltd与Petrosen(塞内加尔国家石油公司)签订了担保贷款协议,将提供至多4.5亿美元,用于资助Sangomar项目成本。贷款的最长年期为12年,每半年偿还一次贷款将于RFSU后12个月或2025年6月30日(以较早者为准)开始。 于2023年12月31日,应收贷款的账面金额为4.35亿美元(2022年:4.08亿美元),接近其公允价值。应收贷款余额应由非控股权益支付。D.3库存2023 2022百万美元 百万美元(A)库存(当前) 石油产品 运输货物 41 95成品库存 93 103仓库商店 和材料 476 480碳信用1 6-616 678(B)库存(非当前) 仓库商店和材料 3 11碳信用1 117 54 120 65 1.库存 包括以前在其他资产(非流动)中列出的碳信用。2022年的数额已重新分类,在相同的基础上列报。确认和计量库存包括碳氢化合物库存、消耗品供应、维护备件和碳信用,预计将用于抵消未来的排放。存货按成本和可变现净值中的较低者计价。成本按加权平均数厘定,包括直接成本及固定及变动生产管理费用(如适用)的适当部分。被确定为陈旧或损坏的库存减记为可变现净值,即估计销售价格减去销售成本。伍德赛德能源集团有限公司145


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财务报表附注D.截至二零二三年十二月三十一日止年度的其他资产及负债D. 4应付二零二三年二零二二年美元m 美元贸易及其他应付款项11,655 2,029应付利息269 65 1,724 2,094 1.免利息及一般按30日期限结算。   2.有关计息负债的详情载于附注C.2。 确认及 计量贸易及其他应付款项按摊销成本列账,并于报告期末前收到货品及服务时确认(不论有否向本集团发出发票)。公平值应付款项的账面值 与其公平值相若。外汇风险于二零二三年十二月三十一日,本集团以美元以外货币(主要为澳元)持有5. 34亿元(二零二二年:6. 57亿元)应付款项。 本集团于二零二三年十二月三十一日及二零二二年十二月三十一日之应付款项结余于十二个月内到期偿还。’D.5条文恢复1雇员福利亏损性合约其他合计百万美元截至2023年12月31日止年度 2023年1月1日6,253 517—409 7,179条文变动664 5—(128)541现值贴现237——237于2023年12月31日的账面值7,154 522—281 7,957当前1,011 351—144 1,506       非流动6,143 171—137 6,451账面净值7,154522—2817,957截至二零二二年十二月三十一日止年度于二零二二年一月一日2,218 286 214 106 2,824通过业务合并进行的收购2 4,310 329—165 4,804经费变动(382)(98)(216)137(559)现值贴现解除107—21110于二零二二年十二月三十一日的账面值6,253517— 4097,179流动575 331—313 1,219非流动5,678 186—96 5,960账面净值6,253 517—409 7,2023年拨备变动的原因是估计数增加11.11亿美元,增加2.37亿美元,被所用拨备4.47亿美元抵消。            估计数的变化是由于新活动、成本和拆除范围假设的修订以及费率上升,得到最新 估计数和基准的支持,以及所有资产的非预期值方法的一致性。2.有关业务合并的详细信息,请参阅附注B.5。‘’  确认及计量拨备于本集团因过往事件而承担 现有责任(法定或推定),履行该责任可能需要包含经济利益的资源流出,且能够可靠估计 责任金额时确认。恢复拨备于责任产生期间首次确认。恢复活动的性质包括拆除设施、废弃水井和恢复受影响地区。 恢复拨备每年更新,相应变动则于相关勘探及评估资产或油气资产确认,或就无相应资产的晚期项目支销。随着时间的推移, 负债将根据适合于负债固有风险的税前贴现率增加现值。贴现的解除记录为融资成本中的增值费用 。石油及天然气物业资本化之账面值按相关资产之可使用年期折旧(参阅附注B. 3)。与过去操作导致的现有条件相关且 没有未来经济利益的发生成本均记作支出。146年度报告2023


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财务报表附注D.截至二零二三年十二月三十一日止年度之其他资产及负债D. 5拨备(续) 雇员福利拨备乃就截至报告期末因雇员提供服务而累积的雇员福利作出。这些福利包括工资、薪金、年假和长期服务假。与雇员提供服务有关的负债,预期不会于雇员提供相关服务的期末后一年内全部清偿,则确认为长期雇员福利。’主要估计及 判断(a)恢复责任本集团估计海上油气平台、海上及陆上生产设施、油井及管道在资产或设施开发及 建设的不同阶段的未来退役及修复成本。在许多情况下,资产退役要在未来许多年后才发生。本集团的恢复责任基于遵守相关法规的要求, 不同司法管辖区各不相同。’例如,澳大利亚的法规要求海外资产完全移除,除非得到监管机构的批准, in-situ. It is currently the Group’s assumption that in some regulatory jurisdictions and environments, certain infrastructures are decommissioned in-situ where it can be demonstrated that this will deliver equal or better environmental outcomes than full removal and that regulatory approval is obtained where arrangements are satisfactory to the regulator. The Group maintains technical expertise to ensure that industry learnings, scientific research and local and international guidelines are reviewed in assessing its restoration obligations. The restoration obligation requires judgemental assumptions regarding removal date, environmental legislation and regulations, the extent of restoration activities required, the engineering methodology for estimating cost, technologies used in determining the decommissioning cost, and liability-specific discount rates to determine the present value of these cash flows. For the year ended 31 December 2022, the Group applied either the ‘expected outcome’ approach or ‘expected value’ approach in assessing the cost estimate. Both approaches are supported by AASB137/IAS 37 Provisions, Contingent Liabilities and Contingent Assets, produce reliable estimates and are widely used in practice. The ‘expected outcome’ approach was used for heritage Woodside assets (assets held by the Group prior to the BHPP merger) and those assets commonly held by both heritage entities. The ’expected value’ approach was used for heritage BHPP assets (assets acquired from BHP) but excludes assets held by both heritage entities. For the year ended 31 December 2023, the Group has aligned to the ‘expected value’ approach and consistently applied it across all assets. This has not resulted in a material change to the prior estimate. The alignment reflects a change to the estimate and not a policy change, therefore no retrospective restatement is required. These liabilities are measured at the present value of the estimated future cash outflow to the employees using the projected unit credit method. Liabilities expected to be wholly settled within one year after the end of the period in which the employees render the related services are classified as short-term benefits and are measured at the amount due to be paid. Onerous contract provision Provision is made for loss-making contracts at the present value of the lower of the net cost of fulfilling and the cost arising from failure to fulfill each contract. Expected value approach For both onshore and offshore assets, provision has been made taking into consideration a risked range of possible removal outcomes, including full removal of certain assets or project-specific risks (where applicable). Individual site provisions are an estimate of the expected value of future cash flows required to rehabilitate the relevant site using current restoration standards and techniques and taking into account risks and uncertainties. Individual site provisions are discounted to their present value using risk free country-specific discount rates aligned to the estimated timing of cash outflows. This approach takes into consideration the possibility that full removal of all assets may be required. Inherent uncertainties The basis of the restoration obligation provision for assets with approved decommissioning plans or general directions issued by the regulator can differ from the assumptions disclosed above. Whilst the provisions reflect the Group’s best estimate based on current knowledge and information, further studies and detailed analysis of the restoration activities for individual assets will be ongoing to ensure that the most accurate information is available when detailed decommissioning plans are required to be submitted to the relevant regulatory authorities. Actual costs and cash outflows can materially differ from the current estimate as a result of changes in regulations and their application, prices, analysis of site conditions, further studies, timing of restoration and changes in removal technology. These uncertainties may result in actual expenditure differing from amounts included in the provision recognised as at 31 December 2023. A range of pre-tax discount rates between 3.7% and 5.0% (2022: 3.4% to 4.7%) has been applied. If the discount rates were decreased by 0.5% then the provision would be $365 million higher. If the cost estimates were increased by 10% then the provision would be $718 million higher. The proportion of the non-current balance not expected to be settled within 10 years is 55% (2022: 54%). WOODSIDE ENERGY GROUP LTD 147


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财务报表附注D.截至二零二三年十二月三十一日止年度之其他资产及负债D. 5拨备(续)  (b)亏损性合约亏损性合约拨备评估要求管理层就合约的不可避免成本及预期经济利益作出若干估计。 该等估计需要管理层作出重大判断,且受风险及不确定性影响,因此经济状况的变动可能影响该等假设。于二零二三年十二月三十一日,Corpus Christi合约为正值,因此现时并无亏损 (二零二二年:无亏损合约拨备)。  主要与销售价与购买价之间的差额收窄有关的假设变动可能导致合约日后变得繁重。用于 厘定于二零二三年十二月三十一日的现值的假设载列如下:贴现率  – 税前无风险美国政府债券利率为4.04%(2022年:4.10%)。 液化天然气的定价和预测销售和购买价格受许多价格标记的影响。价格假设基于测量日期的最佳市场信息,并基于对全球供应和需求的短期和长期观点 ,建立在行业以往经验的基础上,并与外部来源保持一致。预测销售与天然气枢纽价格(所有权转让工具(TTF))挂钩,预计实际销售将发生,并纳入已知的 销售定价信息1。长期天然气销售价格是在集团S布伦特原油价格预测的基础上估计的。预计购买价格与预计进行实物购买的美国天然气枢纽价格(Henry Hub(HH))挂钩。2023年12月31日使用的名义TTF、布伦特原油价格和HH天然气价格为:2024年2025202620272028 TTF(美元/MMBtu) 13.9 14.28.88.99.1布伦特(美国/桶) 82 80767779?HH(美国/MMBtu) 3.4 3.53.53.53.63 1. 对于承诺量,已采用合同定价。2. 长期油价从2026年起以70美元/桶(2022年实际价格)为基础,价格从2026年起以2.0%. 3. 长期天然气价格以3.2MMBtu/MMBtu(2022年实际价格)和3.8MMBtu/MMBtu(2022年实际价格)为基础所有长期价格都上调了2.0%。D.6其他金融资产和 负债 2023 2022百万美元 美元其他金融资产 金融公允价值工具通过 损益 衍生金融工具指定 作为对冲 248 207其他金融资产 53 22摊销成本金融工具 对冲抵押品(包括利息) -509其他金融资产 -30通过 其他全面收益 其他金融资产 28 29其他金融资产 329 797流动 209 677非流动 120账面净额329 797其他金融工具金融工具按公允价值透过 损益 衍生金融工具指定 作为对冲 74 721嵌入衍生工具 35-其他金融负债总额 109 721 Current 67 654非流动 42 67账面净值 109 721确认及计量须作暂定定价调整的其他金融资产及负债初步按交易价格确认,其后按公允价值按综合收益表确认的变动计量。衍生金融工具在合资格对冲关系内指定的衍生金融工具于订立合约当日按公允价值初步确认。对于被指定为公允价值对冲的关系,衍生工具的后续公允价值变动在综合收益表中确认。对于被指定为现金流量对冲的关系,对冲有效部分衍生工具 的后续公允价值变动在其他全面收益中确认并累计在权益准备金中;无效部分的公允价值变动立即在综合收益表中确认。套期保值的成本已从套期保值安排中分离出来,并递延至其他全面收益,并在权益准备金中累积。当套期保值项目影响损益时,权益中的累计金额重新分类到综合收益表中。148 2023年年报


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财务报表附注D.2023年12月31日终了年度的其他资产和负债D.6其他金融资产和负债(续)衍生金融工具(续)套期保值有效性是在套期保值关系开始时确定的,并通过定期的前瞻性有效性评估来确定,以确保被套期保值敞口和套期保值工具之间存在经济关系。本集团使用假设衍生工具方法评估在每项对冲关系中指定的衍生工具在抵销对冲风险的现金流变动方面是否一直有效,并预期会有效。当对冲工具的指定组成部分价值按绝对值计算的累计变动超过可归因于对冲风险的对冲风险的价值变动时,确认无效。如果交易的时间与最初估计的时间不同,如发货延迟或预测销售时间发生变化,则可能会出现无效。如果大宗商品掉期定价条款与收入合同的定价条款不完全匹配,也可能出现这种情况。公允价值除本附注所载其他金融资产及其他金融负债外,并无按公允价值列账的重大金融资产或金融负债。 商品衍生金融工具的公允价值根据可见报价远期定价及掉期模式厘定,并在公允价值层次上列为第二级。最常用的估值技术 包括使用现值计算的远期定价和掉期模型。这些模型纳入了各种信息,包括交易对手的信用质量和标的商品的远期利率曲线。利率互换的公允价值是根据每份合约的到期日的估计未来现金流量,使用报告日期的类似工具的市场利率进行折现计算的,并在公允价值层次上被归类为2级。外汇远期合约的公允价值是根据报告日期的远期汇率报价和基于各自货币的高信用质量收益率曲线计算的现值来确定的,在公允价值层次上被归类为第二级。其他金融资产及其他金融负债的公允价值主要根据可见报价远期定价厘定,并在公允价值体系中主要分类为第二级。嵌入商品衍生品在公允价值层次上被归类为第三级,没有市场可观察到的投入。外汇衍生金融工具包括以澳元计价的外汇远期合约。本集团并无以美元以外货币计价的重大其他金融资产及负债。于期内,本集团进行了以下对冲活动 :*于2023年12月31日,本集团以每桶平均价格约75.7美元对2024年产量约29.3百万桶进行对冲。*通过使用外汇远期合约,本集团就斯卡伯勒开发项目下预计将产生的部分澳元资本支出对其澳元兑美元汇率进行了对冲。*2022年,集团放置了5.06亿美元 (不包括利息)作为石油对冲头寸的抵押品,以降低交易对手的信用风险敞口。抵押品于2023年退还集团。*透过使用外汇远期合约,本集团亦就已到期的澳元税款对美元汇率进行对冲。伍德赛德能源集团有限公司149


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财务报表附注D.截至二零二三年十二月三十一日止年度之其他资产及负债D. 6其他财务资产 及负债(续)套期保值活动(1999年)  2023 2022石油互换(现金流量套期)(百万美元)(14)(114)名义数额(百万桶)129 18到期日二零二四年二零二三年对冲比率1:11:1加权平均套期保值率(美元/百万桶)76 79 HH Corpus Christi商品掉期(现金流量套期)(百万美元)(44)(TBtu)1 38 58到期日2024—2025 2023—2024套期保值比率1:1 1:1加权平均套期保值率(美元/MMBtu)4 4 TTF Corpus Christi商品互换(现金流量套期)(百万美元)181(469)名义数额(TBtu)1 32 50到期日2024—2025 2023—2024对冲比率1:11:1加权平均套期保值率(美元/MMBtu)18 16利率互换(现金流量套期)(百万美元)(百万美元)1 600 600到期日2027 2027对冲比率1:1 1:1加权平均套期保值利率1.7% 1.7%跨货币利率掉期(现金流量和公允价值套期)(百万美元)—5名义数额(瑞士法郎)1—175到期日—2023对冲比率—1:1三个月美元LIBOR加权平均对冲利率—+2.8%外汇远期(现金流量套期)(百万美元)8(澳元$m)1 1,834 1,037到期日2024—2025 2023—2025对冲比率1:1 1 1:1加权平均对冲比率(澳元:美元)0.68 0.68 1.                                        名义金额与现金流量对冲准备金中包含的对冲项目未变现数量有关。对冲无效亏损1,500万美元 (2022年:7,200万美元亏损)已于损益中确认。利率基准改革全球正在对主要利率基准进行根本性改革,包括以替代几乎无风险的利率取代部分银行同业拆息(IBOR)(简称IBOR改革改革方案)。  ‘’2020年,美联储宣布,为期三个月, 6个月的LIBOR将逐步取消,最终 在2023年6月之前被取代。本集团就其金融工具面临的同业拆息风险,该等风险受该等市场措施的一部分影响。期内,本集团已将其金融负债由美元伦敦银行同业拆息(美元LIBOR)过渡至SOFR。截至二零二三年十二月三十一日止年度,本集团多项金融负债由美元伦敦银行同业拆息过渡至SOFR并无对本集团造成重大影响。’嵌入式商品衍生工具 于二零二三年,本集团与Perdaman订立经修订长期天然气买卖合约(GSPA),先决条件于年内达成,其中销售价格的一部分与尿素价格挂钩。该合约 已评估为包含一项内含商品衍生工具,该衍生工具须分开并按公平值计入损益确认。嵌入式衍生工具于2023年12月31日的账面值为净负债 3,500万元(2022年12月31日:无)。衍生工具于各报告日期根据该日之尿素价格重新计量至公平值。于2023年12月31日,未变现亏损3,500万元已 通过其他开支确认。150年度报告2023


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财务报表附注D.截至二零二三年十二月三十一日止年度之其他资产及负债D. 6其他财务资产 及负债(续)套期保值活动(1999年)主要估计及判断(a)嵌入式商品衍生工具Perdaman嵌入式衍生工具之公平值乃采用蒙特卡洛模拟模型估计。该评估要求 管理层对模型输入进行某些假设,包括预测现金流量、贴现率、信贷风险和波动性。该等假设需要管理层作出重大判断,并受风险及不确定性影响。嵌入式衍生工具的现值 使用以下假设进行估计。• 通货膨胀率为2.5%。–• 贴现率– pre-tax interest rate curve (range: 5.39% to 7.12%). • Domestic gas pricing – forecast sales are subject to urea pricing. Price assumptions are based on the best market information available at measurement date and derived from short- and long-term views of global supply and demand, building upon past experience of the industry and consistent with external sources. The long-term urea price is determined with reference to the prevailing gas hub (Title Transfer Facility (TTF)) prices available in the market at reporting date. The embedded derivative is most sensitive to changes in discount rates and pricing, which may result in unrealised gains or losses recognised in other income/expenses in the future. The nominal impact of the effects of changes to discount rate and long-term price assumptions are estimated as follows: Change in assumption1 US$m Urea sales price: increase of 10% 145 Urea sales price: decrease of 10% (145) Discount rate: increase of 1.5%2 (208) Discount rate: decrease of 1.5%2 258 1. Amounts shown represent the change of the present value of the contract keeping all other variables constant.  2. A change of 1.5% represents 150 basis points. D.7 LEASES  Land and Plant and buildings equipmentTotal US$m US$mUS$m Lease assets  Year ended 31 December 2023  Carrying amount at 1 January 2023 464 8001,264 Additions 8 120128 Transfer to assets held for sale1 - (3)(3) Lease remeasurements 7 184191 Depreciation (49) (301)(350) Carrying amount at 31 December 2023 430 8001,230 At 31 December 2023  Historical cost and remeasurements 600 1,6122,212 Accumulated depreciation, impairment  and disposals (170) (812)(982) Net carrying amount 430 8001,230 Lease liabilities  Year ended 31 December 2023  At 1 January 2023 623 1,0111,634 Additions 24 121145 Transfer to liabilities directly associated  with assets held for sale1 - (7)(7) Repayments (principal and interest) (78) (391)(469) Accretion of interest 27 75102 Lease remeasurements 11 199210 Carrying amount at 31 December 2023 607 1,0081,615 Current 54 244298 Non-current 553 7641,317 Carrying amount at 31 December 2023 607 1,0081,615 Lease assets  Year ended 31 December 2022  Carrying amount at 1 January 2022 377 7031,080 Acquisitions through business  combination2 120 22142 Additions 4 238242 Lease remeasurements 5 103108 Depreciation (42) (266)(308) Carrying amount at 31 December 2022 464 8001,264 At 31 December 2022  Historical cost and  remeasurements 591 1,3111,902 Accumulated depreciation, impairment  and disposals (127) (511)(638) Net carrying amount 464 8001,264 Lease liabilities  Year ended 31 December 2022  At 1 January 2022 437 9301,367 Acquisitions through business  combination2 245 23268 Additions 1 189190 Repayments (principal and interest) (60) (305)(365) Accretion of interest 25 78103 Lease remeasurements (25) 9671 Carrying amount at 31 December 2022 623 1,0111,634 Current 48 276324 Non-current 575 7351,310 Carrying amount at 31 December 2022 623 1,0111,634 1. Refer to Note B.8 for details of the sell-down of the Scarborough Joint Venture. 2. Refer to Note B.5 for details of business combination. WOODSIDE ENERGY GROUP LTD 151


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财务报表附注D.截至二零二三年十二月三十一日止年度之其他资产及负债D. 7租赁(续) 确认及计量当订立合约时,本集团会评估该合约是否包含租赁。当本集团有权直接使用不可替代的已识别资产,并在整个使用期间内从使用该资产获得 绝大部分经济利益时,即产生租赁。本集团确认之租赁主要与液化天然气船舶、物业及钻机有关。本集团将租赁分开, non-lease components of the contract and accounts for these separately. The Group allocates the consideration in the contract to each component on the basis of their relative stand-alone prices. Leases as a lessee Lease assets and lease liabilities are recognised at the lease commencement date, which is when the assets are available for use. The assets are initially measured at cost, which is the present value of future lease payments adjusted for any lease payments made at or before the commencement date, plus any make-good obligations and initial direct costs incurred. Lease assets are depreciated using the straight-line method over the shorter of their useful life and the lease term. Refer to Note B.3 for the useful lives of assets. Periodic adjustments are made for any re-measurements of the lease assets and for impairment losses, assessed in accordance with the Group’s impairment policies. Lease liabilities are initially measured at the present value of future minimum lease payments, discounted using the Group’s incremental borrowing rate if the rate implicit in the lease cannot be readily determined, and are subsequently measured at amortised cost using the effective interest rate. Minimum lease payments are fixed payments or index-based variable payments incorporating the Group’s expectations of extension options and do not include non-lease components of a contract. A portfolio approach was taken when determining the implicit discount rate for LNG vessels with similar terms and conditions on transition. The lease liability is remeasured when there are changes in future lease payments arising from a change in rates, index or lease terms from exercising an extension or termination option. A corresponding adjustment is made to the carrying amount of the lease assets, with any excess recognised in the consolidated income statement. There are no restrictions placed upon the lessee by entering into these leases. Short-term leases and leases of low value Short-term leases (lease term of 12 months or less) and leases of low value assets are recognised as incurred as an expense in the consolidated income statement. Low value assets comprise plant and equipment. Foreign exchange risk The Group held $447 million of lease liabilities at 31 December 2023 (2022: $441 million) in currencies other than the US dollar (predominantly Australian dollars). Maturity profile of lease liabilities The table below presents the contractual undiscounted cash flows associated with the Group’s lease liabilities, representing principal and interest. The figures will not necessarily reconcile with the amounts disclosed in the consolidated statement of financial position. 2023 2022 US$m US$m Due for payment in: 1 year or less 415 433 1-2 years 240 272 2-3 years 194 199 3-4 years 180 186 4-5 years 181 176 More than 5 years 1,032 966 2,242 2,232 Lease commitments The table below presents the contractual undiscounted cash flows associated with the Group’s future lease commitments for non-cancellable leases not yet commenced, representing principal and interest. 2023 2022 US$m US$m Due for payment: Within one year 33 67 After one year but not more than five years 889 263 Later than five years 1,242 1,288 2,164 1,618 Payments of $121 million (2022: $162 million) for short-term leases (lease term of 12 months or less) and payments of $12 million (2022: $12 million) for leases of low value assets were expensed in the consolidated income statement. Total payments for leases in the consolidated statement of cash flows are $575 million (2022: $525 million), with $361 million (2022: $258 million) included in financing activities. The Group has short-term and/or low value lease commitments for marine vessels and carriers, property, drill rigs and plant and equipment contracted for, but not provided for in the financial statements, of $232 million (2022: $60 million). 152 ANNUAL REPORT 2023


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财务报表附注D.截至二零二三年十二月三十一日止年度之其他资产及负债D. 7租赁(续)关键 估计及判断(a)控制判断须透过评估本集团是否有权指导使用已识别资产及从使用该资产获得绝大部分经济利益,以评估合约于开始时是否为租赁或包含租赁。(b)租赁期评估租赁期及是否包括选择性延长及终止期时须作出判断。选择权期仅在确定租赁期时才包括在租赁期开始时,当它们合理确定将被行使时。租赁期于情况发生重大变动时重新评估。在此基础上,可能的额外租赁付款金额为20亿美元(2022年:23. 23亿美元) 并未计入租赁负债的计量。(c)共同安排的利益需要作出判断以确定本集团在共同经营内的租赁合同的权利和义务,以评估租赁负债 是按总额(100%)确认还是按本集团在共同经营中的参与权益的比例确认。’’此包括评估租赁安排是否包含与合营经营的分租。(d)贴现率 须作出判断以厘定贴现率,倘租赁隐含的利率无法轻易厘定,则贴现率为本集团的增量借贷利率。’增量借贷利率乃参考 本集团于安排开始或修订时之借贷组合厘定。’伍德赛德能源集团有限公司


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财务报表附注本节所载截至2023年12月31日止年度的其他项目本节所述 为遵守澳大利亚会计准则及《2001年公司法》而需要披露的项目的信息,但这些项目对了解本集团的财务表现或状况并不重要。本节 包括集团结构信息和其他披露。E.其他项目E.1或有负债及资产第155页E.2雇员福利第155页E.3关联方交易第158页E.4核数师薪酬 第158页E.5报告期末后事项第158页E.6合营安排第158页E.7母公司信息第160页E.8子公司第160页E.9其他会计政策第164页154年度报告 二零二三年年度报告          


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财务报表附注截至2023年12月31日止年度的其他项目E.1或然负债及资产 2023 2022年百万美元于报告日期的或然负债或然负债260161担保22262163或然负债主要与可能的债务有关,而这些债务的存在仅由 发生或       non-occurrence of uncertain future events, and therefore the Group has not provided for such amounts in these financial statements. The Group operates in complex tax and legislative regimes. The amounts disclosed above include estimates made in relation to ongoing disputes with various tax and government authorities. Assessing a value of contingent liabilities requires a high degree of judgement. The contingent liabilities relating to tax matters are estimated based on notices received from authorities before interest and penalties. The possibility of further claims related to the same matters cannot be ruled out and the judicial processes may take extended periods to conclude. Additionally, there are a number of other claims and possible claims that have arisen in the course of business against entities in the Group, the outcome of which cannot be estimated at present and for which no amounts have been included in the table above. The Group has contingent assets of $47 million as at 31 December 2023 (2022: $199 million). E.2 EMPLOYEE BENEFITS 2023 2022 2021 US$m US$m US$m Employee benefits 494 415217 Share-based payments 39 2612 Defined contribution plan costs 53 4126 Defined benefit plan expense 17 91 603 491 256 (a) Employee benefits Employee benefits for the reporting period are as follows: Recognition and measurement The Group’s accounting policy for employee benefits other than superannuation is set out in Note D.5. The policy relating to share-based payments is set out in Note E.2(c). All employees of the Group are entitled to benefits on retirement, disability or death from the Group’s retirement plans. The Group operates a number of pension schemes throughout the world. Employees entitled to defined contribution schemes receive fixed contributions from Group companies and the Group’s legal or constructive obligation is limited to these contributions. Contributions to defined contribution funds are recognised as an expense as they become payable. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payment is available. (b) Compensation of key management personnel Key management personnel (KMP) compensation for the financial year was as follows:  2023 20222021 US$US$US$ Short-term employee benefits1 5,245,763 5,730,3406,626,354 Post-employment benefits1 215,856 155,08688,396 Share-based payments2 3,693,072 3,114,0435,697,529 Long-term employee benefits 213,562 4,300717,223 Termination benefits - 152,5312,447,525 9,368,253 9,156,30015,577,027 1. In the prior reporting period, the 2021 comparatives for short-term employee benefits and post-employment benefits were restated to include the superannuation component of the 2021 EIS cash and other cash bonuses for three key management personnel, increasing the short-term employee benefits expense by $26,676 to $6,626,354 and the post-employee benefits expense by $10,881 to $88,396.  2. In the prior reporting period, the 2021 comparative for share-based payments was restated to include amortisation of the fair value of 2021 performance rights for two key management personnel, increasing the expense by $88,507 to $5,697,529.  (c) Share plans The Group provides benefits to its employees (including KMP) in the form of share-based payments (equity-settled transactions). Woodside equity plan (WEP) and supplementary Woodside equity plan (SWEP) The WEP is available to all permanent employees, but since 1 January 2018 has excluded Executive Incentive Scheme (EIS) participants. The number of Equity Rights (ERs) offered to each eligible employee is determined by the Board, and based on individual performance as assessed under the performance review process. The linking of performance to an allocation allows the Group to recognise and reward eligible employees for high performance. The ERs have no further ongoing performance conditions after allocation, and do not require participants to make any payment in respect of the ERs at grant or at vesting. Each ER entitles the participant to receive a Woodside share on the vesting date three years after the grant date. For awards made in 2023 and 2022, participants are entitled to receive a Woodside share on the vesting date, three years after the grant date. Awards made in 2021 will vest under the terms of the plan at that time, which provided for 75% vesting of the ERs three years after the grant date and the remaining 25% of the ERs five years after the grant date. In October 2011, the Board approved the establishment of the SWEP to enable the offering of targeted retention awards of ERs for key capability. The SWEP was updated in 2022 to broaden eligibility to all employees of a subsidiary of Woodside Energy Group Ltd and ensure compliance in all jurisdictions in which Woodside operates. This facilitated the offer of replacement unvested incentives, as required under transitional arrangements for eligible heritage BHP employees transitioning from BHP Group Long-Term Incentive (LTI) plans to VAR offered under Woodside’s VAR arrangements. WOODSIDE ENERGY GROUP LTD 155


