附件99.1

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2023年年度合併報告附錄4E


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2023年年報這份2023年年報是S在伍德賽德的運營和活動的摘要截至2023年12月31日的12個月期間 和截至2023年12月31日的財務狀況。伍德賽德能源集團有限公司(ABN 55 004 898 962)是伍德賽德集團公司的最終控股公司。在本報告中,除非另有説明,否則提及伍德賽德能源集團有限公司和/或其控制的 實體時,指的是伍德賽德能源集團有限公司和/或其受控實體。案文沒有區分最終控股公司的活動和其受控實體的活動。這份報告引用了伍德賽德網站,以及我們的氣候過渡行動計劃和2023年進展報告。這些參考文獻僅供讀者參考,不作為參考併入本報告。同樣,本報告提及的任何其他網站的內容也不構成報告的一部分。有關本報告中包含的術語的定義,請參閲 第6.7節詞彙、測量單位和對話係數。重要警示信息本報告包含前瞻性陳述、温室氣體排放數據、行業、市場和競爭地位數據以及伍德賽德S財務報表。有關這些事項的重要警示信息,請參閲關於本報告的第6.8節??信息。非國際財務報告準則 措施本報告某些部分包含未根據國際財務報告準則(IFRS)編制的財務措施,也是非公認會計準則財務措施(定義見1933年美國證券法下的S法規第10(E)項)。有關詳細信息,請參閲第6.6節替代業績計量,並將這些計量與伍德賽德S財務報表中列示的最直接可比的國際財務報告準則計量進行核對。這些非《國際財務報告準則》財務計量的定義見第6.7節詞彙、計量單位和換算係數。氣候和可持續發展氣候和可持續發展考慮因素被納入伍德賽德和S的商業活動和投資決策。我們的《氣候轉型行動計劃》和《2023年進展報告》中包含了《S 2023年應對氣候變化的伍德賽德方法》和氣候相關計劃摘要。欲瞭解有關伍德賽德S可持續發展業績的更多信息,請訪問伍德賽德網站。承認鄉村伍德賽德承認原住民和託雷斯海峽島民為澳大利亞S第一民族。我們承認它們與土地、水和環境的聯繫,並向過去和現在的祖先和長老致敬。我們將這一認可和尊重擴展到世界各地的第一批國家、人民和社區。附錄4E 20232022向市場公佈的結果 普通活動收入下降17%,至139.94億美元 普通活動税後利潤168.17億美元 會員應佔税後利潤下降74%,至16.6億美元 該期間可歸因於會員的淨利潤下降74%,至16.6億美元,至64.98億美元 分紅平均每證券末期股息(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(每股美國分) 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日每股普通證券的有形資產淨值1,2 $15.91$16.68 1包括租賃資產12.3億美元和租賃負債16.15億美元(2022年:12.64億美元和16.34億美元) 16租賃。2這是一種替代業績計量(APM),是未經審計的非國際財務報告準則計量。伍德賽德認為,這一非IFRS指標提供了有用的業績信息,但它不應被視為作為實際經營業績指標(如税後淨利潤或經營活動淨現金)的法定指標的指示或替代,也不應被視為根據IFRS提出的任何其他財務業績或狀況指標。有關非《國際財務報告準則》計量的更多信息,包括與伍德賽德·S財務報表的對賬,請參閲《替代業績計量》第6.6節。II 2023年年報


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內容1. 概述4 1.1 關於伍德賽德4 1.2 2023摘要5 1.3 主席S報告8 1.4 首席執行官S報告9 1.5 重點領域10 2. 戰略和財務業績12 2.1 伍德賽德S戰略12 2.2 資本管理13 2.3 財務概述16 2.4 能源市場18 2.5 商業模式和價值鏈19 3. 我們的業務20 3.1 澳大利亞運營20 3.2 國際運營22 3.3 營銷和交易23 項目24 3.5 退役26 3.6 勘探和開發27 3.7 新能源和碳解決方案28 3.8 氣候和可持續性29 3.9 風險因素40 3.10 儲量和資源聲明48. 治理52 4.1 公司治理聲明53伍德賽德 的公司治理53董事會 54董事會委員會 62執行領導團隊 65促進負責任和道德的行為 67風險管理和內部控制 69納入和 多樣性 71其他治理披露 74股東 754.2. 董事報告76 4.3 薪酬報告80. 財務報表105 5.1 財務報表105 6. 補充信息 172 6.1 關於石油和天然氣的補充信息未經審計172 6.2 三年財務分析178 6.3 額外披露183 6.4 股東統計195 6.5 資產事實203 6.6 替代 業績衡量207 6.7 詞彙,計量單位和換算係數210 6.8 有關本報告的信息2146.9 十年比較數據摘要第216伍德賽德能源集團有限公司


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1.1Woodside 簡介我們是一家全球能源公司,成立於澳大利亞,提供可靠且負擔得起的能源,幫助 人們過上更好的生活。在創新和決心的推動下,我們35年前在澳大利亞建立了液化天然氣(LNG)行業,今天為越來越多的客户提供天然氣。幾十年來,我們一直可靠地向澳大利亞的家庭和企業輸送天然氣,支持當地工業的發展,推動經濟繁榮。自2022年與必和必拓的S石油業務合併後,通過擴大全球投資組合,我們已成為世界上更大的能源供應商。我們正在通過利用我們可靠的運營、強大的客户關係和投資於新能源的過往記錄,為能源轉型做出貢獻。我們的戰略是通過開發低成本、低碳、盈利、彈性和多樣化的投資組合來在這一過渡中蓬勃發展。1我們的液化天然氣尤其可以幫助亞洲主要經濟體的客户滿足其能源安全需求,同時支持他們的脱碳目標。我們 還在投資新的產品和服務,以幫助客户減少或避免排放。我們正在努力減少我們的淨股權範圍1和2温室氣體排放,以實現我們到2050年或更早實現淨零的目標。2我們優質的全球投資組合和強勁的資產負債表使我們能夠今天執行重大項目,同時尋找機會,為伍德賽德S帶來下一波增長。這些機會涉及天然氣、石油、新能源產品和低碳服務。我們在追求增長與注重財務回報和股東價值的紀律嚴明的投資方式之間取得平衡。我們認識到,為了保持強勁的運營和財務業績,我們需要可持續地運營我們的業務。我們繼續關注安全、環境和社會績效,並與社區保持有意義的關係。我們以我們的價值觀為指導,我們相信我們的成功是由我們的員工和文化支撐的。1有關伍德賽德如何使用低碳投資組合的定義,請參閲第6.7節詞彙、測量單位和轉換系數。2個目標和期望是淨權益範圍1和2温室氣體排放量 相對於6.32公噸的起始基數-e代表2016-2020年温室氣體年平均總排放量範圍1和2,可根據生產2或受制裁資產的潛在股本變化進行調整(向上或向下),並在2021年前作出最終投資決定。淨股本排放量包括利用碳信用作為補償。4 2023年年報


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1.2概述2023年概述 税後淨利潤 基本税後淨利潤1自由現金流1$17億 $3.3 BILLIONX%$6億生產量2 全年股息淨股本範圍1和2排放量2023年實現低於187.2 140 12.5%開始MMBOE US CPS BASE 3履行我們的承諾 批准了最終的投資 同意出售 的10%股權決定。 在斯卡伯勒合資企業中的權益出售給日本液化天然氣公司。4繼續執行 的項目,按計劃實現2025年淨股本桑戈馬油田開發 減排目標。第一階段,斯卡伯勒能源 項目和Trion項目。 1這是一種替代績效衡量標準,是一種未經審計的非IFRS計量。Woodside 認為,這種非IFRS衡量標準提供了有用的業績信息,但不應被視為法定衡量標準的指示或替代,作為實際經營業績 (如税後淨利潤或經營活動現金淨額)的指標,也不應被視為根據IFRS呈列的任何其他財務業績或狀況的衡量標準。有關非IFRS 措施的更多信息,包括與Woodside公司財務報表的對賬,請參閲第6.6節“替代績效措施”。’–2包括從Woodside儲量生產186.1百萬桶當量(2022年:156.8百萬桶當量),以及通過冥王星—KGP互連器處理的從冥王星非運行參與方購買的原料氣生產1.1百萬桶當量(2022年:0.9百萬桶當量)。3目標和期望是相對於632萬噸二氧化碳當量起始基數的淨權益範圍1和2温室氣體排放量,該起始基數代表2016—2020年期間的年平均權益範圍1和2温室氣體排放總量,且可能會 調整(向上或向下)生產2或制裁資產的潛在股權變動,並在2021年前作出最終投資決定。淨權益排放包括使用碳信用額作為抵銷。4待 交易完成後,目標為2024年第一季度。伍德能源集團有限公司5


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創造價值報告税後淨利潤生產1我們實現了報告的NPAT,(NPAT)187.2 16.6億美元, 反映了我們在157.7美元較低的定價環境下強勁的6498年運營業績。我們全年全額派息總額1,9831,660美元為140美分,佔基礎NPAT的343美元約80%,百萬美元100.3美元89.691.1是我們目標股息支付範圍的高端。(4,028)2019 2020 20212022202320202020212022023財務實力齒輪2流動性我們的12.1%的資產負債率是我們目標資產負債率範圍的下限24.410,239              10—20%。21.9淨債務增加與計劃的7,790項主要資本支出一致。6,9526,704 14.46,125我們維持 投資級別12.1的信用評級,期末流動性約為78億美元。$1.6 2019 20 @ 0 20212022202320192020 202120222023一致操作LNG可靠性安全我們 保持強勁的LNG 1.801.86可靠性在我們的資產,冥王星1.74TRIR在2023年的前五個月裏實現了99.9%的可靠性97.697.798.598.0 93.7,在計劃的週轉之前。0.8 8傷害0.90我們的總可記錄傷害率(TRIR)為1.86,2023年承包商受傷人數增加了39%,相比之下,2022年為30人。可記錄的Woodside在2023年發生了死亡事件。共有118 865名員工 我們的生產成本隨着2023年而增加33包括合併後的12個月2019年2023年02020212022202320192020 202120222023投資組合和計劃週轉TRIR是每百萬工時的總可記錄傷害率。                   在 冥王星、NWS和Ngujima—Yin的活動。包括從Woodside儲量生產1.861億桶當量(2022年:156.8億桶當量),以及從冥王星非運行參與方購買的原料氣通過冥王星—KGP互連器處理的1.1億桶當量(2022年:0.9億桶當量)。 這是一種替代績效指標(APM),是未經審計的 非IFRS指標。Woodside認為,這種非IFRS計量提供了有用的業績信息,但不應被視為法定計量的指示或替代,作為實際經營業績指標(如税後淨利潤或經營活動現金淨額)或根據IFRS呈列的任何其他財務業績或狀況的計量。有關非國際財務報告準則措施的更多信息,包括與Woodside公司財務報表的對賬,請參閲第6.6節替代績效措施。’—截至2023年,Woodside 獲得MSCI ESG評級AAA。請參閲我們網站woodside.com的可持續發展部分的免責聲明。2023年度報告


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營業收入銷售額股東業績201.5 16,817 168.9 13,1994年全年股息106.8 111.6 97.4 69.62百萬美元48.73百萬美元140美元CPS 3,600 2019 2020 2021 2022 2023 2019 2020 2021 2022 2023每股盈利淨負債2信貸評級4,749 3,888 3,772BBB +87.5US CPS 2,791標普全球百萬美元583Baa1情緒低落的股票儲備2 2019 2020 2021 2022 2023 4.8%生產成本S & P GLOBAL 8.3單位生產8.1成本(美元/boe)伍德賽德能源集團有限公司OGX石油和天然氣上游和綜合1,562 5.7 5.3頂部 10% 4.8 1,281標普全球企業可持續發展評估(CSA)得分2023年平均百萬資本就業回報2 $標普全球CSA得分2023年:67/100得分日期:2024年2月7日標普全球企業 可持續性評估(CSA)評分是標普全球ESG評分,不包括任何建模方法。        ’     505 478 481職位和分數是行業特定的,反映了排除篩選標準。 欲瞭解更多信息,請訪問 https://www.example.com % 2019 2020 2021 2022 2023摩根斯坦利資本國際3 * 請參閲我們網站www.example.com的可持續發展部分與此頁面相關的所有腳註均顯示在 上一頁。 伍賽德能源集團有限公司7


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1.3概述主席的報告在生活成本不斷上升的壓力之際,我們非常自豪能夠為 股東和社區回報價值。’可悲的是,我們2023年的表現被我們的同事Michael Jurman 6月在North Rankin Complex的死亡所蒙上了陰影。我們必須提高安全性,並盡我們所能確保每個人誰在伍德賽德的資產和設施上工作,安全返回家園。’通過我們擴大的產品組合中的業績創紀錄生產創造價值,進一步確立了Woodside作為全球能源供應商的地位。我們於二零二三年取得強勁的財務表現。 雖然石油和天然氣價格從2022年的創紀錄高位回落,但強勁的產品需求仍在繼續。’於2023年,我們錄得年度除税後純利17億元,基礎除税後純利33億元。基於此, 董事會已確定每股60美分的全額派息末期股息,導致全年股息總額為每股140美分。當Woodside表現良好時,我們經營的社區也會受益。2023年,伍德賽德向澳大利亞政府支付了創紀錄的50億澳元的税收和版税。
明確的增長戰略Woodside的戰略是通過構建低成本、低碳、盈利、彈性和多樣化的投資組合,在能源轉型中茁壯成長。1我們在不同商品中提供的長期機會支持了這一點。’我們的主要增長項目,包括Sangomar、Scarborough和 Trion,都處於良好的位置,能夠滿足客户的需求。我們強勁的業績和嚴格的資本管理將幫助我們滿足這一需求,並繼續實現增長和回報。支持能源轉型2023年,我與許多投資者進行了交談,他們希望更多地瞭解我們應對氣候變化挑戰的計劃,這是全年董事會會議的一個常規重點。我們還繼續檢討我們的範圍3目標的方法,以迴應投資者的反饋,並決定以新的補充減排目標來補充我們現有的投資目標。我們已經改進了我們的氣候披露,將在我們的2024年年度股東大會上提交諮詢股東投票。— 我們將繼續認真聽取投資者的意見,以告知我們的方針,包括我們如何考慮未來的投資。回顧2023年,中東和歐洲的衝突導致全球能源市場又出現了動盪的一年。再加上對能源安全的高度關注,這進一步表明過渡不會是平穩或線性的,我們的戰略需要作出迴應。我們相信,天然氣將繼續在全球能源結構中發揮關鍵作用,包括為可再生能源供電的電網提供後備支持。我們亦正致力於將產品組合多元化至新能源產品及低碳服務。強有力的領導代表董事會, 很高興歡迎Ashok Belani,他一開始, 非執行董事於二零二四年一月二十九日。Ashok在新能源和石油行業脱碳方面擁有豐富的經驗,將成為伍德賽德董事會的寶貴資產。我也要感謝我們的首席執行官Meg O Wanneill和整個Woodside團隊的成功一年。’梅格是冷靜,有條不紊和包容。她是抓住能源轉型帶來的機遇 並應對其挑戰的合適領導者。也感謝我們的股東,感謝他們對伍德賽德的投資和信任。2024年,伍德賽德將慶祝其成立70週年,並在澳大利亞液化天然氣產業的發源地西北大陸架生產40週年。’這是一個反思伍德賽德為澳大利亞經濟繁榮和區域能源安全所做的重大貢獻的機會。’我們計劃在今後幾年裏繼續發揚這一傳統。 Richard Goyder,AO董事會主席2024年2月27日請參閲第6.7節術語表、計量單位和換算係數,瞭解Woodside如何使用術語"低碳組合"的定義。–2023年度報告