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Notes to the financial statements E. Other items for the year ended 31 December 2023 E.2 EMPLOYEE BENEFITS (CONT.) Woodside equity plan (WEP) and supplementary Woodside equity plan (SWEP) (cont.) Each ER entitles the participant to receive a Woodside share on vesting date. Participants do not make any payment in respect of the ERs at grant or at vesting. Executive Incentive Scheme (EIS) The EIS was introduced for the 2018 performance year for all Executives including Executive KMP. The EIS is delivered in the form of a cash incentive, Restricted Shares and Performance Rights. The grant date of the Restricted Shares and Performance Rights has been determined to be subsequent to the performance year, being the date of the Board of Directors’ approval. Accordingly, the 2022 Restricted Shares and Performance Rights were granted on 27 February 2023 for Executives and 28 April 2023 for the CEO and have been included in the table below. The expense estimated as at 31 December 2022 in relation to the 2022 performance year was updated to the fair value on grant date during the period. The 2023 Restricted Shares and Performance Rights have not been included in the table below as they have not been approved as at 31 December 2023. An expense related to the 2023 performance year has been estimated for the Restricted Shares and Performance Rights, using fair value estimates based on inputs at 31 December 2023. Performance Based Pay Plus (PBP Plus) PBP Plus is available to senior, permanent employees who are not Executives. Participants receive an annual award of cash and Restricted Shares based on corporate and individual performance, recognising and rewarding eligible employees for high performance. The grant date of the Restricted Shares has been determined to be subsequent to the performance year, being the date of the Board of Directors’ approval. Accordingly, the 2022 Restricted Shares were granted on 27 February 2023 and have been included in the table below. The expense estimated as at 31 December 2022 in relation to the 2022 performance year was updated to the fair value on grant date during the period. The 2023 Restricted Shares have not been included in the table below as they have not been approved as at 31 December 2023. An expense related to the 2023 performance year has been estimated for the Restricted Shares, using fair value estimates based on inputs at 31 December 2023. Recognition and measurement All compensation under WEP, SWEP, PBP Plus and EIS Restricted Shares and Performance Rights is accounted for as share-based payments to employees for services provided. The cost of equity-settled transactions with employees is measured by reference to the fair values of the equity instruments at the date at which they are granted. The fair value of share-based payments is recognised, together with the corresponding increase in equity, over the period in which the vesting conditions are fulfilled, ending on the date on which the relevant employee becomes fully entitled to the shares. At each balance sheet date, the Group reassesses the number of awards that are expected to vest based on service conditions. The expense recognised each year takes into account the most recent estimate. The fair value of the benefit provided for the WEP and SWEP is estimated using the Black-Scholes option pricing technique. The fair value of the Restricted Shares is estimated as the closing share price at grant date. The fair value of the benefit provided for the relative total shareholder return Performance Rights is calculated using the Binomial or Black-Scholes option pricing technique combined with a Monte Carlo simulation methodology, where relevant, using historical volatility to estimate the volatility of the share price in the future. 156 ANNUAL REPORT 2023


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财务报表附注截至二零二三年十二月三十一日止年度之其他项目E. 2雇员福利(续)所有股份计划的 奖励数目及变动概述如下:业绩奖励数目雇员计划行政计划WEP SWEPSTA4LTA4截至2023年12月31日止年度期初结余6,629,681 2,884,076993,1972,554,422年内授出1,2,3 3,445,234 100,811420,429658,1969年年内获委任(600,271)(1,071,291)(286,979)(106,430)年内没收(349,204)(357 023)(60,410)(410,409)截至2023年12月31日的奖项 9,125,440 1,556,5731,066,2372,2022年12月31日止年度授出奖励的公平值60 21012绩效奖励数量雇员计划行政计划WEP SWEPSTA4LTA4 期初结余5,649,年内已授出1,2,3 3,017,366 3,046,963495,年内获授800764,171(1,498,065)(38,146)(450,609)(191,736)年内没收(539,403) (124 741)(46,430)(397,233)于二零二二年十二月三十一日的奖励6,629,681 2,884,076993,1972,554,422百万美元百万美元于年内授出奖励的公平值49 60913 1.就估值而言,2023年WEP分配于授出日期的股价为17. 54美元(2022年:16. 30美元)。               2.就估值而言,二零二三年SWEP分配于授出日期的股价为20. 78元(二零二二年:19. 74元)。 3.就估值而言,受限制股份于授出日期的股价为23. 48美元及23. 33美元(二零二二年:19. 20美元及19. 27美元),而履约权为15. 96美元(二零二二年:13. 08美元及13. 71美元)。 4.包括根据行政奖励计划、EIS和PBP Plus颁发的奖励。 有关这些 股份计划和向KMP发行的履约权的更多详细信息,请参阅薪酬报告。伍德赛德能源集团有限公司157 


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财务报表附注E.截至2023年12月31日止年度的其他项目E.3关连交易 S集团的关连交易主要与本集团的联营公司进行。在此期间,与关联方的交易包括购买商品/服务71,407,000美元(2022:60,730,000美元),销售商品/服务27,142,000美元(2022:18,527,000美元),以及股息收入15,296,000美元(2022:8,294,000美元)。截至2023年12月31日,欠关联方的总金额为1,559,000美元(2022年:1,686,000美元) ,欠关联方的金额为1,96万美元(2022:2,200,000美元)。所有往来关联方的交易均按S公平原则(正常市场汇率和正常商业条款)进行。年内并无与 名董事进行任何交易。关键管理人员薪酬在附注E.2(B)中披露。E.4截至2023年12月31日及2022年12月31日止年度的核数师薪酬,伍德赛德能源集团有限公司的核数师为 普华永道澳大利亚会计师事务所(2021年:安永(EY))。2023年 2022年2021年000美元 000美元(A)集团的审计师 已收或应付的金额以及 应收账款: 普华永道(澳大利亚) 财务报告审计和审查 6,510 2,878-担保服务 138 129-其他保证和商定的 程序服务 332 832-税务服务 -其他服务 -41- 普华永道(澳大利亚)的其他海外成员公司 对 受控实体的财务报告的审计 1,557 1,274-其他保证和商定的 程序 --税务服务 1,081 258-其他服务 -9,618 5,412-(B)其他审计师及其相关的 网络公司 安永1 对财务报告的审计和审查 -481,732保证服务 -6112,687其他保证 和商定的 程序服务 -2,33533税务服务 --129其他服务 --19- 2,994 4,600 1.无需披露审计师薪酬,因为安永不再受截至2023年12月31日的年度审计师独立性要求的约束。2024年2月23日报告期结束后的 E.5事件Woodside与Jera Scarborough Pty Ltd(JERA)就JERA收购斯卡伯勒合资公司15.1%的参与权益订立买卖协议。收购价格为7.4亿美元。JERA还将从2022年1月1日的生效日期起偿还Woodside在斯卡伯勒项目上的支出份额。 在满足先决条件的情况下,交易预计将于2024年下半年完成。这笔交易的全部财务影响仍在评估中。斯卡伯勒合资企业包括在澳大利亚市场 。E.6联合安排(A)合资企业中的权益百分比集团权益%实体 主要活动20232022西北大陆架天然气私人有限公司 合同管理33.3333.33有限公司 向 日本销售液化天然气的风险投资商服务 。市场营销和 管理服务 用于天然气 加工的风险投资商 西北大陆架联络 33.3333.33株式会社 向日本市场销售液化天然气的风险投资商联络 中国管理 合同管理33.3333.33株式会社向中国销售液化天然气的风险投资商 服务 西北大陆架运输 液化天然气船队顾问。33.3333.33服务公司pty 有限公司 西北货架提升 分配、调度和33.3333.33协调人pty有限公司 管理液化天然气和管道天然气的提升。 1582023年年度报告


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财务报表附注E.截至2023年12月31日的年度其他项目E.6联合安排(续) (B) 联合业务的利息百分比 集团权益%2023 2022生产和开发资产 澳大利亚 西北大陆架 25.0-66.7 25.0-66.7大恩菲尔德和文森特 60.0 60.0 Balnaves 65.0 65.0冥王星 90.0 90.0惠斯通 13.0-65.0 13.0-65.0底层海峡 25.0-50.0 25.0-50.0马其顿 71.4 71.4比利牛斯 40.0修订71.4 40.0修订71.4格里芬 45.0修订71.0 45.0修订71.0 Minerva 90.0 90.0国际 sangomar 82.0 82.0亚特兰蒂斯 44.0 44.0疯狗 23.9 23.9深子 72.0 72.0 Trion 60.0 60.0大安戈斯图拉 45.0?68.5 45.0?68.5卡利普索 70.0 70.0勘探和评估资产 大洋洲 浏览盆地 30.6 30.6卡纳冯盆地 波拿巴盆地 26.7-35.0 26.7-35.0非洲 刚果 22.5 22.5塞内加尔 90.0 90.0埃及 25.0-45.0 25.0美洲 美国墨西哥湾 23.9-75.0 23.9-75.0基蒂马特 50.0 50.0亚洲 韩国2 -50.0缅甸 45.0 40.0-45.0加勒比海  巴巴多斯 60.0 60.0特立尼达和托巴戈4 70.0 65.0-70.0其他联合业务 Angel 20.0 20.0波拿巴盆地 21.0 21.0 1. 集团放弃许可GC 520,2023年GC564、AC 39、AC127和AC170。 2. 集团放弃了8个和6-1N in 2023. 3. The Group relinquished permit A-6 in 2023. 4. The Group relinquished permit TTDA-5 in 2023. The principal activities of the joint operations are exploration, development and production of hydrocarbons. Key estimates and judgements (a) Accounting for interests in other entities Judgement is required in assessing the level of control obtained in a transaction to acquire an interest in another entity. Depending upon the facts and circumstances in each case, Woodside may obtain control, joint control or significant influence over the entity or arrangement. Judgement is applied when determining the relevant activities of a project and if joint control is held over it. Relevant activities include, but are not limited to, work program and budget approval, investment decision approval, voting rights in joint operating committees, amendments to permits and changes to joint arrangement participant holdings. Transactions which give Woodside control of a business are business combinations. If Woodside obtains joint control of an arrangement, judgement is also required to assess whether the arrangement is a joint operation or a joint venture. If Woodside has neither control nor joint control, it may be in a position to exercise significant influence over the entity, which is then accounted for as an associate. Recognition and measurement Joint arrangements are arrangements in which two or more parties have joint control. Joint control is the contractual agreed sharing of control of the arrangement which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. Joint arrangements are classified as either a joint operation or joint venture, based on the rights and obligations arising from the contractual obligations between the parties to the arrangement. To the extent the joint arrangement provides the Group with rights to the individual assets and obligations arising from the joint arrangement, the arrangement is classified as a joint operation, and as such the Group recognises its: • assets, including its share of any assets held jointly; • liabilities, including its share of any liabilities incurred jointly; • revenue from the sale of its share of the output arising from the joint operation; • share of revenue from the sale of the output by the joint operation; and • expenses, including its share of any expenses incurred jointly. To the extent the joint arrangement provides the Group with rights to the net assets of the arrangement, the investment is classified as a joint venture and accounted for using the equity method. Joint arrangements acquired which are deemed to be carrying on a business are accounted for applying the principles of AASB 3/IFRS 3 Business Combinations. Joint arrangements which are not deemed to be carrying on a business are treated as asset acquisitions. WOODSIDE ENERGY GROUP LTD 159


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财务报表附注截至2023年12月31日止年度的其他项目E. 7所有权实体资料2023年2022年百万美元百万美元Woodside Energy Group Ltd:流动资产236 312     非流动资产 35,151 34,734流动负债 (743)(1,530)非流动 负债 (527)(481)净资产 34,117 33,035已发行和缴足股份 29,001 29,001保留股份 (49)(38)员工福利储备 156 150外币折算储备 296 296可分配 利润储备 4,118 3,541留存收益 595 85总股东权益 34,117 33,035母实体 5,340 6,665母公司总综合收益 5,340 6,665担保伍德赛德能源集团有限公司和伍德赛德能源有限公司是交叉担保契约的当事人。2023年11月,就之前的交叉担保契约签订了撤销契约(撤销于2024年5月生效)。于2023年12月,伍德赛德能源集团有限公司、伍德赛德能源有限公司、伍德赛德能源全球控股有限公司、伍德赛德Burrup Pty有限公司、伍德赛德能源Julimar Pty有限公司、伍德赛德能源斯卡伯勒有限公司、伍德赛德能源控股有限公司、伍德赛德能源全球有限公司、伍德赛德能源(澳大利亚)有限公司、伍德赛德能源(巴斯海峡)有限公司和伍德赛德能源(西北大陆架)私人有限公司签订了一份新的交叉担保(契据),详情见附注E.8(C)。该契约的效力是,每家公司都保证,一旦根据2001年《公司法》的某些规定,作为契约一方的任何其他公司清盘,每家公司都将支付任何不足之处。伍德赛德能源集团有限公司已担保一家子公司履行其在附注C.2中披露的债务安排下的财务义务。伍德赛德能源集团有限公司代表子公司履行合同,保证子公司对无关各方的某些义务。预计这些担保不会产生任何债务。E.8子公司(A)子公司国家/地区 实体名称 公司19 Notes终极母实体 伍德赛德能源集团 有限公司 澳大利亚(1,2,3)子公司 公司名称 伍德赛德能源有限公司 澳大利亚(2,3,4)伍德赛德浏览私人有限公司 澳大利亚(2,4)伍德赛德Burrup私人有限公司 澳大利亚(2,3,4)Burrup Facilities Company Pty Ltd. 澳大利亚(5)Burrup Train 1 Pty Ltd Australia(5) 国家/地区实体名称 公司19 Note Pluto LNG Pty Ltd 澳大利亚(5)伍德赛德Burrup列车2 A Pty Ltd 澳大利亚(2,4)伍德赛德Burrup列车2 B Pty Ltd 澳大利亚(2,4)伍德赛德能源(液化天然气燃料和电力)Pty Ltd 澳大利亚(2,4)伍德赛德能源(国内天然气)私人有限公司 澳大利亚(2,4)伍德赛德能源(阿尔及利亚)Pty 澳大利亚(2,4)伍德赛德能源澳大利亚控股有限公司 新加坡(4)伍德赛德能源控股国际私人有限公司 澳大利亚(2,4)伍德赛德能源国际(加拿大)有限公司 加拿大(4)伍德赛德能源(加拿大)有限公司 加拿大(4)伍德赛德能源(加拿大)有限公司 加拿大(4)公里液化天然气运营一般合伙人 加拿大(9)公里液化天然气运营有限公司 加拿大(4)伍德赛德能源控股有限公司 澳大利亚(2,3,4)伍德赛德能源控股(美国)公司 美国(4)伍德赛德能源(美国)公司 美国(4)鹰狮勘探公司 美国(4)PT伍德赛德能源印尼 印度尼西亚(6)伍德赛德能源(喀麦隆)SARL 喀麦隆(4)伍德赛德能源(加蓬)私人有限公司 澳大利亚(2,4) 伍德赛德能源(印度尼西亚)私人有限公司 澳大利亚(2,4)伍德赛德能源(印度尼西亚II)私人有限公司 澳大利亚(2,4)伍德赛德能源(马来西亚)私人有限公司 澳大利亚(2,4)伍德赛德能源(爱尔兰)私人有限公司 澳大利亚(2,4)伍德赛德能源(韩国)私人有限公司 新加坡(4)伍德赛德能源(韩国II)私人有限公司 新加坡(4)伍德赛德能源(缅甸)私人有限公司 新加坡(4)伍德赛德能源(摩洛哥)私人有限公司 澳大利亚(2,4)伍德赛德能源(新西兰)有限公司 新西兰 新西兰(4)伍德赛德能源控股(新西兰)有限公司 新西兰(4)伍德赛德能源(秘鲁)有限公司 澳大利亚(2,4)伍德赛德能源(塞内加尔)私人有限公司 澳大利亚(2,4)伍德赛德能源(坦桑尼亚)有限公司 (7)伍德赛德能源控股有限公司 澳大利亚(2,4)伍德赛德电力有限公司 澳大利亚(2,4)伍德赛德电力(发电)有限公司 澳大利亚(2,4)伍德赛德能源控股(南美)私人有限公司 澳大利亚(2,4)伍德赛德能源有限公司巴西(8)伍德赛德能源控股(英国)有限公司  澳大利亚(2,4)伍德赛德能源(英国)有限公司 英国(4)伍德赛德能源金融(英国)有限公司 英国(4)伍德赛德能源 (刚果)有限公司 英国(4)伍德赛德能源(保加利亚) 英国有限公司(4)伍德赛德能源控股(塞内加尔)有限公司 英国(4)伍德赛德能源(塞内加尔)B.V. 荷兰(4)伍德赛德能源(法国) SAS 法国(4)伍德赛德能源伊比利亚S.A. 西班牙(4)伍德赛德能源(N.A.)Limited 英国(4)伍德赛德能源服务(青岛)有限公司 中国(4)伍德赛德能源朱利玛有限公司 澳大利亚(2,3,4)伍德赛德能源(挪威)私人有限公司 澳大利亚(2,4)伍德赛德能源技术有限公司 澳大利亚(2,4,14)伍德赛德技术解决方案有限公司 澳大利亚(2,4)伍德赛德能源斯卡伯勒私人有限公司 澳大利亚(2,3,4)伍德赛德能源 Carbon Holdings Pty Ltd. 澳大利亚(2,4)伍德赛德能源碳(资产)有限公司 澳大利亚(2,4)伍德赛德能源碳(服务)私人有限公司 澳大利亚(2,4)伍德赛德能源(金融咨询服务)私人有限公司 澳大利亚(2,4) 伍德赛德能源贸易新加坡私人有限公司 新加坡(4)WELLCAP保险私人有限公司 新加坡(4)伍德赛德能源航运新加坡私人有限公司 新加坡(4)Metasource Pty有限公司 澳大利亚(2,4)美人鱼海湾和海事服务 澳大利亚 私人有限公司 澳大利亚(2,4)2,4)伍德赛德石油(帝汶海)私人有限公司 澳大利亚(2,4)1602023年年报


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财务报表附注E.截至2023年12月31日的年度其他项目E.8子公司(续) (2,4,15)伍德赛德能源全球控股有限公司 澳大利亚(2,3,4)伍德赛德能源全球控股有限公司 澳大利亚(2,3,4)Perdido墨西哥管道控股有限公司 墨西哥(10)Perdido墨西哥管道,S.de R.L.de C.V. 墨西哥(10)伍德赛德能源投资有限公司 澳大利亚(2,4)伍德赛德能源巴西投资有限公司 巴西(11)伍德赛德能源巴西勘探有限公司 巴西(11)伍德赛德能源(英国)有限公司 英国(4)伍德赛德能源(西北陆架)私人 有限公司 澳大利亚(2,3,4)伍德赛德能源(特立尼达)控股有限公司 圣卢西亚(4)伍德赛德能源(特立尼达-3A)有限公司 R.of特立尼达和多巴哥 (4)伍德赛德能源美国运营 Inc. 美国(12)汉密尔顿兄弟石油公司 美国(4)汉密尔顿石油公司 美国(4)伍德赛德能源玻利维亚美国公司 美国(4)伍德赛德能源(北美)有限责任公司 美国(br}美国(4)伍德赛德能源(美洲)公司 美国(4)伍德赛德能源公司( )美国(4)伍德赛德能源夏威夷公司 美国(4,16)伍德赛德能源资源公司 美国(4)伍德赛德能源控股(资源)公司 美国(4)伍德赛德能源美国服务公司 美国(4)伍德赛德能源营销公司 美国(4)伍德赛德能源(深水)公司 美国(4,17)伍德赛德能源(美国新能源控股) 美国(4,18)伍德赛德能源(H2俄克拉荷马州) 美国(4,18)伍德赛德能源(外国勘探控股)有限责任公司 美国(4)伍德赛德能源(特立尼达区块3)有限公司 英国 (4)伍德赛德能源(特立尼达第5区块)有限公司 英国(4)伍德赛德能源(特立尼达第6区块)有限公司 英国(4)伍德赛德能源(特立尼达第7区块)有限公司 英国(4)伍德赛德能源(特立尼达第14区块) 有限公司 英国(4)伍德赛德能源(特立尼达23A区块)有限公司 英国(4)伍德赛德能源(特立尼达23B区块)有限公司 英国(4)伍德赛德能源(特立尼达第28区块)有限公司 英国(4) 伍德赛德能源(特立尼达第29区块)有限公司 英国(4)伍德赛德英国 能源(比姆郡)有限公司(4)伍德赛德能源(南非3B/4B)有限公司 英国(4)伍德赛德能源(埃及)有限公司 英国(Br)英国(4)伍德赛德能源(卡莱尔湾)有限公司 英国(4)伍德赛德能源(墨西哥)有限公司 英国(4)伍德赛德能源公司S.de R.L.de C. 墨西哥(13)Woodside Energía Servicios de México,S. de R.L. de C.五.墨西哥(13)Woodside Energy(Mexico Holdings)LLC美国(4)  de R.L. de C.V. Mexico(13)Woodside Energía Holdings de Mexico,S. de R.L. C.V. Mexico(13)Woodside Petróleo Operaciones de Mexico,S. de R.L. de C.V.墨西哥(13)Woodside Energy(Australia)Pty Ltd澳大利亚(2,3,4)Woodside Energy(International Exploration)Pty Ltd澳大利亚 (2,4)Woodside Energy(Bass Strait)Pty Ltd澳大利亚(2,3,4)Woodside Energy(Victoria)Pty Ltd澳大利亚(2,4)Woodside Energy Holdings LLC美国(2,4,19)Woodside Energy (特立尼达—2C)Ltd加拿大(4)Woodside Energy(Canada)Corporation加拿大(4)1.        Woodside Energy Group Ltd为最终控股公司和税务合并集团内的主要实体。2. 截至2023年12月31日,这些公司是澳大利亚税务合并集团的成员。3.截至2022年12月31日止年度,伍德赛德能源集团有限公司及伍德赛德能源有限公司为交叉担保契据的缔约双方。于2023年11月,就先前的交叉保证契约订立撤销契约(撤销将于2024年5月生效)。2023年12月,伍德赛德能源集团有限公司、伍德赛德能源有限公司、伍德赛德能源全球控股有限公司、伍德赛德Burrup Pty有限公司、伍德赛德能源Julimar Pty有限公司、伍德赛德能源斯卡伯勒有限公司、伍德赛德能源控股有限公司、伍德赛德能源全球私人有限公司、伍德赛德能源(澳大利亚)私人有限公司、伍德赛德能源(巴斯海峡)有限公司和伍德赛德能源(西北大陆架)有限公司4.除附注5至13.5.关西电力澳大利亚有限公司和东京天然气冥王星私人有限公司分别持有这些子公司5%的股份外,所有子公司均为全资拥有。这些子公司是受控制的。6.截至2023年12月31日,伍德赛德能源控股有限公司持有印尼PT伍德赛德能源公司99%的股份。伍德赛德能源有限公司持有剩余1%的权益。7.截至2023年12月31日,伍德赛德能源控股有限公司持有伍德赛德能源(坦桑尼亚)有限公司股份的99.99%以上,伍德赛德能源有限公司持有剩余权益。8.截至2023年12月31日,Woodside Energy Holdings(South America)Pty Ltd持有Woodside Energia(Brasil)Apoio Administration ativo Ltd.的股份>99.99%,Woodside Energy Ltd持有剩余权益。 9.于2023年12月31日 ,Woodside Energy International(Canada)Limited及Woodside Energy(Canada LNG)Limited为KM LNG Operating General Partnership的普通合伙人,分别持有99. 99%及0. 01%合伙权益。10.于二零二三年十二月三十一日,Woodside Energy Global Holdings Pty Ltd持有Perdido Mexico Pipeline Holdings,S.A.股份99. 99%权益。de C.V. and Perdido Mexico Pipe,S. de R.L. de C.V. Woodside Energy Investments Pty Ltd持有剩余 0.01%的权益。11.于2023年12月31日,Woodside Energy Investments Pty Ltd持有99.Woodside Energia Brasil Invstientos Ltd.股份的97%权益。伍德赛德能源全球控股有限公司持有剩余的0.03%的股份。截至2023年12月31日,伍德赛德能源巴西投资有限公司。持有伍德赛德能源巴西勘探有限公司股份的99.99%以上权益。伍德赛德能源全球控股有限公司持有剩余的 权益。12.截至2023年12月31日,伍德赛德能源全球控股有限公司持有伍德赛德能源美国运营公司90%的投票权和37.67%的股份权益。伍德赛德能源控股有限责任公司持有剩余的10%投票权和62.33%的股份权益。13.截至2023年12月31日,伍德赛德能源(墨西哥)有限公司持有伍德赛德能源公司(Woodside Energía Servicios Administration ativos,S.de R.L.de C.V.,Woodside Energía Servicios de México)99%的股份。 de R.L. de C.V.,Conjuntas,S. de R.L. and Woodside Petróleo Operaciones de México,S. de R.L.及Woodside Energía Holdings de México,S.的99.99%股份权益。de R.L. de C.V. Woodside Energy(Mexico Holdings)LLC持有其余0.01%—1%的权益。14.于2023年12月31日,Woodside Energy Technologies Pty Ltd持有Blue Ocean Seismic Services Limited 28. 5%的股份,其入账列作联营公司投资。15.于2023年12月31日,Woodside Energy(NorthWestShelf)Pty Ltd及Woodside Petroleum Holdings Pty Ltd各自持有International Gas Transport Company Limited 16. 67%的股份。该投资已入账列作于联营公司之投资。16.于2023年12月31日,Woodside Energy Hawaii Inc持有Iwilei District Participants LLC 14. 96%的股份,该股份列作联营公司的投资 。17.于2023年12月31日,Woodside Energy(Deepwater)Inc持有Caesar Oil Pipe Company LLC 25%股份、Cleopatra GasGasGasGasGasGasGasGasCompanyLLC 22%股份及Marine Well Containment Company LLC 10%股份。该等资产列作于联营公司之投资。18. Woodside Energy(USA New Energy Holdings)LLC及Woodside Energy(H2 Oklahoma)LLC于2023年8月1日注册成立。19.所有子公司都是其注册地 的税务居民。分类附属公司是指本集团对被投资方拥有权力的所有实体,使本集团能够指导相关活动、因参与被投资方而承担风险或享有可变回报的权利 ,并有能力运用其对被投资方的权力以影响投资方的回报金额。’伍德能源集团有限公司161


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财务报表附注截至二零二三年十二月三十一日止年度之其他项目E. 8附属公司(续)  (b) 有材料的子公司 non-controlling  interests  The Group has two Australian subsidiaries with material  non-controlling interests (NCI).  Principal place % held Name of entity of business by NCI Burrup Facilities Company Pty Ltd Australia 10% Burrup Train 1 Pty Ltd Australia 10% The NCI in both subsidiaries is 10% held by the same parties (refer to Note E.8(a) footnote 5 for details). The summarised financial information (including consolidation adjustments but before intercompany eliminations) of subsidiaries with material NCI is as follows: 2023 2022 2021 US$m US$m US$m Burrup Facilities Company Pty Ltd  Current assets 513 567518 Non-current assets 5,020 5,0475,038 Current liabilities (58) (68)(71) Non-current liabilities (568) (528)(528) Net assets 4,907 5,0184,957 Accumulated balance of NCI 491 502496 Revenue 839 889858 Profit 400 489328 Profit allocated to NCI 40 4933 Dividends paid to NCI (51) (43)(40) Operating 570 601633 Investing (58) (45)(111) Financing (512) (556)(522) Net increase/(decrease) in cash and cash  equivalents - -- Burrup Train 1 Pty Ltd  Current assets 453 429435 Non-current assets 2,806 2,9002,915 Current liabilities (121) (119)(110) Non-current liabilities (341) (325)(345) Net assets 2,797 2,8852,895 Accumulated balance of NCI 280 289290 Revenue 1,393 1,4711,421 Profit 222 282200 Profit allocated to NCI 22 2820 Dividends paid to NCI (31) (29)(27) Operating 321 391393 Investing (80) (55)(4) Financing (241) (336)(389) Net increase/(decrease) in cash and cash  equivalents - -- (c) Deed of Cross Guarantee and Closed Group For the year ended 31 December 2022, Woodside Energy Group Ltd and Woodside Energy Ltd were parties to a Deed of Cross Guarantee and represented a Closed Group. In November 2023, this Deed of Cross Guarantee was revoked (with the revocation to take effect in May 2024) and replaced by a new Deed of Cross Guarantee entered into by the following entities under which each company guarantees the debts of the other: • Woodside Energy Group Ltd • Woodside Energy Ltd • Woodside Energy Global Holdings Pty Ltd • Woodside Burrup Pty Ltd • Woodside Energy Julimar Pty Ltd • Woodside Energy Scarborough Pty Ltd • Woodside Energy Holdings Pty Ltd • Woodside Energy Global Pty Ltd • Woodside Energy (Australia) Pty Ltd • Woodside Energy (Bass Strait) Pty Ltd • Woodside Energy (North West Shelf) Pty Ltd These entities represent a Closed Group for the purposes of the Instrument for the year ended 31 December 2023. For the year ended 31 December 2023, the above entities with the exception of Woodside Energy Group Ltd, Woodside Energy Ltd and Woodside Energy Global Holdings Pty Ltd, have relied on the relief from the Corporations Act 2001 requirements for the preparation, audit and publication of accounts, pursuant to ASIC Corporations (Wholly-owned Companies) Instrument 2016/785 and the Deed of Cross Guarantee. The consolidated income statement and consolidated statement of financial position of the members of the Closed Group for the year ended 31 December 2023 are set out below: 162 ANNUAL REPORT 2023


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财务报表附注截至二零二三年十二月三十一日止年度之其他项目E. 8附属公司(续)(c)交叉 保证书和封闭集团契约(附件)2023年美元m已关闭集团综合收益表及保留盈利表除税前溢利3,915税项开支(1,390)除税后溢利2,525 财政年度初保留盈利2,177将保留盈利转拨至可分派溢利储备(4,830)财政年度末保留盈利(128)已关闭集团综合财务状况表 流动资产现金及现金等价物375 3,325存货308其他金融资产186持作出售资产826应收税项57其他资产12流动资产总额5,089                   非流动资产 应收账款 283其他金融资产 30,122勘探和评估资产 63石油和天然气资产 18,382递延税项资产 1,037租赁 资产 488商誉 3,185其他资产 161总非流动资产 53,721总资产 58,810流动负债 应付款 2,687其他金融负债与持有待售资产直接相关的 94拨备 94拨备 1,237应付税金 893租赁负债 108其他流动负债5,282非流动负债应付账款12,977递延税项负债395其他金融负债42准备金4,454租赁负债559其他负债 648总计 非流动负债 19,075负债 24,357净资产 34,453股权 已发行和缴足股款 29,001保留股份 (49)其他储备 5,629留存收益 (128)截至2023年12月31日的总股本 34,453,伍德赛德能源集团有限公司和伍德赛德能源有限公司(根据之前的交叉担保契约组成封闭集团,目前正在被撤销)的业绩已包括在新的封闭集团中,因为它们是新的交叉担保契约的当事方。截至2022年12月31日止年度,上一份交叉保证契项下封闭集团成员的综合损益表及综合财务状况表如下:2022年百万美元封闭式集团合并损益表 及留存损益表 税前利润 6,586税项支出 (314)税后利润 6,272财政年度初的留存收益 1,660其他全面收益 1将留存收益转移至可分配利润准备金 (5,553) 红利 (1,018)财政年度结束时的留存收益 1,362集团合并财务状况表 流动资产 现金和现金等价物 116应收款 675库存 56其他金融资产 653其他资产 21流动资产总额 1,521非流动资产 应收款 2,171其他金融资产 57,844勘探和评估资产 28石油和天然气资产 2,424递延税项资产 421租赁资产 315其他资产 67总非流动资产 63,270总资产 64,791流动负债 应付款项483其他财务负债675拨备328税金1,556租赁负债36其他负债38流动负债#3,116非流动负债-流动负债 Payables 25,524其他金融负债 68拨备 1,121租赁负债 325其他负债 11总计 非流动负债 27,049总负债 30,165净资产 34,626股权 发行和缴足股款 29,001保留股份 (38)其他储备 4,301保留收益 1,362总股本 34,626伍德赛德能源集团有限公司163


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Notes to the financial statements E. Other items for the year ended 31 December 2023 E.9 OTHER ACCOUNTING POLICIES (a) Summary of other material accounting policies Australia tax consolidation The parent and its wholly owned Australian controlled entities have elected to enter a tax consolidation, with Woodside Energy Group Ltd as the head entity of the tax consolidated group. The members of the Australian tax consolidated group are identified in Note E.8(a). The tax expense/benefit, deferred tax liabilities and deferred tax assets arising from temporary differences of the members of the tax consolidated group are recognised in the separate financial statements of the members of the tax consolidated group, using the stand-alone approach. Entities within the tax consolidated group have entered into a tax funding arrangement and a tax sharing agreement with the head entity. Under the tax funding agreement, Woodside Energy Group Ltd and each of the entities in the tax consolidated group have agreed to pay or receive a tax equivalent payment to or from the head entity, based on the current tax liability or current tax asset of the entity. The tax sharing agreement entered into between members of the tax consolidated group provides for the determination of the allocation of income tax liabilities between the entities, should the head entity default on its tax payment obligations. No amounts have been recognised in the financial statements in respect of this agreement as payment of any amounts under the tax sharing agreement is considered remote. US tax consolidation Woodside Energy USA Operations Inc and its wholly owned USA controlled entities have elected to file a consolidated tax return, with Woodside Energy USA Operations Inc as the parent of the tax consolidated group. The tax expense/benefit, deferred tax liabilities and deferred tax assets arising from temporary differences of the members of the tax consolidated group are computed on a separate company basis. Entities within the tax consolidated group have entered into a tax sharing agreement. Under the tax sharing agreement, the tax liability for the consolidated group or the utilisation of tax attributes are settled periodically between the members of the group. No amounts have been recognised in the financial statements in respect of this agreement as payment of any amounts under the tax sharing agreement is considered remote. (b) New standards and interpretations New and amended accounting standards adopted A number of amended standards became applicable for the current reporting period. The Group did not make any significant changes to its accounting policies and did not make retrospective adjustments as a result of adopting these amended standards. These amendments did not materially impact the accounting policies or amounts disclosed in the year end financial statements of the Group. New standards and interpretations not yet adopted Certain new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for the 31 December 2023 reporting period and have not been early adopted by the Group. These standards, amendments or interpretations are not expected to have a material impact to the Group in the current or future reporting periods and on foreseeable future transactions with the exception of the amendments to AASB 112/IAS 12 Income Taxes where the impact is under assessment. Pillar Two reforms In December 2021, the Organisation for Economic 合作与发展组织(OECD) 发布了其第二支柱示范规则。第二支柱示范规则:税务局旨在确保大型跨国集团就其经营所在的每个司法管辖区产生的收入支付最低金额的税款;税务局将在每个司法管辖区实现15%的最低有效税率,自2024年1月1日开始的报告期起。••截至2023年12月31日止年度,本集团支付29. 16亿美元的所得税及PRRT,并报告全球实际所得税 税率为27. 5%。本集团的影响评估将视乎第二支柱法例在本集团经营业务所在各司法权区已颁布的程度及生效时间。’小组将继续监测和 评估第二支柱改革的预期影响。164 2023年度报告


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根据Woodside Energy Group Ltd董事的决议案,我们声明:1.’董事认为:(a)财务报表及其附注以及经审计的2023年薪酬报告所载的披露符合澳大利亚会计准则和《2001年公司法》;(b)财务报表和附注 于二零二三年十二月三十一日之财务状况及本集团截至二零二三年十二月三十一日止财政年度之表现;(c)财务报表及其附注亦符合 2023年财务报表附注中关于这些报表一节所披露的国际财务报告准则;(d)有合理理由相信Woodside Energy Group Ltd将 能够在债务到期时偿还债务;‘及(e)有合理理由相信附注E.8所述的封闭集团成员将能够履行其凭借交叉担保契据而承担或 可能承担的任何义务或负债。’2.本声明是在收到根据《2001年公司法》第295A条要求向董事作出的截至2023年12月31日止年度的声明后作出的。就英国披露指南和透明度规则而言,董事确认,就其所知:(a)根据适用会计准则编制的财务报表, 真实而公平地反映了Woodside Energy Group Ltd的资产、负债、财务状况和损益(以及整个合并所包括的业务);以及(b)管理报告包括对业务发展和业绩以及伍德赛德能源集团有限公司的状况的公正审查,(以及合并中所包括的业务作为整体),并说明其面临的主要风险和不确定性。 并代表董事会R J Goyder,AO M E O WANGNEill董事会主席首席执行官兼董事总经理珀斯,西澳大利亚州悉尼,新南威尔士州2024年2月27日2024年2月27日伍德赛德 能源集团有限公司165 ’   


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Independent auditor’s report Independent auditor’s report To the members of Woodside Energy Group Ltd Report on the audit of the financial report Our opinion In our opinion: The accompanying financial report of Woodside Energy Group Ltd (the Company) and its controlled entities (together the Group) is in accordance with the Corporations Act 2001, including: (a) giving a true and fair view of the Group’s financial position as at 31 December 2023 and of its financial performance for the year then ended (b) complying with Australian Accounting Standards and the Corporations Regulations 2001. What we have audited The Group financial report comprises: • the consolidated statement of financial position as at 31 December 2023 • the consolidated income statement for the year then ended • the consolidated statement of comprehensive income for the year then ended • the consolidated statement of cash flows for the year then ended • the consolidated statement of changes in equity for the year then ended • the notes to the consolidated financial statements, including material accounting policy information and other explanatory information • the directors’ declaration. Basis for opinion We conducted our audit in accordance with Australian Auditing Standards and International Standards on Auditing. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial report section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional & Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) and the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code and the IESBA Code. Brookfield PricewaterhouseCoopers, Place, 125 St Georges ABN 52 Terrace, 780 433 PERTH 757 WA 6000, GPO Box D198, PERTH WA 6840 T: +61 8 9238 3000, F: +61 8 9238 3999, www.pwc.com.au Liability limited by a scheme approved under Professional Standards Legislation. 166 ANNUAL REPORT 2023


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我们的审计方法是审计,旨在为财务报告是否没有重大错报提供合理保证。由于欺诈或错误,可能会出现错误陈述。如果它们单独或综合起来被认为是重要的,则可以合理地预期它们将影响用户根据财务报告作出的经济决定。我们 调整了审计范围,以确保我们完成了足够的工作,能够对整个财务报告提出意见,同时考虑到集团的地理和管理结构、其会计流程和控制 以及其运营所在的行业。审计范围 主要审计事项 我们的审计集中于本集团在哪里进行审计,其中包括我们的主观判断;例如, 向审计与风险委员会传达了以下关键审计 涉及 的重大会计估计:现金产生单位事件的假设和固有的不确定未来 账面价值。 (CGU)商誉和石油和天然气  本集团拥有主要业务单位在澳大利亚和美国的深子和惠斯通物业。在 -石油资源估值确定 租金税(PRRT)的总体方法 递延税资产组审计中,我们确定了工作类型 (DTA)和冥王星。这需要由我们作为 集团项目团队和Component 执行,在我们的指导下,这些将在关键审计人员 中进行进一步描述。我们报告的 Matters部分。主要审计事项主要审计事项是指在我们的专业判断中,对我们审计本期财务报告最重要的事项。关键的审计事项在我们对整个财务报告进行审计的背景下进行了处理,并就此形成了我们的意见,我们不对这些事项提供单独的意见。此外,对特定审计程序的结果的任何评论都是在这一背景下进行的。主要审计事项 我们的审计如何处理具有商誉的现金产生单位 (CGU)以及石油和天然气 资产深子和惠斯通 的账面价值的关键审计事项,如本集团财务报告附注B.4所述我们的程序包括:报告,本集团进行其年度商誉 (I)测试与具有商誉的CGU和CGU的减值测试相关的控制措施的有效性 集团评估S评估重大估计CGU的可收回金额,并将其纳入减值指标内。 减值模型,这导致 确认减值模型税前 (Ii)评估重大减值费用的适当性,深资总公司采用的 估计及假设为13.83亿美元,惠斯通 集团则为466,000,000美元 。深圳 和惠斯通CGU的可收回金额是使用 公允价值减去出售成本方法估计的,该方法利用 伍德赛德能源集团有限公司167


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关键审计事项现金流模型。本集团的S现金流模型包括与石油和天然气储量及资源有关的重大判断和假设、对未来产量和大宗商品价格的估计、纳入预期通胀和汇率的预测支出、贴现率假设和碳成本估计。我们决定执行与评估深圳和惠斯通CGU账面价值有关的程序是一项关键审计事项的主要 考虑因素包括:(I)本集团在确定减值模型中包含的重大估计和假设时采用了重大判断水平,包括使用本集团的S专家,(Ii)这反过来又导致审计师在执行程序和评估本集团S的重大假设和估计时做出高度的判断、努力和主观性,及(Iii)执行程序及评估S集团所需审核工作的性质及程度。重大假设及估计 需要使用具备专业技能及知识的专业人士。我们的审核如何处理关键审核事项:(Iii)评估本集团S集团参与厘定重大估计及假设的专家的工作, (Iv)根据澳大利亚会计准则的要求评估本集团财务报告中有关商誉及油气资产减值的披露,及(V)聘请具备专业技能及知识的专业人士协助评估本集团S可收回金额估计的适当性。如本集团财务报告附注A.5所述,本集团于二零二三年十二月三十一日确认的递延税项资产为17.17亿美元,其中11.01亿美元与石油资源租金税有关,包括冥王星资源租金及递延税项资产,该资产于年内减少6.37亿美元,因未来的应课税溢利不能用于可扣除开支。出于会计目的,PRRT被认为是一种所得税。PRRT DTA基于对未来可用于收回已产生的一般和勘探支出的应税利润的估计。我们的程序包括,其中包括:(I)测试与本集团有关的控制措施的有效性;(Ii)评估与本集团有关的控制措施的有效性;(Ii)评估本集团在估计直接投资可收回金额时所采用的重大判断和假设的适当性;(Iii)评估本集团参与确定重大判断和估计的专家的工作; 确定重大判断和估计,1682023年年报


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Key audit matter The Group’s estimation of the PRRT DTAs involves significant judgements and assumptions including assessing the forecast future taxable profits (which are risk-adjusted where appropriate by a market premium risk rate to reflect uncertainty inherent in long-term forecasts) generated from the Australian assets, which have regard to the future commodity price assumptions, and forecast assessable revenues, exploration and general expenditure. The principal considerations for our determination that performing procedures relating to valuation of the Pluto PRRT DTAs is a key audit matter are: (i) there is a significant level of judgement applied by the Group in determining the recoverability of the PRRT DTAs, including having regard to the judgements and assumptions mentioned above, and considering the specialised knowledge and input of the Group’s experts informing significant estimates and assumptions, (ii) this in turn led to a high degree of auditor judgement, effort and subjectivity in performing procedures and evaluating the Group’s methodology, significant assumptions and estimates, and (iii) the nature and extent of audit effort required to perform the procedures and evaluate the Group’s methodology, significant assumptions and estimates, required the use of professionals with specialised skill and knowledge. How our audit addressed the key audit matter (iv) evaluating the disclosures made regarding the PRRT DTAs recognised in the Group financial report against the requirements of Australian Accounting Standards, and (v) professionals with specialised skill and knowledge were used to assist in evaluating the appropriateness of the Group’s assessment of recoverability of the PRRT DTAs including certain significant assumptions. Other information The directors are responsible for the other information. The other information comprises the information included in the annual report for the year ended 31 December 2023, but does not include the financial report and our auditor’s report thereon. Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon through our opinion on the financial report. We have issued a separate opinion on the remuneration report. In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit, or otherwise appears to be materially misstated. WOODSIDE ENERGY GROUP LTD 169


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If, based on the work we have performed on the other information that we obtained prior to the date of this auditor’s report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the directors for the financial report The directors of the Company are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001 and for such internal control as the directors determine is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error. In preparing the financial report, the directors are responsible for assessing the ability of the Group to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so. Auditor’s responsibilities for the audit of the financial report Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards and International Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial report. A further description of our responsibilities for the audit of the financial report is located at the Auditing and Assurance Standards Board website at: https://www.auasb.gov.au/admin/file/content102/c3/ar1_2020.pdf. This description forms part of our auditor’s report. Report on the remuneration report Our opinion on the remuneration report We have audited the remuneration report included in the directors’ report for the year ended 31 December 2023. In our opinion, the remuneration report of Woodside Energy Group Ltd for the year ended 31 December 2023 complies with section 300A of the Corporations Act 2001. 170 ANNUAL REPORT 2023


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责任公司董事负责根据《2001年公司法》第300A条的规定编制和提交薪酬报告。我们的责任是根据我们根据澳大利亚审计准则进行的审计,对薪酬报告发表意见。普华永道N M 亨利A G B霍奇合伙人珀斯2024年2月27日珀斯2024年2月27日伍德赛德能源集团有限公司171    


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6.1关于补充石油和天然气的补充信息未经审计的信息根据财务 会计准则委员会(FASB)会计准则编纂摘录—‘ 根据法规S—K第1200子部分中规定的活动—石油和天然气勘探(主题932)和SEC要求,集团正在提供有关其石油和天然气活动的某些披露。’除了本报告第3.10节中披露的与储量 和产量有关的信息外,这些披露作为补充石油和天然气信息列报。由于本节所载资料不包括在独立核数师对Woodside Wisd's财务报表发表审计意见的范围内,故称为未经审计的资料。’ 储量探明的石油和天然气储量信息包含在第3.10节"储量和资源报表"中。—与石油及天然气生产活动有关的资本化成本下表显示与 石油及天然气勘探及生产活动有关的资本化成本总额以及相关的累计折旧、损耗、摊销及估值拨备。澳大利亚国际总计百万美元百万美元2023年未经证实的房产1,193 1,1092,302已证实的房产1 52,563 18,03970,602总费用53,756 19,14872,904减:累计折旧、损耗、摊销和估价准备金(27,548)(3 994)(31,542)资本化成本净额26,208 15,15441,362二零二二年未经证实物业1,154 1,8342,988经证实的财产1 49,190 15,54664,736总费用50,344 17,38067,724减:累计折旧、损耗、摊销和估价准备金(24,353) (2,491)(26,844)资本化成本净额25,991 14,88940,880二零二一年未经证实物业1,172 1,7032,875经证实的财产1 38,352 2,51740,869总费用39,524 4,22043,744减:累计折旧、损耗、 摊销和估价准备金(22,738)(1 958)(24,696)资本化成本净额16,786 2,26219,2023年年度报告                     


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石油及天然气物业收购、勘探及开发活动产生之成本下表列示与石油及天然气物业收购、勘探及开发活动有关之成本 (已支销及资本化)。所示金额包括资本化利息。澳大利亚国际总计百万美元2023年收购 已证实财产—收购未证实财产—勘探1 103 420523开发2 3,315 2,1245,


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石油和天然气生产活动的经营业绩澳大利亚国际总计百万美元2023年石油和天然气收入9,699 2,56412,263生产成本(1 396)(402)(1,798)勘探费用(55)(299)(354)折旧、损耗、摊销和估值准备1(3,288)(2 555)(5,843)生产税2(29)(392)增加费用3(179)(237)所得税(1,449)(1,449)与版税有关的税收4(367)(367)石油和天然气生产活动的结果5 2,602(779)1,823 2022石油和天然气收入12,453 1,57514,028生产成本(1 277)(353)(1,630)勘探费用(20)(440)(460)折旧、损耗、摊销和估值准备1(1 476)(460)(1,936)生产税2(16)(445)增加 费用3(85)(23)(108)所得税(2 707)(151)(2,858)与版税有关的税收4(501)(501)石油及天然气生产活动业绩5 5,958 1326,090 2021石油及天然气收入5,624—5,624生产 成本(504)(504)勘探费用(6)(48)(54)折旧、损耗、摊销及估值准备金1(501)(268)(769)生产税(218)(218)增加费用3(23)(1)(24)所得税 (1,312)(1,312)与使用费有关的税4—石油和天然气生产活动的结果5 3,060(317)2 743 1包括确认估值拨备19.17亿美元(二零二二年:转回9亿美元;二零二一年:反转 1美元,0.48亿美元).2包括特许权使用费和消费税.3表示关闭和修复条款折扣的解除.4包括石油资源租金税和石油收入税,适用。                                    不包括递延税项开支╱(收益)5. 31亿美元(2022年:(8. 14亿美元;2021年:2. 97亿美元)。5此表反映我们石油及天然气业务的业绩,如附注A. 1 "分部收入及开支,见 第5"财务报表"。 ‘’–附注中的其他收入、其他开支、一般及行政成本以及与市场推广及企业╱其他分部有关的金额均不包括在内。174二零二三年年报 


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与已核准石油和天然气储量相关的贴现未来现金流量净额的标准化计量(标准化计量)下表 列出了与本集团在储量中呈列的估计已探明储量相关的贴现未来现金流量净额及其变动的标准化计量,并应与该披露一并阅读。’本分析 根据FASB石油和天然气披露要求,应用主题932下的某些规定假设,包括使用未加权平均值 正月初一过去12个月的市场价格、年终成本 因素、现行税率和年终净探明储量数量10%的年度贴现率。主题932下规定的某些关键假设在性质上是任意的,并且可能无法 证明是准确的。该标准计量所依据的储备估计数可随进一步技术资料的可得性或经济状况的改变而作出修订。下文所示的贴现未来净现金流量 不打算代表公允价值的估计。公允价值的估计还将考虑到,除其他事项外,预计储量的回收量超过已探明储量,商品价格的预期未来变化,汇率,开发和生产成本,以及代表货币时间价值的替代贴现系数和生产石油和天然气固有风险的调整。Woodside标准化衡量截至12月31日的年度 澳大利亚国际总额百万美元2023年未来现金流入114,168 41,307155,475未来生产成本(31 945)(11,344)(43,289)未来发展费用1(10,758)(8,216)(18,974)未来所得税(27,527)(5 375)(32,902)未来净现金流量43,938 16,37260,310按每年10%贴现(20 024)(8,133)(28,157)标准化计量23,914 8,23932,153二零二二年未来现金流入197,194 38,256235,450未来生产成本(31,157)(9 698)(40 855)未来发展费用1(12,259)(4 487)(16,746)未来所得税(62,182)(4 823)(67,005)未来净现金流量91,596 19,248110,844每年10%的折扣(48,924)(7 777)(56,701)标准化计量42,672 11,47154,143二零二一年未来现金流入76,202 5,69581,897未来生产成本(22,193)(899)(23 092)未来发展费用1(8,296)(2,481)(10,777) 未来所得税(16,266)(16,356)未来净现金流量29,447 2,22531,672按每年10%贴现(14 793)(1 142)(15,935)标准化措施14,654 1,08315,737 1未来开发成本包括 退役。伍德赛德能源集团有限公司175                           


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标准化计量的变动列于下表:2023 2022 2021 2021百万美元标准化计量的变动年初的标准化计量54,143 15,7375,084修订:价格,扣除生产成本(41,132)22,5587,741未来开发成本的变动(2,288)(873)20储量数量估计的修订3,156 5,8982,109贴现的增加8,039 4,051430生产时间的变化和其他(707)2,3713,485石油和天然气销售,扣除生产成本(10,500)(10,202)(5,698)              储备金 28,309—销售 储备金 -- Previously estimated development costs incurred 5,276 3,339565 Extensions, discoveries, and improved recoveries, net of future costs 1,174 -8,346 Changes in future income taxes 14,992 (17,045)(6,345) Standardised measure at the end of the year 32,153 54,14315,737 Changes in reserves quantities are shown in section 3.10—Reserves and Resources Statement.  ACCOUNTING FOR SUSPENDED EXPLORATORY WELL COSTS Expenditure on exploration and evaluation is accounted for in accordance with the area of interest method. Areas of interest are based on a geographical area for which the rights of tenure are current. All exploration and evaluation expenditure, including general permit activity, geological and geophysical costs and new venture activity costs, is expensed as incurred except for the following: • where the expenditure relates to an exploration discovery for which the assessment of the existence or otherwise of economically recoverable hydrocarbons is not yet complete; or • where the expenditure is expected to be recouped through successful exploitation of the area of interest, or alternatively, by its sale. The costs of acquiring interests in new exploration and evaluation licences are capitalised. The costs of drilling exploration wells are initially capitalised pending the results of the well. Costs are expensed where the well does not result in the successful discovery of economically recoverable hydrocarbons and the recognition of an area of interest. Subsequent to the recognition of an area of interest, all further evaluation costs relating to that area of interest are capitalised. Upon approval for the commercial development of an area of interest, accumulated expenditure for the area of interest is transferred to oil and gas properties. In the consolidated statement of cash flows, those cash flows associated with capitalised exploration and evaluation expenditure, including unsuccessful wells, are classified as cash flows used in investing activities. The following table provides the changes to the capitalised exploratory well costs that were pending the determination of proved reserves for the three years ended 31 December 2023, 31 December 2022 and 31 December 2021. 2023 20222021 US$m US$mUS$m Movement in capitalised exploratory well costs1  At the beginning of the year 807 6142,045 Acquisitions to the capitalised exploratory well costs - 180- pending the determination of proved reserves  Additions to the capitalised exploratory well costs 169 111501 pending the determination of proved reserves  Capitalised exploratory well costs expensed2 (4) (62)(268) Capitalised exploratory well costs reclassified to wells, equipment (304) (36)(1,664) and facilities based on the determination of proved reserves  Sale of suspended wells - -- At the end of the year 668 807614 1 Suspended exploratory well costs represent capitalised exploration, evaluation and permit acquisition costs. 2 Includes amortisation of licence acquisition costs. 176 ANNUAL REPORT 2023


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下表提供了根据钻探完成日期和 钻探完成后一年以上期间将勘探井成本资本化的项目数量的资本化勘探井成本的账龄。勘探活动通常涉及在数年内钻多口井,以全面评估 和评估项目。在本公开中使用的术语勘探项目勘探主要是指单个井和相关勘探活动。‘’2023 2022 2021百万美元资本化的勘探成本账龄 ——一年或以下的勘探成本资本化的一年以上的勘探成本597 683595年末668 807614 2023 2022 2021百万美元已资本化的项目数量17 2125超过一年Woodside Energy GROUP LTD 177          