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1.4概述
高級專員的首席執行官報告 ’
在過去的一年裏,伍德賽德創造了創紀錄的生產,同時為未來的增長和價值奠定了基礎。
在與必和必拓石油業務合併後,我們將向更大的全球能源公司過渡,作為一個團隊在多個地點有效地工作。’
安全必須改善
當我回想2023年時,我會一直想起我們的同事Michael Jurman,他在我們的North Rankin Complex工作時失去了生命。他的去世繼續影響着我們中的許多人,我再次向邁克爾的家人和朋友表示最深切的哀悼。’安全是我們的首要任務,我們 必須改進。2023年,我們委託對我們的安全系統進行外部檢討,這將指引我們改善安全表現的努力。強勁、可靠的生產我們的 擴大了全球產品組合,實現了創紀錄的187.2百萬桶油當量(513百萬桶油當量/天)的全年產量。Pluto LNG和西澳大利亞州Karratha天然氣廠(KGP)的可靠性為98%。主要資產的計劃週轉和維修活動已順利完成。這種強勁的運營性能 使我們能夠充分利用對產品的持續強勁需求。2023年的營業收入為140億美元,推動年度税後淨利潤為17億美元。我們實現了這一創紀錄的產量,同時繼續 減少淨權益範圍1和2排放,2023年的淨權益範圍2和2022年的淨權益排放比我們的起始基數低12. 5%(2022年為11%)。1實現下一波增長年內,我們在主要增長項目上取得了良好進展。截至2023年底, 我們的斯卡伯勒能源項目已完成超過55%,並有望於2026年交付第一批液化天然氣貨物。2年底,冥王星列車2模塊的製造正在進行中,51個模塊中的6個已經完成,現場工程進展順利。關鍵的 環境批准於2023年底獲得通過,隨後我們的地震項目成功完成。我們與液化天然氣日本公司(LNG Japan)就出售斯卡伯勒合資企業10%股權達成的買賣協議是 2023年的關鍵性協議。3 Meg O Neill塞內加爾近海的Sangomar項目於2023年底完成了93%,—23口井中有17口已鑽完。4浮式生產儲油卸油(FPSO)設施駛離了 ’新加坡造船廠12月我們的目標是第一石油, 2024年年中。今年6月,我們對墨西哥灣Trion項目做出了最終投資決定(FID)。 浮式生產裝置(FPU)材料和水下設備的採購活動開始。我們的目標是2028年Trion的第一批石油。在我們的新能源產品組合中,我們在氫燃料堆@H2Perth上使用FID。我們的目標是在2025年向西澳大利亞州 工業和公共客户供應氫氣。我們還在推進多個碳捕獲和封存(CCS)項目。我們在美國俄克拉荷馬州擬議的H2OK氫項目以及在西澳大利亞州Karratha附近擬議的Woodside Solar項目 也正在取得進展。可持續發展績效隨着Woodside公司全球業務的不斷擴大,我們的可持續發展績效變得越來越重要。’2023年,我們更新了我們的可持續發展戰略,進一步將可持續發展 績效融入我們所做的一切。最後,我為Woodside團隊感到自豪,併為在這個行業工作感到自豪。我親眼目睹了安全可靠的能源如何改變生活。在我們努力實現一個有利於後代的穩定能源過渡時,我們不能忽視這一點。
梅格·奧尼爾’
首席執行官 執行官兼董事總經理
2024年2月27日
1目標和期望 是指相對於632萬噸二氧化碳起始基數而言的淨權益範圍1和2温室氣體排放量 —e代表 2016—2020年期間範圍1和範圍2温室氣體排放量的年平均權益總額,並可根據在2021年之前最終投資決定生產2或批准資產的潛在權益變動進行調整(上調或下調)。淨權益排放包括使用碳信用額作為抵銷。
2完成百分比不包括冥王星1號列車改裝項目。
3 交易完成後,目標為2024年第一季度。
4在此期間後確定的0.2%更正後,項目進度已更新為93% 。
伍德賽德能源集團有限公司9


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1.5概述
重點領域
休斯敦
神子亞特蘭蒂斯 *
瘋狗 *
墨西哥灣
Trion
加拿大
› * *
H2OK Capella *
休斯敦
加勒比
安戈斯圖拉灣›
› 紅寶石墨西哥›
› 神子
› 亞特蘭蒂斯 *
› 瘋狗 *
› 塞內加爾
› 桑戈馬爾
鑰匙
初級產品階段
天然氣生產資產石油項目新能源 機會開發1或低碳服務1 
* 未手術。
1須經FID和/或監管機構批准。請參閲第6.5節"資產事實",—
2表示銷售辦事處。
3表示代表和(或)聯絡處。更多關於伍德賽德的利益的細節。’
10 2023年度報告


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帝汶海
西北大陸架項目Angel CCS 瀏覽Pluto Okha FPSO惠斯通*/Julimar—Brunello Scarborough Karratha Pluto LNG Ngujima—Yin FPSO Macedon Gas Plant
伍德賽德
總部
北京市‡
首爾‡
東京都‡
新加坡‰
東帝汶/澳大利亞波拿巴CCS
› 日出
澳大利亞西
› 冥王星珀斯東海岸澳大利亞
H2珀斯
› * 西北大陸架 * 巴斯海峽 *›
› 惠斯通*/Julimar—Brunello 墨爾本‰
› Okha FPSO東南澳大利亞CCS
› Ngujima—Yin FPSO H2TAS
› Pyrenees FPSO
› 南馬其頓
› Scarborough Green Hydrogen *
› 瀏覽器
所有腳註均顯示在前一頁。
伍德賽德能源集團有限公司11


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2.1戰略和財務業績
伍德賽德的策略’
伍德賽德的戰略是通過構建低成本、低碳、盈利、彈性和多樣化的投資組合,在 能源轉型中茁壯成長。’
有三個目標驅動伍德賽德的戰略方向。’首先,我們努力擁有合適的產品組合,以提供未來需求所需的能源。我們發揮自身優勢,為客户提供石油和天然氣,同時推進新能源產品和低碳服務。 氣候是我們戰略的一個組成部分,我們根據包括氣候結果在內的廣泛考慮因素評估投資決策。這一點非常重要,因為我們客户的需求越來越受到他們的 脱碳目標的影響。
第二,我們希望為股東創造和回報價值。我們的資本管理框架旨在優化價值、平衡強勁的 股東回報並投資於優質機會。
最後,我們的目標是以可持續的方式開展業務。為了實現這一目標,我們需要管理我們對 人員、社區和我們運營所在環境的影響。我們的員工安全以及專注於管理我們的淨權益範圍1及2排放,以達到我們的目標,對我們的業務長壽至關重要。
這三個目標對於確保伍德賽德實現其戰略並通過能源轉型蓬勃發展至關重要。
伍德賽德的戰略目標推動我們的戰略方向’
盈利
N
R B O RES提供能量
的1l
R C I E E NT W L O創建並返回值D T OPTIMISE I S V O VALVE AND E C R
S
W股東F I開展業務O回報E I可持續
L d
1請參見第6.7節術語表、計量單位和換算係數 ,瞭解伍德賽德如何使用術語"低碳組合"的定義。–
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2.2戰略和財務業績
資本 管理 
伍德賽德的資本管理框架為我們提供了靈活性,以優化從我們的 機會組合中獲得的價值和股東回報。’
資本管理
我們紀律嚴明、 負責的投資方法確保我們管理財務風險並保持穩健的財務狀況,使我們能夠最大限度地提高我們為股東提供的價值。隨着一個強大的資本管理框架到位,我們努力 確保伍德賽德在未來保持一個韌性和多元化的公司。
我們的資本投資需求主要由我們的經營現金流提供資金,我們通過多種資本管理槓桿增加或分配這些現金流:
• 債務管理,以 具有競爭力的成本持續進入優質債務市場,以支持我們的增長活動,並管理我們債務組合的債務到期情況。我們的傳動目標是 10—20%,我們將繼續保持投資級信用評級 。
股東回報,以適當的回報股東。我們的股息政策旨在支付至少50%的NPAT, 非經常性項目(基礎NPAT),目標支付比率在50%至80%之間。我們的股息再投資計劃(DRP)仍然暫停。
套期保值,以保護資產負債表免受商品週期的影響。
集中的支出 管理,實現謹慎高效的資本部署,以支持我們的運營資產交付和增長機會。
參與式利益 管理,使我們能夠平衡資本投資需求、項目執行風險和長期價值。
資本管理框架
特別股息
安全、可靠的強股息政策投資和低成本餘額 (至少50%的股份 回購支出業務表支出比率)
過剩
現金未來投資
投資等級根據NPAT目標信用評級維持股息 不包括 非經常性項目,10—20%的資產負債率,目標是整個週期的50—80%的派息率
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資本配置
伍德賽德的高利潤 投資組合由優質資產組成,這些資產具有規模和彈性,可以提供持續價值。’Woodside公司嚴格的資本分配方法包括對機會、投資組合結果和股東回報的穩健評估 ,同時保持對安全、可靠和高效運營的關注。’
我們的全球投資組合包括澳大利亞、墨西哥灣、加勒比海、塞內加爾、東帝汶和加拿大的液化天然氣、石油和天然氣資產。
我們傾向於液化天然氣,我們希望液化天然氣在能源轉型中發揮持續作用,因為我們的客户 尋求減少排放。我們的液化天然氣資產在地理上是不合理的。
我們的國內天然氣資產提供穩定的現金流、對大宗商品價格的彈性,並提供可靠的回報。
在我們的石油資產方面,我們尋求高現金產生和更短的投資回收期,這在短期內提高了我們的融資能力, 同時在石油需求減少的情況下,保持長期的彈性。
我們致力於安全、可靠和高效地運營我們的資產,為客户提供最佳 價值。
我們有重大項目在執行階段,將提供伍德賽德的下一波增長。’在塞內加爾,Sangomar油田開發 第一階段的目標是, 2024年年中。澳大利亞斯卡伯勒能源項目的目標是2026年第一批LNG貨物。在墨西哥,Trion項目於2023年6月實現了FID,目標是2028年的第一批石油 。
我們在澳大利亞擁有碳捕集和封存(CCS)機會,並正在澳大利亞、美國和 新西蘭推進氫和氨項目。
我們對有機和無機投資機會的投資決策均基於能源市場分析,包括供應、需求和價格前景 。我們根據各種情景測試潛在投資的穩健性,以支持我們的投資決策,目標是在各種商品週期和氣候結果中保持盈利和彈性。
我們的資本分配框架為石油、天然氣和新能源機會設定了目標投資標準。我們利用這一資本配置框架來創建一個多樣化和 靈活的投資組合,我們相信這使我們能夠應對產品需求和供應的變化。
油氣新能源 
海上管道多樣化 
為新能源產品創造高回報, 更低 
利用基礎設施,
基金多元化增長,碳 服務減少客户成本 ’
專注於將未開發的天然氣貨幣化,  
專注於高質量的排放;氫,氨, 
包括 氫的可選性
資源CCUS1 
高現金生成 穩定長期長期現金流發展中市場 
現金流概況強勁預測
投資回收期較短,資本要求較低 
適應需求
快速上市商品定價上行潛力較低風險概況  
機會IRR> 15% IRR> 12% IRR> 10% 
目標5年內回收 2年內回收7年內回收10年內回收2 
範圍1及2温室氣體排放: 
到2030年減少30%;到2050年或更快實現淨零排放的目標3 
1 CCUS是指碳捕獲利用和儲存。
2回收期指RFSU + X年。
3目標和願望是淨權益範圍1和範圍2温室氣體排放量相對於632萬噸二氧化碳的起始基數 —e, 代表2016—2020年期間範圍1和2温室氣體排放量的年平均權益總額,並可根據在 2021年之前作出最終投資決定的生產2或批准資產的潛在權益變動進行調整(上調或下調)。淨權益排放包括使用碳信用額作為抵銷。
14 2023年度報告


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在評估機會時,我們考慮了與 機會相關的廣泛的投資組合評估和機會評估因素。這些評估可以適用於收購或剝離,以及評估新項目對投資組合的影響。
產品組合評估 推薦1機會評估推薦1 
收益免費現金基金排放策略回報 
IRR/NPV風險盈虧平衡
每股 流量配置文件週期
使用價格、情景和環境分析,根據投資組合指標篩選增長機會
可持續性
我們的可持續發展戰略支持我們的公司戰略和宗旨,並將重點放在與我們當前業務活動最相關的可持續發展主題上。我們運用可持續發展的思維來指導企業各個層面的決策。我們的可持續發展戰略旨在將環境、社會和治理績效融入我們所做的每一件事。
如第3.8節《氣候與可持續發展》中進一步描述的,2023年,我們的可持續發展活動和披露繼續發展,以迴應可持續發展主題、新出現的強制性可持續發展標準和投資者優先事項的戰略重要性。
1説明這些考慮因素。不是一份詳盡的清單。
伍德賽德能源集團有限公司15


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2.3戰略和財務業績
財務 概述
關鍵指標
以下財務摘要包括《國際財務報告準則》和非國際財務報告準則計量。伍德賽德使用各種非國際財務報告準則的替代業績衡量標準(APM)來反映我們的基本業績。這些衡量標準如下所示,並與伍德賽德S財務報表第6.6節中的替代績效衡量標準進行了核對。
     2023 2022 2021
營業收入     $13,994 16,817 6,962
不包括減值的EBITDA(1)  $9,363 11,234 4,135
息税前利潤(1)     百萬美元3,307 9,186 3,493
税後淨利潤(2,3)  $1,660 6,498 1,983
基本淨利潤(1)     百萬美元3,320 5,230 1,620
經營活動淨現金 $6,145 8,811 3,792
資本支出(1,4)     百萬美元5,736 4,115 2,631
勘探支出(1,5)     百萬美元 367 418 96
自由現金流(1,6)       560 6,546 851 
分派之股息      百萬美元4,253 3,088 404
最終 股息已確定      百萬美元60 144 105  
盈利      美國cps 87.5 430.0 206.0 
傳動裝置(1,7)      %     12.1 1.6 
生產量(8)         
氣體       MMboe 128.3 113.8 73.3 
液體      MMboe 58.9 43.9 17.8 
總      MMboe 187.2 157.7 91.1 
銷售 卷         
氣體       MMboe 144.1 125.0 93.7 
液體      MMboe 57.4 43.9 17.9 
總      MMboe 201.5 168.9 111.6 
1這些是替代績效指標(APM), 未經審計的非IFRS計量。Woodside認為,這些非IFRS指標提供了有用的業績 信息,但它們不應被視為法定指標的指示或替代,作為實際經營業績指標(如税後淨利潤或經營活動現金淨額)或任何其他 財務業績或根據IFRS呈列的狀況的指標。有關非IFRS計量的更多信息,包括這些計量與根據IFRS計算和列報的最直接可比財務計量的對賬,請參閲第6.6節替代績效計量。’—
2歸屬於母公司股權持有人的税後淨利潤。
3全球業務實際所得税率(EITR)為27.5%。由於最終 投資決定在2023年開發Trion資源, 由於取消確認冥王星PRRT遞延税項資產(DTA)和減值的影響,全球EITR已從基礎31%降至27.5%。 EITR的計算方法是Woodside的所得税費用或收益除以所得税前損益。’二零二二年的EITR約為31%,二零二一年約為32%。
4石油及天然氣物業的資本增加、資本化評估及其他企業開支。不包括資本化勘探以及全球基礎設施合作伙伴基金(GIP)對冥王星列車2號額外捐款的影響。’2022年資本 支出已重列,以包括其他企業支出。2021年資本開支資料尚未 重列以包括其他公司支出。
5勘探及評估開支減特許權購置成本攤銷及過往年度勘探開支撇銷。
6經營活動現金流量減去投資活動現金流量。
7用於計算2023年資產負債的 計息負債總額包括將於未來12個月內攤銷的900萬美元資本化成本。這與第5節財務報表附註C.2一致。—
8包括從Woodside儲量生產的1.86億桶當量(2022年:156億桶當量)和從Pluto購買的原料氣生產的1.1億桶當量(2022年:0.9億桶當量) 通過冥王星—KGP互連器處理的非操作參與者。
16 2023年度報告


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資本管理
末期股息和股息 再投資計劃
已確定2023年全額蓋印末期股息60美分。末期股息派付總額為11. 39億元, 佔二零二三年下半年相關NPAT約80%。1股息再投資計劃(DRP)仍暫停。
流動性和償債
伍德賽德銀行的主要流動性來源是現金和現金等價物、經營活動產生的淨現金、雙邊貸款和銀團貸款項下的未使用借貸能力、發行債務或股權證券以及其他來源,如出售’ 非戰略性資產。
在這一年中,伍德賽德從經營活動中產生了61.45億美元的現金流,並提供了5.60億美元的正自由現金流。2,3伍德賽德將其備用債務額度從40.5億美元增加到60.5億美元,並償還了2.84億美元的到期債務。期末,提取債務為48.74億美元,2024年無償還本金債務,流動性為77.90億美元。
有關Woodside的信貸融資的其他詳情,包括於2023年12月31日的總承擔、到期日和利息以及未償還金額,可參見Woodside於2023年及2022年12月31日的經審核財務報表附註C. 2。’—
伍德賽德的主要持續使用現金是滿足營運資金要求,為債務義務提供資金,併為伍德賽德的資本支出和收購提供資金。’’我們 相信流動資金足以滿足我們目前的需求。伍德賽德公司2024年的資本支出預計在50億美元至55億美元之間,主要是由於Sangomar、Scarborough和Trion項目 的支出。’這不包括任何其後出售資產、收購或其他權益變動的影響。我們的目標是第一石油, Sangomar將於2024年中期交付,Scarborough將於2026年交付第一批液化天然氣貨物,Trion將於2028年交付第一批石油。
伍德賽德沒有 資產負債表外安排,或有可能 ,當前或未來對伍德賽德銀行的財務狀況,收入或支出,經營結果,流動性,資本支出或資本資源有重大影響。’
資產負債表
伍德賽德公司對投資級信用評級的承諾保持 不變,並支持伍德賽德公司根據我們的資本配置框架為股東提供可持續回報和投資於未來增長機會的目標。’’於2023年,伍德賽德的信貸評級分別為BBB+及Baa1。4伍德賽德的負債率於2023年底為12. 1%,處於我們目標範圍的低端,’’’ 10—20%。伍德賽德公司的資產負債率 有時可能會超出10—20%的目標範圍,因為資產負債表是在整個投資週期中進行管理的。5’
商品 價格風險管理
伍德賽德對衝以保護資產負債表免受大宗商品價格下行風險,特別是在高資本支出時期。
伍德賽德對衝了大約22023年卷的2200萬桶。該等油價對衝的變現價值為 税前支出 約為2億美元。
截至2023年12月31日,Woodside已以每桶約76美元的平均價格對2900萬桶油當量的2024年產量進行了油價對衝。
Woodside還對Corpus Christi液化天然氣量進行了對衝,以防範下行定價風險。這些對衝是 Henry Hub和所有權轉讓設施(TTF)商品互換。平均63%的二零二四年成交量及17%的二零二五年成交量因對衝活動而降低定價風險。
1.《反腐敗條約》是一個 非IFRS措施。請參閲第6.6節"替代績效措施",以瞭解這些措施 與Woodside公司的財務報表的對賬。—’2自由現金流量是一種非IFRS計量。請參閲第6.6節—替代績效措施,以瞭解這些 措施與Woodside公司財務報表的對賬。’3經營活動現金流量減去投資活動現金流量。4信貸評級是對信貸風險的前瞻性意見。標普全球評級和穆迪評級 表示每個機構對伍德賽德按時全額履行其財務義務的能力和意願的意見。’’信用評級不是購買、出售或持有證券的建議,評級機構可能隨時暫停、降低 或撤銷評級。任何評級應獨立於任何其他信息進行評估。5資本負債率和淨債務為非IFRS計量。請參閲第 第6.6節"替代績效指標",以瞭解這些指標與Woodside公司財務報表的對賬。—’伍德賽德能源集團有限公司17