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6.2其他资料三年财务分析三年定价概述伍德赛德集团的经营业绩 受到全球能源市场状况的重大影响。’在过去三年中,石油和天然气价格经历了巨大的波动。2021年,价格开始从 COVID-19 pandemic as economic activity increased. In 2022 gas prices hit record highs driven by years of underinvestment and the supply shock caused by Russia’s invasion of Ukraine. In 2022 there was a significant increase in the scale of Woodside’s production portfolio, with the completion of the merger with BHP’s petroleum business on 1 June 2022. In 2023, prices declined below summer 2021 levels, however remained above historic averages with the decline triggered by milder weather conditions and higher stock levels across Europe. After three years of volatility global energy markets have returned to a degree of stability reflecting normalising levels of demand and price, though uncertainty remains, particularly in light of the ongoing conflict in Ukraine and geopolitical events in the Middle East. SEASONALITY Woodside’s revenue is exposed to commodity price fluctuations through the sale of hydrocarbons. Commodity pricing can be affected by seasonal energy demand movements in different markets. 2023 2022 2021 Financial results US$m US$mUS$m Operating revenue 13,994 16,8176,962 Cost of sales (7,519) (6,540)(3,845) Gross profit 6,475 10,2773,117 Other income 322 735139 Other expenses (1,573) (2,726)(811) Impairment losses (1,917) -(10) Impairment reversals - 9001,058 Profit before tax and net finance costs 3,307 9,1863,493 Net finance costs (34) (12)(203) Total tax expense (1,551) (2,599)(1,254) Profit after tax 1,722 6,5752,036 Attributable to equity holders of the parent 1,660 6,4981,983 Attributable to non-controlling interests 62 7753 Profit for the period 1,722 6,5752,036 Woodside’s profit after tax attributable to equity holders of the parent decreased to $1,660 million in 2023 from $6,498 million in 2022 and $1,983 million in 2021. Operating revenue of $13,994 million decreased by $2,823 million, or -17%, from 2022. The decrease was driven by lower average Brent, TTF and JKM price markers and planned turnaround activities at Ngujima-Yin, North West Shelf and Pluto, designed to support future asset reliability. This decrease was partly offset by an additional five months of production from BHP’s petroleum business acquired on 1 June 2022. Operating revenue increased by $9,855 million, or 142% from 2021 to 2022, driven primarily by the merger with BHP’s petroleum business which completed on 1 June 2022, the Pluto-KGP interconnector, strong operational performance and higher realised prices across all products. Cost of sales increased by $979 million, or 15%, to $7,519 million compared to 2022. The increase was driven by planned turnaround activity at Pluto, Ngujima-Yin and North West Shelf, which is intended to form a solid base for increased future asset reliability, combined with additional five months activity from the assets acquired as part of the merger with BHP’s petroleum business. Cost of sales increased by $2,695 million from 2021 to 2022 primarily due to an additional seven months of volumes as a result of the merger with BHP Petroleum and the Pluto-KGP Interconnector, as well as higher costs related to Corpus Christi and Pluto cargoes. Other income decreased by $413 million, or 56%, to $322 million from 2022, primarily due to profit on the sell-down of Pluto Train 2 in 2022, which was also the primary reason for the increase of $596 million, or 429% from 2021 to 2022. Other expenses decreased by $1,153 million, or 42%, to $1,573 million from 2022, primarily due to lower losses on hedging activities and the incurrence of merger transaction costs in 2022. Other expenses increased $1,915 million, or 236% from 2021 to 2022, driven by higher losses on hedging activities and repurchase agreements and transaction and integration costs relating to the merger with BHP Petroleum. The increased activity that comes with a larger, more diverse portfolio of assets also led to an increase in expenses associated with exploration activity and restoration movements from 2021 to 2022. 178 ANNUAL REPORT 2023


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于2023年,深梓、惠斯通及比利牛斯湾资产确认减值亏损合共19. 17亿元,而惠斯通资产于2022年则减值拨回9亿元。有关减值的更多资料请参阅第5节财务报表附注B. 4勘探及评估、油气资产及商誉减值。— 净融资成本较2022年增加了2200万美元,即183%,达到3400万美元。这主要是由于较高的恢复增长,这是由于作为与必和必拓石油业务合并的一部分而收购的资产增加了五个月的活动,被较高的现金存款利率所抵消。’融资成本净额较二零二一年至二零二二年减少1. 91亿元,或94%,原因是利率及现金结余上升产生的利息收入增加,以及资本化借贷成本上升导致融资成本减少。总税项开支包括所得税及石油资源租赁税。所得税开支于二零二三年减少,主要由于应课税收入减少及Trion FID确认 一项DTA。2022年至2023年,由于部分 de-recognition of the Pluto PRRT DTA. Both income tax expense and PRRT expense increased from 2021 to 2022 before recognising additional PRRT deferred tax assets. Higher realised prices in 2022 led to additional PRRT payments but also supported the recognition of additional Pluto deferred tax assets ($1,362 million) which resulted in a 2022 net PRRT tax benefit. PRRT expense therefore decreased from 2021 by $610 million due to the Pluto deferred tax asset recognition and the impairment reversal in 2021 not present in 2022. Income tax decreased by $2,259 million, or 78%, to $653 million. The decrease is primarily related to lower profits driven by lower prices. Income tax expense increased $1,955 million, or 204% from 2021 to 2022, primarily due to higher profits driven by higher prices and additional production. VOLUMES, REALISED PRICES AND OPERATING REVENUES BY PRODUCT The following describes movements in Woodside’s operating revenues including a discussion of production volumes, sales volumes and realised prices for the years ended 31 December 2023, 2022 and 2021. Units 2023 20222021 Production volumes  LNG MMboe 88.685.170.8 Pipeline gas MMboe 39.728.62.5 Crude oil and condensate MMboe 51.838.717.3 NGLs MMboe 7.15.30.5 Total production volumes MMboe 187.2157.791.1 Sales volumes  LNG MMboe 104.596.691.2 Pipeline gas MMboe 39.628.42.5 Crude oil and condensate MMboe 50.339.317.2 NGLs MMboe 7.14.60.7 Total sales volumes MMboe 201.5168.9111.6 Units 2023 20222021 Average realised prices  LNG $/boe 78.2116.958.8 Pipeline gas $/boe 34.747.817.0 Crude oil and condensate $/boe 79.095.876.4 NGLs $/boe 39.544.482.4 Volume – weighted average $/boe 68.698.460.7 Operating revenue  LNG $m 8,16511,2895,359 Pipeline gas $m 1,3741,36243 Crude oil and condensate $m 3,9813,7581,316 NGLs $m 28120660 Other revenue $m 193202184 Operating revenue $m 13,99416,8176,962 LNG Revenue from the sale of LNG in 2023 decreased by $3,124 million, or 28%, to $8,165 million for 2023 from 2022, primarily due to gas prices which decreased in the second half of 2022 which continued in the first half of 2023 before stabilising in the second half of 2023 (TTF price markers decreased by 62% from 31 December 2022 to 31 December 2023). Lower prices were partially offset by five additional months of increased volumes following the merger with BHP Petroleum. Revenue from the sale of LNG in 2022 increased by $5,930 million, or 111%, to $11,289 million from 2021, primarily due to seven months of increased volumes following the merger with BHP Petroleum and the contribution of the Pluto-KGP interconnector during a period of higher average realised prices. Pipeline gas Revenue from the sale of pipeline gas in 2023 increased by $12 million, or 1%, to $1,374 million for 2023 from 2022, primarily due to five months of increased pipeline gas volumes as a result of the merger with BHP Petroleum offset by lower average prices. Revenue from the sale of pipeline gas in 2022 increased by $1,319 million, or 3,067%, to $1,362 million from 2021, primarily due to seven months of increased pipeline gas volumes as a result of the merger with BHP Petroleum and higher average realised prices. Crude oil and condensate Revenue from the sale of crude oil and condensate in 2023 increased by $223 million, or 6%, to $3,981 million for 2023 from 2022, due to five months of increased crude oil and condensate volumes as a result of the merger with BHP Petroleum, however was offset by lower average realised prices. Revenue from the sale of crude oil and condensate in 2022 increased by $2,442 million, or 186%, to $3,758 million for 2022 from 2021, due to increased crude oil and condensate volumes primarily as a result of the merger with BHP Petroleum as well as higher average realised prices. WOODSIDE ENERGY GROUP LTD 179


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与2022年相比,2023年来自NGL销售的NGL收入增加了7500万美元,增幅为36%,达到2.81亿美元,这是由于与必和必拓合并后五个月NGL销量的增加。与2021年相比,2022年NGL销售收入增加1.46亿美元,增幅243%,达到2.06亿美元,这是由于与必和必拓合并导致NGL销量增加,但被平均实现价格的下降所抵消。其他收入包括加工和服务关税收入非控股权益和工厂加工费。伍德赛德根据首席执行官在评估业绩时审查和使用的内部报告以及相关活动的性质和地理位置确定了其运营部门。有关我们的可报告分部的更多信息,请参阅第5节财务报表附注A.1分部收入和费用。2023年披露的运营部门与2022年保持一致。已重新列报2021年的金额,以便在相同的基础上列报。经营分部的业绩根据税前利润和净财务成本进行评估,并根据伍德赛德和S的会计政策进行计量。融资 伍德赛德及其子公司的融资需求,包括现金和债务余额、融资收入、融资成本和税收,在集团层面进行管理。以下是我们澳大利亚业务的财务和运营信息,比较了2023、2022和2021年的情况。关键指标 单位202320222021营业收入 $9,80212,2995,240税前利润和净 $m 4,4879,4153,711财务成本 总产量 MMboe 145.1136.691.1平均实现价格 液化天然气 $/boe 76.4108.556.3管道天然气 $/boe 38.947.617.0原油和凝析油 $/boe 80.099.976.4天然气液体 $/boe 39.147.282.4财务结果营业收入为98.02亿美元,比2022年减少24.97亿美元,或20%,主要是由于实现价格下降和计划的扭亏为盈活动,部分被与必和必拓合并后额外五个月的销量增加所抵消。有关详细信息,请参阅标题为 三年定价概述的章节。税前利润和净财务成本为44.87亿美元,较2022年减少49.28亿美元,降幅为52%,主要是由于价格下降以及惠斯通和比利牛斯资产的税前减值5.34亿美元。2022年的营业收入比2021年增加了70.59亿美元,这得益于强大的运营可靠性、销量的增加 和所有产品的更高实现价格。交易量的增加主要是由于与必和必拓石油公司的合并以及冥王星-KGP互联体的贡献。2022年的税前利润和净财务成本比2021年增加了57.04亿美元,或154%,主要是由于运营收入增加,以及出售冥王星列车2的利润(4.27亿美元)和惠斯通确认的减值冲销(9亿美元),但被销售成本增加(16.93亿美元)和修复拨备增加(1.54亿美元)部分抵消。销售成本增加是由于生产及价格相关成本(8.08亿美元)及折旧增加(7.77亿美元)所致,主要与必和必拓与S石油业务合并所取得的资产有关。产量澳大利亚分部2023年的产量较2022年增加8.5 Mboe,主要由于冥王星的强大可靠性、额外的互连货运量以及与必和必拓石油公司合并后额外五个月的产量增加。与2021年相比,2022年澳大利亚业务的产量增加了45.5Mboe,这主要是由于与必和必拓石油公司和冥王星-KGP互连公司的合并以及强劲的运营业绩。我们国际业务的国际财务和运营信息 将2023年、2022年和2021年进行比较,详情如下。关键指标 单位202320222021营业收入 $2,5491,570-(税前亏损)和净 $m(808)125(317)财务成本 总产量 MMBOE 42.121.1-平均实现价格 管道天然气 $/BOE 24.749.0-原油和凝析油 $/BOE 76.888.7-天然气液体 $/BOE 21.131.3-财务业绩2023年25.49亿美元的营业收入比2022年增加9.79亿美元,主要是由于合并后增加了五个月的产量必和必拓石油公司和墨西哥湾Argos的投产。有关更多信息,请参阅第 5节财务报表附注A.1分部收入和费用。税前亏损及财务成本净额为8.08亿美元,主要是由于深圳资产税前减值13.83亿美元所致。2022年的营业收入比2021年增加了15.7亿美元,这主要是由于与必和必拓合并带来的销售量。2021年,这一部门没有报告运营收入。180年报2023年


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Profit before tax and net finance costs increased by $442 million, or 139%, in 2022 from 2021 primarily due to increased operating revenue, offset by increased cost of sales ($837 million) and other expenses ($297 million). Increased cost of sales is driven primarily by production and price-linked costs ($352 million) and depreciation ($439 million) as a result of the merger with BHP Petroleum. The increased other expenses primarily relate to increased exploration and evaluation expenditure ($250 million) and increased restoration provision movements ($58 million), offset by Myanmar write-offs in 2021 not present in 2022 ($265 million). Production The International segment achieved an increase in production volumes of 21 MMboe in 2023 compared to 2022, primarily due to five additional months of increased volumes following the merger with BHP Petroleum and the Argos asset starting production in April 2023. The International segment achieved production of 21.1 MMboe in 2022 due to the introduction of volume as a result of the merger with BHP Petroleum. There was no production recorded within this segment in 2021. Marketing Financial and operating information for our marketing operations comparing 2023, 2022 and 2021 is detailed below. Key metric Units 202320222021 Operating revenue $m 1,6432,9481,722 Profit before tax and net $m 375848354 finance costs  Average realised prices  LNG $/boe 76.2165.666.6 Liquids $/boe 78.9165.666.6 Financial results Operating revenue of $1,643 million, decreased by $1,305 million, or 44%, from 2022 primarily due to lower average realised price and fewer third-party trades. Profit before tax and net finance costs of $375 million, decreased by $473 million, or 56%, from 2022 primarily due to lower average realised price. Operating revenue increased by $1,226 million, or 71%, in 2022 from 2021 primarily due to higher trading revenue driven by higher realised prices and optimisation of scheduling and shipping, offset by fewer third-party trades as a result of tight market conditions. Profit before tax and net finance costs increased by $494 million, or 140%, in 2022 from 2021 primarily due to increased operating revenue and movements in onerous contract provisions ($76 million), offset by higher shipping and trading costs ($299 million) and increased other expenses predominantly due to attributable hedging losses and movement on repurchase agreements ($503 million). Corporate/Other Items Financial information for our Corporate/Other Items comparing 2023, 2022 and 2021 is detailed below. Key metric Units 202320222021 Loss before tax and net $m (747)(1,202)(255) finance costs  Loss before tax and net finance costs of $747 million decreased by $455 million, or 38%, from 2022 primarily due to the absence of merger cost in 2023. Loss before tax and net finance costs increased by $947 million in 2022 from 2021 due to an increase in other expenses ($966 million) driven by increased general, administrative and other costs primarily as a result of transaction and other costs associated with the merger with BHP Petroleum ($595 million) and increased losses on hedging activities ($422 million). Capital and exploration expenditure Woodside’s capital expenditures vary from year to year depending on the projects that it is undertaking, their stage of development and Woodside’s participating share in these projects. Woodside’s business does not generally require significant sustaining capital in order to maintain production. Woodside’s exploration expenditures vary from year to year depending on its strategic priorities and the exploration projects which it undertakes. For more information, refer to notes B.1 Segment production and growth assets, B.2 Exploration and evaluation and B.3 Oil and gas properties in section 5—Financial Statements. Capital and exploration expenditure geographical split1 2023 2022 2021 $m $m $m Australia2 3,515 2,4401,607 International3 2,588 2,0931,121 6,103 4,533 2,728 1 Includes capital additions on other corporate spend. The 2022 amounts have been restated to be presented on the same basis. The 2021 capital expenditure information has not been restated to include other corporate spend. 2 Capital and exploration expenditure incurred in Australia. 3 Capital and exploration expenditure incurred in all other locations excluding Australia. Australian capital and exploration expenditure increased by $1,075 million, or 44%, to $3,515 million from 2022 to 2023 and $833 million from 2021 to 2022 primarily due to continued investment into the Scarborough and Pluto Train 2 assets. International capital and exploration expenditure increased by $495 million, or 24%, to $2,588 million from 2022, primarily due to continued investment into the Sangomar and Trion assets. The increased expenditure of $972 million from 2021 to 2022 was primarily due to continued investment into Sangomar and the introduction of spending in the Gulf of Mexico as a result of the merger with BHP Petroleum. WOODSIDE ENERGY GROUP LTD 181


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Cash flow analysis The following section describes movements in Woodside’s cash flows for the years ending 31 December 2023, 2022 and 2021. 2023 2022 2021 $m $m $m Net cash from operating 6,145 8,8113,792 activities  Net cash used in investing (5,585) (2,265)(2,941) activities  Net cash used in financing (5,000) (3,364)(1,424) activities  Net increase/(decrease) in cash (4,440) 3,182(573) Net cash from operating activities Net cash from operating activities in 2023 decreased $2,666 million, or 30%, to $6,145 million from 2022, primarily due to lower EBITDA ($1,871 million) as a result of lower revenue driven by lower realised price; higher income tax and PRRT paid for record 2022 profits ($1,698 million); higher payments for restoration ($184 million); offset in part by return of collateral on Brent hedges vs payment in 2022 ($1,012 million); and higher receipts from interest ($156 million) due to higher interest rates from 2022 to 2023, despite reduction in deposits. Net cash from operating activities in 2022 increased $5,019 million, or 132%, to $8,811 million from 2022, primarily due to increased cash generated from operations ($6,515 million) offset in part by higher taxes paid due to the higher profits ($947 million), additional restoration payments made as a result of increased decommissioning activities ($225 million) and increased collateral payments made relating to the Brent hedges ($506 million). Net cash used in investing activities Net cash used in investing activities in 2023 increased $3,320 million, or 147%, to $5,585 million from 2022, primarily due to investments in major projects Scarborough, Sangomar and Trion. These new investments are intended to generate future operating cash flows and returns across the price cycle. Net cash used in investing activities in 2022 decreased $676 million, or 23%, to $2,265 million from 2021, primarily due to cash receipts from the merger with BHP Petroleum ($1,082 million), payments made to acquire joint arrangements in 2021 not present in 2022 ($212 million), higher proceeds from the disposal of property, plant and equipment ($123 million) and lower payments made to Petrosen under a loan facility ($158 million) offset in part by higher capital expenditure predominantly related to Scarborough and Pluto Train 2, excluding the effect of GIP additional contribution to Pluto Train 2. Net cash used in financing activities Net cash used in financing activities in 2023 increased $1,636 million, or 49%, to $5,000 million from 2022, primarily due to higher final prior year dividend paid to shareholders ($1,695 million) due to the higher 2022 NPAT; and higher repayment of the principal portion of lease liabilities ($92 million) predominantly due to Sangomar. Net cash used in financing activities increased $1,940 million, or 136%, to $3,364 million from 2021 to 2022, primarily due to higher dividends paid to shareholders as a result of the increased NPAT in the current year ($2,269 million), higher repayments for the purchase of shares under the dividend reinvestment plan ($144 million) and lower repayments of borrowings predominantly due to the repayment of the 2021 US bond in 2021 ($501 million). 182 ANNUAL REPORT 2023


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6.3.额外信息钻探和其他勘探和开发活动最近三年每年钻探和完成的原油和天然气井数量如下:净探井 净开发井生产 干总产量截至2023年12月31日的总年度 澳大利亚 - 0.70.70.7-0.71.4国际1 0.2 0.40.76.30.46.7总 0.2 1.11.37.00.47.48.8截至20222 12月31日的年度 澳大利亚 -0.9-0.90.9国际3 0.9 2.02.91.2-1.24.0总 0.9 2.02.92.1-2.14.9年(截至2021年12月31日)澳大利亚  -0.6-0.60.6国际 -1.51.5-1.5总 -1.50.6-0.62.1 1国际主要是美国和特立尼达和多巴哥。2包括必和必拓石油公司,从2022年6月1日至 12月31日。3国际主要是美国和桑戈马尔。4国际主要是缅甸。如本节所述,钻井数量是指在相应年度内的任何时间完成的井的数量, 无论何时开始钻井。完工是指安装用于生产石油或天然气的永久性设备,或就干井而言,是指向有关当局报告该油井已被废弃。探井是为了在新油田中发现石油或天然气而钻出的井,或在以前在另一个油气藏中发现石油或天然气的油田中发现新油气藏的井。开发井是在已知油气藏的范围内钻探到已知可生产的地层深度的井。生产井是指不是干井的探井、开发井或延伸井。生产井包括遇到碳氢化合物的井,就探井而言,其钻井或完井已暂停,等待进一步钻探或评估。干井(井)是一种勘探、开发或延伸井,被证明不能生产足够数量的石油或天然气,因此不能作为油井或气井完井。2023年期间,生产开发井包括澳大利亚比利牛斯的侧钻和双分支开发井、美国墨西哥湾(GOM)的Mad Dog二期开发井、Atlantis加密井、深子北开发井以及特立尼达和多巴哥的注水井转换为生产井。在疯狗西南油田钻了一口成功的评估井。干式探井包括澳大利亚GOM和Gemtree的Spinel 井,并在Atlantis钻探了一口干式加密井。截至2023年12月31日,在钻井和/或完井过程中的油井数量如下:勘探井 开发井总 净网 -国际1 --1912.11912.1总 --1912.11912.1 1国际主要是美国和塞内加尔。  正在开发的井包括塞内加尔的Sangomar井、疯狗二期井、Atlantis井和GOM的一口Mad Dog A SPAR井。Sangomar开发项目正在安装注水回收方案,作为正在进行的项目的一部分,在墨西哥湾,疯狗二期项目包括注水回收方案。伍德赛德能源集团有限公司183


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石油和天然气属性、油井、作业和种植面积下表显示了截至2023年12月31日原油和天然气井的总产量和净产量,以及已开发和未开发的石油和天然气总面积。总油井或总英亩是指拥有工作权益的井或英亩,而当总油井或总英亩中拥有的部分工作权益之和等于1时,则存在净井或净英亩。生产井是指生产井和具有机械生产能力的井。开发面积是指在生产井所在或可分配给生产井的区域内租用的英亩土地。未开发面积包括租赁的英亩,其上的油井尚未钻探或完成到允许生产经济数量的石油和天然气的程度,无论这些英亩是否包含已探明的储量。截至2023年12月31日,伍德赛德持有权益的原油和天然气井数量如下: 原油井和天然气井总 净  澳大利亚 223 116.219893.0421209.2国际1 87 41.7167.710349.4总 310 157.9214100.7524258.6 1国际主要是美国和特立尼达和多巴哥。在生产原油和天然气井中,156口(净:75)井多次完井。多井完井井数是指安装了井下设备的井,这些井下设备允许分层隔热或经相关监管机构批准的受控混合生产。截至2023年12月31日持有的已开发和未开发面积(包括租约和特许权)如下: 已开发面积未开发面积数千英亩 净净额净额澳大利亚 2,441 1,2173,7673,192国际1,2 141 6817,2157,077总 2,582 1,28520,98210,269 1 国际已开发面积主要包括美国和特立尼达和多巴哥。2 国际未开发面积主要包括巴巴多斯、加拿大、刚果、埃及、爱尔兰、墨西哥、缅甸、塞内加尔、东帝汶和特立尼达和多巴哥。伍德赛德已开始撤出我们在缅甸、秘鲁和爱尔兰的头寸,总面积约为8,426,000英亩(净值为3,670,000英亩)。如果Woodside不投产或采取任何其他行动来延长许可证和特许权的期限,在截至2024年12月31日、2025年和2026年12月31日的年度内,约248,000英亩(净值200,000英亩)、1,333,000英亩(净值615,000英亩)和784,000英亩(净值452,000英亩)的未开发英亩将分别到期。交货承诺伍德赛德的合同要求交付固定数量的原油、凝析油、天然气和天然气。伍德赛德打算通过生产或购买第三方产品来履行其短期和长期义务。截至2023年12月31日,交付承诺如下: 天然气(MMBbbl)原油(MMbbl)凝析油(MMbbl)截至2028年12月31日的年度 2024年至2028年 336.5 7.22.23.8此后 327.6-总油气交付承诺 664.1 7.22.23.8 184年度报告


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生产下表详细介绍了截至2023年12月31日、2022年和2021年12月31日的三个年度的产品和地理位置。扣除适用的特许权使用费、燃料和照明弹后,这些数量是适销对路的产品。单位生产的平均生产成本和单位生产的平均销售价格也包括在这些时期中的每个时期。20231 20221 20212产量(MMboe) 液化天然气 澳大利亚 87.6 84.470.8国际 -总液化天然气 87.6 84.470.8管道天然气 澳大利亚 28.0 22.92.5国际 11.5 5.6- 管道天然气 39.5 28.52.5原油和凝析油 澳大利亚 22.7 24.017.3国际 29.1 14.7-原油和凝析油 51.8 38.717.3天然气液体(NGL) 澳大利亚 5.7 4.40.5国际 1.4 0.8-NGL总 7.1 5.20.5总石油产品 澳大利亚 144.0 135.791.1国际 42.1 21.1-总产量 186.1 156.891.1每生产BOE的平均销售价(美元/BOE)  液化天然气 澳大利亚 76.3 104.055.4国际 -总液化天然气 76.3 104.055.4管道天然气 澳大利亚 38.6 47.318.0国际 24.8 48.9-管道天然气 34.6 47.618.0原油和凝析油  澳大利亚 70.8 103.375.8国际 77.086.7-原油和凝析油 74.3 97.075.8天然气液体(NGL) 澳大利亚 38.3 40.6121.2国际 22.9 34.5-NGLS 35.2 39.7121.2总计 每生产BOE的平均生产成本(美元/BOE) 澳大利亚 (10.47.9国际 (8.5)16.9-每生产BOE的总平均生产成本3 (10.6)11.27.9 1包括从伍德赛德储量生产的186.1 Mboe,不包括从冥王星购买的原料气中的1.1Mboe通过冥王星-kgp 互连处理的非运营参与者。 2 2021年的产量已重新申报,以在扣除适用的特许权使用费、燃料和火炬后提供适销对路的产量。 3每个生产的BOE的平均生产成本包括与生产总碳氢化合物有关的直接和间接成本 以及将当地货币计价的成本转换为美元的外汇影响,但不包括将生产的碳氢化合物运输到销售点的成本、从价和遣散费。 伍德赛德能源集团有限公司185


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NPAT协调           下表总结了 2022年和2023年各行项目对NPAT贡献的差异。2022年报告的主要差异原因       6,498碳氢化合物销售收入       价格      (4442)降低所有产品的平均价格。体积      1,628笔主要费用来自必和必拓石油资产的额外贡献,部分抵消      通过在 Ngujima-Yin, NWS and Pluto. Other operating revenue      (9)  Primarily due to a decrease in shipping and other revenue. Cost of sales      (979) Primarily due to higher depreciation expense, partially offset by lower trading costs driven      by lower commodity prices. Other income      (413) Primarily the profit on sale of 49% of the Pluto Train 2 Joint Venture recognised in 2022. General administrative costs      338  Primarily due to merger transaction and integration costs recognised in 2022. Other      808  Primarily driven by lower commodity hedge losses. Income tax and PRRT       1,048 Primarily due to lower revenues and recognition of the Trion deferred tax asset (DTA),      offset by derecognition of the Pluto PRRT DTA. Impairment and impairment reversals  (2,817) Due to impairments recognised on Shenzi, Wheatstone and Pyrenees. 2023 reported NPAT       1,660 2023 NPAT adjustments      1,660 Adjustments for Shenzi, Wheatstone and Pyrenees impairment, net of tax ($1,533 million)      and derecognition of Pluto PRRT DTA offset by the recognition of the Trion DTA. 2023 underlying NPAT      3,320 EMPLOYEES As at 31 December 2023, Woodside had approximately 4,667 employees, the majority of whom are located in Australia and the United States of America (USA). The increase in the number of employees from 2022 was due to general workforce growth to support Woodside’s operations and projects. Woodside regularly engages with our workforce and supports freedom of association. Our employees are free to join or not to join a labour union. Woodside strives to maintain a positive relationship with employees and labour unions. Woodside believes that the relationship between its management and labour unions is generally positive. Employment region (number of staff by region)1,2 2023 20222021 Australia 3,563 3,3383,660 Africa and Middle East 57 5035 Asia 77 7148 Caribbean3 105 108NPR Europe 24 118 Americas4 841 84913 Total 4,667 4,4273,764 Total number of contractors (TPCs) 474 394267 1 Vacation students, cadets and scholarship students are included in relevant metrics where appropriate.  2 ‘Secondees in’ are excluded from these metrics; ‘secondees out’ are included. 3 NPR stands for ‘not previously reported’. 4 The United States and Canada region has been renamed to Americas. This region captures employees in Mexico.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK In the normal course of business, Woodside is exposed to commodity price, foreign currency exchange rate and interest rate risks that could impact Woodside’s financial position and results of operations. Woodside’s risk management strategy with respect to these market risks may include the use of derivative financial instruments. Woodside uses derivative contracts to manage commodity price volatility, foreign exchange rate volatility on capital expenditure plans and interest rate exposure on financing activities. Actual gains and losses in the future may differ materially from the sensitivity analyses based on changes in the timing and amount of commodity price, foreign currency exchange rate and interest rate movements and Woodside’s actual exposures and derivatives in place at the time of the change, as well as the effectiveness of the derivative to hedge the related exposure. Commodity price risk management Woodside’s revenues are primarily derived from sales of LNG, crude oil, condensate, pipeline gas and NGLs. Consequently, Woodside’s results of operations are strongly influenced by the prices it receives for these products, which in the case of oil and condensate are primarily determined by prevailing crude oil prices and in the case of pipeline gas, NGLs and LNG are primarily determined by prevailing crude oil prices as well as some fixed pricing and other price indexes (such as Henry Hub and the Japan Korea Marker). For the year ended 31 December 2023, the majority (approximately 72%) of Woodside’s production was attributed to natural gas, comprising LNG, NGLs and pipeline gas and the remaining portion (approximately 28%) of Woodside’s production was attributed to oil and condensate. 186 ANNUAL REPORT 2023


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LNG market conditions including, but not limited to, supply and demand, are unpredictable and are beyond Woodside’s control. In particular, supply and demand for and pricing of LNG, remain sensitive to energy prices, external economic and political factors, weather, climate conditions, natural disasters (including pandemics), timing of FIDs for new operations, construction and start up and operating costs for new LNG supply, buyer preferences for LNG, coal or crude oil and evolving buyer preferences for different LNG price regimes, and the energy transition. Buyers and sellers of LNG are increasingly more flexible with the way they transact, and contracts may involve hybrid pricing that is linked to other indices such as the Intercontinental Exchange (ICE) Brent Crude deliverable futures contract (oil price) or the Japanese Crude Cocktail, which is the average price of customs-cleared crude oil imports into Japan as reported in customs statistics. Typically, only LNG supplied from the US was based on a component linked to movements in the US Henry Hub plus certain fixed and variable components. This type of pricing structure may become a component of the weighted average price into Asia and other markets. This is since LNG supply and trade has globalised and increasingly the lowest cost supply is setting the floor for long-term average global natural gas prices with transportation costs accounting for regional differences. This marginal supply is predominantly from the United States, indirectly pegging global gas prices and Asian spot LNG prices to the Henry Hub marker which could adversely affect the pricing of new LNG contracts and potential future price reviews of existing LNG contracts. Tenders may also be used by suppliers and buyers, typically for shorter-term contracts. In addition, long-term LNG contracts typically contain price review mechanisms which sometimes need to be resolved by expert determination or arbitration. The use of these independent resolution mechanisms is likely to be more prevalent in volatile commodity markets. Alternatives to fossil fuel-based products for the generation of electricity, for example nuclear power and renewable energy sources, are continually under development and, if these alternatives continue to gain market share, they could also have a material impact on demand for LNG, which in turn may negatively impact Woodside’s business, results of operations and financial condition in the longer-term. Oil prices can be very volatile, and periods of sustained low prices could result in changes to Woodside’s carrying value assumptions and may also reduce the reported net profit for the relevant period. The price of crude oil may be affected by factors beyond Woodside’s control. These include worldwide oil supply and demand, the level of economic activity in the markets Woodside serves, regional political developments and military conflicts (including the ongoing Russia-Ukraine conflict), weather conditions and natural disasters, conservation and environmental protection efforts, the level of crude oil inventories, the ability of OPEC and other major oil-producing or oil-consuming nations to influence global production levels and prices, sanctions on the production or export of oil, governmental regulations and actions, including the imposition of taxes, trade restrictions, market uncertainty and speculative activities by those who buy and sell oil and gas on the world markets, commodity futures trading, availability and capacity of infrastructure, supply chain disruptions, processing facilities and necessary transportation, the price and availability of new technology, the availability and cost of alternative sources of energy, and the impact of climate change considerations and actions towards energy transition on the demand for key commodities which Woodside produces. The transition to lower carbon sources of energy in many parts of the world (driven by ESG and climate change concerns) may affect demand for Woodside’s products including crude oil, natural gas and LNG. In turn, this may affect the price received (or expected to be received) for these products. Material adverse price impacts (including as a result of the energy transition) may affect the economic performance (including as to margins and cash flows) of, and longevity of production from, Woodside’s existing and future production assets, and ultimately the financial performance of Woodside. It is impossible to predict future crude oil, LNG and natural gas price movements with certainty. A low crude oil price environment or declines in the price of crude oil, LNG and natural gas prices, could adversely affect Woodside’s business, results of operations and financial condition and liquidity. They could also negatively impact its ability to access sources of capital, including equity and debt markets. Those circumstances may also adversely impact Woodside’s ability to finance planned capital expenditures, including development projects, and may change the economics of operating certain wells, which could result in a reduction in the volume of Woodside’s reserves. Declines in crude oil, LNG and natural gas prices, especially sustained declines, may also reduce the amount of oil and gas that it can produce economically, reduce the economic viability of planned projects or assets that it plans to acquire or has acquired, and may reduce the expected value and the potential commerciality of exploration and appraisal assets. Those reductions may result in substantial downward adjustments to Woodside’s estimated proved reserves and require additional write-downs of the value of its oil and gas properties. Sales contracts with the National Gas Company of Trinidad and Tobago relating to production from Woodside’s Trinidad and Tobago operations are partially linked to ammonia pricing. In addition there is a Western Australian domestic gas sales contract linked to urea pricing. Similar to crude oil, LNG and natural gas, it is impossible to predict future ammonia and urea prices with certainty. There can be no assurance that Woodside will successfully manage its exposure to commodity prices. There is also counterparty risk associated with derivative contracts. If any counterparty to Woodside’s derivative instruments were to default or seek bankruptcy protection, it could subject a larger percentage of Woodside’s future oil and gas production to price changes and could have a negative effect on Woodside’s financial performance, including its ability to fund future projects. Whether Woodside engages in hedging and other oil and gas derivative contracts on a limited basis or otherwise, Woodside will remain exposed to fluctuations in crude oil prices. Foreign exchange and interest rate risk management Refer to note A and note C in the Notes to the Financial Statements for further information on foreign exchange and interest rate risks. WOODSIDE ENERGY GROUP LTD 187


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网络安全我们的网络复原力流程和风险管理伍德赛德和S管理来自网络安全威胁的重大风险的方法已整合到我们的整体风险管理流程中,如第4.1.6节披露的风险管理和内部控制。伍德赛德S的网络安全弹性和风险管理战略和流程基于美国国家标准与技术研究院(NIST)的网络安全框架。伍德赛德S网络复原力流程包括集团范围内有关网络安全事项的各种政策、程序和指导方针。这些文档在伍德赛德管理系统内发布,旨在:1.设计、构建和维护伍德赛德S信息技术(IT)、运营技术(OT)和工业物联网系统,并采用适当的网络安全控制来支持 机密性、完整性和可用性。2.在防范、发现、分析和应对网络安全事件的同时,监测和加强伍德赛德和S的网络安全态势。3.在整个伍德赛德嵌入网络安全文化,并促进行业协作。4.确保遵守所有适用的法律。这一过程涉及五项关键活动:识别、保护、检测、反应和恢复。除网络复原力流程外,WMS中记录的数据、信息和系统管理流程还包括伍德赛德信息技术系统使用条件程序。本程序规定了适用于伍德赛德·S IT、OT和数字系统使用的伍德赛德·S强制性条件。伍德赛德使用与第3.9节所述相同的伍德赛德风险管理流程来管理网络安全风险。我们的网络复原力流程保证伍德赛德S网络安全团队聘请第三方 供应商作为我们网络复原力流程的一部分,以执行各种技术评估,如渗透测试。作为这些评估的一部分,第三方测试我们的内部和外部防御,并帮助我们识别我们环境中的任何弱点和漏洞。这些评估结果对风险进行了排名,并对补救措施进行了优先排序。伍德赛德内部审计小组每两年进行一次网络安全审计。内部审计职能聘请 外部专业人员进行审计。最近一次网络安全审计于2023年结束。第三方网络安全风险管理Woodside识别和管理与第三方访问、存储和处理Woodside数据相关的网络安全威胁的风险,通过前期网络安全评估流程,利用独立验证的安全计划,包括ISO 27001认证和SOC 2合规性,并通过合同条款和条件。这包括完成年度网络安全培训的要求。网络安全风险、威胁或之前网络安全事件的重大影响网络安全威胁的风险可能会对伍德赛德·S的经营战略、经营业绩和财务状况产生重大影响。这一风险在第3.9节风险因素中进行了描述。伍德赛德持续监控其数字信息格局,并采取了各种威胁检测措施。伍德赛德不知道有任何网络安全事件或威胁已经或合理地可能对我们的业务战略、运营结果或财务状况产生重大影响。政府法规伍德赛德S的资产和勘探、开发、开采和生产经营都受到政府和监管机构实施的广泛法律法规的约束。开采和加工石油和天然气的能力对我们的业务至关重要。我们通过与拥有石油或天然气矿藏的政府签订许可证或租约,获得获得土地和开采产品的权利。通常,勘探石油和天然气的权利伴随着在勘探上花费一定数额的资金或从事特定勘探活动的义务。权利的条款,包括权利的期限,取决于相关政府的法律或与相关政府谈判的条款。根据PSC,政府根据PSC S条款将勘探、开发和生产活动的独家执行权授予承包商。当成功时,承包商被允许使用特定的188年度报告2023


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设定生产的石油和天然气的百分比,以回收其资本和运营支出,通常称为成本石油。‘’ 剩余产量由政府和承包商按照政府确定的比例分配,并在PSC中规定。PSC还可能包括额外的财政条款,如特许权使用费、生产奖金和税收待遇,以及 处理国内供应义务、本地含量、计量和估价的其他合同条款。PSC是承包商与政府协商的双边合同,因此每个合同的条款都不相同。适用的 法律和法规,以及伍德赛德根据这些法律需要获得的任何许可,可能要求伍德赛德在各种操作实践中识别、避免、减轻和披露环境风险,其中包括,除其他外,通过 在开始活动前寻求和获得许可,限制空气和水排放以及废物排放,限制类型,可以利用或释放到环境中的各种物质的数量和浓度, 处理对受保护物种或文化资源的潜在或实际影响,在某些情况下监测或补救污染,建立并遵循某些检查、测试,维护和退役 协议,以及披露某些操作实践。此外,我们运营所需的环境许可证可能会受到第三方的法律质疑,此类质疑可能会对我们的运营造成重大不利影响, 此类质疑会延迟或阻止获得我们运营所需的批准或许可证,或以其他方式需要增加成本以获得此类批准或许可证。 此外,联合国(UN)安全理事会和/或包括英国、美国、欧盟(EU)、中国和澳大利亚在内的各国政府不时对某些国家、实体或个人采取某些贸易制裁措施,这些措施可能会限制我们向,和/或我们从这些国家、实体或个人购买商品或服务的能力。本摘要重点介绍澳大利亚和美国的监管制度以及塞内加尔的某些监管制度。它不是这些司法管辖区监管制度的完整摘要,也不是适用于Woodside的立法和法规的完整列表。Woodside还在其拥有资产和业务的每个司法管辖区不同程度地受环境和其他法规的约束。澳大利亚在澳大利亚,石油勘探和开发是在一个法律框架内进行的,其特点是联邦政府和州政府或地区政府之间的职责分工。在岸上和 领海基线三海里内进行的勘探和生产活动由各个州或领土政府负责。澳大利亚联邦政府对三海里领海以外的澳大利亚海上石油勘探和生产负有立法责任,该海域包括与伍德赛德公司海上活动最相关的区域。’此外,Woodside在维多利亚州和西澳大利亚州有某些陆上业务,这些业务受各种州法律的约束。环境法规伍德赛德公司的澳大利亚业务受联邦、州和地方环境法律法规的约束。’ 对于联邦管辖范围内的勘探钻探和地震活动,国家海上石油安全和环境管理局(NOPSEMA)(一个独立的法定机构)接受的环境计划中概述了这一点;随着作业进入施工、调试和生产阶段,提交审批的初始文件须包括整个海上项目建议书和新的或修订的环境计划。在海上项目建议书获得批准后,要求 提交每项活动的后续环境计划。 这些法律和法规还限制了与海洋和陆地活动有关的各种物质的类型、数量和浓度;限制或禁止在某些环境敏感或保护区及其附近进行钻探和地震或生产活动;并对石油、天然气和石化作业造成的污染或其他未经授权的环境影响施加刑事和民事责任。《2007年国家温室气体和能源报告法》(Cth)要求满足某些报告阈值的公司报告有关温室气体(GHG)排放和能源生产和消费的公司信息,作为单一的国家报告计划的一部分,并建立了保障机制,旨在将某些GHG排放量保持在或低于 澳大利亚最大的工业设施的法定限值,即基准。’2023年3月,《2023年保障机制(抵免)修正法案》获得通过,该法案自2023年7月1日起对保障机制进行改革,旨在减少 澳大利亚最大工业设施的范围1温室气体排放,其轨道符合澳大利亚温室气体减排目标,即到2030年比2005年水平低43%,到2050年实现净零排放。’’澳大利亚公众持续向 政府施加压力,要求其加快碳排放减少计划。因此,澳大利亚气候变化监管的未来及其可能对伍德赛德公司业务产生的影响仍然存在重大不确定性。’伍德赛德能源 集团有限公司189


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此外,澳大利亚的环境法律和法规还包括对钻井设备、加工设施、管道和运输船操作导致的空气排放和水排放的限制。这些法律还规范危险材料和一般废物的使用、管理和处置;禁止未经 批准清除原生植被;管理生物多样性,管理和授权对原住民遗产的影响;并要求伍德赛德制定和实施安全和环境管理计划。伍德赛德被要求提供债券或维持其他形式的财务保证,以恢复, clean-up or pollution prevention work that may be necessary as a result of the construction, operation, decommissioning or removal of a pipeline or other infrastructure and to report, monitor or remediate contamination under certain circumstances. Woodside is subject to ‘strict liability’ for oil spills, rendering it liable without regard to potential negligence or fault and may be subject to fines and other penalties for breaches of laws, regulations, licences or other approvals. The requirements imposed by environmental laws and regulations are subject to change and have tended to become increasingly restrictive over time. The modification of existing foreign or domestic laws or regulations or the adoption of new laws or regulations curtailing exploratory or development drilling for oil and gas for economic, political, social, environmental or other reasons could have a material adverse effect on Woodside’s business, financial condition or results of operations. Fair Work Act and other related amendments A significant number of changes to the Fair Work Act 2009 (Cth) (FW Act) and other related laws have been introduced over the past year. In December 2022, the Australian Federal Government passed the Fair Work Legislation Amendment (Secure Jobs, Better Pay) Act 2022 (Cth) (SJBP Act) which introduced a raft of amendments into the FW Act with phased commencement dates over the course of 2023. All key provisions of the SJBP Act have now become effective. Key material employment changes to the FW Act arising from the SJBP Act included expanded rights for employees to enforce flexible working arrangements, new restrictions on the use of fixed term (including ‘maximum term’) employment contracts, prohibitions against pay secrecy, expanding the protected attributes (namely gender identity, intersex status and breastfeeding) against which discriminatory and other conduct are prohibited, broadening the ability of employees to extend and enforce unpaid parental leave, and providing additional avenues for workers to seek recourse against sexual harassment. The sexual harassment-related amendments in particular complement the commencement in December 2022 of a new positive duty to prevent sexual harassment in the Sex Discrimination Act 1984 (Cth) which the Australian Human Rights Commission can enforce from 12 December 2023. Additionally, the Australian Human Rights Commission Amendment (Costs Protection) Bill 2023 (Cth) is currently before Parliament and, if passed, will reduce the financial barriers for sexual harassment complainants to bring claims. The SJBP Act also introduced a series of significant industrial relations changes to enterprise bargaining, including expanding the ability of employees and unions to seek multi-employer enterprise agreements, broadening the power of the Fair Work Commission to resolve (through mediation or conciliation) bargaining disputes before industrial action is taken and to intervene and make workplace determinations where bargaining becomes ‘intractable’. Other changes to bargaining introduced by the SJBP Act included amendments making it easier for employee bargaining representatives to commence bargaining to renew existing single-enterprise agreements, changes to the Fair Work Commission’s enterprise agreement approval-related requirements (including consideration of whether a proposed agreement has been genuinely agreed to and passes the ‘总收入’test) and substantially restricting the ability of employers to terminate nominally-expired enterprise agreements. In June 2023, the Fair Work Legislation Amendment (Protecting Worker Entitlements) Act 2023 (Cth) was introduced, bringing further changes to the FW Act. Key changes arising from this Act include the expansion of unpaid parental leave rights (from 1 July 2023) and enshrining superannuation payments as an enforceable National Employment Standard under the FW Act (from 1 January 2024). A further package of significant reforms is contained in the Australian Federal Government’s Fair Work Legislation Amendment (Closing Loopholes) Act 2023 (Cth) (Closing Loopholes Act). While various key aspects of the Closing Loopholes Act are the subject of a Senate Committee Inquiry (to be concluded from February 2024 onwards), numerous reforms contained in this reform package passed both houses of Parliament on 7 December 2023. Key provisions that have passed include new ‘same job, same pay’ provisions which give the Fair Work Commission the ability to make orders upon application requiring employers (excluding service contractors) to pay their employees who perform work for a ‘regulated host’ the same rate of pay as employees of that host (provided that the host’s employees perform work of the same kind). Among other provisions, new rights for workplace delegates to paid time off to attend training as well as reasonable time and access to employer facilities to communicate with eligible union members have also passed, as has a new criminal wage theft offence in respect of intentional underpayments. The Closing Loopholes Act received Royal Assent on 14 December 2023. As such, many of the amendments from the Closing Loopholes Act – excluding the provisions relating to wage theft – commenced on 15 December 2023 (although same job, same pay-related regulated labour hire arrangement orders can only take effect on and after 1 November 2024). Proposed outstanding amendments that are the subject of the Senate Committee Inquiry, include changes to the definition of employment (including casual employment), increased civil penalties for underpayment contraventions, new right of entry rights relating to suspected underpayments and further limitations to the Fair Work Commission’s powers to reduce employee entitlements in the context of intractable bargaining disputes. 190 ANNUAL REPORT 2023


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伍德赛德认为,它完全有能力确认其遵守在过去一年中引入的众多新的就业和劳资关系义务 。展望未来,预计与合规相关的需求将增加,特别是考虑到预计2024年将进行进一步改革。退役责任修正案2021年9月2日, 澳大利亚联邦议会通过了《2021年海上石油和温室气体储存修正案(标题管理和其他措施)法案》(Cth),其中包括修订《海上石油和温室气体储存法案》(Cth) (OPGGSA)以扩大后续责任条款。该等修订自二零二二年三月二日起生效。扩大的后续责任制度使NOPEMA和负责的联邦部长能够召回所有所有权所有者、前所有权所有者及其各自的相关团体法人和相关人员,以便在所有权区域开展退役活动。‘’这些权力的适用具有追溯力,适用于目前有效的所有权 以及2021年1月1日或之后停止有效的所有权。Santos Barossa判决和环境计划2022年12月,澳大利亚联邦法院合议庭在Santos NA Barossa Pty Ltd诉Tipakarpa案中作出判决 [2002]FCAFC 193(上诉决定)。上诉判决决定决定了与NOPEMA接受海上石油活动环境计划相关的咨询要求的某些方面,这是 OPGGSA的要求。随后,NOPEMA为工业界出版了一份题为"环境规划咨询"的指导方针。“”由于这些事件,伍德赛德在获得 英联邦水域石油活动的环境计划方面遇到了延误。2023年9月,澳大利亚联邦法院在库珀诉国家海洋石油安全和环境管理局(No.2)案中, [2023]FCA 1158,发现NOPSEMA公司决定 有条件地接受伍德赛德公司与斯卡伯勒项目相关的地震勘测环境计划是无效的。’’伍德赛德是这件事的当事人。Woodside于2023年10月提交了该活动的修订环境计划。 伍德赛德的修订环境计划于2023年12月获得NOPEMA的认可,并于2023年12月根据认可的环境计划完成工作。’有关 政府法规和其他法律发展相关风险的更多信息,请参阅第3.9节"风险因素"。–国内天然气储备政策根据西澳大利亚州政府于2006年推出的政策(WA国内天然气政策), 作为LNG项目所需的州批准的条件,需要保留相当于LNG出口项目LNG产量15%的天然气供国内使用。该政策通常通过项目提议者和国家之间签订的国内天然气承诺协议来实施,允许 就 逐个案例basis regarding the method by which the LNG project proponents fulfil their domestic gas commitments, including from alternative sources. Woodside and (where applicable) its joint venture participants have domestic gas contractual commitments in place with the Western Australian State Government in respect to the North West Shelf (NWS), Pluto LNG, Scarborough and Wheatstone projects. In 2015, the NWS State Agreement (North West Gas Development (Woodside) Agreement 1979) was amended to include a new domestic gas commitment of 15% (or lesser approved amount) of total LNG quantity approved for use, supply or sale overseas to bring the NWS Project in line with the WA Domestic Gas Policy. In 2006, in connection with the final investment decision taken in respect of the Pluto LNG project, Woodside entered into an arrangement with the Western Australian State Government to market and make available for supply a quantity of domestic gas from Pluto, provided that Woodside was not required to supply domestic gas if it is not commercially viable to do so. In January 2021, Woodside signed a further agreement with the Western Australian State Government in which Woodside agreed to market and make available 45.6 PJ of additional domestic gas from its share of NWS Project gas, separate and in addition to the 2015 commitment from the NWS Joint Venture. In November 2021, Woodside signed a further domestic gas commitment agreement with the Western Australian State Government with respect to the Scarborough project pursuant to which, consistent with the WA Domestic Gas Policy, the Scarborough Joint Venture will make gas equivalent to 15% of its LNG exports available to the domestic market. In January 2021, Woodside signed a further domestic gas commitment agreement with the Western Australian State Government with respect to the Pluto acceleration project pursuant to which, consistent with the WA Domestic Gas Policy, Woodside will make gas equivalent to 15% of its LNG exports processed at the NWS Project as part of the Pluto acceleration project available to the domestic market. Woodside also has domestic gas commitments in respect to its interest in the Wheatstone LNG Project under a 2011 agreement with the Western Australian State Government. Additional major legislation and regulations Woodside’s Australian offshore operations beyond coastal waters are primarily governed by the OPGGSA and related legislation, which establishes a joint authority (Joint Authority) whereby relevant Australian state, territory and federal governments cooperate in the administration and supervision of petroleum activities in offshore areas beyond coastal waters. The OPGGSA provides for the grant of exploration permits, retention leases, production licences, pipeline licences and facilities licences within the areas of the OPGGSA’s jurisdictional operation. Within the coastal waters, petroleum operations are covered by the relevant state or Northern Territory legislation that is substantively similar to the OPGGSA. The Offshore Petroleum and Greenhouse Gas Storage (Resource Management and Administration) Regulations 2011 (Cth) contain resource management provisions, including a requirement for the holder of a production licence to have in place a Field Development Plan approved by the Joint Authority before petroleum production can commence. WOODSIDE ENERGY GROUP LTD 191


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S在伍德赛德的许多业务依赖管道许可证,将石油和天然气从生产点输送到加工设施和相关市场。如上所述,OPGGSA还规定在OPGGSA和S管辖的业务范围内发放管道许可证。西澳大利亚州沿海水域内的管道根据1982年《石油(水下土地)法》(WA)获得许可 ,维多利亚州沿海水域内的管道根据《2010年离岸石油和温室气体储存法案》(VIC)获得许可。西澳大利亚的陆上管道根据1969年《石油管道法》(WA)获得许可,维多利亚州的陆上管道根据2005年《管道法》(VIC)获得许可。伍德赛德还须遵守以下法律,其中包括:各种石油税,包括特许权使用费、消费税、临时税和石油资源租赁税(PRRT)。2023年5月,澳大利亚政府宣布了旨在确保海上液化天然气项目在自第一次生产起7年后支付最低PRRT付款的规定。规则 计划从2023年7月1日起生效。对PRRT立法的相关修正案于2023年11月16日提交联邦议会。目前尚不清楚这些修正案何时会获得皇室批准。根据法律,这些规则预计将从2023年7月1日起适用于冥王星液化天然气项目,并从2024年7月1日起适用于惠斯通液化天然气项目。公告还包括承诺重新修订《石油资源租金税收评估条例》(GTP条例)。销售天然气加工成液化天然气的价格和收费安排的处理根据GTP规例确定。2023年12月22日,澳大利亚政府公布了重新修订的GTP法规的曝光草案,以征求意见。 该法案最近还被2023年7月11日生效的《竞争和消费者(天然气市场守则)条例2023(Cth)(天然气守则)》修订,允许在澳大利亚东部天然气市场实施天然气价格控制。目前,Woodside生产并供应给澳大利亚东部天然气市场的天然气价格上限为12美元/GJ,直到2025年7月1日 。澳大利亚竞争和消费者委员会可能每两年更新一次价格上限。《天然气守则》还引入了强制性行为守则,为 批发天然气合同的商业谈判确立了最低行为和流程标准,包括诚信义务和不合理定价条款。‘’• 澳大利亚国内天然气安全机制(ADGSM),根据海关规定,《1958年(Cth)(禁止出口)条例》 和海关(禁止出口)(澳大利亚国内天然气安全机制的运作)指南2023(Cth),根据该指南,澳大利亚政府可以要求液化天然气项目禁止出口或寻找抵消天然气来源,以确保 有足够的天然气供应供家庭使用。 ADGSM旨在作为市场解决方案和其他监管干预措施失败时的最后手段。• 保护 澳大利亚原住民及其文化遗产权利和利益的法律。自1992年以来,澳大利亚普通法承认,在某些情况下,澳大利亚原住民可以根据其传统 法律和习俗对土地和水域拥有权利和利益。1993年《土著产权法》(联邦)和补充州立法承认和保护土著产权持有人和登记的土著产权申请人的土著产权权利和利益。澳大利亚 州和联邦政府的多项立法保护澳大利亚土著文化遗产、权利和获得土地的权利,其中许多法律都需要审查和修改,以确保 澳大利亚原住民更多地参与可能影响文化遗产和其他权利和利益的决策。• 大日出特别制度(GSSR)是根据2019年8月30日生效的《海洋边界条约》设立的。Woodside持有 产品分享合同和保留租赁,涵盖其在GSSR内的石油利益,受澳大利亚/东帝汶联合行政控制。• 1975年《外国收购和收购法》(Cth)(FATA)、FATA下的法规 和澳大利亚的外国投资政策,旨在鼓励不违背澳大利亚国家利益的外国投资。’ • 在州和联邦司法管辖区都有关于工作健康和安全(WHS)的立法,有单独的陆上和海上 法规。WHS法律旨在保护工人的健康和安全,规定所有有能力参与工作场所风险管理的各方(包括设备和物质的制造商和供应商,以及雇主和工人(包括雇员和承包商))都有义务。’除其他事项外,Woodside作为陆上和海上设施的运营商,需要制定并遵守全面的安全案例手册,其中描述 设施,并提供与设施相关的危险和风险的详细信息、风险控制和安全管理系统,以最大限度地降低相关风险。‘’• 国家立法对长期服务假、工人补偿以及反歧视和平等机会等事项作出了规定。’• OPGGSA还为沿海水域以外的近海区域CCS和CCUS项目以及评估许可证的授予、 持有租约和注入许可证提供了立法框架。2023年11月29日,西澳大利亚州政府最近提出了《2023年石油立法修正案》,以实现西澳大利亚州温室气体的运输和地质储存。192 2023年度报告