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2.4戰略和財務業績
能源 市場 
2023年,地緣政治事件繼續擾亂能源市場,加強了為客户提供可靠、負擔得起的 和安全能源的重要性。
最近的事件,包括歐洲的能源安全局勢和中東的衝突,為能源轉型帶來了積極和消極的驅動力。對石油和天然氣的需求增加突出表明了繼續生產和投資碳氫化合物的必要性,而對可再生能源和低碳服務的政策支持繼續 。
宏觀經濟
2023年,全球經濟表現強勁,儘管面臨通脹水平持續高企和利率上升的雙重挑戰;國內生產總值(GDP)增長3.0%。1自2022年起採取鷹派貨幣政策,遏制通脹。許多發達經濟體正在越過利率峯值 ;然而,政策的長期宏觀經濟影響尚不清楚。
隨着經濟在不温不火的需求、較低的信心 以及房地產行業面臨流動性問題的情況下掙扎,中國呈現出不確定性。然而,最近的政府刺激措施對未來增長是一個積極的跡象,使中國能夠實現2023年GDP增長約5%的官方目標。
到2050年,世界人口預計將增加約20億人,國內生產總值預計將幾乎翻一番,從而推動能源需求的增加。’

OPEC+繼續在平衡石油市場方面施加控制,並承諾在2024年 進一步減產。3然而, 非歐佩克的產量,特別是美國48個國家,加拿大,巴西和圭亞那將繼續增長到2024年,這可能抵消歐佩克+減產的影響。
2023年,布倫特原油的平均價格為83美元/桶,比2022年的平均價格低18%,比能源危機導致的2022年平均價格高出14%受地緣政治風險溢價、歐佩克+生產管理和非歐佩克產量增速放緩的支撐,油價預計在2024年之前仍將居高不下。
液化天然氣
2023年,全球天然氣市場開始重新平衡,但仍然緊張,俄羅斯液化天然氣制裁的不確定性加劇了這一趨勢。儘管東北亞液化天然氣價格平均為2022年平均價格的一半,為14美元/MMBtu,但全球天然氣價格仍然強勁,符合長期預期。4 Wood Mackenzie在其基本情景預測中預測,在歐洲(到2029年)、中國和新興亞洲市場的增長的支持下,到2033年,全球液化天然氣需求將增長53%.5
新能源產品
在全球範圍內,在政府激勵措施的推動下,對新能源技術的投資有所增加,如REPowerEU和美國通脹削減法案,以及減少長期排放的共同目標。補貼推動了風能和太陽能的早期增長,隨後是技術的改進和大規模製造,這提高了人們的承受能力。儘管新能源產品的環境仍然受到技術證明方面的不確定性、產品未來需求的保障、激勵措施應用的不明確性以及不利的項目經濟效益的挑戰,但伍德賽德相信,新能源產品將在能源轉型中發揮重要作用。
澳大利亞國內天然氣市場
澳大利亞國內天然氣市場在2023年經歷了供不應求的供應短缺。在西澳大利亞州,燃煤發電的逐步淘汰、多次停電和項目延誤支撐了需求。預計到2029年,需求將超過供應高達11%,隨着煤炭供應的淘汰,供應缺口將擴大到2032年。6儘管聯邦政府在2023年對新供應實施了12澳元/GJ的價格上限,以提高人們的承受能力,但未來仍需要在供應和基礎設施方面進行進一步投資,以確保能夠滿足需求。
國際貨幣基金組織,2024年1月。《世界經濟展望》更新。
伍德·麥肯齊,2023年9月。《2023年能源轉型展望》。
《歐佩克石油市場月報》,2024年1月。
湯森路透Eikon。
伍德·麥肯齊,2023年10月。·全球天然氣投資地平線展望。
澳大利亞能源市場運營商,2023年。西澳大利亞州天然氣公司的機會聲明。
2023年年報


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2.5戰略和財務業績
業務 和價值模型鏈
伍德賽德的S商業模式尋求通過優先考慮競爭性增長機會、利用我們的運營、開發和技術能力以及投資於客户關係來優化整個價值鏈的回報。
2023個例子
收購、剝離、探索和開發 
我們通過收購、 剝離和勘探來管理我們的投資組合,基於 
採用嚴格的方法優化股東價值並適當管理風險。2023年6月,參加FID參與Trion 項目。 
我們在世界一流的資產和盆地中尋找與我們 
能力和現有組合。我們專注於價值,並希望產生低成本,實現了10%的股權出售 
低碳發展機遇。在開發階段,我們的目標是優化斯卡伯勒合資企業。1 
通過選擇最佳的概念來提取、處理和輸送能量,從而實現價值,  
受到廣大客户一致 
項目執行 
我們以數十年的項目執行專業知識為基礎,投資機遇 
在全球範圍內伍德賽德正在受益於其項目的範圍和規模的擴大,現場開發第一階段,斯卡伯勒, 
通過跨項目的知識共享以及我們與供應商和Trion的關係來實現產品組合。 
承建商我們設計和執行項目時注重安全、成本和可持續性。 
操作 
我們的運營將安全放在首位,同時注重強大的可靠性和 環保 
在偏遠和富有挑戰性的地方。在澳大利亞,我們運營的資產包括Pluto LNG的可靠性達到98%,  
西北大陸架(NWS)項目和冥王星液化天然氣項目。我們還在神梓運營Macedon和三艘FPSO KGP,可靠性超過97%。 
設施, 巴斯海峽和惠斯通的非經營性權益在國際上,準備 2024年Sangomar上的第一次石油。 
我們經營墨西哥灣的Shenzi和特立尼達和多巴哥的Angostura和Ruby, 
在亞特蘭蒂斯和墨西哥灣Mad Dog的非運營權益。我們努力做到 
採用技術和持續改進的思維來支持運營性能 
並優化我們資產的價值。 
市場 
我們與客户的關係一直通過可靠的 的跟蹤記錄來維護
自1989年新創建項目以來,S向日本交付了第一批液化天然氣貨物。We Are 簽署了買賣協議(SPA)
通過擴大我們的全球供應業務,在我們的產品組合中建立規模和靈活性, 與墨西哥太平洋有限公司將購買
通過我們與第三方簽訂的液化數量和承購協議。這將在20年內創造出 1.3Mtpa的液化天然氣
優化我們的液化天然氣運輸並抓住短期貿易機會的機會。 薩瓜羅能源液化天然氣項目2
我們將繼續尋找與客户就低碳 開展合作的機會
能源解決方案。 
Dismit 已成功完成移除
從開發 Nganhurra立管轉塔繫泊的最早階段開始,退役就被納入項目規劃。
直到田野生活的盡頭。我們與全球承包商合作,安全地拆除恩菲爾德堵塞和廢棄(P&A)設施。
並封堵和廢棄我們不再需要的油井。我們繼續與 合作,所有18口井都在繼續
監管機構兑現我們的退役承諾。 永久堵塞和18個聖誕節中的16個
樹木被移走了。
待交易完成後,預計於2024年第一季度完成。
SPA受墨西哥太平洋公司在Saguaro Energia LNG項目擬議的第三列列車上使用FID的限制。FID預計將於2024年下半年投入使用,商業運營計劃於2029年開始。
伍德賽德能源集團有限公司19


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3.1我們的業務
澳大利亞業務
伍德賽德S澳大利亞投資組合由運營型和澳大利亞各地的非運營油氣項目。2023年,伍德賽德·S在澳大利亞業務生產中的份額為145.1 Mboe,與2022.1相比增長了6%
冥王星液化天然氣
Pluto LNG是西澳大利亞州皮爾巴拉地區的天然氣加工設施,由一個海上平臺和一列陸上LNG加工列車組成。
2023年,伍德賽德S在冥王星生產中的份額為51.8Mboe,與2022年相比下降了1%,這是由於計劃的週轉活動部分被2023.1年持續高達98.2%的可靠性所抵消。2023年上半年,伍德賽德成功地完成了陸上和海上設施的主要週轉,執行了必要的維護範圍,以支持持續安全、可靠和高效的生產。 主要的週轉包括安裝了額外的潛力的對接點碳轉化為產品價值流和從擬議的伍德賽德太陽能項目進口太陽能的可能性。
布魯託LNG發生了一起一級安全殼工藝安全事故。 此次事故沒有造成人員傷亡,現已展開調查,找出了事故原因和糾正措施。
西澳大利亞州珀斯的冥王星遠程操作中心於2023年6月全面投入運營,日常工作冥王星液化天然氣的運營現在由總部設在珀斯的團隊遠程承擔。
伍德賽德是運營商,持有90%的參股權益。
伍德賽德太陽能機遇
伍德賽德正在通過利用擬議的伍德賽德太陽能項目的太陽能, 減少冥王星液化天然氣1級温室氣體總排放量的潛在機會。該項目計劃從位於西澳大利亞州卡拉塔西南約15公里處的一個大型太陽能光伏發電場產生約50兆瓦的初始電力,並將輔之以電池儲能系統。2023年,伍德賽德獲得了擬議中的太陽能設施和相關基礎設施的規劃批准以及州和聯邦環境批准。
2023年12月,伍德賽德簽訂了一項有條件的協議,根據該協議,第三方將開發擬議的太陽能設施,並從該設施向伍德賽德供應可再生能源。伍德賽德繼續推進商業協議,包括輸電協議,以支持擬議的項目。
包括從冥王星購買的原料氣生產1.1Mboe(2022年:0.9Mboe)通過冥王星—KGP互連器處理的非操作參與者。
2023年年報


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西北陸架項目
NWS項目由三個海上平臺和陸上KGP組成,陸上KGP包括五個陸上液化天然氣加工列車。2023年,伍德賽德·S在新創建項目生產中的份額為40.8Mboe。這與2022年相比增長了11%,原因是
在2022年6月完成與必和必拓的合併後,伍德賽德和S的股權份額增加。2023年,11.2百萬噸冥王星氣體在KGP通過冥王星-KGP互連。互聯器使冥王星液化天然氣能夠被輸送到KGP進行處理。2023年6月,北蘭金建築羣發生了一起死亡事件。我們的同事,一名承包商員工的悲劇性損失,導致根據對該事件的初步調查洞察,實施了額外的運營控制。對這起事件的外部調查正在進行中。由於天然氣田減少和第三方天然氣加工需求有限,預計KGP在2024年的空置量將增加 。為了優化陸上基礎設施的利用,NWS正計劃在2024年讓一列液化天然氣列車下線。新創建與其他 資源擁有者繼續就第三方天然氣的加工進行討論,新創建繼續推進利用KGP的充填和近場機會的開發。NWS項目於2023年開始以低速率處理Waitsia天然氣,並將在Waitsia第二階段設施上線後開始大規模處理,預計將於2024年上線。國家和聯邦監管機構繼續審批西北陸架項目擴建項目,該項目支持KGP未來第三方天然氣資源的長期運營和加工。2023年下半年,伍德賽德成功完成了北蘭金綜合體、Goodwyn平臺和KGP的計劃週轉和維護活動。伍德賽德是運營商,持有33.33%的參股權益。惠斯通和Julimar-Brunello Wheatstone是西澳大利亞州昂斯洛附近的液化天然氣加工設施,包括一個海上生產平臺和兩個陸上液化天然氣加工列車。它處理幾個海上氣田的天然氣,包括Julimar和Brunello。2023年,伍德賽德·S在惠斯通生產中的份額為13.5百萬桶,高於2022年的12.2百萬桶,這是受到重大設施扭虧為盈的影響。Julimar-Brunello第三階段的FID於2023年4月獲得批准。該項目涉及鑽探從Julimar油田與現有Julimar油田生產系統捆綁在一起的多達四口開發井。伍德賽德是運營商,持有Julimar-Brunello油田65%的股份。伍德賽德持有惠斯通項目13%的非運營權益。
巴斯海峽
巴斯海峽位於澳大利亞東南部,通過海上平臺、管道和陸上加工設施網絡生產石油和天然氣。巴斯海峽的資產包括吉普斯蘭盆地合資企業(GBJV)和Kipper單位合資企業(KUJV)。2023年,伍德賽德·S在巴斯海峽的天然氣產量中所佔份額為22.8百萬桶,原因是澳大利亞東海岸天然氣市場需求下降,原因包括冬季變暖。S所生產的伍德賽德天然氣全部供應給澳大利亞東部的國內天然氣市場,支持了澳大利亞對S的能源需求。隨着生產率下降,天然氣資產精簡項目在優化設施方面取得了進展 。該項目將支持實施以天然氣為重點的業務。Kipper壓縮項目已取得進展,預計將在2024年繼續向國內市場供應天然氣。伍德賽德持有50%的股份在GBJV的營業外權益和在KUJV的32.5%的營業外權益。
澳大利亞其他石油和天然氣資產
伍德賽德在西澳大利亞州西北海岸運營着三個浮式生產儲油輪設施。這些是Ngujima-Yen FPSO(Woodside權益:60%)、Okha FPSO(Woodside權益:50%)和比利牛斯FPSO(Woodside權益:40%娃-43-L和71.4%的哇-42-L)。伍德賽德·S在浮式生產儲油船資產中的產量份額為8.0百萬桶,低於2022年的10.6百萬桶,主要是由於計劃進行五年一次的Ngujima-Yen FPSO維護週轉。在新加坡執行的Ngujima-Yen FPSO週轉於2023年6月安全完成 。比利牛斯山的翻身計劃在2024年上半年進行。馬其頓(Woodside權益:71.4%)也由Woodside運營,是一個位於西澳大利亞州昂斯洛附近的天然氣項目,為西澳大利亞州的國內天然氣市場生產管道天然氣。2023年,伍德賽德·S在馬其頓生產的股票份額為8.2Mboe。2023年,馬其頓工廠供應的天然氣約佔西澳大利亞州國內天然氣市場供應量的17%。伍德賽德能源集團有限公司


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3.2我們的業務
國際業務
伍德賽德·S國際投資組合包括在美國墨西哥灣和加勒比海地區的資產,並嵌入了增長選項。2023年,伍德賽德·S在國際業務生產中的份額為42.1百萬桶。
沈子
神子是通過位於美國墨西哥灣的張力腿平臺(TLP)開發的常規油氣田。有16個生產商流入TLP和6口注水井。此外,兩口海底油井被綁回不運行的馬可波羅平臺。Shenzi North是 Shenzi TLP的雙井水下回接。該項目於9月實現迴流。由於儲層連通性,生產表現低於預期。深梓設施於二零二三年的可靠性達到97%以上。伍德賽德公司在深子公司的產量份額為10.8萬桶。’Woodside是運營商,持有72%的參與權益。
亞特蘭蒂斯
Atlantis是一個傳統的石油和天然氣開發項目,是美國墨西哥灣最大的油田之一。Atlantis開發項目包括一個半潛式 設施,其中有28口生產井和3口注水井。兩口井(一口生產井和一口注入井)於2023年完成,同時進行了廣泛的井榦預活動。Woodside公司在Atlantis的產量份額於2023年為1260萬桶。’伍德賽德持有44%的股份。 非經營性參與利益。— 圖片來源:BP
瘋狗
Mad Dog是一個傳統的石油和天然氣開發項目,位於美國墨西哥灣。第1階段開發包括一個Spar設施 (A—spar)具有鑽井能力和10口活躍生產井。Mad Dog二期是通過新的Argos浮動生產設施開發的Mad Dog油田南側。第一批石油於2023年4月實現,全年產量均有所增加。2023年成功鑽探了一口評價井,將油田擴展到西南部。隨後,共同所有者批准了三口井 水下回接。伍德賽德在2023年的《瘋狗》中的份額為720萬桶。’Woodside持有23.9%非經營性參與權益。
大安哥拉
大安戈斯圖拉包括位於特立尼達和多巴哥近海的安戈斯圖拉和魯比常規油氣田 。該開發項目包括一個海上中央處理設施和五個井口平臺。Woodside是運營商,持有Angostura油田45%的參與權益和Ruby油田68.5%的參與權益。伍德賽德集團於2023年在大安戈斯圖拉的產量份額為11.2百萬桶。’2023年實施的增產活動包括天然氣 注入器—生產器油井轉換、降低油井背壓和增加射孔。這些增加導致儲備金增加。22年度報告 2023