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美国在美国,众多联邦机构监管该行业的特定部分和伍德赛德·S美国 业务。美国联邦政府直接监管联邦土地上碳氢化合物权益的开发,包括美国墨西哥湾(GOM)和外大陆架(OCS)其他地方的土地。最近几年的联邦租赁活动一直受到政治审查和动机、重大不确定性、延误和法律挑战的影响,涉及气候变化对新的近海勘探和生产的潜在影响,或与GOM租赁拍卖相关的联邦环境审查是否充分。伍德赛德还受到以下法律和监管机构的约束。《外大陆架土地法》(OCSLA)规定伍德赛德和S在GOM的联邦海上石油和天然气租约上的碳氢化合物活动。OCSLA授权内政部(DOI)通过其机构安全和环境执法局(BSEE)、海洋能源管理局(BOEM)和自然资源税务局(ONRR)管理和制定关于OCS矿物勘探和开发的法规。OCS的租约包含相对标准化的条款,根据OSCLA的授权,BOEM基于竞争性招标通过预定的租赁销售授予租约,并要求遵守详细的BSEE和BOEM法规以及根据各种联邦法律发布的命令,包括国家环境政策法(NEPA)和海岸区管理法(CZMA)。对于某些勘探和开发活动,承租人还必须获得美国环境保护局(EPA)等机构的环境许可。某些OCS 活动也受美国海事法的监管,由美国海岸警卫队监管。此外,近海管道,包括那些位于GOM的管道,受到联邦监管委员会(FERC)和美国交通部下属的管道和危险材料安全管理局(PHMSA)的管辖。BSEE还对其管辖范围内的海上管道采用了涵盖类似事项的法规。 此外,我们在GOM的美国业务受到与封堵和废弃油井以及退役海上结构和设备相关的广泛要求。我们可能被要求提供实质性的财务保证,如担保保证金,或以其他方式证明支持这些退役义务的财务能力,例如通过获得保险,其成本可能是巨大的。此外,BOEM目前正在考虑通过拟议的 更新的财务保证法规,增加其补充担保要求。任何此类增加通常都会增加我们需要提供的担保金额,从而推高我们的运营成本,进而强调担保债券市场的能力,以提供足够的债券来满足海上石油和天然气行业由此产生的需求。环境法规《清洁空气法》和类似的州法律法规通过发放许可证和其他授权要求来管理各种空气污染物的排放。自2009年以来,环保局一直在监测和管理石油和天然气部门某些来源的温室气体排放,包括二氧化碳和甲烷,因为它们与气候变化有关。此外,国际气候努力,包括2015年《巴黎协定》以及2021年和2022年《联合国气候变化框架公约》缔约方大会,已导致许多国家承诺减少温室气体排放,并呼吁缔约方取消某些化石燃料补贴,并采取进一步行动non-carbon dioxide GHGs. In August 2022, President Biden signed into law the Inflation Reduction Act of 2022 (IRA), which expands policy support and incentives for deployment of CCUS, hydrogen and other low-carbon projects, including several enhancements to federal tax credits. The IRA also establishes a charge on methane emissions above a certain methane intensity threshold for facilities that report their GHG emissions under the EPA’s GHG Emissions Reporting Program Part 98 regulations. The methane emissions charge will be imposed beginning with respect to emissions reported for calendar year 2024. The methane emissions charge could increase our operating costs, which could adversely impact our business, financial condition and cash flows. In December 2023, the EPA published a final rule to reduce methane and other pollution from oil and natural gas operations. Among other things, the final rule will phase out routine flaring of natural gas from new oil wells, require all well sites and compressor stations to be routinely monitored for leaks and provide companies greater flexibility to use innovative and cost-effective methane detection technologies. The IRA and the final rule will impact Woodside’s Shenzi asset and any future acquired GOM-operated assets. The exploration, production, and transportation of crude oil and natural gas involves risk that hazardous liquids or flammable gases may be released into the environment and may cause substantial harm to the environment, natural resources, or human health and safety. Such incidents, as well as failure to comply with applicable environmental laws and regulations, may result in material expenditures for response actions, significant government civil or criminal fines and penalties, liability to government agencies for natural resources damages, and significant business interruption. In addition, a spill on or related to our properties and operations could expose us to joint and several and strict liability, without regard to fault. Existing and new laws and regulations could require us to evaluate and upgrade existing infrastructure and operational practices on an accelerated basis or pursue additional capital projects, any or all of which could result in increased operating costs, which in turn could have a material adverse effect on our business, financial condition or results of operations. Laws and regulations are frequently subject to change, and the general trend in the United States has been for these governmental agencies to continue to evaluate and, as necessary, develop and implement new, more restrictive permitting, performance and disclosure requirements, particularly with respect to the protection of the environment, GHG emissions, natural resources, and worker health and safety. The 2024 US election cycle (including a presidential election) contributes to uncertainty on the future WOODSIDE ENERGY GROUP LTD 193


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监管变革的方向。此外,海上风电和碳封存有可能增加 OCS的竞争性用途,这可能会限制海上石油和天然气运营的未来机会。由于经济、政治、社会、环境或其他原因,修改现有法律或法规,或采纳新法律或法规,限制或对石油和天然气勘探或开发钻探施加更大限制 ,可能会对我们的业务、财务状况或经营业绩产生重大不利影响。塞内加尔在塞内加尔,伍德赛德公司的PSC和勘探, 勘探,开采和运输碳氢化合物,以及这些活动的税收规则,主要受第1999号法律管辖。’ 98-05 dated 8 January 1998 (Petroleum Code) and its implementing decree no. 98-810 dated 6 October 1998. The Petroleum Code determines that the Senegalese Ministry of Petroleum and Energy is the competent authority for its implementation and is responsible for authorising activities for oil and gas prospecting, exploration, exploitation and transportation. While a revised Petroleum Code was introduced in 2019, the terms of that legislation state that any PSC issued prior to the introduction of the 2019 Petroleum Code retain their legal regime, and as such, the 1998 Petroleum Code continues to apply to Woodside’s PSC. There is also other legislation and regulation that applies to Woodside’s activities in Senegal including, without limitation, in respect of the environment and local content requirements. MATERIAL LIMITATIONS Woodside has certain obligations as part of its operations in Western Australia to provide natural gas into the Western Australian domestic market. Please refer to ‘Government regulations—Domestic gas reservation policy’ in this section for further information. Woodside is subject to ordinary course production sharing contract limitations in Senegal. Refer to ‘Government regulations - Other jurisdictions’ in this section for further information. SUMMARY OF MATERIAL LEGAL PROCEEDINGS Woodside is involved from time to time in legal proceedings and governmental investigations of a character normally incidental to its business, including claims and pending actions against it seeking damages, or clarification or prosecution of legal rights and regulatory inquiries regarding business practices. Insurance or other indemnification protection may offset the financial impact on Woodside of a successful claim. Except as set forth below, there are no governmental, legal or arbitral proceedings (including any such proceedings which are pending or threatened and of which Woodside is aware) which may have, or have had during the 12 months prior to the date of this report, a significant effect on Woodside’s financial position or profitability: • In June 2022, the Australian Conservation Foundation Incorporated (ACF) (represented by the Environmental Defenders Office Ltd) commenced Federal Court of Australia proceedings in relation to the environmental assessment of the Scarborough project. The ACF is seeking a final injunction to restrain Woodside from carrying out offshore project activities for the Scarborough project. The trial has been set down for an estimate of three weeks, commencing on 2 September 2024. • In addition, the proceedings arising from the application filed by the Conservation Council of Western Australia (CCWA) seeking judicial review of a decision by the CEO of the Western Australian Department of Water and Environmental Regulation to grant Woodside a works approval for the Pluto Train 2 project were settled in 2023. 194 ANNUAL REPORT 2023


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6.4除另有说明外,本节所载资料为截至二零二四年二月十三日的最新资料 。第100页中提到的公司名称或名称:‘’‘’ 195—202是指伍德赛德能源集团有限公司,这些页面上提到的股权和其他股权是指伍德赛德能源集团有限公司的股权。股权分配下表载列伍德赛德能源集团有限公司股东按股权规模、股东数目及股份数目的分配情况。股权规模持有人数目股份数目已发行股本1% 1千1,000 503,618 118,595,2896. 25 1,001千5,000 100,451 211,804,04511.15 5,001 10,000 11,202 77,790,0764.10 10,001 100,000 5,462 110,913,5905.84大于100,000 158 1,379,646,77172.66总计620,891 1,898,749,771100.00 1所有已发行股份附有投票权, – – – –    一对一不可出售股份有62,107名成员持有少于一批可出售股份(按2024年2月13日的收市价31. 13元计算)。  股东及股权的地域分布注册地址持有人数量股份数量占已发行资本的百分比澳大利亚602,134 1,886,776,36799.37新西兰7,530 6,333,8810.33联合王国3,225 2,130,1240.11美利坚合众国1,885 1,122,3220.06其他6,117 2,387,0770.13总计620,891 1,898,749,771100.00美国股权分类持有人数量股份数量占已发行资本的百分比 有投票权证券的注册持有人1,885 1,122,下表显示截至2024年2月13日,Woodside Energy Group Ltd按持股规模、 持有人及权利数量划分的权利分布。           持股规模持有人数量持有人数量已发行股权数量% 1千1,000 705 414,0602.87千1,001千5,000 3,275千5,001千10,000 243千1,589,69111.00千10,001千100,000 142千3,475,46524.06超过100,000 7千1,452,76110.06合计4,372 14,4444,802100.00伍赛德能源集团有限公司195 – – – –   


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下表载列于Woodside Energy Group Ltd股份登记册上市的20名最大普通股股东及其于二零二四年二月十三日的持股详情。已发行股东的股份%持有资本汇丰CAUTDY NOMINEES(AUSTRALIA)LIMITED 565,630,320 29.79 J P MORGAN NOMINEES AUSTRALIA PTY LIMITED 341,304,362 17.98 CITICORP NOMINEES PTY LIMITED 173,343,239 9.13 CITICORP NOMINEES PTY LIMITED       48,744,455 2.57公司名称有限公司38,168,780 2.01法国巴黎银行股份有限公司36,196,274 1.91法国巴黎银行股份有限公司    31,200,312 1.64 BNP PARIBAS NOMINEES PTY LTD ACF ClearStream 19,941,977 1.05 BNP PARIBAS NOMINEES PTY LTD   13,561,156 0.71汇丰 客户代理(澳大利亚)有限公司  13,363,475 0.70 CITICORP NOMINEES PTY LIMITED  9,617,598 0.51 BNPP NOMS PTY LTD HUB24海关服务有限公司8,617,134 0.45网络投资有限公司   7,606,775 0.40澳大利亚基金投资有限公司3,816,348 0.20 ARGO投资有限公司3,571,455 0.19澳大利亚 基金投资有限公司2,954,652 0.16网络投资有限公司     2,837,416 0.15共同信托有限公司2,798,294 0.15汇丰海关名称(澳大利亚)有限公司2,518,358 0.13汇丰 海关名称(澳大利亚)有限公司2,455,728 0.13 1,328,248,108 69.95主要股东向本公司发出的主要股东通知中披露的主要股东如下:最后通知日期 类别主要股东的所有权收到日期持有的股份1投票权1贝莱德集团(贝莱德集团,  —   及普通股2024年2月8日2024年2月133,581,2777.03附属公司) 贝莱德集团(贝莱德公司  和ADR 1:1 2024年2月8日2024年2月1,992,3680.11附属公司)Vanguard Group(The Vanguard Group,Inc.普通股2022年6月23日17年6月2022295,642,31225.037及其 控制实体)State Street Corporation及其附属公司普通股2022年9月6日202221年9月2022295,780,8355.04 1该等数字乃根据最新 适用主要股东通知中提供的拥有的数目及投票权计算。2如其最新主要股东通知中所述,Vanguard Group亦持有42,270股Woodside ADR股份。买入情况目前并无 市场回购。       受限制证券Woodside Energy Group Ltd并无任何受限制证券或受自愿托管发行的证券。 木工员工激励计划的市场购买1,2总股份支付平均价格支付平均价格购买股份数量购买期间员工每股(澳元)每股(美元)购买时间 计划2023年2月399,2023年3月399,500 36.5724.67399,500二零二三年八月1,533,121 37.6624.211,533,121总计2,332,121 37.3324.422,332,121 1购买这些股份是为了满足员工激励计划 的要求。2伍德赛德员工激励计划的市场购买总额为总股本的0.12%。196安南AL报告2023        


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ANNUAL GENERAL MEETING The 2024 Annual General Meeting (AGM) of Woodside Energy Group Ltd will be held on 24 April 2024. Details of the business of the meeting will be provided in the AGM notice. The AGM will be webcast live on the internet. An archived version of the webcast will be placed on the Woodside website to enable the proceedings to be viewed at a later time. The closing date for receipt of director nominations was 19 February 2024. DOCUMENTS ON DISPLAY Documents filed by Woodside on the ASX are available at asx.com.au and documents filed with the Financial Conduct Authority (FCA) in the UK, including copies of announcements made to the LSE, are available at data.fca.org.uk/#/nsm/ nationalstoragemechanism. Woodside files Annual Reports and other reports and information with the US Securities and Exchange Commission (SEC). These filings are available on the SEC’s website at sec.gov. Documents filed on the ASX or with the FCA or SEC are not incorporated by reference into this report. The documents referred to in this report as being available on our website, woodside.com, are not incorporated by reference and do not form part of this report. WOODSIDE ENERGY GROUP LTD Woodside was registered under Australian corporate law in 1971 and listed on the ASX on 18 November 1971. Woodside’s shares are currently listed on the ASX and LSE under the ticker symbol ‘WDS’ and its American Depositary Shares (ADS) are listed on the NYSE under the symbol ‘WDS’. Following the approval of Woodside shareholders at Woodside’s Annual General Meeting on 19 May 2022, Woodside changed its name from ‘Woodside Petroleum Ltd.’ to ‘Woodside Energy Group Ltd’ effective 20 May 2022. Woodside’s registered office is Mia Yellagonga, 11 Mount Street, Perth, Western Australia 6000, Australia, telephone +61 8 9348 4000. Additional information about Woodside can be found on its website at woodside.com. DIVIDEND PAYMENTS Woodside determines its dividends in US dollars as this is our functional and presentation currency. Woodside pays its dividends in Australian dollars, unless a shareholder’s registered address is in the United Kingdom (UK), where they are paid in UK pounds sterling, or in the United States of America (USA), where they are paid in US dollars, or in New Zealand (NZ), where they are paid in NZ dolllars. Shareholders may have their dividends paid directly into any bank or building society account in Australia, the USA, the UK or NZ. Payments are electronically credited on the dividend payment date and confirmed by payment advice. To request direct crediting of dividend payments, please contact the share registry or visit the share registry website (investorcentre.com/wds). Shareholders must make an election to alter their dividend currency by the business day after the record date for the dividend. Shareholders who reside outside the USA, the UK, Australia and NZ may elect to receive their dividend electronically in their local currency using the share registry’s Global Wire Payment Service. For a list of currencies offered and how to subscribe to the service, please contact the share registry. For more information on this topic, refer to Woodside’s website for the history of dividends paid by the company at woodside.com CHANGE OF ADDRESS OR BANKING DETAILS Shareholders should immediately notify the share registry of any change to their address or banking arrangements for dividends electronically credited to a bank account. For more information on this topic, refer to the share registry website to change details at investorcentre.com/wds AUSTRALIAN SECURITIES EXCHANGE Investors who hold Woodside shares listed on the ASX seeking information about their shareholdings should contact Woodside’s Australian share registry: Computershare Investor Services Pty Limited Address: Level 17, 221 St Georges Terrace Perth WA 6000 Postal address: GPO Box D182 Perth WA 6840 Telephone: 1300 558 507 (within Australia) +61 3 9415 4632 (outside Australia) Email: web.queries@computershare.com.au Website: investorcentre.com/wds The share registry can assist with queries on share transfers, dividend payments, the dividend reinvestment plan, notification of tax file numbers and changes of name, address or bank account details. For security reasons, you will need your Security Reference Number (SRN) or Holder Identification Number (HIN) when communicating with the share registry. The share registry website allows shareholders to make changes to address and banking details online. For more information on this topic, refer to the share registry website to change details at investorcentre.com/wds. WOODSIDE ENERGY GROUP LTD 197


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伦敦证券交易所伍德赛德股票在伦敦证券交易所上市证券主板市场交易(交易以英国存托权益的形式结算),代码为WDS EID。伍德赛德已任命ComputerShare Investor Services PLC为其注册人。如果您对所持股份有任何疑问,请联系ComputerShare,地址:英国:ComputerShare Investor Services Pty Limited邮寄地址:ComputerShare Investor Services PLC The Pavilions,Bridgwater Road Bristol BS99 6ZZ电话:+44(0)370 703 6075电子邮件:WebCorres@ComputerShar.co.uk网站: ComputerShare.com/UK ADR美国存托凭证计划。美国存托凭证计划普通股与美国存托股份(美国存托股份)之比为1:1。存托费用花旗银行是我们ADR计划的开户银行。美国存托凭证持有人同意向美国证券交易委员会提交的存入协议中有关存入美国存托凭证或交出美国存托凭证以供注销以及花旗银行提供的某些服务的条款。持有者需要为花旗银行在我们的每个ADR计划中提供的一般存托服务支付所有费用,如下表所示。服务 费用按存款发行美国存托凭证每美国存托股份 最高为0.05美元。股份。 取消美国存托凭证。 至多 每美国存托股份$0.05取消。派发现金股息或 ,最高可达每持有美国存托股份0.05美元。其他现金分配。 证券的分配每个美国存托股份持有的其他 最高可达0.05美元。除了ADS或购买 附加ADS的权利。 美国存托股份服务。 在托管银行建立的适用记录日期(S)持有的每个美国存托股份最高可达0.05美元。注册美国存托股份转账。每笔美国存托股份转账 高达0.05美元。转换一个系列 的ADS,每个转换的美国存托股份最高可达$0.05。对于另一系列的 。托管银行向发行人支付的ADS费用,花旗银行将偿还伍德赛德因其美国存托凭证计划而产生的某些费用,但受某些上限的限制。这些可报销的费用目前包括但不限于法律、会计和储备工程师费用、上市费用、与美国投资者关系有关的费用、支付给服务提供商的向ADR持有人分发材料的费用,以及继续遵守适用的美国法律和纽约证券交易所上市标准的费用。花旗银行已进一步同意免除与伍德赛德S美国存托凭证计划有关的某些费用。这些免除的费用目前包括但不限于与ADR计划管理相关的标准成本,以及与伍德赛德S股权补偿计划下发行ADR相关的某些费用。截至2023年12月31日止年度,直接报销及豁免费用合共约1,633,000美元。在某些情况下,包括终止我们的美国存托股份计划或移除我们的托管人,我们可能需要向托管人偿还之前 期间报销的部分金额。根据我们的ADR计划发行的美国存托凭证在纽约证券交易所交易,股票代码为WDS。截至2024年2月13日,伍德赛德美国存托股份计划中已发行和未偿还的美国存托凭证共有47,844,455份。美国存托凭证持有人应使用以下详细信息,就与其美国存托凭证相关的所有事宜直接与花旗银行进行交易。查询请联系:花旗银行股东服务部地址:罗德岛普罗维登斯邮政信箱43077号02940-3077USA免费电话:1-877-花旗-ADR国际:+1 781 575 4555电子邮件:Citibank@Holders-Online.com投资者关系查询地址:Woodside Energy Group Ltd.Mia Yellagonga 11 Mountain Street Perth WA 6000邮寄地址:GPO Box D188 Perth WA 6840电话:+61 8 9348 4000电子邮件:Investor@Wood side.com网站:wood side.com根据澳大利亚目前实施的外汇管制,资本进出澳大利亚不需事先获得政府批准,除下文所述外,澳大利亚不限制货币流入或流出该国。可根据澳大利亚《2006年反洗钱和反恐怖主义融资法》(反洗钱/反恐基金法)制定条例,禁止涉及指定外国的交易。截至本报告之日,还没有这样的规定。为了控制逃税和洗钱,《反洗钱法》还要求向澳大利亚交易报告和分析中心(AUSTRAC)报告某些交易,并禁止报告实体在未遵守《反洗钱法》规定的某些义务(例如,了解您的客户支票)的情况下,向 客户提供某些指定的服务。此外,1988年《金融交易报告法》(Cth)(FTR法案)对律师和现金交易商施加了报告重大现金交易的某些义务。自治198年度报告2023年


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根据澳大利亚《2011年(Cth)自治制裁法》、澳大利亚《1945年(Cth)联合国宪章法》以及澳大利亚的其他法案和条例颁布的《2011年(Cth)制裁条例》限制或禁止付款,与某些国家或指定个人或实体有违禁联系的资产进行交易或其他交易 金融制裁或被认定为恐怖主义。澳大利亚外交和贸易部(DFAT)维持一份受金融制裁或与恐怖主义有违禁联系的所有个人和实体的名单, 该名单可在DFAT的网站上向公众提供。’有关利润、股息或资本的汇款并无特定限制。税务本节描述了美国和澳大利亚联邦所得税对持有股份或美国存托凭证(统称为“美国伍德赛德证券”)的美国持有人(定义见下文)的重大后果。‘’只有当您购买了您的股份或美国存托凭证,并且您持有您的股份或美国存托凭证作为资本资产用于税务目的时,才适用于您。本讨论 仅涉及美国和澳大利亚联邦所得税,不讨论根据您的个人情况可能与您相关的所有税务后果,包括外国、州或地方税务后果、遗产 和赠与税后果,以及根据对净投资收入征收的Medicare贡献税或替代最低税产生的税务后果。如果您是受 特殊规则约束的特殊类别持有人的成员,则本节不适用于您,其中包括:选择使用•• 按市值计价method of accounting for securities holdings, • a tax-exempt organisation, • a life insurance company, • a person that actually or constructively owns 10% or more of the combined voting power of our voting stock or of the total value of our stock, • a person that holds shares or ADSs as part of a straddle or a hedging or conversion transaction, • a person that purchases or sells shares or ADSs as part of a wash sale for tax purposes, or • a person whose functional currency is not the US dollar. This section is based on the Internal Revenue Code of 1986, as amended, its legislative history, existing and proposed regulations, published rulings and court decisions, all as currently in effect, as well as on the Convention Between the United States of America and Australia (the ‘Treaty’). These authorities are subject to change, possibly on a retroactive basis. In addition, this section is based in part upon the representations of the Depositary and the assumption that each obligation in the Deposit Agreement will be performed in accordance with its terms. You are a US holder if you are a beneficial owner of shares or ADSs and you are, for United States Federal income tax purposes: • a citizen or resident of the United States, • a domestic corporation, • an estate whose income is subject to United States Federal income tax regardless of its source, or • a trust if a United States court can exercise primary supervision over the trust’s administration and one or more United States persons are authorised to control all substantial decisions of the trust. If an entity or arrangement that is treated as a partnership for United States Federal income tax purposes holds the shares or ADSs, the United States Federal income tax treatment of a partner will generally depend on the status of the partner and the tax treatment of the partnership. A partner in a partnership holding the shares or ADSs should consult its tax advisor with regard to the United States Federal income tax treatment of an investment in the shares or ADSs. You should consult your own tax advisor regarding the United States Federal, state and local and Australian Federal tax consequences of owning and disposing of shares and ADSs in your particular circumstances. In particular, you should confirm whether you qualify for the benefits of the Treaty and the consequences of failing to do so. In general, and taking into account the earlier assumptions, for United States Federal income tax purposes, if you hold ADRs evidencing ADSs, you will be treated as the owner of the shares represented by those ADRs. Exchanges of shares for ADRs, and ADRs for shares, generally will not be subject to United States Federal income tax. Material United States Federal Income Tax Consequences The tax treatment of your shares or ADSs will depend in part on whether or not we are classified as a passive foreign investment company, or PFIC, for United States Federal income tax purposes. Except as discussed below under ‘PFIC Classification’, this discussion assumes that we are not classified as a PFIC for United States Federal income tax purposes. Taxation of Distributions Under the United States Federal income tax laws, the gross amount of any distribution we pay out of our current or accumulated earnings and profits (as determined for United States Federal income tax purposes), other than certain pro-rata distributions of our shares, will be treated as a dividend that is subject to United States Federal income taxation. If you are a non-corporate US holder, dividends that constitute qualified dividend income will be taxable to you at the preferential rates applicable to long-term capital gains provided that you hold the shares or ADSs for more than 60 days during the 121-day period beginning 60 days before the ex-dividend date and meet other holding period requirements. Dividends we pay with respect to the shares or ADSs generally will be qualified dividend income provided that, in the year that you receive the dividend, we are eligible for the benefits of the Treaty. We believe that we are currently eligible for the benefits of the Treaty and we therefore expect that dividends on the shares and ADS will be qualified dividend income, but there can be no assurance that we will continue to be eligible for the benefits of the Treaty. You must include any Australian tax withheld from the dividend payment in this gross amount even though you do not in fact receive it. The dividend is taxable to you when you, in the case WOODSIDE ENERGY GROUP LTD 199


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或存托人(如为美国存托证券)实际或建设性地收取股息。股息将不符合 的条件,即美国公司就从其他美国公司收到的股息一般允许的已收股息扣除。您必须将股息分配金额包括在您的收入中,将是所支付的澳元的美元价值,按股息分配日期的澳元/美元即期汇率确定,而无论股息是否实际上转换为美元。一般而言,从股息分配之日至您将付款转换为美元之日期间,因货币汇率波动而产生的任何收益或损失 将被视为普通收入或损失,且不符合适用于合格股息收入的特殊税率 。收益或亏损一般为来自美国境内来源的收入或亏损,以外国税收抵免限制为目的。超过当期和累计收益和 利润的分配(根据美国联邦所得税的目的)将被视为 non-taxable return of capital to the extent of your basis in the shares or ADSs and thereafter as capital gain. However, we do not expect to calculate earnings and profits in accordance with United States Federal income tax principles. Accordingly, you should expect to generally treat distributions we make as dividends. Subject to certain limitations, the Australian tax withheld in accordance with the Treaty and paid over to Australia will generally be creditable against your United States Federal income tax liability. To the extent a reduction or refund of the tax withheld is available to you under Australian law or under the Treaty, the amount of tax withheld that could have been reduced or that is refundable will not be eligible for credit against your United States Federal income tax liability. Dividends will generally be income from sources outside the United States and will generally be ‘passive’ income for purposes of computing the foreign tax credit allowable to you. Taxation of Capital Gains If you are a US holder and you sell or otherwise dispose of your shares or ADSs, you will recognise capital gain or loss for United States Federal income tax purposes equal to the difference between the US dollar value of the amount that you realise and your tax basis, determined in US dollars, in your shares or ADSs. Your tax basis would generally equal the cost of your shares or ADSs, or if you received the shares or ADSs pursuant to a taxable distribution, the fair market value of the shares or ADSs at the time of such distribution, reduced by any distributions on the shares or ADSs that were treated as a return of capital for United States Federal income tax purposes. Capital gain of a non-corporate US holder is generally taxed at preferential rates where the property is held for more than one year. The gain or loss will generally be income or loss from sources within the United States for foreign tax credit limitation purposes. Your ability to deduct capital losses is subject to limitations. PFIC Classification We believe that we should not be currently classified as a PFIC for United States Federal income tax purposes and we do not expect to become a PFIC in the foreseeable future. However, this conclusion is a factual determination that is made annually and thus may be subject to change. It is therefore possible that we could become a PFIC in a future taxable year. In general, we will be a PFIC in a taxable year if: • at least 75% of our gross income for the taxable year is passive income; or • at least 50% of the value, determined on the basis of a quarterly average, of our assets in such taxable year is attributable to assets that produce or are held for the production of passive income. If we were to be treated as a PFIC and you are a US holder, gain realised on the sale or other disposition of your shares or ADSs would in general not be treated as capital gain. Instead, you would generally be treated as if you had realised such gain and certain ‘excess distributions’ ratably over your holding period for the shares or ADSs and would be taxed at the highest tax rate in effect for each previous year to which the gain was allocated in which we were a PFIC with respect to you, together with an interest charge in respect of the tax attributable to each such year. With certain exceptions, your shares or ADSs will be treated as stock in a PFIC if we were a PFIC at any time during your holding period in your shares or ADSs. Dividends that you receive from us will not be eligible for the special tax rates applicable to qualified dividend income if we are a PFIC or are treated as a PFIC with respect to you either in the taxable year of the distribution or the preceding taxable year, but instead will be taxable at rates applicable to ordinary income. If you own shares or ADSs during any year that we are a PFIC with respect to you, you may be required to file Internal Revenue Service (‘IRS’) Form 8621. Material Australian tax considerations This section is based on the Income Tax Assessment Act 1936 (Cth) and the Income Tax Assessment Act 1997 (Cth), as amended, its legislative history, existing and proposed regulations, published rulings and court decisions, all as currently in effect, as well as on the Convention Between the United States of America and Australia (the ‘Treaty’). These authorities are subject to change, possibly on a retroactive basis. Dividends (including other distributions treated as dividends for Australian tax purposes) paid by Woodside to a US Holder that is not an Australian resident for Australian tax purposes will generally not be subject to Australian withholding tax if they are fully franked (broadly, where a dividend is franked, tax paid by Woodside is imputed to the shareholders). 200 ANNUAL REPORT 2023