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3.3我們的業務
市場營銷和貿易
Woodside在亞太和大西洋盆地擁有一個全球投資組合,在LNG、凝析油、原油和液化天然氣(NGL)貨物的綜合航運、運營、營銷和貿易 活動方面擁有良好的業績記錄。市場營銷分部於二零二三年的税前溢利為3. 75億元。’這反映了優化活動和通過 營銷、貿易和運輸Woodside Koses石油和天然氣以及通過第三方購買價值產生的增量價值。’伍德賽德公司的液化天然氣投資組合通過短期、中期和長期合同組合進行管理,供應的貨物來自生產 資產或從第三方購買。’2023年,伍德賽德公司生產的液化天然氣對天然氣樞紐指數的敞口為30%。’伍德賽德公司的液化天然氣貿易活動旨在最大限度地提高我們液化天然氣投資組合的價值。’第三方貨物通過長期承購協議從Corpus Christi LNG購買,並通過我們與其他生產商和貿易商的關係從現貨市場購買。原油、凝析油和天然氣液化油的營銷主要基於短期銷售,並輔之以期限 安排。在墨西哥灣,原油被出售給美國墨西哥灣沿岸的煉油廠和貿易商。Woodside還通過向國際市場出口原油的能力增加了其運營靈活性。在特立尼達和多巴哥,原油銷往國際市場,天然氣銷往國內市場。天然氣在西澳大利亞州和東海岸都有銷售。在西澳大利亞州,Woodside公司的國內天然氣義務 由多個生產資產支付。’所有伍德賽德的生產從巴斯海峽銷售到東海岸的國內市場。’2023年,伍德賽德公司的西澳大利亞州資產生產了76千兆焦耳(PJ)天然氣,約佔西澳大利亞州國內天然氣供應的19%。’’伍德賽德公司在巴斯海峽產量中的份額為97 PJ,約佔供應給東海岸市場的所有天然氣的19%。’Woodside公司的營銷和交易組合 由我們的航運能力支持,其中包括六艘長期合同船舶和多艘短期租賃船舶。’伍德賽德又租了五輛 新建液化天然氣船舶,以支持斯卡伯勒液化天然氣貨物的交付和貿易活動的增長。新建造的船隻預計將在2024年至2026年之間交付。2023年4月,與PerDaman Chemical and Fertiliser Pty Ltd.簽訂的長期天然氣買賣協議(GSPA) 成為無條件協議。根據GSPA,天然氣的供應量約為每天130 TJ,預計從2026年或2027年開始,為期20年。伍德賽德還簽署了幾項天然氣銷售協議,向東海岸和西澳大利亞州的國內客户(包括零售商和商業和工業用户)總共供應約128PJ的管道天然氣。交付已經開始,預計將持續到2026年。此外,Woodside還與Pilbara Minerals的全資子公司Pilgangoora Operations Pty Ltd簽署了一項SPA,從冥王星卡車裝載設施供應國內液化天然氣。SPA項下的供應合同將於2024年開始,為期五年。2023年8月,伍德塞德和LJ斯卡伯勒私人有限公司(液化天然氣日本)簽訂了一項不具約束力的協議,從2026.1開始的10年內每年銷售和購買12批液化天然氣(每年約90萬噸(Mtpa))。該協議是與日本液化天然氣及其母公司更廣泛戰略關係的一部分,其中包括出售斯卡伯勒合資企業10%的非運營參與權益,並就新能源的機會進行合作。2 2023年12月,伍德賽德與墨西哥太平洋有限公司(墨西哥太平洋)簽署了一項SPA,從墨西哥太平洋S位於墨西哥太平洋海岸的Saguaro Energia液化天然氣項目購買130萬噸液化天然氣,為期20年。SPA將接受墨西哥太平洋公司對擬議中的第三列列車的FID,預計將於2024年下半年進行。商業運營計劃於2029年開始。期後,伍德賽德和傑拉簽訂了一份不具約束力的協議負責人,從2026年開始,每年從伍德賽德S全球投資組合出貨,銷售和購買六批液化天然氣貨物,為期10年。這項協議是與JERA更廣泛戰略關係的一部分,其中包括在斯卡伯勒合資企業中的股權以及在新能源和低碳服務方面的合作機會。1 LJ Scarborough Pty Ltd目前是LNG Japan Corporation的全資子公司,LNG Japan Corporation是住友商事株式會社和Sojitz Corporation各持股50%的合資企業。2交易完成後,目標為2024年第一季度。伍德賽德能源集團有限公司23


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3.4我們的業務
項目
伍德賽德S的項目組合以專注於安全、低成本和低碳解決方案的項目交付能力為基礎。
斯卡伯勒能源項目
斯卡伯勒氣田位於卡納馮盆地,距離西澳大利亞海岸約375公里。該油田正通過一條約430公里長的管道與現有冥王星液化天然氣陸上設施的第二列液化天然氣列車相連的新海上設施進行開發。斯卡伯勒油田的開發包括安裝一個浮式機組,在初始階段鑽8口井,在油田的整個生命週期內鑽13口井。Pluto LNG的擴展包括建造第二個LNG列車(Pluto Train 2), 安裝額外的國內天然氣處理設施和配套基礎設施,以及對現有的Pluto Train 1進行改造,使其能夠處理斯卡伯勒天然氣。斯卡伯勒天然氣預計將從冥王星列車2生產約5 Mtpa的液化天然氣 ,從現有的冥王星列車1生產高達3 Mtpa的液化天然氣。斯卡伯勒儲氣庫含有不到0.1%的CO。結合海上浮式2生產裝置和陸上冥王星列車2的加工設計效率,斯卡伯勒能源項目將是輸送到北亞市場的最低碳強度的液化天然氣來源之一。1 2023年底,該項目完成55%。2浮式生產裝置的製造正在進行中,生活區調試正在進行中,船體和頂部正在進行中。在這段時間之後,船體離開了它的第一個幹船塢,火炬吊杆安裝在頂部。海底輸油管和幹線的製造已經完成。監管機構於去年12月接受了地震、鑽井、海底和幹線安裝活動的環境規劃。在這一批准之後,地震規劃順利完成。在此期間之後,安裝了第一條海底輸油管,開始鑽探生產井,並完成了近岸管道安裝工作。英聯邦水域管道剩餘部分的工作正在進行中。冥王星列車2號現場工作進展順利,準備在2024年交付設備和模塊。截至2023年底,已澆築了約33000立方米混凝土,豎立了564噸結構鋼,並安裝了3公里長的管道。6個模塊的製造已經完成,另外38個模塊正在進行中。在該期間之後完成了更多的單元。工程、採購和建設管理(EPCM)承包商被選為冥王星1號列車改裝的承包商,長期項目的工程和採購正在進行中。冥王星列車2號的準備工作在2023年5月冥王星液化天然氣週轉期間進行了對接。Woodside於2023年11月參加了斯卡伯勒綜合遠程操作中心(IROC)的FID。IROC將允許斯卡伯勒和冥王星設施從珀斯遠程操作。2023年8月,Woodside與LNG Japan訂立協議,出售斯卡伯勒合資企業10%的非經營性參與權益。3期後,Woodside與JERA達成協議,出售Scarborough合資企業15.1% 非經營性參與權益。4 Woodside是運營商,持有100%股權斯卡伯勒(Scarborough)的參與權益、冥王星列車2(Pluto Train 2)的參與權益和冥王星LNG(Pluto LNG5)的參與權益。
桑戈馬爾
Sangomar油氣田位於達喀爾以南約100公里處,是塞內加爾第一個海上石油項目。’Sangomar油田開發第1階段正在開發 不太複雜的儲層單元,並測試其他儲層,以支持潛在的未來階段。石油將通過一個獨立的FPSO設施生產,該設施有23口水下油井和配套的水下基礎設施。它的設計是為了讓 後續階段的配合。FPSO Léopold Sédar Senghor是一艘改裝的油輪,配有新的上部結構、炮塔和繫泊系統,生產能力為每天100,000桶。FPSO於2023年12月離開新加坡,並於2024年2月抵達塞內加爾近海。第一階段鑽井和完井活動包括23口生產井、注氣井和注水井。天然氣和水的回注旨在 幫助最大限度地提高石油的採收率,並使天然氣能夠儲存起來以備將來使用。於2023年底,17口油井已完工,另有6口油井已部分完工。伍德麥肯齊排放基準。完成百分比不包括冥王星列車1號修改項目。LJ Scarborough Pty Ltd(LNG日本)目前是LNG日本株式會社的全資子公司,LNG日本株式會社是住友株式會社和Sojitz株式會社的50:50合資企業。待 交易完成後,目標為2024年第一季度。該買賣協議是與JERA Scarborough Pty Ltd簽署的,JERA Scarborough Pty Ltd是JERA Co.的全資子公司,Inc.待交易完成後,目標為 2024年下半年。在與LNG日本和JERA的交易完成後,Woodside將持有Scarborough合資企業74.9%的權益,並繼續擔任運營商。與LNG Japan的交易預計於2024年第一季度完成,與JERA的交易預計於2024年下半年完成。2023年度報告


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截至2023年底,該項目第一期已完成約93%。1於2023年5月,Sangomar合資企業批准鑽探額外生產井,以優化油田採收率。截至二零二三年底,該井的鑽探部分完成。Woodside致力於一個強大的本地內容計劃,其中包括培訓計劃,當地就業, 供應商商機和塞內加爾的能力建設。截至2023年6月,主要項目承包商報告塞內加爾員工完成了3000多個工作。能力建設活動現在集中在操作階段 。Woodside是Sangomar開採區的運營商,持有Sangomar開採區82%的參與權益,以及剩餘的Rufisque Offshore、Sangomar Offshore和Sangomar Deep Offshore(RSSD)評估區的90%的參與權益。Trion Trion是位於墨西哥灣的一個石油開發項目,距墨西哥海岸線約180公里,距美國/墨西哥海上邊界以南30公里,水深約2500米。Woodside於2023年6月宣佈Trion公司FID,墨西哥監管機構國家Hidrocarburos(CNH)於2023年8月批准了油田開發計劃(FDP)。’伍德賽德以競爭性的方式投標了開發的主要範圍,在FID,大約70%的預測資本由一次總付或基於固定利率的確定投標支持。自國際開發署以來,關鍵合同逐步得到執行。FPU的工程、採購和建築合同是與現代重工簽訂的。 採購活動正在進行,與迄今為止執行的工程的成熟度相稱。推進這些活動將支持計劃於2024年進行的一次總付轉換。浮式儲運(FSO) 船 前端工程和設計(FEED)和船廠工程已經開始與SBM Offshore。經過充分談判的FSO裸船租賃以及運營和維護合同的目標是 在2024年FEED結束時執行。還授予了鑽井和完井、設施安裝和水下設備等關鍵合同。合同授予後,已訂購了用於上部結構和水下設施的長週期設備和材料 。Transocean於2023年7月獲得鑽井平臺合同。鑽機將在12個月前選定。該項目正在完善Trion本地內容計劃各要素的機會,並讓墨西哥的主要利益相關者 參與瞭解本地能力並確定優先次序。Woodside是運營商,持有60%的參與權益。1在 週期後確定的0.2%修正後,項目進度已更新為93%。伍德賽德能源集團有限公司


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3.5我們的業務退役伍德賽德致力於安全地履行我們的退役責任,同時確保我們 專注於效率和低成本執行。2023年,伍德賽德繼續執行計劃中的退役活動,在我們的投資組合中花費了約4.47億美元。Enfield項目位於西澳大利亞州西北角以北約38公里處,於2018年11月停產。所有18個恩菲爾德油井都被堵住了,18棵聖誕樹中的16棵現在已經被移走。剩餘的兩棵樹預計將在2024年上半年隨着井口切斷計劃的完成而恢復。2023年5月,Woodside完成了西澳大利亞州近海Enfield、Griffin、Stybarrow和Echo Yodel油氣田海底基礎設施退役的所有主要合同的授予。2023年還授予了Stybarrow和Minerva油井P&A鑽機合同。2023年10月,Nganhurra RTM被安全、成功地從澳大利亞西北部開普敦附近的位置移走,運往珀斯,進行清潔和拆解,為回收和再利用做準備。有關移除Nganhurra RTM的更多信息,請參閲我們網站的可持續發展部分,網址為Wood side.com。格里芬上的退役活動在2023年12月收到監管批准後開始。巴斯海峽的退役活動仍在繼續,111口油井被永久封堵。2023年,GBJV授予了一個半潛式油井榦預裝置和一個自升式鑽井平臺將於2024年開始P&A工作。GBJV還推進了與重型起重設備承包商的招標進程,以執行吉普斯蘭盆地內許多設施的退役活動。合同是在這段時間之後授予的。2023年年報


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3.6我們的業務勘探和開發伍德賽德和S開發組合和有針對性的勘探計劃專注於 確定和解決關鍵的技術和商業元素,以使資源能夠競爭資本。Calypso Calypso位於距離特立尼達海岸約220公里處,水深2100米。該資源包括23(A)號區塊和TTDAA 14號區塊的幾個天然氣發現。該開發項目位於一個擁有現有基礎設施和有利需求前景的地區。2023年上半年,伍德賽德完成了概念性研究,並選擇了一個內場東道主作為首選的開發理念。預飼餵工程於2023年下半年開始,以完善這一概念的定義。繼續與主要利益相關者進行營銷和商業討論,以評估將資源貨幣化的選擇。伍德賽德是運營商,持有70%的參股權益。Browse Browse由位於西澳大利亞州布魯姆以北約425公里的離岸Browse盆地的CAlliance、Brecze和Torosa氣田和凝析氣田組成。繼續開展關鍵工作活動,以支持擬議的Browse to NWS項目開發,包括與環境監管機構就批准和推進商業協議進行接觸。海上設計中採用了CCS解決方案,以減少Browse油藏CO的很大比例。Browse合資企業正在評估進一步的碳減排2和能源效率機會,以減少和管理温室氣體排放。 伍德賽德是運營商,持有30.6%的股份。Liard The Liard氣田是一個位於加拿大不列顛哥倫比亞省的非常規氣田。2023年,伍德賽德完成了一筆交易,總部位於卡爾加里的派拉蒙資源公司獲得了利亞德油田28個租約50%的股權和運營權。伍德賽德簽署了一項協議,加入落基山脈液化天然氣合作伙伴關係,作為可能通過加拿大西海岸出口液化天然氣的選項。落基山脈LNG合作伙伴關係正在與不列顛哥倫比亞省KSI Lisims LNG項目的開發商西部LNG和Nisga國家合作。伍德賽德持有Liard油田50%的參股權益。日出日出包括日出和特魯巴杜爾氣田和凝析油氣田,這些氣田位於澳大利亞達爾文西北約450公里,東帝汶以南約150公里。2023年,日出合資企業(Sjv)的參與者繼續與澳大利亞和東帝汶政府就新的大日出生產分享合同和其他相關文件進行接觸。Sjv還與東帝汶和澳大利亞政府達成協議,將在2024年對潛在的發展進行概念研究,向相關利益攸關方通報情況。該研究將審議通過東帝汶和澳大利亞開發、加工和銷售天然氣的關鍵問題。除此之外,澳大利亞的NT/RL2和NT/RL4的保留租約也得到了續簽。伍德賽德是運營商,持有33.44%的參與權益。勘探伍德賽德S的勘探戰略仍然專注於獲取、測試和開發低成本、低碳、增值的機會,這些機會的特點和項目進度能夠在能源過渡期間保持彈性。在美國墨西哥灣,伍德賽德在259年的租賃銷售中獲得了5個租約,並在261.1租賃銷售的18個租約中出價最高。伍德賽德獲得了綠色峽谷延伸區兩個租約的44%的工作權益 ,並參與了尖晶石油井的鑽探(未運營),該油井沒有遇到碳氫化合物。此外,還收購了阿特沃特河谷延伸區11個租約30%的營運權益。埃及監管機構批准了伍德賽德·S收購希羅多德盆地兩個未運營區塊27%的權益。伍德賽德簽署了一項期權協議,收購了位於納米比亞近海奧蘭治盆地的石油勘探許可證87至少56%的權益。地震採集已經完成,將在2024年對地震數據進行評估後,決定是否行使進入選擇權。伍德賽德繼續優化其勘探組合,退出不再被視為有前景的區塊。這包括決定撤出特立尼達和多巴哥深水第5區塊,並完成加拿大、大韓民國、祕魯和緬甸A-6近海區塊的正式撤離活動。1租賃銷售租約的最終授予261正在等待監管部門的批准。伍德賽德能源集團有限公司27