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Dividends paid to such US Holders, which are not fully franked, will generally be subject to Australian withholding tax not exceeding 15% only to the extent (if any) that the dividend is neither: • franked; nor • declared by Woodside to be conduit foreign income. (Broadly, this means that the relevant part of the dividend is declared to have been paid out of foreign source amounts received by Woodside that are not subject to tax in Australia, such as dividends remitted to Australia by foreign subsidiaries). The Australian withholding tax outcome described above applies to US Holders who are eligible for benefits under the Tax Convention between Australia and the US as to the Avoidance of Double Taxation (the Australian Tax Treaty). Otherwise, the rate of Australian withholding tax may be 30%. In contrast, dividends (including other distributions treated as dividends for Australian tax purposes) paid by Woodside to a US Holder may instead by taxed by assessment in Australia if the US Holder: • is an Australian resident for Australian tax purposes (although tax will generally not exceed 15% where the US Holder is eligible for benefits under the Australian Tax Treaty as a treaty resident of the US and any franking credits may be creditable against their Australian income tax liability); or • carries on business in Australia through a permanent establishment as defined in the Australian Tax Treaty, or performs personal services from a fixed base in Australia, and the shareholding in respect of which the dividend is paid is effectively connected with that permanent establishment or fixed base, (however, in such a case any franking credits may be creditable against the Australian income tax liability). The treatment of dividends outlined above may be modified where the shareholding in Woodside is held through a trust, limited partnership, limited liability company, pension fund, sovereign wealth fund or other investment vehicle. Affected US Holders should seek their own advice in relation to such arrangements. Material Australian tax considerations—disposals of Woodside Securities Gains made by US Holders on the sale of Woodside Securities will generally not be taxed in Australia. However, the precise Australian tax treatment of gains made by US Holders on the sale of Woodside Securities generally depends on whether or not the gain is an Australian sourced gain of an income nature for Australian income tax purposes. Where the gain is of an income nature, a US Holder will generally only be liable to Australian income tax on an assessment basis (whether or not they are also an Australian resident for Australian tax purposes) if: • they are not eligible for benefits under the Australian Tax Treaty and the gain is sourced in Australia for Australian tax purposes; or • they are eligible for benefits under the Australian Tax Treaty but the gain constitutes any of the following (in which case the gain will be deemed to have an Australian source): › business profits of an enterprise attributable to a permanent establishment situated in Australia through which the enterprise carries on business in Australia; or › income or gains from the alienation of property that form part of the business property of a permanent establishment of an enterprise that the US Holder has in Australia, or pertain to a fixed base available to the US Holder in Australia for the purpose of performing independent personal services; or › income derived from the disposition of shares in a company, the assets of which consist wholly or principally of real property (which includes rights to exploit or to explore for nature resources) situated in Australia, whether such assets are held directly or indirectly through one or more interposed entities. Where the gain is not taxed as Australian sourced income, the US Holder will generally only be liable to Australian capital gains tax on an assessment basis if they acquired (or are deemed to have acquired) their Woodside Securities after 19 September 1985 and one or more of the following applies: • the US Holder is an Australian resident for Australian tax purposes; or • the Woodside Securities have been used by the US Holder in carrying on a business through permanent establishment in Australia; or • the Woodside Securities constitute an ‘indirect Australian real properly interest’ for Australian CGT purposes – this will generally be the case if the US Holder (either alone or together with associates) directly or indirectly owns or owned 10% or more of the issued share capital of Woodside at the time of disposal or throughout a 12- 处置前两年内的一个月期间,以及处置时,Woodside当时不属于澳大利亚不动产的资产(直接或通过介入实体持有)的市值总和(为此目的,包括采矿、 与位于澳大利亚的矿物、石油或采石场材料有关的开采权或探矿权);或者美国持有人是作为美国条约居民而不符合《澳大利亚税务条约》规定的利益的个人 ’并在成为非澳大利亚居民后,选择伍德赛德证券继续缴纳澳大利亚资本利得税。•在某些情况下,如果Woodside证券构成 间接澳大利亚不动产权益,用于澳大利亚CGT目的,则在包括以场外转让方式进行收购的情况下,根据非居民CGT预扣制度,买方可能被要求预扣等于 购买价12.5%的金额。‘’已宣布将于二零二五年一月一日或之后订立的销售合约 的预扣税率提高至15%。受影响的美国持有人应就如何适用此预扣制度寻求自己的意见。上述关于出售Woodside证券的评论不适用:如果投资管理制度(IMR)适用于美国持有人,则投资管理制度(IMR)豁免 在出售澳大利亚上市公司(相关)投资组合权益时 的澳大利亚所得税和资本利得税收益(受若干条件限制)。••––IMR豁免 广泛适用于广泛持有的伍德赛德能源集团有限公司201


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IMR实体的直接投资和间接投资通过独立的澳大利亚基金管理公司进行。 豁免适用于在澳大利亚税务目的上被视为公司的IMR实体取得的收益,以及 non-resident investors in IMR entities that are treated as trusts and partnerships for Australian tax purposes. THE FOREGOING DISCUSSION IS NOT TAX ADVICE OR A COMPREHENSIVE DISCUSSION OF ALL US AND AUSTRALIAN FEDERAL INCOME TAX CONSEQUENCES TO US HOLDERS OF WOODSIDE SECURITIES. SUCH HOLDERS SHOULD CONSULT WITH, AND RELY SOLELY UPON, THEIR OWN TAX ADVISERS TO DETERMINE THE SPECIFIC TAX CONSEQUENCES TO THEM OF THE OWNERSHIP AND DISPOSITION OF WOODSIDE SECURITIES, INCLUDING THE EFFECT OF ANY US FEDERAL, STATE, LOCAL, NON-US, OR OTHER TAX LAWS. KEY ANNOUNCEMENTS 2023 January Fourth quarter 2022 results Annual General Meeting 2023 Line-item guidance and other items Full-Year 2022 results February  US Annual Report 2022 (Form 20-F) Sustainable Development Report 2022 Climate Report 2022 March Changes to Woodside Board First quarter 2023 results April Appointment – Executive Vice President Australian Operations Fatality at North Rankin Complex June Woodside approves investment in Trion development Report on payments to governments 2022 Sangomar project update July  Second quarter 2023 results Woodside to sell 10% Scarborough interest to LNG Japan August Half-Year 2023 results Trion receives regulatory approval October Third quarter 2023 report November Investor Briefing Day 2023 Woodside and Mexico Pacific sign December LNG supply agreement Response to media speculation Fourth quarter 2023 report January 2024 Appointment of Director and changes to Committee Membership Woodside concludes discussions with Santos Woodside releases Reserves Statement February 2024 and financial updates Woodside to sell 15.1% Scarborough interest to JERA EVENTS CALENDAR 2024 Key calendar dates for Woodside shareholders in 2024. Please note dates are subject to review. 27 Full-Year 2023 results and briefing 27 Annual Report 2023 February 27 US Annual Report 2023 (Form 20-F) 27 Climate Transition Action Plan and 2023 Progress Report 7 Ex-dividend date for dividend entitlement March  8 Record date for dividend entitlements 4 Payment date April 19 First quarter 2024 results 24 Annual General Meeting June 30 Half-Year end 2024 July 23 Second quarter 2024 results August 27 Half-Year 2024 results October 16 Third quarter 2024 results November  Investor Briefing Day 2024 December 31 Year-end 2024 202 ANNUAL REPORT 2023


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6.5其他信息资产事实生产设施澳大利亚资产角色股权结构产能(100% 项目)产品Pluto LNG运营商90% Pluto LNG工厂LNG:4. 9 MtpaLNG,管道天然气(陆上天然气厂)国内天然气:25 TJ/d和凝析油:1,140吨/d冥王星平台干气:1,320 MMscf/d天然气和凝析油(钢夹套固定 平台)西北运营商33. 33% Karratha天然气厂LNG:16. 9 MtpaLNG,管道天然气,搁板1 (陆上天然气厂)家用天然气:630 TJ/d凝析油和凝析油:14,385吨/dNGL North Rankin Complex干气:60,000吨/d天然气和 凝析油 (钢夹套固定平台)凝析油:6,200吨/天古德温A平台干气:38,000吨/天天然气和凝析油(钢夹套固定平台)凝析油:18,000吨/天天使平台干气:21,500吨/天天然气和凝析油(钢夹套固定平台)凝析油:8,600 Sm3/天   惠斯通2非运营商13%惠斯通LNG厂LNG:8.9 MtpaLNG,管道气(陆上天然气厂)家用气:215 TJ/d和凝析油:8,661 Sm3/d惠斯通平台干气:1,970 MMscf/d天然气和凝析油(钢重力结构平台)凝析油:8,600 Sm3/d Okha FPSO操作员50%FPSO油:60,000 bbl/d原油天然气:82 MMscf/d Ngujima—Yin操作员60%FPSO石油:120,000 bbl/d原油FPSO Bass Strait非运营商50%Longford (陆上天然气厂)天然气:1,040 TJ/d原油, 管道长岛点 (陆上原油和凝析油:天然气,凝析油加工和储存厂)65,000桶/天和天然气液化天然气 (钢套平台液化石油气:和西巴拉库塔海底5,150吨/天回接)乙烷: 850吨/天Snapper(钢导管架平台)Marlin/Turrum(钢导管架平台)金枪鱼/西金枪鱼(钢导管架平台和混凝土重力结构)石油区块(3个钢导管架平台)32.5% Kipper(海底回接至西金枪鱼)Pyrenees FPSO操作员40—71.4%FPSO石油:96,000桶/天原油马其顿操作员71.4%陆上单— 火车燃气厂天然气:220 MMscf/d管道天然气凝析油:110桶/d 1西北大陆架由 多个活跃的合资企业组成。  除新创建与中海油的合资企业外,伍德赛德集团在所有这些企业中的参与权益为33.33%。’Woodside Wasn't于CLNG合资公司的参与权益为25%,于扩展权益合资公司的参与权益为31. 567%。’ 2惠斯通的资产处理来自几个海上气田的天然气,包括Julimar和Brunello气田,伍德赛德拥有65%的参与权益,是运营商。伍德能源集团有限公司203


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国际       资产      作用     股权     基础设施     能力(100%项目)     产品更多      操作者     45%     Angostura第2座(c)–     石油:100,000桶/天     原油和管道Angostura          (中央处理 平台)     天然气:340 MMscf/d     气体      68.46%     红宝石大厦第三座(a)–          (well保护器 平台)     大神子   操作者     72%     张力腿平台     石油:100,000桶/天     原油,管道      气体:50 MMscf/d     凝析气      NGL Atlantis      Non-operator     44%     Semi-submersible FPU     Oil: 200,000 bbl/d     Crude oil, pipeline      Gas: 180 MMscf/d     gas, condensate      and NGLs Mad Dog      Non-operator     23.9%     Phase 1 (A-spar) Truss spar     Oil: 100,000 bbl/d     Crude oil, pipeline      Gas: 60 MMscf/d     gas, condensate      and NGLs      Phase 2 (Argos)     Oil: 140,000 bbl/d     Crude oil, pipeline      semi-submersible FPU     Gas: 75 MMscf/d     gas, condensate      and NGLs PROJECTS          Post FID          Asset      Role     Equity     Infrastructure     Capacity (100% project)     Product Scarborough   Operator     100%(1)     Semi-submersible FPU     Dry gas: 1,750 MMscf/d     LNG, pipeline gas      51%     Pluto Train 2     LNG: 5.0 Mtpa     and condensate      (onshore gas plant)     Domestic gas: 225 TJ/d     Sangomar      Operator     82%     FPSO     Oil: 100,000 bbl/d     Crude oil Trion      Operator     60%     Semi-submersible FPU     Oil: 100,000 bbl/d     Crude oil 1 Following completion of the transactions with LNG Japan and JERA, Woodside will hold a 74.9% interest in the Scarborough Joint Venture and remain as operator. Completion is targeted for the first quarter of 2024 for the transaction with LNG Japan and the second half of 2024 for the transaction with JERA.      DEVELOPMENTS          Asset          Role     Equity     Product     Calypso          Operator     70%     Gas     Browse          Operator     30.6%     LNG, pipeline gas and condensate Greater Scarborough(1)      Operator     100%     Gas     Liard          Non-operator     50%     Gas     Sunrise          Operator     33.44%     LNG, pipeline gas and condensate 1 Greater Scarborough includes the Jupiter and Thebe fields.      NEW ENERGY OPPORTUNITIES(1)           Asset          Role     Equity     Product     H2OK          Operator     100%     Hydrogen     H2Perth          Operator     100%     Hydrogen and ammonia     Hydrogen Refueller @H2Perth      Operator     100%     Hydrogen     H2TAS          Operator     100%     Hydrogen and ammonia     Woodside Solar       Proponent(2)     100%     Solar energy     Southern Green Hydrogen(3)       Preferred partner —     Hydrogen and ammonia     Capella project      Non-operating partner N/A     Solar energy     1 Subject to FID and regulatory approvals.      2 Solar generation, battery services and transmission access and services will be supplied to Woodside under contracts with third parties.      3 Woodside’s equity in Southern Green Hydrogen is subject to finalising commercial agreements.          204 ANNUAL REPORT 2023         


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温室气体评估许可证           资产      许可角色      合资     评论     澳大利亚   G—7—AP 非运营商波拿巴CCS评估合资企业    位于北领地    西海岸北部-波拿巴盆地附近G-8-AP 运营商 浏览合资企业    进行碳捕获和封存评估     浏览    G-10-AP运营商 Angel CCS合资公司    位于西澳大利亚西北海岸    外的卡纳冯盆地北部 勘探     Country     许可    Role     股权    产品    亚太        WA-356-P    运营商 65%    易气盆    WA-536-P    运营商 65%    易气盆地     WA550-P    操作员 100%    易气盆    NT/P86     操作员 100%    易气盆    WA-404-P    运营商  100%    易气盆    WA-28-P    运营商 15.78%    天然气 俯卧盆地    WA-93-R    运营商 70%    易气盆    WA-94-R    运营商 70%    天然气盆地    缅甸(1)  A-7    运营商 放弃,    天然气盆地        手续待定    AD-7    非运营商移交,    天然气盆地        手续待决    AD-1    联合    移交,    天然气盆地         运营商 手续待办    AD-8    联合    已放弃,    天然气盆地        运营商 手续待办    欧洲         爱尔兰     FEL 5/13    运营商 Exit发起    石油或天然气盆地非洲         塞内加尔     鲁菲斯克,Sangomar 和Sangomar Deep    运营商 90%退出启动易油气盆地    刚果     海洋XX     非运营商22.5%    易油气盆地埃及     红海区块1    非运营商 45%    易油气盆地红海区块3    非运营商30%    易油气盆地红海区块 4    Non-运营商25%    油气盆地希罗多托斯2号区块北西迪巴拉尼     非运营商27%    油气盆地希罗多图斯4号区块北埃尔达巴    非运营商 27%    油气盆地加勒比海      巴巴多斯  卡莱尔湾,Bimshire    运营商 60%    易油气盆地拉丁美洲     秘鲁     108    非运营商退出发起    易油气盆地1伍德赛德于2022年1月27日宣布决定退出其在缅甸的权益。         伍德赛德能源集团有限公司205


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Country     允许    Role    权益产品北美 美国      美国墨西哥湾 GB 640、GB 641、GB 685、GB 555、GB 726、GB 770、非操作员40%含油盆GB 771、GB 604、GB 605、GB 647、GB 648、GB 772,      GB 728、GB 729、GB 773、GB 774、GB 421、GB 464、     GB 465、GB 508、GB 509、GC 598     GB 574、GB 575、GB 619、GB 529、GB 530、GB 531操作员40%易油盆GB 630、GB 501、GB 502、GB 545、GB 676、GB 677、操作员60%易油盆GB 719、GB 720、GB 721、GB 762、GB 753、GB 805         GB 806、GB 807、GB 851、GB 852、GB 895、GB 672、     GB 716、GB 760     GC 282、GC 237     非操作人员50%含油盆地GC 210、GC 211、GB 663、GB 664、GB 678      操作员100%含油盆地EB 655,EB 656,EB 699,EB 700,EB 701,      操作员70%含油盆地AC 34,AC 36,AC 78,AC 80,       EB 566、EB 567、EB 610、EB 611、EB 914     AC 81,AC 82,AC 125,AC 126     操作员45%含油盆地MC 798,MC 842       非运营商45%含油盆地GC 679、GC 768      非操作员45%含油盆地GC 238      非运营商60%含油盆地MC 368、MC 369、MC 411、MC 412、MC 455、MC 456非运营商25%含油盆地GC 80、GC 123、GC 124、GC 168       操作员75%含油盆地GC 738,GC 870       非操作者23.9%含油盆地GC 480,GC 436     非操作者44%含油盆地AT 228、AT 273、AT 274、AT 409、AT 452、AT 453,非操作者30%含油盆地AT 454、AT 424、AT 425、AT 469、AT 470        206年度报告2023


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6.6其他资料替代表现计量本报告若干部分包含未在国际财务报告准则中定义 且并非根据国际财务报告准则编制的财务计量,且并非根据国际财务报告准则确认的财务表现或流动性计量。除本报告所载财务信息按照《国际财务报告准则》列报外, ‘本报告中包括了非IFRS财务措施(也构成1933年美国证券法第S—K条第10(e)项所定义的非GAAP财务措施,经修订)。’这些指标包括息税前利润、息税前利润、不包括减值的息税前利润、负债率、基础NPAT、净债务、自由现金流、经营现金流、资本支出、 勘探支出、股本回报率和所用平均资本回报率。有形资产净值,每普通证券的有形资产净值。这些非IFRS财务计量在第 节第6.7节术语表、计量单位和换算系数中定义。—本节提供了这些计量与最直接可比较的财务计量的对账,该财务计量是根据《伍德赛德财务报表》中的IFRS计算和列报的。’Woodside公司的管理层使用这些措施与IFRS措施一起监测Woodside公司的财务业绩,以提高报告期间和业务单位之间信息的可比性,Woodside公司认为, 它提出的非IFRS财务措施提供了一种有用的方法,通过它检查其业务的基本业绩。’’不应过分依赖本报告中包含的 非IFRS财务指标。非IFRS财务计量应被视为补充,而不是替代或替代, 或优于根据IFRS报告的财务业绩、财务状况或现金流量计量,或根据IFRS确定的其他数字。非IFRS财务措施 并非所有公司都统一定义,包括伍德赛德公司行业的公司。’因此,该等措施可能无法与其他公司类似标题的措施及披露相比较。 请仔细阅读 经审计的全年财务报表及其相关附注。非国际财务报告准则财务资料的定义及计算非国际财务报告准则财务资料 为何非国际财务报告准则财务资料有用计算方法EBIT用于评估本集团的营运盈利能力(不包括融资成本净额)计算为除所得税、PRRT及净额及税项开支前溢利 。   ’这有助于管理层跟踪财务费用的执行情况。 不包括EBITDA用于评估本集团的营运盈利能力(不包括净融资)计算为除所得税前利润、PRRT、净融资减值成本、税项费用、折旧及摊销以及减值损失/成本、折旧及摊销、减值损失、 转回。  ’ 此计量评估本集团分部之表现及减值拨回。’ 辅助资源分配决策。 用于评估S集团财务业绩的基本净利润 由 剔除来自S集团业务的税后净利润的影响,不包括任何特殊项目。这一衡量标准反映了本集团S 特殊项目的业绩(请参阅本节中仅针对核心业务的对账,供管理层用来协助 决策每个财政年度的具体项目清单)。资源配置。 资本和 用于评估石油和天然气资产的资本有效配置 ,包括石油和天然气资产的增资、勘探和评估资本化以及勘探和评估支出。管理评估资本化及勘探和评估支出 使用此 指标作为决策支持,以维持和改善支出减去许可证获取成本的摊销生产能力。 和上一年的勘探费用被注销。资本支出 用于评估石油和天然气资产资本的有效配置,包括石油和天然气资产的资本增加和资本化评估。管理层使用这一衡量标准作为决策 评估资本化的支持。 勘探 用于评估勘探和评估资本的有效配置,包括勘探和评估支出减去 支出。管理层利用这一衡量标准作为决策的支持,以摊销许可证获得成本和前一年维持和提高生产能力。 勘探费用被注销。 本集团的营运。’此计量方法用作集团出售现金水平的关键 指标。净债务净债务计量集团如何管理资产负债表和资本负债以及租赁负债减现金和结构。   管理层 使用此方法跟踪集团的债务水平。现金等价物。 有形资产净值用于评估本集团之资产净值(不包括无形资产),以评估本集团资产净值减商誉、本集团所承担之流动资金、偿付能力及作融资用途之资产及无形资产后之非控股权益风险。 ’’ 有形资产净值管理层用以评估本集团投资策略 比较有形资产净值除以已发行证券数目及每股普通证券除以本集团股价。 ’ ’全额支付的股份。负债率用于监控集团的净债务相对于 集团的净债务总额和净债务除以净债务和权益的总和。 ’’此措施协助管理层监察母公司股权持有人应占本集团之杠杆。’ 股本回报率用于 以股东的百分比计算本集团的盈利来自本集团业务的除税后净利润除以投资。母公司股权持有人应占权益。 ’’’ 平均回报率用于评估 本集团使用所用资本的效率。 ’除税前溢利及融资成本净额股息按所动用资本总额平均非流动负债及母公司股权持有人应占权益 。 伍德能源集团有限公司


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来源于综合损益表               2023  2022  2021      百万美元百万美元不包括减值的息税前利润/息税前利润            税后净利润      1,722 6,575 2,036调整如下:          财务收入      (273)(155)(27)财务费用      307 167 230 PRRT费用/(福利)        898(313)297所得税费用       653 2,912 957息税前利润       3,307 9,186 3,493调整 :          石油和天然气资产折旧和摊销      3,956 2,798 1,549牌照购置费用摊销       4     10 3租赁资产折旧       179 140 108其他厂房和设备折旧       — —  第30章减值损失      1,917     10减值逆转     —  (900)(1,058) 不包括减值的EBITDA      9,363 11,234 4,135所依据的NPAT          母公司权益持有人应占除税后纯利╱(亏损)1,660 6,498 1,983就下列特殊项目作出调整:           加:减值损失 (post-tax)      1,533     - Add: Reduction in Pluto PRRT (post-tax)       446 —  - Add: Merger transaction costs     —  419  - Add: Orphan Basin exit fee     —  142  - Add: Myanmar exit     —     209 Add: Kitimat exit costs     —     33 Add: Joint venture recoveries     —     4 Less: Trion DTA recognition      (319) —  - Less: Derecognition of the Corpus Christi onerous contract provision  —  (245) - Less: Impairment reversal (post-tax)     —  (630) (582) Less: Pluto PRRT DTA recognition     —  (954) - Less: Pluto price adjustment     —     (27) Underlying NPAT      3,320 5,230 1,620 APMs derived from Consolidated Cash Flow Statement and Other Notes            2023  2022  2021      US$m  US$m  US$m Capital expenditure(1)          Capital additions on evaluation      163  119  453 Capital additions on oil and gas properties      5,317 3,904 2,178 Capital additions on other(1)      256  92  - Capital expenditure      5,736 4,115 2,631 Exploration expenditure          Exploration and evaluation expenditure      360  470  322 Adjusted for:          Amortisation expense      (4)  (10)  (3) Prior year expense written off      (77)  (164) (265) Exploration capitalised      88  122  42 Exploration expenditure      367  418  96 Capital and exploration expenditure      6,103 4,533 2,727 Free cash flow          Cash flow from operating activities      6,145 8,811 3,792 Cash flow used in investing activities      (5,585) (2,265) (2,941) Free cash flow      560  6,546 851 1 Includes capital additions on other corporate spend. The 2022 amounts have been restated to be presented on the same basis. The 2021 capital expenditure information has not been restated to include other corporate spend.          208  ANNUAL REPORT 2023    


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源自综合资产负债表的APM          2023     2022     2021年百万美元     百万美元     每股普通证券有形资产净额          净资产      35,170     37,127     14,229调整如下:          商誉      (3,995)     (4 614)     — Non-controlling interest      (771)     (791)     (786) Intangible assets      (187)     (55)     (2) Net tangible assets      30,217     31,667     13,441 Number of issued and fully paid shares      1,898,749,771 1,898,749,771 969,631,826 Net tangible assets per ordinary security      15.91     16.68     13.86 Gearing           Interest-bearing liabilities (Current and non-current)(1)      4,874     5,138     5,430 Lease liabilities (Current and non-current)      1,615     1,634     1,367 Adjusted for:          Cash and cash equivalents      (1,740)     (6,201)     (3,025) Add: restricted cash     —     12     - Net debt      4,749     583     3,772 Equity attributable to equity holders of the parent       34,399     36,336     13,443 Total net debt and equity attributable to equity holders of the parent      39,148     36,919     17,215 Gearing (%)      12.1     1.6     21.9 1 The 2023 balance agrees to Note C.2 which includes capitalised costs to be amortised within the next 12 months.      APMs derived from Consolidated Income Statement and Consolidated Balance Sheet          2023     2022     2021 US$m     US$m     US$m Return on equity          Net profit/(loss) after tax attributable to equity holders of the parent      1,660     6,498     1,983 Equity attributable to equity holders of the parent       34,399     36,336     13,443 Return on equity (%)      4.8     17.9     14.8 Return on average capital employed          Profit before tax and net finance costs       3,307     9,186     3,493 Opening non-current liabilities      15,586     9,623     9,654 Closing non-current liabilities      15,209     15,586     9,623 Average non-current liabilities      15,398     12,605     9,639 Opening equity attributable to equity holders of the parent      36,336     13,443     12,075 Closing equity attributable to equity holders of the parent      34,399     36,336     13,443 Average equity attributable to equity holders of the parent      35,368     24,890     12,759 Total average non-current liabilities and equity attributable to equity      50,766     37,495     22,398 holders of the parent           Return on average capital employed (%)      6.5     24.5     15.6      WOODSIDE ENERGY GROUP LTD 209


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6.7附加信息词汇表、计量单位和换算系数术语定义$,$m美元 除非另有说明,百万美元1 P已证实储量2C或有资源的最佳估计数2 P已证实加上可能储量A $澳元减少/减少避免、减少或清除一个 数量的二氧化碳或等效物。       ADR美国存托凭证愿景Woodside使用该术语来描述寻求实现结果的愿望,但该结果的实现受到重大 不确定性和意外因素的影响,以致Woodside认为尚未有合适的定义计划或途径来实现该结果。  ASX澳大利亚证券交易所生物多样性生物多样性指 所有来源的生物体之间的变异性,包括陆地、海洋和其他水生生态系统及其所组成的生态复合体;这包括物种内、物种间和生态系统的多样性。1董事会伍德赛德能源集团有限公司董事会布伦特洲际交易所(ICE)布伦特原油可交付期货合约(油价)资本支出包括石油和天然气资产的资本增加和 资本化的评估。     碳信用是由碳信用计划发行的可交易金融工具。 碳信用额代表温室气体排放量减少或从大气中清除,相当于1 tCOs,—e,计算为基准情景与项目情景之间的排放量差异。碳信用额度通过 行政机构(如碳信用额度计划)运营的电子登记册进行独特的序列化、发放、跟踪和报废或行政取消。碳信用Woodside评估温室气体完整性(减排完整性是可测量的、可验证的,且 不准确、非额外或不永久性的风险较低)以及环境、社会和治理完整性(以对人类和环境的正面(或无负面)影响为指导;以及 防止不利后果和影响的适当治理措施)。  CCS碳捕获和储存CCU碳捕获和利用,也称为   碳转化为产品 CCUS Carbon capture utilisation and storage Cetaceans Includes whales, dolphins, and porpoises CHF Swiss francs COâ,, Carbon dioxide COâ,,-e COâ,, equivalent. The universal unit of measurement to indicate the global warming potential of each of the seven greenhouse gases, expressed in terms of the global warming potential of one unit of carbon dioxide. It is used to evaluate releasing (or avoiding releasing) any greenhouse gas against a common basis.2 Term Definition COP28 The 28th Conference of the Parties to the United Nations Framework Convention on Climate Change, meeting in Dubai, UAE, November—December 2023. Condensate Hydrocarbons that are gaseous in a reservoir but that condense to form liquids as they rise to the surface. cps Cents per share Decarbonisation Woodside uses this term to describe activities or pathways that have the effect of moving towards a state that is lower carbon, as defined in this glossary. DRP Dividend reinvestment plan EBIT Calculated as profit before income tax, PRRT and net finance costs. EBITDA excluding Calculated as profit before income tax, PRRT, net finance impairment costs, depreciation and amortisation, impairment losses, impairment reversals. Emissions Emissions refers to emissions of greenhouse gases unless otherwise stated. Environmental Environmental incidents involving hydrocarbon and incident hazardous non hydrocarbon spills of greater than 1 bbl released to the environment. EPS Earnings per share Equity greenhouse Woodside sets its Scope 1 and 2 greenhouse gas gas emissions emissions reduction targets on an equity basis. This ensures that the scope of its emissions reduction targets is aligned with its economic interest in its investments. Equity emissions reflect the greenhouse gas emissions from operations according to Woodside’s share of equity in the operation. Its equity share of an operation reflects its economic interest in the operation, which is the extent of rights it has to the risks and rewards flowing from the operation.3 Exploration Includes exploration and evaluation expenditure less expenditure amortisation of licence acquisition costs and prior year exploration expense written off. FEED Front-end engineering design First Nations and First Nations people are the Indigenous people, or earliest Indigenous Peoples known inhabitants, of a country. A First Nations person is a person of Indigenous decent, who identifies as a First Nations person and is accepted by their respective community. NOTE: We acknowledge the diversity of the First Nations communities in the areas where we are present. When communicating with a wide audience, Woodside uses the term Indigenous and First Nations interchangeably. On a local level, Woodside will be guided by the community as to the appropriate terms of reference. FID Final investment decision Flaring The controlled burning of gas found in oil and gas reservoirs. FPIC Free, Prior and Informed Consent. For further information, please see Woodside’s First Nations Communities Policy. FPSO Floating production storage and offloading FPU Floating production unit 210 ANNUAL REPORT 2023