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3.7我們的業務新能源和碳解決方案Woodside專注於開發新能源產品和低碳 服務,以幫助Woodside和我們的客户減少排放。NEW ENERGY United States H2OK H2OK是一個擬議中的液氫項目,位於俄克拉荷馬州Ardmore,預計每天生產60噸液氫(tpd)。 Woodside於2023年繼續推進技術、監管和承包活動。Woodside正在評估擬議的美國聯邦政府税收激勵標準,以確定對該項目的影響,並正在努力敲定客户 承購協議,以支持潛在的FID。Woodside是運營商,持有100%參與權益。2023年,Woodside評估了地點,並在一個潛在的大規模氨生產和出口設施的機會的早期階段進行了進展。Heliogen協作公司Woodside和Heliogen有一項項目協議,將在加利福尼亞州部署Heliogen公司人工智能使能集中太陽能技術的5兆瓦示範模塊,稱為Capella項目。’2023年,該項目完成FEED。亞太H2Perth是一個擬議的氫氣和氨生產設施,位於西澳大利亞州Perth。2023年,向英聯邦和西澳大利亞監管機構提交了主要環境批准申請文件。H2Perth的氫氣補充站是一個擬建的自給式氫氣生產、儲存和燃料補充站,於2023年實現FID。H2TAS是一個擬議的可再生 氨和氫氣生產設施,位於塔斯馬尼亞州的貝爾灣地區。2023年,Woodside繼續評估電力解決方案和承購機會。Southern Green Hydrogen是一個擬建的可再生氨生產設施 ,位於新西蘭Southland。1 2023年,繼續為Southern Green Hydrogen的商業安排敲定工作。碳捕獲和回收(CCS)Woodside作為多個合資企業的參與者,持有三個温室氣體 評估許可證,並且是擬議的東南澳大利亞(SEA)CCS項目的參與者。2 2023年,Woodside進入了三個 不具約束力的諒解備忘錄,以便研究日本和澳大利亞之間潛在的CCS價值鏈。項目3 Angel(已運行)Bonaparte(未運行)SEA CCS(未運行)描述擬議的大規模多用户CCS樞紐擬議的大規模多用户CCS樞紐擬議的多階段CCS項目。  第一階段旨在捕獲排放的碳,旨在捕獲項目排放的碳,將利用現有的基礎設施多 行業。多個行業。  在枯竭的布里姆油田儲存CO。地點Offshore,North West Australia Offshore,South East Australia Offshore利息20% 21% 50% 2023年活動開始FEED前研究並進展於2023年8月開始概念選擇。   支持提交環境 轉介的活動。碳信用投資組合4 Woodside利用碳信用來抵消股權範圍1和範圍2的温室氣體排放,這些温室氣體排放高於我們的淨減排目標。  2023年,Woodside在西澳大利亞種植了約270萬株混合 幼苗,作為我們在Woodside擁有的土地上約4,700公頃土地上種植的原住民再造林項目的一部分。5在塞內加爾,Woodside正在為Sine Saloum和Casamance地區多達7,000公頃紅樹林的恢復提供資金。伍德賽德預計將在30年內從該項目獲得多達140萬個碳信用額度。Woodside專注於與碳捕集和利用(CCU) 技術開發人員合作,並正在評估在示範規模試點項目中部署其技術的機會,以便在可能的大規模部署之前。在2022年達成協議後,Woodside於2023年與CCU技術開發商LanzaTech、NovoNutrients、StringBio和多家工程公司完成了多項工程研究。伍德賽德在南方綠色氫的股權將取決於最終確定的商業協議。’有關我們的温室氣體評估許可證的信息,以及《氣候轉變行動計劃》和《2023年進度報告》,以瞭解有關伍德賽德公司CCS項目的更多信息。–’本表提供了有關建議的CCS機會的信息,重點是範圍3排放。我們還在努力開發這裏沒有提到的其他機會。請參閲第3.4節"氣候轉型行動計劃和2023年進度報告中碳信用額度的使用",瞭解更多 有關Woodside公司碳信用額度使用的信息。–’該項目有潛力在25年內隔離約2,000 kt CO—e。2023年度報告


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3.8我們的業務環境及可持續發展我們應用可持續發展的理念,指導業務各級決策。 2023年,我們的可持續發展活動和披露持續發展,以應對可持續發展主題、新出現的強制性可持續發展標準和投資者優先事項的戰略重要性。因此,我們將重大可持續發展主題的摘要披露 提升至年度報告,不再發布獨立的年度可持續發展報告,並在woodside.com上納入額外信息。氣候過渡行動計劃和2023年進展報告 氣候過渡行動計劃和2023年進展報告概述了伍德賽德公司2023年1月1日至2023年12月31日期間的氣候相關計劃、活動、進展和氣候相關數據。’Woodside認為, 氣候轉變行動計劃和2023年進度報告包含的披露內容符合TCFD的四項建議和11項建議披露內容,並注意到其針對所有部門的指南和 ’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材料主題氣候伍德賽德的氣候戰略貫穿我們的整個公司戰略:我們希望通過低成本、低碳、盈利、彈性和多樣化的投資組合,在能源轉型中蓬勃發展 。1我們的氣候戰略包含兩個關鍵要素:減少我們的淨資產範圍1和範圍2温室氣體排放;以及投資 促進能源轉型的產品和服務。’••我們戰略的每一個要素都得到了我們的氣候轉變行動計劃和2023年進度報告的詳細支持,該報告可在woodside.com上查閲。預計《氣候過渡行動計劃》將隨着時間的推移而不斷演變,並將在未來的披露中更新。亮點淨權益範圍1和2的減排目標2如期實現:到2025年減少12. 5%至2030年減少30%至2023年減少 預期到2050年或更早實現淨零。  •• 範圍3排放目標投資目標3減排目標3 2023年進展新能源投資採用FID對新能源產品的投資到2030年前, 產品及低碳及低碳服務的累計總支出,到2030年,新能源產品及碳服務的累計總支出,以及低碳服務的總減排能力。4 50億美元4 5百萬噸二氧化碳5 $3. 35億美元二零二三年,我們將 範圍1及2的淨權益減少幅度提高至12. 5%,而2022年則為11%。      •›› 我們完成了 在合併後的運營資產組合中制定脱碳計劃,包括確定2030年以後減少排放的潛在大規模機會。› 總排放強度低於 可比能源組合的基準,並於2023年進一步改善。6–•目標是到2030年,在新能源產品和低碳 服務方面採用FID,總減排能力達到500萬噸二氧化碳 -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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我們與氣候相關的機遇和風險概述如下,並在《氣候轉型行動計劃和2023年進展報告》第5.0節中詳細描述。這包括如何將這些流程集成到Woodside的整體風險管理框架中的細節。’潛在氣候相關機會的類別包括:資源效率、能源、機會、產品和服務、市場和復原力。  潛在風險潛在氣候相關風險的類別包括:政策和法律風險、技術、市場和 聲譽等過渡風險;急性和慢性等物理風險。 另見第3.9節"風險因素"。—我們的方法這是我們的氣候轉變行動計劃和2023年進展報告的簡要摘要,應全文閲讀, 可在woodside.com查閲。減少淨權益範圍1和2温室氣體排放Woodside的目標是到二零二五年將淨權益範圍1和2温室氣體排放量減少15%,到二零三零年減少30%,並期望到二零五零年或更快實現淨零排放量。減少我們的淨權益範圍1和2温室氣體排放由三個槓桿支持:在設計中避免排放,在運營中減少排放 ,以及在碳信用額中抵消剩餘部分。•••Woodside長期以來一直關注能源效率。我們第一個正式的氣候相關目標是在2016—2020年期間實現5%的能源效率目標。我們超過了這個目標,達到了8%。脱碳規劃我們的首要任務是避免及減少排放。伍德賽德運營的所有資產和項目必須制定脱碳計劃,以確定減少設施排放的技術機會,以便 機會可以進一步評估工程和商業可行性。估計成本低於我們內部長期碳成本(80美元/噸CO)的機會 -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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我們估計,這些大規模機會可能會在2050年之前實現約3500萬噸的額外累積 範圍1和範圍2減排量。因此,我們規劃過程的下一階段是確定應選擇多個減排方案中的哪一個。在注重成本效益的情況下,它們還將與 替代品進行比較,例如新興技術,或使用碳信用額作為抵消。如果當前的所有減排努力和未來減排管道機會都得到實現,我們當前產品組合的剩餘排放量可能約為 0.3百萬噸/年 到2050年,二氧化碳排放量比我們2016—2020年的起始基數減少約95%。1,2典型LNG排放源的減排方案1邊際減排成本曲線1碳價格 機械驅動器(美元/噸)燃燒後捕集+大規模減排 多種技術選項> 80美元/噸碳封存優先事項是降低成本和成熟的工程設計,以便 未來運行壽命最長和減排潛力最大的電氣化設施可供選擇。   |  ~50%氫燃料+碳封存後碳發電富氧燃料燃燒捕集 和可再生H2碳燃燒碳利用功率燃料捕集再生電力捕集(CCU)燃燒後捕集+碳封存~25%富氧燃料燃燒+碳封存儲集 CO2機會成本         


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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”, [核心寫作團隊,H。Lee and J. Romero (eds.)].氣專委,日內瓦,瑞士,doi: 10.59327/IPCC/AR6—9789291691647,https://www.ipcc.ch/report/ar6/config/downloads/report/IPCC_AR6_SYR_FullVol. pdf在本頁後續腳註中被稱為IPCC,2023。—“CHAR6—SYR CHINA.”伍德能源集團有限公司33


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多樣化我們的產品組合Woodside正致力於通過在現有 產品的基礎上增加新產品和服務來實現產品組合的多樣化,我們相信我們擁有競爭優勢,可以在能源轉型期間成功地提供這些產品。2021年,Woodside制定了範圍3投資目標,旨在到2030年在新能源產品和低碳服務方面投資50億美元。1,2截至2023年底,我們已累計為該目標支出超過3.35億美元,2023年支出較2022年增長超過135%。1,2我們預計支出將繼續增加至目標期的後期 ,–由於大部分項目支出發生在建設階段,因此要視市場的發展而定。Woodside已經設定了一個補充的範圍3排放減排目標,以表明這些產品 和服務對客户範圍1或2排放的潛在減排影響。該目標是到2030年對新能源產品和低碳服務做出最終投資決定,總減排能力為500萬噸二氧化碳 —e.1,3 2投資目標跟蹤我們開發這些項目並將其推向市場的工作。減排目標將跟蹤其對客户排放的潛在影響。我們方法的其他要素在我們的 氣候轉型行動計劃和2023年進度報告中有更詳細的描述。我們的表現見上文的重點章節,以及《氣候變化行動計劃》和《2023年進展報告》以瞭解更多信息。‘’1範圍3目標受商業 安排、商業可行性、監管和合資企業批准以及第三方活動(可能會進行也可能不會進行)的約束。個人投資決定受Woodside的投資目標限制。’不是指導。潛在 包括有機和無機投資。2包括RFSU前在新能源產品和低碳服務上的支出,這些產品和服務可以幫助我們的客户通過使用這些產品和服務實現脱碳。 其不用於為伍德賽德公司淨權益範圍1和2排放量的減少提供資金,這兩項排放量通過資產脱碳計劃單獨管理。’3在 投資組合中包括有約束力和不具約束力的機會,取決於商業安排、商業可行性、監管和合資企業的批准以及第三方活動(可能進行也可能不進行)。個人投資決策受伍德賽德投資 目標的影響。’不是指導。34 2023年度報告


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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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我們根據適用法律進行健康監測,以發現職業病的早期跡象,因此可以進行幹預, 必要時,可以啟動康復。潛在有害的工作場所健康危害包括不受控制地暴露於噪聲、有害物質(例如苯、甲苯、乙苯和二甲苯(BTEX)和汞)、天然存在的 放射性物質(NORM)、傳染病(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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環境和生物多樣性伍德賽德認識到管理和保護環境和生物多樣性的重要性,以支持我們活躍的社區的可持續發展。我們承諾盡我們的一份力量。我們理解並接受我們的責任,以環境可持續的方式開展活動,積極促進 生物多樣性並幫助扭轉生物多樣性的喪失。亮點:無碳氫化合物泄漏或危險 • 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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我們的表現我們的營運及增長策略取決於取得及維持我們的社會營運許可。考慮到這一點,以及 我們自然環境面臨的壓力越來越大,環境績效和環境影響的管理對我們業務的未來成功至關重要。2023年,未發生涉及碳氫化合物或 危險的環境事件 釋放到環境中的非碳氫化合物泄漏超過1桶。作為我們減少影響和風險的承諾的一部分,我們的碳氫化合物泄漏準備和響應框架嵌入了我們的全球活動和運營組合。這使我們的業務能夠根據我們的環境方法來規劃和評估對海洋環境的泄漏風險。2023年,我們制定了新的石油污染應急計劃 ,幫助監管部門接受了我們澳大利亞資產的11項環境審批。我們還為我們運營的地區提供能力和培訓計劃。我們將繼續與地區和國際行業組織合作,以協助主動管理和監控新出現的風險。自2023年以來,伍德賽德一直致力於支持我們所在地區的積極生物多樣性成果。我們的方法建立在現有的生物多樣性積極項目的基礎上,這些項目始於2023年前。伍德賽德在2023年開發了一個框架,以評估和實施未來的項目。伍德賽德尋求支持具有可衡量的生物多樣性結果的生物多樣性積極項目,這些項目加強了利益相關者的參與並充分管理風險。我們繼續投資於科學,以支持我們全球投資組合中更好的環境績效和成果。我們還在澳大利亞、特立尼達和多巴哥、美國、墨西哥和塞內加爾繼續推進我們的環境監管授權,以推進我們的項目。見第3.7節:新能源和碳解決方案。原住民文化遺產和參與我們承認原住民社區與土地、水域和環境之間的獨特聯繫。我們相信原住民文化遺產和工業可以成功共存。我們尋求確保傳統所有者和保管人是遺產管理的核心,以便了解並繼續保護文化價值。我們明白識別那些與我們存在的土地和水域有長期文化和精神聯繫的人並與他們合作的重要性,我們在他們的指導下努力避免或最大限度地減少我們的行動對這些原住民社區的潛在影響。我們與原住民社區合作,創造積極的成果,留下持久的遺產。我們承認我們所在地區的第一批國家社區的多樣性。在與廣泛的聽眾交流時,伍德賽德交替使用土著和第一民族這兩個詞。在地方層面上,伍德賽德將接受社區的指導,以確定適當的職權範圍。重點介紹了 就文化遺產管理審批進行的廣泛磋商。在新西蘭與與南方綠色氫氣項目相關的Ngāi Tahu iwi的關係取得進展, 繼續側重於加強利益攸關方關係。為與第一民族利益攸關方就批准環境計劃進行協商提供支助。繼續致力於支持Murujuga的水下遺產研究,為項目實施和管理可能產生的影響提供信息。原住民諮詢小組圓桌討論會。潛在的 可能會在現有的和解行動計劃目標之外採取其他舉措。Opportunities 進一步 在我們活躍的地區與原住民社區發展關係。在我們活躍的領域尋求和正規化第一民族夥伴關係。 -Woodside的潛在風險會對Murujuga巖石藝術造成負面影響。伍德賽德沒有滿足原住民社區的當地內容結果。伍德賽德在我們活躍的地區沒有達到原住民社區的期望。另見第3.9節:風險因素。我們的方法我們的原住民社區政策定義了我們的方法,並根據需要定期審查和更新。伍德賽德員工、承包商和在伍德賽德S運營控制下從事活動的合資夥伴共同負責政策的應用,並接受培訓以確保他們能夠做到這一點。政策指出,伍德賽德將遵循《聯合國土著人民權利宣言》,該宣言表明我們致力於在與不同的原住民社區接觸時理解相關的人權考慮。38年報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我們的業務風險因素伍德賽德認識到,承擔風險對我們的業務是必要的,有效地管理風險對於實現我們的目標至關重要。我們致力於以積極、知情和有效的方式管理風險,以此作為競爭優勢的來源。我們的方法旨在實現風險知情決策,這將保護我們免受 潛在的負面影響,並使我們能夠尋找正確的機會。我們風險管理框架的目標是提供整個公司風險的單一綜合視圖,以瞭解我們的全面風險敞口,並確定風險管理和治理的優先順序。有關我們風險管理流程的更多信息,請參閲我們網站Wood side.com上的風險管理政策。伍德賽德和S的風險管理流程是一個迭代序列,我們 以協調的方式進行。該流程幫助我們實施風險管理,以有效地識別、評估和控制風險,從而提高實現目標的可能性。這一過程包括:與關鍵利益攸關方進行溝通和 協商,以確定風險範圍、背景和標準,進行風險評估,進行風險處理,監測和審查風險管理流程;以及記錄和報告風險。該流程在我們的風險管理程序中進行了定義,旨在為識別、管理和報告可能對伍德賽德和S的業務目標實現產生重大影響的風險提供一致的流程。審計與風險委員會在使董事會能夠履行與伍德賽德S風險管理相關的監督責任方面發揮着至關重要的作用。可持續發展委員會還關注與可持續發展相關的風險管理。 有關審計與風險委員會和可持續發展委員會的更多信息,請參閲第4.1.3節董事會委員會。我們將風險分為三類:1.戰略風險:可能影響我們組織S實現戰略目標的能力的風險。2.實體風險可能影響我們組織S實現業務目標的能力的風險。它們可以是積極的,也可以是消極的,也可以兩者兼而有之;它們可以應對、創造或導致機會和威脅 。3.新出現的風險定義為由於快速或快速的風險而具有高度不確定性的外部威脅或機會非線性演化。它們有可能對戰略目標的實現產生重大影響。伍德賽德和S的風險偏好聲明是我們風險框架的重要組成部分。2023年,該聲明進行了更新,以反映合併後的組織S承擔風險的意願和對結果的寬容。 聲明旨在使我們的組織能夠在瞭解風險的情況下做出決策。40年報2023年


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我們的風險因素概述氣候變化全球應對氣候變化正在改變世界生產和消費能源的方式 。氣候變化的複雜和普遍性質意味着轉型風險與其他風險相互關聯,並可能放大其他風險。此外,潛在的社會應對氣候變化的內在不確定性可能會給全球經濟造成系統性風險。氣候變化還可能造成重大的物理風險,例如風暴、野火、洪水和其他氣候事件的頻率和嚴重性增加,以及温度和降水模式的長期變化 。這一因素與伍德賽德有何關聯?伍德賽德S與氣候變化和向低碳經濟轉型相關的風險包括對石油、天然氣及其替代品需求(和定價)的可能影響,其勘探、開發和生產的政策和法律環境,以及伍德賽德S的聲譽和經營環境。我們還可能面臨與氣候變化相關的風險,S可能會對我們的資產或供應鏈造成有形損害或中斷。伍德賽德是一家能源公司,為了滿足我們的客户和我們所在社區的持續需求,我們必須瞭解、預測和管理幾個關鍵風險,才能在這種過渡中發展和繁榮。這些要素包括:*石油、天然氣、新能源產品和低碳服務的需求和定價;石油和天然氣勘探、生產和消費的監管;全球向低碳經濟過渡的時間和速度;公眾對伍德賽德和更廣泛的石油和天然氣行業獲得碳信用或排放限額的機會和價值的看法;以及與天氣模式變化相關的不確定性。 此因素可能如何影響伍德賽德對我們的資產或我們的供應商、客户的資產、 的可用性和排放額度或碳信用的成本的影響的示例可能會或社區因嚴重 影響的頻率或強度增加而造成 伍德賽德S有能力滿足其2025年和2030年淨資產範圍內的天氣事件。 1和2的減排目標。在我們的供應和全球需求之間,過度或過少地投資於石油和天然氣儲備,導致了  失衡,以及其他組織未能達到整個行業的排放目標。 更廣泛的石油和天然氣行業。未能以符合全球 的速度過渡到新能源、伍德賽德或石油和天然氣行業需求方面的聲譽風險、或利益相關者情緒,或總體上開發和實施 。伍德賽德的S戰略可能依賴的低碳技術。 面臨金融風險,包括資金可獲得性的限制、氣候驅動的石油和天然氣項目立法、法規和政策或 融資條款的變化,或者獲得資本的能力 與氣候相關的訴訟導致額外成本,防止或 市場。限制伍德賽德開展活動並對 伍德賽德S的聲譽造成不利影響。 這些影響可能會導致股東價值損失、市場份額被競爭對手搶走、我們的運營延遲或停頓、為資本項目提供資金的能力降低、監管審批延遲或暫停、法律責任以及對伍德賽德S聲譽、社會經營許可證和我們戰略交付的不利影響。伍德賽德如何管理這些風險? 伍德賽德正在努力實現其淨股本範圍1和2温室氣體排放 我們參與並倡導關鍵的行業和治理氣體減排目標,並對產品和 利益相關者進行投資。我們的氣候轉型行動計劃和2023年能源轉型進展服務。這包括石油、天然氣、新能源 報告包括有關伍德賽德S產品和低碳服務方法的進一步信息。1 管理氣候變化風險。有關這一主題的更多信息,請參考伍德賽德網站和氣候轉型行動計劃和2023年進展報告。1個目標和期望是淨權益範圍1和2温室氣體排放量相對於6.32公噸CO的起始基數-e代表2016-2020年温室氣體排放總量年度平均權益範圍1和2和 ,可根據生產2或受制裁資產的潛在股本變化進行調整(向上或向下),並在2021年前作出最終投資決定。淨股本排放量包括利用碳信用作為補償。伍德賽德能源集團有限公司 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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該因素可能如何影響Woodside防爆艙的示例:防爆艙上或 相關防爆艙上的安全殼或其他運行事故一個運行事故可能導致多人死亡。 • •可能會導致嚴重的供應鏈中斷,例如關鍵備件等待時間長,影響 ,包括對人類健康和安全、環境的影響,可能會導致我們運營的長期停電。 • 自然資源或文化資源,以及財務、法律和其他聯合參與方或合同對手方可能主要是聲譽影響。負責人力或技術能力的充分性。某些活動是在深水中進行的,在這些深水中開展的,在聯合項目中的操作和能力, 哪些支持服務和退役活動更困難,可能不夠。 • •  比淺水區更昂貴。墨西哥灣的深水區,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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金融和市場與捕捉價值(無論市場是穩定還是波動)的能力相關的風險,以及管理與利率、商品價格和外匯波動以及通貨膨脹相關的風險 。一般來説,伍德賽德無法控制影響市場發展和價格的因素。這個因素與伍德賽德有何關係?Woodside 必須具備良好的財務狀況,以實現我們的戰略目標,並在經濟挑戰時期保持彈性。幾個因素可能會影響我們的地位,包括:市場和商品價格:伍德賽德公司的收入 主要來自碳氫化合物的銷售。’Woodside收到的這些產品的價格是可變的,並受到Woodside公司控制範圍以外的全球經濟因素的影響。’我們尋求預測經濟因素的變化,以使 我們能夠在充滿挑戰的經濟時期保持強大的市場地位。有關進一步資料,請參閲第6. 3節“額外披露”及財務報表附註A節。—資本管理:為了讓伍德賽德繼續 可持續地運營,我們必須做出與資本配置相關的風險知情的決策。我們尋求在商品價格週期內採用嚴格和均衡的資本管理方法。有關更多信息,請參閲第2.2節"資產管理"。–外匯風險:Woodside面臨來自並非以美元計值的未來承擔、金融資產及金融負債的外匯風險。有關更多信息,請參見 財務報表附註中的A節。利率風險:這是Woodside Founder的財務狀況將因市場利率變動而波動的風險。’有關進一步情況,請參閲財務報表附註中的C節。 近年來經歷的,可能會增加與開發、開採與長期計劃相結合有關的不可預見成本。以及生產操作系統、IT系統和財務和 供求不平衡可能影響兩個業務的商品價格會計系統。 • • 以及我們預測市場狀況的能力決定了資產、商譽或其他無形資產的減值是否會對我們產生正面或負面影響。對我們報告的淨收入和我們的能力產生重大負面影響Woodside可能會成為一個吸引力較低的合資企業合作伙伴。如果減值水平因商品價格下跌而導致股東回報減少。減值超過可供分配的利潤。 • • • • 如果我們不準確地預測全球LNG 產品的需求,這些影響可能導致股東價值損失、市場損失,我們可能面臨難以獲得與競爭對手分享的長期銷售合同、資產價值減少、延遲或理想的商業條款 。我們的運營中斷、為資本項目提供資金的能力下降、如果我們衍生工具的交易對手無法履行其延遲或暫停的監管批准、法律責任和不利 義務,我們未來石油和天然氣生產的較大比例會影響Woodside公司的聲譽、社會經營許可以及我們的戰略交付。   •  ’ 伍德賽德是如何管理這些 風險的?  • 我們的戰略投資組合目標的實現需要大量的資金美元反映了伍德賽德的大部分基本現金資本支出,並得到了強勁的基本現金流的支持。 •’ 有關進一步信息,請以投資組合方式 和長期收購或付款銷售報表中的"金融液化天然氣附註"的A部分。 除現貨市場外,請參閲協議附註C節。我們的低成本編制財務報表以獲取 利率風險的進一步信息和資產負債表風險管理進一步管理的審慎方法。  減輕這種暴露。請參閲第6.3節"其他披露"我們根據行業慣例和 充分和財務報表附註A節中的保險,以進一步涵蓋正常運營風險。— • 然而,Woodside並沒有為所有潛在風險投保信息。因為並非所有風險都可以投保,而且由於我們業務的不同領域和全球市場的組合,資本管理的靈活方法使這一總體水平得以實現。 •   保險 覆蓋範圍由可用性決定,該可用性已調整以反映外部環境。我們的商業期權資本管理和成本/效益分析,考慮到戰略重點是資本配置,資本紀律和 效率,伍德賽德的風險管理計劃。  ’沒有保險的損失和積極的資產負債表管理,包括商品,可能影響伍德賽德的財務表現。 ’例如,外匯 套期保值。Woodside不為Woodside套期保值購買收入損失保險,以保護資產負債表免受運營中斷導致的下行影響。 • 我們廣泛的商品價格風險框架, 尤其是在高資本金財務控制期間,包括對交易對手的監控,使這些風險得以支出管理。  46 2023年度報告


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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我們的業務資源儲量和報表Woodside在2023年共生產2.01億桶油當量,包括1861億桶油當量生產用於銷售和150萬桶油當量主要用作運營燃料的生產。1截至2023年12月31日,Woodside的剩餘探明(1P)儲量為2,450.1萬桶油當量,探明加可能(2P)儲量為3,757.1萬桶油當量,  而剩餘的最佳估計(2C)應急資源為5,902.0百萬桶油當量(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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儲備金和或有資源估計數未按風險進行調整。根據美國證券交易委員會(SEC)的規定,根據 淨利息(不包括其他人擁有的特許權使用費)估計和報告已證明的儲量,並根據SEC規則確定 S-X規則4-10(A) 。除非有證據表明現有經營合同的續簽是合理確定的,否則對經濟上可生產儲量的估計僅反映合同到期前的期間。開採碳氫化合物的項目必須已經開始,或者操作員必須合理地 確定將在合理的時間內開始。使用了廣泛的工程和地球科學方法,包括性能分析、數值模擬、井模擬和地質研究,以建立對估計數量的高度置信度。SPE-PRMS指南允許(除其他事項外) 價格和成本上升,因此,根據這些指南進行的數量估計將採用不同於美國證券交易委員會規定的數量估計的基礎。已探明儲量加可能儲量和2攝氏度或有資源估計值比已探明儲量估計值更具不確定性。治理和保證伍德賽德有幾個旨在為儲量和或有資源報告提供保證的流程,包括其儲量和資源政策、石油資源管理程序、儲量和資源指南、年度員工培訓和最低經驗水平。伍德賽德儲備和資源政策要求對所有擁有材料儲備的項目或油田進行至少每四年一次的外部審計。此外,伍德賽德擁有一支專職和獨立的企業儲備團隊(CRT),負責監督和保證儲量和資源評估及報告流程。儲量和資源由直接負責開發和生產活動的團隊中的 員工進行估計。這些人員接受了儲量報告基本原理方面的培訓,並每年獲得CRT的批准。CRT每年審查儲量評估,以確保技術質量、遵守內部發布的指南以及遵守美國證券交易委員會和SPE-PRMS的報告要求(視情況而定)。所有儲量和資源均由伍德賽德石油儲備和資源評估師S審核和批准,並在公開報告前得到高級管理層和董事會的批准。作為一個整體,儲量和資源聲明已得到斯蒂芬斯的批准。S先生擁有澳大利亞新南威爾士大學的石油工程學士學位,並擁有20年的相關工作經驗。表2:已探明和已探明的儲量加上可能的已開發和未開發儲量對賬(淨伍德塞德股份,202323 177.9 121.00.40.5172.5278.2204.1300.0生產1 -809.0-809.0-7.3-51.8-51.8-201.0-201.0儲量截至2023年12月31日 10,496.9 16,024.121.037.1587.5908.72,450.13,757.1儲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小幅差異是由於舍入 伍德賽德能源集團有限公司49


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表3:2C應急資源調節(於二零二三年十二月三十一日的伍德賽德份額淨額)天然氣NGL石油及凝析油總BcfMbblMbblMbboe於二零二二年十二月三十一日的或然資源41,589.188.81,276.78,661.9收購和撤資—12,774.60.00.0—2,241.2擴展和發現0.00.00.00.0轉入/轉出 儲量—58.60.4—278.5—288.4修訂以前估計—969.4 0—8.6—51.7—230.3截至2023年12月31日的應急資源4.902.0小差異是由於四捨五入導致的。已探明 已開發和未開發儲量(淨伍德賽德股份,截至2023年12月31日)天然氣NGL石油及凝析油國家總資產BcfMbblMbblMboe已開發 未開發至全部已開發未開發澳大利亞大冥王星24 764.2155.3919.50.00.09. 61.911.5143.629.2172.8巴斯海峽.27.463.913.577.4西北 擱板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,電話:336.00.00.00.00.00.00.01,287.01,287.0美國墨西哥灣28 87.816.2104.06.11.37.4197.268.7265.92 18.772.9291.6其他國際29 133.1233.7366.80.00.00.8248.32 49.124.2289.3313.4總準備金2,582.17,914.710,電話:496.918.72.321.0266.0321.6587.5737.71,712.52,450.1截至2023年12月31日 儲備中包含的燃料359.5 938.01,297.50.40.10.50.00.00.063.5164.6228.1微小差異是由於表5四捨五入所致:已探明儲量加可能已開發和未開發儲量(淨伍德賽德股份,截至 2023年12月31日)天然氣石油和凝析油國家總資產BcfMbblMbblMboe已開發未開發總計已開發未開發總澳大利亞大冥王星 1,235.9243.11,479.00.20.10.315.73.118.8232.745.8278.5巴斯海峽464.2 66.05 30.117.31.819.110.21.511.7108.914.9123.8西北大陸架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,電話:461.411,461.40.00.00.00.00.00.02,010.82 010.8美國墨西哥灣131.225.4156.69.82.212.0284.4100.9385.43 17.2107.6424.9其他國際 220.8196.1416.90.00.00.01.4417.44@8.940.2451.8492.0總儲量3,759.112,264.916,電話:024.132.94.237.1382.4526.3908.71,074.82,682.33 757.1截至2023年12月31日列入儲備的燃料927.50.70.10.70.00.00.088.7250.1338.9較小差異是由於四捨五入所致50 2023年年度報告                                  


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表6:按區域分列的2C應急資源彙總表(於二零二三年十二月三十一日的伍德賽德淨份額)天然氣 天然氣石油及凝析油總國家資產BcfMbblMbblMboe澳大利亞大冥王星1號,061.80.020.2206.5巴斯海峽581.7 32.151.5185.7西北大陸架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瀏覽30 4,403.3 8.3117.5898.3大日出特別制度區日出31 1,778.00.075.6387.5美國墨西哥灣239.935.8294.7372.6加拿大Liard18 14,225.70.00.02,495.7其他國際2,616.00.0304.6763.6資源共計27,786.880.6946.55,902.0微小差異是由於未開發儲量四捨五入所致於2023年12月31日,伍德賽德剩餘的已探明未開發儲量為 1,712. 5百萬桶油當量,較二零二二年十二月三十一日的1,615. 2百萬桶油當量增加97. 2百萬桶油當量(表7)。              ’在最終投資決定和 監管部門批准Trion油田開發計劃以及Mad Dog西南擴建項目批准之後,擴建和發現使已探明未開發儲量增加了2.041億桶油當量。2023年,87.7百萬桶當量的探明未開發儲量轉換為探明已開發儲量, 在Mad Dog二期(5600萬桶油當量)、Shenzi North(1050萬桶油當量)、Atlantis(870萬桶油當量)和Pyrenees(110萬桶油當量)的開發井啟動,並完成海上冥王星水處理(1130萬桶油當量)。技術研究和性能導致已探明未開發儲量減少了3.4百萬桶當量。商品價格相對於2022年的影響導致Sangomar已探明未開發儲量減少15.8百萬桶油當量。Julimar Brunello的未開發儲量自最初報告之日起已超過五年未開發,預計將分階段開發,以履行長期合同承諾。該項目包含在公司業務 計劃中,表明了繼續開發的意圖。二零二三年已探明未開發儲量的變動按類別概述於表7。表7:已證實未開發準備金對賬(於二零二三年十二月三十一日的伍德賽德股份淨額 )於二零二二年十二月三十一日的MMboe總儲備1,204.1對以前估計數的修訂及 其他—3.4開發計劃變動0.0價格—15.8收購及撤資0.0截至2023年12月31日的儲備1,712.5由於四捨五入導致出現小幅差異截至2023年12月31日,Woodside頁巖 剩餘已探明及可能未開發儲量為2,682. 3百萬桶油當量,較二零二二年十二月三十一日的2,524. 5百萬桶油當量增加157. 7百萬桶油當量。           ’與Trion和Mad Dog Southwest相關的擴展和發現增加了 已探明儲量和可能未開發儲量300.0百萬桶油當量。2023年,1.301億桶當量的已探明和可能未開發儲量轉換為已探明和可能已開發儲量,其中Mad Dog二期(71.7億桶當量)、Shenzi North(28.6億桶當量)、Atlantis(15.8億桶當量)和Pyrenees(1.3億桶當量)的 開發井啟動,並完成了海上冥王星水處理(12.7億桶當量)。此外,220萬桶油當量的西北大陸架未開發項目被轉移到2C應急資源。2023年,Woodside在全球範圍的發展活動上花費了53億美元。其中,47億美元用於推進已於2023年實現開發狀態或預計在未來開發完成時實現的項目的已探明未開發儲量的轉換。伍德能源集團有限公司51