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术语 定义频率率 频率率按每百万工作小时计算。自由现金流 经营活动的现金流和投资活动的现金流。杠杆率 净债务除以母公司股权持有人应占净债务和股权的总和。温室气体或 《京都议定书》所列的七种温室气体 是:二氧化碳(CO?)、甲烷(CH?)、一氧化二氮(N?)、氢氟碳化合物(HFCs)、三氟化氮(NF3)、全氟碳化合物(PFC)和六氟化硫(SF6)。2 Goal 伍德赛德使用这个术语来概括其目标和愿望。总温室气体排放 也称为绝对排放量,总排放量气体排放 是指在任何符合条件的单位和证书已 计入之前的排放量。4毛利率 毛利除以营业收入。毛利不包括所得税、PRRT、净财务成本、其他收入和其他费用。GWF 大西侧H1、H2 为历年的一半(H1为1月1日至6月30日,H2为7月1日至12月31日)。控制层级 控制层级是一种识别和排序保障措施的方法,以保护工人免受危险。它们从最有效到最不有效,包括消除(实际消除危险)、替换(替换危险)、工程控制(将人与危险隔离)、行政控制(改变人们的工作方式)和个人防护 设备(直接保护工人)。导致死亡或工伤的高后果 工伤工人不能、不能或不能完全恢复的工伤pre-injury health status within six months. HSE Health, safety and environment IFRS International Financial Reporting Standards Incident Is one, or more, of the following: an unplanned release of energy that actually resulted in injury, occupational illness, environmental harm or damage to assets, a near miss, damage or potential damage to company reputation, breach of regulatory compliance and/or legislation, security breach (including cybersecurity breach). Capital and Includes capital expenditure and exploration expenditure exploration  expenditure  IRR Internal rate of return JCC The Japan Customs-cleared Crude is the average price of customs-cleared crude oil imports into Japan as reported in customs statistics (also known as ‘Japanese Crude Cocktail’) and is used as a reference price for long-term supply LNG contracts. JV Joint venture KGP Karratha Gas Plant Liquidity Total cash and cash equivalents and available undrawn debt facilities. LNG Liquified natural gas Loss of primary An unplanned or uncontrolled release of any material containment (LOPC) from primary containment, including non-toxic and non-flammable materials (e.g. steam, hot condensate, nitrogen, compressed COâ,, or compressed air). Lower carbon Woodside uses this term to describe the characteristic of having lower levels of associated potential GHG emissions when compared to historical and/or current conventions or analogues, for example relating to an otherwise similar resource, process, production facility, product or service, or activity. When applied to Woodside’s strategy, please see the definition of lower carbon portfolio. Term Definition Lower carbon A lower carbon economy is an economy that produces economy lower levels of greenhouse gas emissions relative to today’s economy. Lower carbon For Woodside, a lower carbon portfolio is one from which portfolio the net equity Scope 1 and 2 greenhouse gas emissions, which includes the use of offsets, are being reduced towards targets, and into which new energy products and lower carbon services are planned to be introduced as a complement to existing and new investments in oil and gas. Our Climate Policy sets out the principles that we believe will assist us achieve this aim. Lower carbon Lower carbon power comes from processes or power technologies that produce electricity with a lower greenhouse gas emissions intensity relative to electricity produced from a higher emissions intensity source. Lower carbon Woodside uses this term to describe technologies, such services as CCUS or offsets, that may be capable of reducing the net greenhouse gas emissions of our customers. LSE London Stock Exchange Major environmental Unplanned or undesired event resulting in a moderate, incidents medium-term impact on ecosystems, species, habitat or physical or biological attributes. Net debt Interest-bearing liabilities and lease liabilities less cash and cash equivalents. Net equity Woodside’s equity share of net greenhouse gas greenhouse gas emissions. emissions  Net greenhouse Woodside has set its Scope 1 and 2 greenhouse gas gas emissions emissions reduction targets on a net basis, allowing for both direct emissions reductions from its operations and emissions reduction achieved from the utilisation of carbon credits as offsets (including credits relating to avoidance, reduction and / or removal activities). Net greenhouse gas emissions are equal to an entity’s gross greenhouse gas emissions reduced by the number of retired carbon credits.4 Net profit Net profit after tax excluding non-controlling interests attributable to from the Group’s operations. equity holders  of the parent  Net tangible assets The Group’s net assets less goodwill, non-controlling interest and intangible assets. Net tangible assets Net tangible assets divided by the number of issued per ordinary security and fully paid shares. Net zero Net zero emissions are achieved when anthropogenic emissions of greenhouse gases to the atmosphere are balanced by anthropogenic removals over a specified period. Where multiple greenhouse gases are involved, the quantification of net zero emissions depends on the climate metric chosen to compare emissions of different gases (such as global warming potential, global temperature change potential, and others, as well as the chosen time horizon).5 New energy Woodside uses this term to describe energy technologies, such as hydrogen and ammonia, that are emerging in scale but which are expected to grow during the energy transition due to having lower greenhouse gas emissions at the point of use than conventional fossil fuels. NGLs Natural gas liquids NPAT Net profit after tax NWS North West Shelf NYSE New York Stock Exchange Offsets The compensation for an entity’s greenhouse gas emissions within its scope by achieving an equivalent amount of emission reductions or removals outside the boundary or value chain of that entity. WOODSIDE ENERGY GROUP LTD 211


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term      定义      承购是指 卖方和买方之间关于购买和交付产品(通常是商品或能源)的协议。操作员,已操作   石油和天然气合资企业的参与者通常将任命和 未运营的  One公司作为运营商,它将持有代表合资企业参与者管理合资企业活动的合同授权。如果伍德赛德是其持有股权的合资企业的运营商,本报告将该合资企业称为正在运营。如果另一家公司是伍德赛德持有股权的合资企业的经营者,本报告将该合资企业称为非运营企业。巴黎与     保持一致,将全球变暖控制在比工业化前水平高出2摄氏度以下的情景     ,并努力将变暖控制在1.5摄氏度以下。(2)潜在风险  这是与环境、社会或治理相关的风险,如果在未来12个月内发生, 可能会对业务或我们的活动造成实际或预期的负面影响。Prt     石油资源租赁税psc     生产共享合同 pse     工艺安全事件剩余水平  剩余排放水平是指在考虑到技术能力和商业可行性的情况下,尽可能减少排放     排放的目标,达到接近但不能达到零的水平。退休,退休 将碳信用转移到登记账户,永久地将碳信用从流通中移除。退役一词适用于一个实体为履行自愿承诺或履约义务而使用碳信用额度。     收入碳氢化合物销售收入、加工和 普通活动 服务收入以及航运和其他收入。路易斯安那州立大学     准备启动     鲁菲斯克近海,桑戈马尔近海和桑戈马尔深海近海。 这些都来自排放源,      由公司拥有或控制,例如,在拥有或控制的锅炉、熔炉、车辆等中燃烧产生的排放物;在拥有或控制的过程设备中化学品生产的排放。Woodside估计温室气体排放量、能量值和全球升温潜能值 是根据排放发生地管辖区的相关报告法规(例如澳大利亚国家温室气体和能源报告(nGER)、美国环保署温室气体报告计划(GHGRRP))进行估计的。澳大利亚监管报告 原则已用于尚未制定法规的管辖区的排放。(3)范围2温室气体      电力间接温室气体排放。 范围2核算排放量      公司消耗的外购电力产生的温室气体 排放。购电的定义是购买或以其他方式带入公司组织边界的电力。范围2的排放实际上 发生在发电设施。Woodside估计温室气体排放量、能量值和全球升温潜能值是根据 排放发生地管辖区的相关报告法规(例如澳大利亚国家温室气体和能源报告(nGER)、美国环保署温室气体报告计划(GHGRP))进行估计的。澳大利亚监管报告原则已用于尚未制定法规的管辖区的排放 。(3)术语定义范围3温室气体其他间接温室气体排放。  范围3是一个报告排放类别,允许处理所有其他间接排放。 范围3的排放是 公司活动的结果,但来自公司不拥有或控制的来源。范围3活动的一些例子是采购材料的提取和生产;采购燃料的运输;以及销售产品和服务的使用。有关Woodside报告的范围3排放类别的更多信息,请 参阅《气候转变行动计划》和2023年进度报告第72页的数据表。3短期—和本报告指的时间范围如下: 短期长期指的是从现在到2025年,长期指的是2046年及以后。  伍德赛德的起始基数为6。 净权益排放量包括利用碳信用作为补偿。可持续发展 提及可持续性(包括可持续和(包括 可持续)是指伍德赛德S可持续 可持续发展委员会和 可持续发展相关董事会和可持续) 政策,以及在伍德赛德S的背景下,旨在确保其业务从长期角度来看是可持续的,考虑到一系列因素,包括经济(包括能够通过低成本和盈利来长期维持我们的业务)、环境(包括考虑到我们的环境影响和努力降低碳投资组合)、社会(包括支持我们的运营许可证)和 监管(包括持续遵守相关法律义务)。使用可持续发展、可持续发展和可持续发展等术语并不意味着伍德赛德不会对经济、环境或社会产生不利影响,也不意味着伍德赛德将实现任何特定的经济、环境或社会成果。Target 伍德赛德使用这一术语来描述寻求实现结果的意图,伍德赛德认为 它已经制定了适当定义的计划或途径来实现该结果。 TCFD气候相关金融披露工作组。 有关更多信息,请参见www.example.com第1层PSE典型的第1层工艺安全事件是超过500 kg的碳氢化合物泄漏(在任何一小时内)。 第2层PSE典型的第2层工艺安全事件是 超过50 kg但小于500 kg的碳氢化合物泄漏(在任何一小时内)。 可记录的总数每百万工作小时可记录的伤害数量(死亡+损失伤害率(TRIR)工作日案例 +限制工作日案例+医疗案例+永久性部分残疾)。  传统所有者当地原住民群体的成员,拥有与我们经营的土地和水有关的传统和托管人权利和责任。  过渡案例伍德赛德使用这个术语来指伍德赛德应用的方法,通过筛选一系列气候相关因素的投资机会来帮助我们管理风险。  基础NPAT来自本集团业务的税后净利润(不包括任何特殊项目)单位生产成本(百万美元)除以生产成本数量(百万美元)美国,美国 美元,美元西澳大利亚州212 2023年度报告 ’     


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1环境规划署,1992年。“《生物多样性公约》 ”https://www.cbd.int/doc/legal/cbd-en.pdf. 2见IFRS Foundation 2021:Climate Related Disclosure Prototype。附录a.《国际财务报告准则》在2021年原型之后发布了进一步的咨询文件。由于 它没有包含巴黎结盟场景的更新定义,伍德赛德保留了以前版本的使用。3世界资源研究所和促进可持续发展世界商业理事会,2004年。“《温室气体议定书》:一项公司会计 和报告准则。”4定义根据澳大利亚清洁能源监管机构www.example.com。gov.au/Infohub/Markets/cert-report/cert-report-2023/cert-2023-glossary [马修斯,J.B.R. (ed.)].全球变暖1.5 ° C。气候变化专门委员会在 加强全球应对气候变化威胁、可持续发展和消除贫困努力的背景下,关于全球升温比工业化前水平高1.5 ° C的影响和相关全球温室气体排放途径的特别报告 [马萨诸塞州,翟平,H.—O. Pörtner,D. Roberts,J. Skea,P.R. Shukla,A. Pirani,W. Moufouma—Okia角佩安河Pidcock,S.康纳斯,J.B.R. Matthews,Y. Chen,X.周先生,M.I. Gomis,E. Lonnoy,T.梅考克M. Tigor和T. Waterfield(eds.)].剑桥大学出版社,英国剑桥和纽约,美国,第10页。541-562. https://doi. org/10.1017/9781009157940.008。计量单位术语定义bbl桶bcf十亿立方英尺天然气boe桶石油当量boe桶石油当量boe/d桶石油 当量COá,,—e二氧化碳当量GJ千兆焦耳GW千兆瓦公里公里米米m3立方米Mbbl千桶Mboe千桶石油当量Mboe百万桶石油当量MMB单位单位GB700 SCF1 boe凝析油1 bbl1 boe石油1 bbl1 boe天然气 液体1 bbl1 boe(NGL)单元设施LNG转换系数1吨卡拉萨天然气厂8.08 boe 1吨冥王星天然气厂8.34 boe 1吨惠斯通8.27 boe WOE Odbide Energy Group LTD 213                                  


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6.8有关本报告及不合理偏见的资料根据《2001年公司法》第299(3)及299a(3)条的许可,我们已在经营及财务回顾及董事报告中遗漏有关本公司业务策略、未来业务前景及可能的发展以及该等业务在未来财政年度的预期 业绩的若干资料。我们这样做的基础是,如果这些信息被披露,可能会对伍德赛德造成不合理的损害(例如,因为这些信息为时过早, 商业敏感、机密或可能给第三方带来商业优势)。遗漏的信息涉及我们的内部预算、预测和估计、我们的业务战略细节和液化天然气合同定价。 本报告包含有关伍德赛德·S的业务和运营、市场状况、经营结果和财务状况的前瞻性表述,包括但不限于 交易结果、有关伍德赛德·S产品的长期需求、伍德赛德·S项目的开发、完成和执行、对未来资本支出的预期、未来股息的支付及其金额、项目的未来结果、经营活动和新能源产品的表述,对可再生能源产能以及可再生能源项目的投资和开发的预期和计划,对生产、资本和勘探支出以及天然气枢纽敞口的预期和指导,以及对实现伍德赛德·S净股权范围1和2温室气体减排和新能源投资目标以及其他气候和可持续发展目标的预期。除对历史或当前事实的陈述外,所有陈述均为前瞻性陈述,一般可通过使用前瞻性词汇来识别,如指导、预测、可能、潜在、预期、相信、目标、预期、目标、计划、战略、预测、展望、项目、进度、计划、计划、战略、预测、展望、项目、进度、计划和其他类似的词语或表述。同样, 描述伍德赛德的目标、计划、目标或期望的陈述均为前瞻性陈述。本报告中的前瞻性陈述不是对未来事件或业绩的指导、预测、保证或预测,而是基于管理层当前预期和假设的未来预期。这些陈述及其所依据的任何假设可能会在不另行通知的情况下发生变化,并受到固有的已知和未知风险、不确定性、假设和其他因素的影响,其中许多因素不是伍德赛德及其相关法人及其各自的高级管理人员、董事、员工、顾问或代表所能控制的。可能导致实际结果与前瞻性陈述中的结果大不相同的重要因素包括但不限于:大宗商品价格的波动、对伍德赛德产品的实际需求、汇率波动、岩土因素、钻井和生产结果、天然气商业化、开发进度、经营结果、工程估计、储量和资源估计、市场损失、行业竞争、环境风险、气候相关风险、实物风险、立法、财政和监管发展、会计标准的变化、各国和地区的经济和金融市场状况、政治风险、第三方的行动、项目延迟或推进、监管批准、武装冲突和政治不稳定(如乌克兰持续的冲突)对经济活动和石油和天然气供需的影响,成本估计,未来监管或立法行动对伍德赛德或其经营行业的影响,包括税法的潜在变化,一般经济状况、通胀状况、现行汇率和利率以及金融市场状况的影响,以及与收购、合并和合资企业相关的风险,包括整合企业的困难、财务预测的不确定性、重组、成本增加和不利的税收后果。以及与收购和剥离的财产和业务相关的不确定性和负债。与伍德赛德及其业务有关的主要风险的更详细摘要可在第3.9节:风险因素中找到。在考虑本报告中包含的信息 时,您应查看并考虑这些风险。如果前瞻性陈述所依据的任何假设发生变化或被发现是不正确的,这可能会导致结果与本报告中的陈述不同。强烈告诫投资者不要过度依赖任何前瞻性陈述。实际结果或表现可能与任何前瞻性陈述中表达或暗示的结果或表现大不相同。伍德赛德及其任何相关机构、其各自的高级管理人员、董事、员工、顾问或代表,以及本报告中点名或参与本报告信息准备的任何人,均不对本报告中任何前瞻性陈述的准确性或实现的可能性或本报告中任何明示或暗示的结果、事件或结果做出任何陈述、保证、保证或担保(明示或暗示)。214 2023年年报


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All forward-looking statements contained in this report reflect Woodside’s views held as at the date of this report and, except as required by applicable law, neither Woodside, its related bodies corporate, nor any of their respective officers, directors, employees, advisers or representatives intends to, undertakes to, or assumes any obligation to, provide any additional information or update or revise any of these statements after the date of this report, either to make them conform to actual results or as a result of new information, future events, changes in Woodside’s expectations or otherwise. Past performance (including historical financial and operational information) is given for illustrative purposes only. It should not be relied on as, and is not necessarily, a reliable indicator of future performance, including future security prices. CLIMATE STRATEGY AND EMISSIONS DATA All greenhouse gas emissions data in this report are estimates, due to the inherent uncertainty and limitations in measuring or quantifying greenhouse gas emissions, and our methodologies for measuring or quantifying greenhouse gas emissions may evolve as best practices continue to develop and data quality and quantity continue to improve. Woodside ‘greenhouse gas’ or ‘emissions’ information reported are net equity Scope 1 GHG emissions, Scope 2 GHG emissions, and/or Scope 3 GHG emissions, as the context requires. The glossary and footnotes to this report provide further clarification of ‘lower carbon’ where applicable. Woodside uses the term ‘lower-carbon services’ to describe technologies, such as CCUS or offsets, that may be capable of reducing the net greenhouse gas emissions of our customers. For more information on Woodside’s climate strategy, including references to ‘lower carbon’ as part of that strategy, and emissions data refer to Woodside’s Climate Transition Action Plan and 2023 Progress Report available at woodside.com. INDUSTRY AND MARKET DATA This report contains industry, market and competitive position data based on industry publications and studies conducted by third parties, as well as Woodside’s internal estimates and research. These industry publications and third-party studies generally state that the information they contain has been obtained from sources believed to be reliable, although they do not guarantee the accuracy or completeness of such information. While Woodside believes that each of these publications and third-party studies is reliable and has been prepared by a reputable source, Woodside has not independently verified the market and industry data obtained from these third-party sources and cannot guarantee the accuracy or completeness of such data. Accordingly, undue reliance should not be placed on any of the industry, market and competitive position data contained in this report. Forecasts and other forward-looking information obtained from these sources are subject to the same qualifications and uncertainties as the other forward-looking statements contained in this report and may differ among third-party sources. These forecasts and forward-looking information are subject to uncertainty and risk due to a variety of factors, including those described in section 3.9—Risk factors and in this section, section 6.8—Information about this report. These and other factors could cause results to differ materially from those expressed in Woodside’s forecasts or estimates or those of independent third parties. While Woodside believes its internal research is reliable and its selection of industry publications and third-party studies and the description of its market and industry are appropriate, neither such research nor these descriptions have been verified by any independent source. BASIS OF PRESENTATION Woodside’s Financial Statements are prepared in accordance with the Australian Accounting Standards and other authoritative pronouncements of the Australian Accounting Standards Board (AASB) and comply with the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). OTHER IMPORTANT INFORMATION In this report, references to a year are to the calendar and financial year ended 31 December 2023 unless otherwise stated. All references to dollars, cents of $ in this report are references to US currency and are stated in Woodside share, unless otherwise stated. Unless otherwise stated, all Woodside results set out in this Annual Report 2023 include the performance of the interests acquired as part of the merger with BHP’s petroleum business from 1 June 2022. WOODSIDE ENERGY GROUP LTD 215


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6.9附加信息 Ten-year comparative data summary 202320222021202020192201820171201620152014 Profit and loss Operating revenues (USDm)1,2 LNG 8,16511,2895,3592,5193,6643,7612,6742,7513,0954,563 Pipeline gas  1,3741,36243738589153303296377 Natural gas liquids (NGLs)  2812066016442543343480 Crude oil and condensate  3,9813,7581,3168439469528137151,0712,056 Processing and services revenue  184175143142119202192202180198 Trading revenue  -----2105370354161 Other hydrocarbon revenue  -----147--- Shipping and other revenue  92741715----- Total  13,99416,8176,9623,6004,8735,2403,9754,0755,0307,435 EBITDAX excluding impairment  9,71911,6944,4541,9913,6804,0413,0953,0043,4435,853 EBITDA excluding impairment  9,36311,2344,1351,9223,5313,8142,9182,7343,0635,568 EBIT  3,3079,1863,493(5,171)1,0912,2781,7141,3884413,672 Exploration and evaluation (excluding amortisation of permit 356 46031969149227177270380285 acquisition)  Depreciation and amortisation  4,1352,9381,6871,8121,6881,4511,1881,3201,5171,441 Amortisation of licence acquisition costs 4 10312154616262221 Impairment/impairment reversal  1,917(900)(1,048)5,26973739--1,083434 Net finance costs  3412203269229183844885163 Tax expense  1,5512,5991,254(1,465)480628465367243993 Non-controlling interest  62775353391039610587102 Reported NPAT  1,6606,4981,983(4,028)3431,3641,069868262,414 Reported EPS (cents)3  88430206(424)371481231043293 DPS (cents)  14025313538911449883109255 Balance sheet Total assets 55,36159,32126,47424,62329,35327,08825,39924,75323,83924,082 (USDm)2 Debt 6,4986,7726,7977,4926,8494,0715,0654,9734,4412,586 Net debt  4,7495833,7723,8882,7912,3974,7474,6884,319(682) Shareholder equity (net of non-controlling interest) 34,399 36,33613,44312,07516,61717,48915,08114,83914,22615,876 Cashflow (USDm) Cash flow from and capital Operations 6,1458,8113,7921,8493,3053,2962,4002,5872,4754,785 expenditure Investing (5,585)(2,265)(2,941)(2,112)(1,238)(1,772)(1,568)(2,473)(5,555)(617) (USDm) Financing (5,000)(3,364)(1,424)(203)317(159)(805)51(58)(3,119) Capital expenditure4  5,7364,1152,6381,9461,1921,7211,3672,1795,614686 ROACE5  6.5%24.5%15.6%(21.0%)4.1%9.3%7.4%6.2%2.0%17.5% Return on equity  4.8%17.9%14.8%(33.4%)2.1%7.8%7.1%5.8%0.2%15.2% Gearing  12.1%1.6%21.9%24.4%14.4%12.1%23.9%24.0%23.3%(4.5%) Volumes1 Sales (million boe) LNG  104.596.691.281.275.369.661.263.657.658.3 Pipeline gas  39.628.42.55.36.25.87.614.513.413.3 NGLs  7.14.60.70.40.70.40.70.70.70.8 Crude oil and condensate  50.339.317.219.915.213.414.616.221.020.8 Total  201.5168.9111.6106.897.489.284.195.092.793.2 Production (million boe)6  LNG  88.685.170.875.067.771.961.763.757.560.3 Pipeline gas  39.728.62.55.36.15.87.314.513.313.3 NGLs  7.15.30.50.50.50.60.60.70.70.8 Crude oil and condensate  51.838.717.319.515.313.114.816.020.720.7 Total (million boe)  187.2157.791.1100.389.691.484.494.992.295.1 Other data Reserves (Proved plus Probable) Natural gas (Tcf)7 16.0216.4311.674.505.656.056.547.097.596.65 Reserves (Proved plus Probable) Crude oil and condensate 908.7 710.6244.4250.7222.4175.9186.9198.6176.1171.2 (MMbbl)7  Reserves (Proved plus Probable) NGLs (MMbbl)7 37.1 48.0-------- Other  Employees8  4,6674,3763,6843,6703,8343,6623,5973,5113,4563,803 Shares High (A$) 39.0039.1627.4036.1437.4039.0033.9731.8838.3344.23 Low (A$) 29.5321.9319.2015.2730.4928.4528.1623.9426.2033.71 Close (A$) 31.0635.4421.9322.7434.3831.3233.0831.1628.7238.01 Number (000’s) 1,898,7501,898,750969,632962,226942,287936,152842,445842,445823,911823,911 Number of shareholders9  620,891649,871261,019276,431220,065209,753209,383214,350225,138227,798 Market capitalisation (USD equivalent at reporting date) 40,168 45,75915,94816,81722,66620,68121,76218,92217,25025,664 Market capitalisation (AUD equivalent at reporting date) 58,975 67,29221,26421,88132,39629,32027,86826,25123,66331,317 Finding costs ($/boe) (3-year average)10 10.19 9.7814.6530.4421.7129.9026.2139.06107.4544.09 Reported effective income tax rate (%) 27.5% 30.7%32.0%20.5%57.2%31.7%34.0%35.9%49.8%30.1% Net debt/total market capitalisation (%) 11.8% 1.3%23.7%23.1%12.3%11.6%21.8%24.8%25.0%(2.7%) 1 2017 has been restated for the impact of AASB 15 Revenue from contracts with customers. Comparative financial information prior to 2016 has not been restated for AASB 15. 2 2019 includes the adoption of AASB 16 Leases. 3 Earnings per share has been calculated using the following weighted average number of shares (2023: 1,896,498,169, 2022: 1,511,257,404, 2021: 962,604,811; 2020: 951,113,086; 2019: 935,833,092; 2018: 921,165,018; 2017: 866,201,877; 2016: 835,011,896; 2015: 822,943,960; 2014: 822,771,118). 4 2023 and 2022 includes other corporate spend. The 2022 capital expenditure has been restated to reflect this. Information prior to 2022 is not available. 5 The calculation for ROACE has been revised in 2014 to use EBIT as the numerator, in addition to a change in the composition of capital employed. ROACE for 2013 has been restated to include this change. 6 Includes production of 186.1 MMboe (2022: 156.8 MMboe) from Woodside reserves and 1.1 MMboe (2022: 0.9 MMboe) from feed gas purchased from Pluto non-operating participants processed through the Pluto-KGP Interconnector. 7 Reporting of reserves by product changed in 2022 to include natural gas; crude oil and condensate; NGLs. For years prior to 2022, NGLs were included in natural gas and crude oil and condensate were reported separately. Years prior to 2022 have otherwise not been restated for any other changes in reporting methodology. 8 The number of employees for 2023 includes vacation students. Comparative information prior to 2023 has not been restated to include vacation students. 9 As per the date specified in the relevant Annual Report. 10 Finding cost methodology is in accordance with SEC industry standard. The 2020 outcome excludes the impact of Greater Pluto (WA—404—P)经证实(1 P)未开发储量为9100万桶油当量至最佳估计(2C),由于Pluto的减值,重新分类为应急资源 (WA—404—P)。216 2023年度报告


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总公司Woodside Energy Group Ltd Mia Yellagonga 11 Mount Street Perth WA 6000邮政地址邮箱D188 Perth WA 6840 Australia T +61 8 9348 4000 E www.example.com Woodside Energy Group Ltd ABN 55 004 898 962 woodside. com