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美國投資者的其他信息SEC禁止石油和天然氣公司在提交給SEC的文件中披露 油氣儲量估算(根據SEC的定義)以外的石油或天然氣資源估算。‘’在本報告中,Woodside使用某些術語包括石油和天然氣數量的估計,如已證實的加可能(2P) 儲量、已證實的加可能(2C)或有資源、已證實的加可能、已證實的和未開發的、已證實的和未開發的、已證實的可能開發的 未開發的、已證實的或有資源的其他描述,這些術語包括可能不符合SEC對已證實的、可能的和可能的儲量定義的石油和天然氣數量,並且 SEC的指導方針嚴格禁止Woodside將其包括在提交給SEC的文件中。‘’‘’‘’‘’‘’‘’‘’‘’’’這些估計值本質上比探明儲量的估計值更具投機性,並且將需要在相當多的年份 內進行大量的資本支出來實施回收,因此伍德賽德公司面臨的風險要大得多。此外,實際鑽探位置和最終可能從伍德賽德公司的財產中開採的數量可能 有很大差異。’伍德賽德沒有承諾鑽探,也可能不會鑽探,所有鑽探地點已歸因於這些數量。敦促美國投資者仔細考慮Woodside公司向SEC提交的文件 中的披露,這些文件可在www. sec. gov上查閲。儲量和資源聲明註釋1生產量是2023年1月1日至2023年12月31日期間生產的天然氣、天然氣液體(NGL)、凝析油和石油的量,並轉換為1000萬桶原油,用於儲量調節的特定目的。’‘’‘’本儲量和資源量報表中的產量數據與 本報告其他地方以及Woodside公司季度報告中報告的產量數據不同,因為本儲量和資源量報表中報告的產量數據包括運營中消耗的所有燃料,但不包括冥王星超過儲量工作利益 百分比的110萬桶油當量’ 通過冥王星—KGP互連器處理的非操作參與者。小差異是由於四捨五入造成的。2 Woodside是一家澳大利亞公司 ,在澳大利亞證券交易所、紐約證券交易所和倫敦證券交易所上市。Woodside根據SEC法規報告其探明儲量,該法規也符合 SPE—PRMS指導方針,並根據SPE—PRMS指導方針準備和報告其探明儲量和可能儲量和2C應急資源。Woodside使用與SPE—PRMS一致的定義報告所有 石油資源估計。3對於海上石油項目,參考點定義為浮式生產儲油和卸載設施 (FPSO)或平臺的出口,而對於陸上天然氣項目,參考點定義為下游(陸上)天然氣處理設施的出口。4石油儲量是指已證明從已知累積物中 可開採的石油的估計數量,該已知累積物中的公司擁有重大利益,在當前預期的生產方法、操作條件、價格和成本下,從給定日期起按商業利率開採。‘’伍德賽德報告了儲備 ,包括運營中消耗的所有燃料。已探明儲量是根據SEC的規定進行估計和報告的,這些規定也符合SPE—PRMS準則。 符合SEC標準的探明儲量估計使用了一種更具限制性的、基於規則的方法,通常低於僅根據SPE—PRMS 指南編制的估計值,原因之一是要求使用基於報告公司2011財年12個月期間第一個月價格平均值的商品價格。’ 5評估經濟價值,以支持SPE—PRMS(2018)儲量和資源分類,使用伍德賽德投資組合經濟假設(伍德賽德PEAs)。伍德賽德的PEAs每年審查一次,或更經常,如果需要。審查是基於歷史數據和經濟變量的預測估計,如產品價格和匯率。Woodside PEAs是由Woodside Board批准的。 還考慮了個別項目的具體合同安排。6 Woodside公司使用確定性和概率性方法來估計油田和項目層面的儲量和或有資源。所有探明儲量估計值均採用確定性方法估算,並根據SEC法規以淨利息為基礎進行報告 ,並根據SEC法規S—X的第4—10(a)條確定。除非另有説明, 公司或地區一級報告的所有石油估算均按類別通過算術求和進行彙總。 由於算術求和的組合效應,累計探明儲量可能是一個保守估計。‘


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4.1治理聲明公司治理4.1.1伍德賽德的公司治理致力於高水平的公司治理,並培養道德行為、誠信和尊重的文化。董事會負責伍德賽德的整體公司治理。伍德賽德和S的公司治理模式如下圖所示。伍德賽德管理系統(WMS)描述了伍德賽德的工作方式,使伍德賽德能夠了解和管理其業務,以實現其目標。它定義了伍德賽德員工和承包商工作的範圍。WMS 為我們隨時隨地的運營建立了一種通用方法。伍德賽德繼續審查並在必要時加強我們的公司治理政策和實踐。我們經常考慮伍德賽德證券上市市場的發展,包括澳大利亞證券交易所(ASX)、倫敦證券交易所(LSE)和紐約證券交易所(NYSE)。我們的做法將隨着我們不斷尋求在我們多司法管轄區業務的背景下加強我們的治理框架而不斷髮展。利益相關者董事會審計與風險 人力資源與可持續發展委員會 薪酬委員會FICERGOVERNANCE COMMITTEECOMMITTEE 獨立保證 管理治理和保證戰略權威外部審計 伍德賽德內部審計 風險管理系統包括公司必須 遵守2001年公司法、澳大利亞證券交易所上市規則、英國上市規則、英國披露指南和透明度規則、英國市場濫用法規、紐約證券交易所上市公司手冊和美國證券法適用於伍德賽德作為外國私人發行人和其他適用的澳大利亞和國際法律的價值觀和政策。本公司治理聲明(聲明)報告了伍德賽德和S的主要治理原則和實踐。澳交所上市規則要求 公司報告其遵守澳交所公司治理委員會S原則與建議(ASXCGC建議)第四版所載公司治理建議的程度。英國 披露指引和透明度規則、紐約證券交易所上市標準和美國證券法也要求公司報告其治理安排和適用的治理代碼。ASXCGC建議公開 可從 獲取Https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-fourth-edn.pdf. ASXCGC的建議並不引用本聲明。如本聲明所示,全年伍德賽德遵守了ASXCGC的所有建議。伍德賽德還必須遵守倫敦證交所、紐約證交所和美國證券交易委員會的某些治理要求。有關詳細信息,請參閲與紐約證交所公司治理要求的差異一節。該聲明於2024年2月27日有效(除非另有説明),並已獲董事會批准。本聲明中提及的所有董事會和委員會章程以及政策和文件的副本均可在我們網站的公司治理和政策部分獲得,網址為: wood side.com。伍德賽德能源集團有限公司53


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4.1.2董事會角色和職責章程規定,公司的業務和事務由董事會或在董事會的領導下管理。董事會的核心作用是確定公司的戰略方向,遴選和任命首席執行官(CEO),並監督公司的管理和業務活動 。董事會S的角色、權力、職責和職能在董事會章程中正式確定。理事會每年都履行《憲章》規定的中心作用。《憲章》規定了明確保留給董事會的事項和職能,以及授予首席執行官和管理層的權力。董事會章程和向首席執行官和管理層授予董事會權力的規定定期進行審查。董事會在本年度開展的一些重要活動包括:監督管理層S對重大安全事件的反應,包括北蘭金建築羣承包商僱用的一名同事的死亡和伍德賽德·S戰略,並提供意見和指導,包括管理S戰略的執行,監測某些宏觀經濟和地緣政治事件對全球能源市場的影響,任命利茲·韋斯科特為執行副總裁總裁澳大利亞業務,從2023年6月起實施減排計劃,以實現公司的中短期減排目標,並支持伍德賽德S路徑實現其到2050年或更早實現淨零股權範圍1和2温室氣體排放的目標,以及考慮採用範圍3減排目標。在開發墨西哥Trion資源的最終投資決定之前,管理層對政策和監管發展做出了S的迴應, 包括對澳大利亞監管決策的法律挑戰,包括出售10%在斯卡伯勒與日本液化天然氣合資企業中的非營運參與權益2、碳捕獲和封存研究、H2 OK氫氣項目、斯卡伯勒和冥王星擴建項目以及Sangomar油田開發項目的進展,以及美國墨西哥灣深水Mad Dog二期項目和深水項目神子北項目的投產,以及任命兩名新董事進入董事會。董事會組成章程規定,公司董事不得超過12人,不得少於3人。截至本報告之日,董事會由11名獨立非執行董事和首席執行官組成。下一頁顯示了每一位現任董事和在本年度任職的董事以及他們被任命為董事的日期。目標是淨權益範圍1和2温室氣體排放,相對於代表2016-2020年淨權益範圍1和2温室氣體排放總量的年度平均權益範圍1和2的起始基數,可能會根據2021年前具有FID的生產或受制裁資產的潛在權益變化進行調整(上調或下調)。待交易完成,目標為2024年第一季度。2023年年報


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理查德·戈伊德,首席執行官 梅格·O尼爾·拉里·阿奇博爾德·BCom,FAICD BSC(海洋工程),BSC(化學學士(地球科學),BA (地質學),MBA工程),MSC(海洋系統管理) 主席:自2018年4月起擔任主席。 首席執行官兼董事管理總裁任期: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年的年度股東大會上重新選舉。在2024年的年度股東大會上需要連任。 獨立:不獨立:是獨立: 是 經驗:O Neill女士加入伍德賽德的經驗:阿奇博爾德先生以前的工作經歷:戈伊德先生在2018年 工作了24年,並在康菲石油擔任過多個高級職位,在那裏他在Wesfarmers Limited工作了8年, 在那裏擔任過 高管職位,包括首席運營官和首席執行官 官,執行副總裁總裁發展高級副總裁,業務發展官 2005年至2017年底。GOYDER 先生和總裁開發與勘探執行副總裁高級副總裁先生也曾擔任澳大利亞B20 與市場營銷委員會主席。從2021年4月到8月探索。 在加入 2021年的主要商業諮詢機構康菲石油之前,奧尼爾女士一直擔任代理首席執行官,直到她成為阿奇博爾德先生。在阿奇博爾德先生從國際經濟論壇(包括 正式任命為 職位)在阿莫科工作了29年。1980年至1998年和1998年至2008年擔任20國集團所有經濟體的商界領袖)從 擔任過各種職位,包括領導勘探在加入伍德賽德之前,奧厄德·尼爾女士在2013年2月至2014年12月期間在 工作了23年。 在埃克森美孚工作了數年,項目覆蓋全球多個地區。委員會成員: 運營和高級領導職位的主席。委員會成員:審計和風險、可持續發展和 提名和治理出席提名其他委員會和董事會治理委員會。會議。 委員會成員:出席董事會委員會。委員會會議。 現任董事職位/其他利益:  現任董事職位/其他利益: 主席:澳航有限公司(自2018年以來), 主席:亞利桑那大學地球科學大學主席:澳大利亞能源生產商 Channel 7 Telethon Trust (自2018年以來),West (自2022年以來)。諮詢委員會(自2019年以來)。澳大利亞交響樂團 董事內部上市實體的其他董事職位:美國石油學會 (自2018年以來)和澳大利亞足球 聯盟 過去三年:零。委員會(自2017年以來)。戈伊德先生將從 (自2022年起)、和解西澳(自2022年起擔任澳航董事長)、西澳場地及活動私人有限公司(自2019年起)以及西澳交響樂團(自2019年起)退休(自2019年起),以及西澳交響樂團(自2019年起)(自 2019年起)。 成員中上市實體的其他董事職位:國家首席執行官女性過去三年: 石油委員會(美國)和西澳大學商學院顧問委員會。 其他:美國商會( )名譽理事。 過去三年內 內部上市實體的其他董事職位: 零 伍德賽德能源集團有限公司55


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阿肖克·貝拉尼 阿諾·布魯拉克·弗蘭克·庫珀,AO M.S.工程碩士 工程學學士,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月舉行的年度股東大會上選舉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(信息科學),MBA前澳大利亞聯邦部長(資源;MBA 金融,BA管理研究能源;工業和創新),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年的年度股東大會上需要連任。 獨立:是的,需要在2025年的年度股東大會上連任。獨立:是的, 經驗:蒂爾布魯克先生曾擔任殼牌高級管理人員獨立人士:是的,經驗:皮卡德女士於2000年加入殼牌,在此期間擔任 西澳大利亞財務主管和Wesfarmers Limited高管,工作經歷:懷亞特先生在1985年至2009年期間在西部地區任職,並在許多 高管中任職,包括1985年至2009年在澳大利亞立法議會擔任董事首席財務官15年,曾擔任董事、全球 金融和董事業務主管等職位,其中包括擔任澳大利亞西部財務主管業務及戰略主管,以及 Development成員。以及殼牌天然氣和電力執行委員會的財政、能源和土著部長。 委員會成員:審計事務和土地。 此外,懷亞特先生還讓皮卡德女士於2016年從殼牌退休。在加入 &Risk、人力資源和薪酬以及各種影子內閣投資組合(包括加入殼牌)之前,皮卡德女士在 提名和治理委員會工作了11年 。影子財長(2008年至2017年)和美孚,1998年與埃克森美孚合併。 負責土著頭銜和皮爾巴拉現任董事/其他興趣: 委員會 成員:進入議會前的 主席,懷亞特·董事先生:Orica Limited(自2013年以來)。 可持續發展委員會。 成員在人力資源和薪酬私人執業中擔任律師 , 成員:澳大利亞研究所終身研究員和西澳大利亞提名和治理委員會辦公室成員。公司董事 。公訴董事。現任董事職務/其他 興趣: 委員會內上市實體的其他董事職務:董事成員:來寶集團。(自2021年以來) 過去三年:GPT集團有限公司人力資源與薪酬、審計和KBR公司(自2015年以來)。 (2010年至2021年)。&風險、提名和治理成員:首席執行官、婦女委員會和 委員會。懷俄明大學基金會董事會。 目前的董事職位/其他興趣: 董事內 上市實體的其他董事職位:APM集團(自2022年以來),力拓過去三年:Nil. 有限公司(自2021年以來),懷亞特馬丁私人有限公司(自2021年以來),西海岸老鷹隊(自2021年以來),珀斯國際藝術節(自2021年以來),Telethon 兒童研究所(自2021年以來)。成員:西澳大學商學院顧問委員會、澳大利亞公司董事學會和澳大利亞資本股權私人有限公司顧問委員會。過去三年內其他上市公司的董事職位:無Christopher Haynes、OBE Sarah Ryan Bsc、DPhil、FReng、Ceng、FIMeche、FIEAust BSC(地質學)、BSC(地球物理)(榮譽1)、PhD(石油和地球物理)、FTSE獨立:YES 獨立:YES經歷:Dr Haynes在伍德賽德服務11年後於2023年4月28日退休 經驗:Ryan博士在伍德賽德董事會服務十年後於2023年4月28日退休。 on Woodside S董事會。1將於2024年2月28日從董事會退休。58 2023年年報


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董事聘任、入職培訓和繼續教育都是新的非執行董事須簽署委任書,列明委任的主要條款及條件,包括職責、權利及責任、預計的時間承諾,以及董事會對彼等 參與委員會工作的期望。執行董事和其他高級行政人員簽訂僱用協議,規定其僱用條款。伍德賽德在任命高級管理人員之前會進行廣泛的背景和篩選調查。伍德賽德S高級管理人員的詳細情況見第4.1.4節《執行領導團隊》。伍德賽德在提名董事供股東選舉之前,還會進行廣泛的背景和篩選調查,包括對性格、經驗、教育程度、犯罪記錄和破產歷史的調查。伍德賽德在會議通知所附的説明説明中向股東提供其擁有的有關董事競選或連任的所有重要信息。為所有新董事提供入職培訓。它包括一本全面的入職手冊,與首席執行官和高級管理人員的討論,以及在任命時或在下一次實地考察中與董事會一起訪問伍德賽德S主要運營部門的選項。S每年完成問卷調查,以評估每個董事履行其對公司義務所需的技能和知識。伍德賽德至少每年考慮新董事和現有董事進行職業發展的必要性,以發展和保持有效履行董事職責所需的技能和知識,併為董事提供發展和保持所需技能和知識的機會。董事參加持續專業教育課程,包括行業研討會和經批准的教育課程,這些課程由公司在適當情況下支付費用。董事薪酬支付給董事(執行董事及非執行董事)的薪酬詳情載於2023年薪酬報告第4.3節薪酬 報告。薪酬報告亦載有有關公司釐定董事及高級管理人員薪酬性質及數額的S政策,以及該政策與公司業績之間的關係。董事會獲取信息和獨立建議根據董事利益衝突政策,董事可以直接獲取公司管理層成員以及管理層擁有的公司信息。董事有權 獲得獨立的法律、會計或其他專業意見,費用由S承擔,前提是要求提供該等意見的請求獲主席批准。如果是主席提出的請求,則需要非執行董事的多數批准。董事出席會議董事在任,委員會成員和董事出席2023年人力資源期間的會議提名董事  董事會審計與風險與薪酬可持續發展與治理幫助1 出席2董事高管 梅格·O·尼爾 12 128543非執行董事 拉里·阿奇博爾德 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現任 主席 Memberder 12 1285433 Chris Memberder 成員1成員:指明董事在每個任期內舉行的會議次數。如果董事不是會員,但在此期間出席了會議,則只顯示出席的會議數量,而不是舉行的會議數量。2出席人數指的是每個董事出席的會議次數。所有董事都有權並一般參加常設委員會的會議。3 Breuillac先生於2023年3月8日被任命。4海恩斯博士和瑞安博士於2023年4月28日在2023年年度大會上退休。米納斯女士是在年度股東大會結束時被任命的。伍德賽德能源集團有限公司59


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董事會績效評估董事會績效評估每年進行一次。董事會績效評估程序通過在範圍和內容上適當的問卷方式進行,以有效審查:對照各自章程的要求評估董事會及其各個委員會的績效;評估主席和每個董事的個人績效;以及董事會與管理層之間的聯繫。董事會績效評估流程還可能包括與董事和高級管理人員的面談,以及外部顧問對董事會和委員會會議的觀察。董事會和委員會的業績報告將提供給所有董事,並由董事會討論。現將S主任委員工作情況報告提供給主任委員和兩位主任委員討論。還將向個人和主席提供關於每個 個人董事的報告。主席單獨會見了每個董事,討論其報告的調查結果。董事會通過提名和治理委員會對最終報告進行詳細審議和討論。董事會在決定董事會是否應支持董事時,會考慮每一位在下一屆股東周年大會上退休的董事的表現。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, 非執行董事和澳大利亞居民。董事長負責領導董事會, 有效執行董事會,並負責維護董事與管理層之間的開放、親切和有利於富有成效的合作關係。董事會已作出安排,以確保持續的領導,如果不可預見的情況 意味着Goyder先生不在。Goyder先生的辦公室位於西澳大利亞州珀斯的公司總部。’’董事會信納Goyder先生已投入所需時間有效履行其職責。 董事長的職責詳見董事會章程。’公司祕書有關公司祕書的詳情載於第4. 2節—董事會報告及公司祕書。’—所有董事均可直接聯繫 公司祕書,公司祕書通過主席直接向董事會負責,處理與董事會正常運作有關的所有事宜。公司祕書之職責詳情載於董事會章程。’ 董事會繼任規劃董事會在提名及管治委員會的協助下管理其繼任規劃,提名及管治委員會每年檢討董事會的規模、組成及多元化。在進行審查時,會考慮董事會技能矩陣和每位董事的任期。提名及管治委員會亦負責評估董事會候選人及推薦個別人士加入董事會。委員會根據一系列標準(包括技能、經驗、專業知識和多樣性)對潛在候選人進行評估,以最佳地補充當時董事會的效率。董事會可以聘請獨立的招聘公司尋找 合適的候選人。有關董事會組成的近期變動的資料,請參閲董事會組成的章節。‘’’伍德能源集團有限公司61


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4.1.3董事會委員會董事會設有四個常設委員會,協助履行其職責。委員會 主要以審查或諮詢身份運作,董事會特別授予委員會權力的情況除外。每個委員會都有一個章程,詳細説明其作用、職責和成員要求。委員會章程會 定期審查並根據需要更新。委員會成員以董事資格、技能和經驗為基礎。’每個常設委員會由以下人員組成:• 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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提名和治理委員會協助董事會審查董事會的組成、績效和繼任 規劃,包括根據委員會章程確定、評估和推薦董事會候選人。 成員Richard Goyder(委員會主席)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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可持續發展委員會根據委員會章程協助董事會履行其對公司可持續發展 政策和實踐的監督職責。’委員會成員安·皮卡德(委員會主席)安·皮卡德(委員會主席)安·陳·高·拉里·阿奇博爾德·伊恩·麥克法蘭·阿肖克·貝拉尼(自2024年1月起)安·米納斯·阿諾德·布魯爾克·本·懷亞特(至2023年12月止)委員會開展的23財年主要活動包括:監督伍德賽德公司對關鍵安全事件的反應,考慮 伍德賽德公司對氣候變化風險的管理,包括涉及承包商僱用的一名同事的北蘭金綜合體死亡事故,監督和審查擬議的內容,監督 公司的工作, • •• •• •• ••’ •’  ••’ 年內範圍1和2温室氣體伍德賽德斯的氣候過渡行動計劃和2023年進展氣體排放表現,及其滿足報告的計劃,和 氣候相關披露排放目標的方法,考慮第一民族事務,包括文化遺產審查伍德賽德斯的環境表現,包括和土地使用事項重大事故 預防批准集團人力資源部的變更以供董事會批准監督集團的健康和人身安全權利政策績效審查Woodside公司的活動支持本地內容 在考慮董事會批准時,公司對供應鏈氣候報告的方法,監督Woodside的社會績效,監督Woodside的過程安全績效, 包括在我們的東道社區做出貢獻,預防重大事故,審查Woodside的聲譽績效,以及審查Woodside的質量管理對我們社區的重要性 和利益攸關方共同考慮安全和應急管理,監督和解行動計劃績效的發佈,包括重大事件預防和2022年報告的應對和業務連續性 批准伍德賽德的《2022年現代奴役聲明》,並審查相關人權問題。 ’  ••’  ••’  •’•’  •’•’  •’•’ • •  •’64 2023年度報告


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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執行副總裁營銷和貿易執行副總裁戰略和氣候 BEc(榮譽),碩士,MBA BA,GCIR加入Woodside:2002年加入Woodside:2022年經驗:Mark負責經驗:Tony負責公司Woodside的全球商品營銷,戰略,氣候和 可持續發展,對外貿易和運輸組合。     ’ 馬克負責環境和公司事務。 Tony擁有20年的電子商務行業經驗,在加入Woodside之前,曾擔任過超過20年的電子商務行業經驗和多個高級領導職位 ,Tony曾在埃克森美孚和必和必拓的多個商業、金融和市場營銷部門任職,並在全球擔任高級職位。’ ’  在加入Woodside之前,他曾擔任過包括首席公共馬克在內的領導職務,曾在財政部(西部事務官、集團可持續發展和澳大利亞)和必和必拓鐵礦石公共政策官。   Andy Drummond Matthew Ridolfi執行副總裁勘探執行副總裁 項目和開發BEng(榮譽)(MechEng)BEng(榮譽)(ChemEng)加入Woodside:2022年加入Woodside:2022年經驗:Andy負責經驗:Matthew負責Woodside的勘探和 開發活動,Woodside的項目執行活動。       ’Andy擁有超過25年的全球性行業。’ 馬修有超過30年的經驗。在加入Woodside之前,Andy擁有行業經驗, 在加入之前曾在必和必拓擔任高級領導職務,Woodside曾在Marathon Oil Corporation擔任多個高級領導職務,包括在必和必拓擔任副職務,包括負責必和必拓石油業務重大發展的可持續發展和創新總裁 和負責健康、安全、環境和社區事務的副總裁。    ’’ 行政領導團隊的績效評估對於行政管理人員, 他們的績效每年都會進行審查,根據一系列關鍵績效指標考慮和評估行政管理人員的績效。’所有行政人員於二零二三財政年度均已進行表現評估,進一步詳情載於第 節第4. 3節薪酬報告。—有關首席執行官表現評估(過程及結果)的詳情載於第60頁第4. 3節“薪酬報告”及“董事會表現評估”。’—‘’66 2023年度報告


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4.1.5促進負責任和道德的行為我們的價值觀我們所做的一切都以我們的價值觀為指導,並受到我們共同目標的啟發。我們是一個團隊,我們關心,我們每天都在創新,我們的結果很重要,我們建立和維護信任。行為準則和反賄賂和腐敗政策行為準則和反賄賂和腐敗政策(ABC政策)涵蓋 諸如遵守法律法規、對股東和社區的責任、良好的僱傭慣例、保密、隱私、利益衝突、給予和接受商業禮遇以及保護和 正確使用Woodside公司資產。’所有董事、高級管理人員和員工都必須遵守《行為準則》和ABC政策,管理人員應採取合理措施,確保在其監督下的員工、承包商、顧問、 代理人和合作夥伴瞭解這兩項政策。已證實違反行為守則及ABC政策的行為會向審核及風險委員會報告。whistleblower policy伍德賽德的舉報人政策 記錄了我們對維持開放的工作環境的承諾,在此環境中,伍德賽德員工和其他利益相關者可以舉報不道德、非法或不良行為,而不必擔心受到恐嚇或報復。’根據內部調查指南和適用的舉報人保護法律,對舉報人提交的資料進行評估和調查。舉報人政策還鏈接了EthicsPoint舉報人服務,可用於提交涉嫌不當行為的匿名 報告。根據Woodside Fashion的舉報人政策報告的證實事件會根據適用的舉報人保護法律向審核及風險委員會報告。’資產交易政策 伍德賽德證券交易政策適用於所有董事、員工、承包商、顧問和顧問。’它禁止董事和員工在持有市場一般無法獲得的價格敏感信息時買賣公司的證券。’它還禁止董事和某些受限制的僱員在 ‘禁止使用中斷時間段,例如 財政半年和全年結束至業績公佈次日之間的這段時間。’證券交易政策還規定了我們的交易方法,以限制參與基於股權的薪酬計劃的經濟風險 。伍賽德能源集團有限公司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風險管理和內部控制風險管理風險管理方法Woodside致力於以 積極有效的方式管理風險,以此作為競爭優勢的來源。我們的方針旨在保護我們免受潛在的負面影響,並提高我們對新興風險的抵禦能力。其中包括行為風險、技術和創新、 網絡安全、隱私和數據泄露、可持續性和氣候變化。Woodside的風險管理政策描述了Woodside:Partners提供整個公司風險綜合視圖的方式,以瞭解風險敞口 並確定風險管理和治理的優先次序。Woodside的風險管理和治理政策賦予了Woodside各級員工的責任,’•• 主動識別、評估和處理與其負責交付的目標相關的風險 。董事會、審計和風險委員會和管理層董事會負責審查和批准伍德賽德S風險管理框架、政策和業績。董事會還有責任確信,管理層已制定並實施了健全的風險管理和內部控制制度。董事會已授權審計與風險委員會監督風險管理政策,包括審查(至少每年)伍德賽德·S的內部控制制度和風險管理框架的有效性。審計與風險委員會還定期審查伍德賽德S風險偏好聲明,監督內部審計S的活動,並審查 內部審計S的業績。管理層負責推廣和應用風險管理政策。2023年,審計與風險委員會審查並確認公司S風險管理框架健全, 公司的運營充分考慮了董事會認可的風險偏好。2023年,伍德賽德還確定了改變風險管理框架的機會,並更新了風險矩陣和風險偏好聲明,以代表今天的S組織。此外,伍德賽德S管理風險的方法將遵循三線模型,該模型明確了與管理風險相關的所有業務領域的角色和責任。這些變化使風險 能夠做出明智的決策並有效管理當前的風險。作為對風險管理政策的監督的一部分,審計和風險委員會監督來自網絡安全威脅的風險。審計與風險委員會的目標是每年至少召開五次與網絡安全風險有關的定期會議,S集團將此類風險的管理作為會議的一部分進行審查。網絡安全風險和威脅的識別和直接管理由伍德賽德S網絡安全職能部門執行,作為我們網絡復原力流程的一部分,該部門將提供主題專業知識。網絡安全職能由伍德賽德首席信息安全官S和一羣稱職且經驗豐富的網絡安全專業人員領導。我們的CISO擁有十多年的行業經驗,並擔任過多個面向技術和業務的職位。如上所述的網絡復原力過程包括對網絡安全風險和事件的監測、預防、檢測、緩解和補救。伍德賽德董事會和審計與風險委員會通過正式的風險登記、簡報、內部審計報告和在審計與風險委員會會議上親自提交的定期報告,或在發生重大網絡安全事件時,根據我們的危機和應急管理流程的要求,隨時瞭解任何重大網絡安全風險和事件。伍德賽德:S 網絡安全彈性和風險管理戰略和流程基於美國國家標準與技術研究院網絡安全框架。這一過程記錄在WMS中。內部審計職能內部審計為S集團風險管理和內部控制體系的設計和運行提供了有效的保證。基於風險的審計方法用於確保較高風險的活動在審計計劃中優先考慮。內部審計獨立於業務管理及其審查的活動,並擁有履行其職責所需的所有管理和信息訪問權限。內部審計由行業專業人員組成,包括合格的會計師和工程師。內部審計負責人共同向審計與風險委員會和執行副總裁總裁、財務兼首席財務官負責。治理、風險和合規職能治理、風險和合規職能負責伍德賽德S風險管理框架、風險管理能力的發展,並就戰略風險概況和集團S風險管理業績向高級管理層和審計與風險委員會提供風險管理監督。材料風險、我們的材料風險(包括環境和社會風險)以及如何管理這些風險在第3.9節中披露。伍德賽德能源集團有限公司 69


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外部審計和報告外聘審計師根據伍德賽德S外聘審計師政策,審計與風險委員會監督伍德賽德S外聘審計師的聘用,受外聘審計師指導政策管轄。內部審計和外部審計是相互獨立、相互獨立的。審計與風險委員會評估外聘審計員的客觀性和獨立性,以及外聘審計安排的質量和效力,包括通過以下方式:對實際和感知的獨立性威脅提供非審計服務,確認非審計服務費承諾不超過本年度審計費用的70%,確認伍德賽德費用不超過普華永道(PwC)珀斯上一季度總收入的10%,並對審計師業績進行年度審查。外聘審計員獨立性指導政策包括旨在維護外聘審計員獨立性和評估外聘審計員擬議提供的任何非審計服務是否適當的規定。外聘審計員指導政策將一系列可能由外聘審計員提供的非審計服務歸類為在一定範圍內可接受的,需要審計與風險委員會預先批准或不可接受的。審計與風險委員會每年審查審計師的獨立性。審計與風險委員會並未於2023年豁免《美國證券交易委員會條例》S-X規則2-01(C)(7)(I)段下的預先審批要求。自2022年起,普華永道被委任為集團核數師,取代安永(Ernst&Young)。根據美國證券交易委員會的規定,審計師的薪酬為960萬美元(2022年:540萬美元),要求列報如下:審計費佔84%(2022年:76%);審計相關費用5%(2022年:18%);税費11%(2022年:5%);以及所有其他費用為零 (2022年:1%)。由各類費用組成的服務性質如下:構成伍德賽德S合併財務報表審計協定費用的審計審計工作、伍德賽德S財務報告內部控制報告以及伍德賽德S控制實體的法定審計(包括中期審查)。*與審計相關的審計包括保證服務和商定的程序。這項工作超出了伍德賽德及其受控實體法定審計的範圍,但與外部法定審計師的角色一致。該工作與審計或審查的執行情況合理相關,具有合規性或程序性,是外聘審計師必須或最適合從事的工作,並且在《薩班斯-奧克斯利法案》和其他相關獨立標準的框架內是允許的。税務服務和税務相關工作,包括税務合規服務,這不在伍德賽德及其受控實體的法定審計範圍內,但在薩班斯-奧克斯利法案和其他相關獨立標準的框架內是允許的。其他服務 在薩班斯-奧克斯利法案和其他相關獨立標準框架內允許的其他工作。董事會已通過持續披露及市場溝通政策(披露政策),適用於向市場作出的所有披露,包括未經外聘核數師審核的定期公司報告。管理層制定了慣例和指導材料,旨在確保定期 公司報告根據披露政策提供清晰、簡潔和有效的披露。已將權力下放給披露委員會,以確保實施披露政策和相關指導材料中規定的報告和溝通程序以及控制。報告由主題專家編寫或在其監督下編寫,並審查報告中的材料陳述是否準確。還會審查報告是否符合適用的法律和法規要求。此流程旨在確保所有適用的法律、法規和公司政策得到遵守,並確保在向市場發佈報告之前獲得適當的批准。首席執行官及首席財務官保證在批准財務報表前,董事會收到首席執行官及首席財務官的聲明,聲明:他們認為伍德賽德·S的財務記錄已得到妥善保存,遵守適當的會計準則,並真實、公允地反映伍德賽德·S的財務狀況和業績。70年報2023年


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4.1.7包容性和多樣性包容性和多樣性政策我們的包容性和多樣性(I&D)政策概述了我們對尊重多樣性和促進平等機會的包容性工作場所文化的承諾。我們的研發政策適用於整個伍德賽德,包括董事會及其委員會。人力資源與薪酬委員會負責監督公司的S研發政策,並制定可衡量的目標,以實現董事會、高級管理人員和伍德賽德員工隊伍總體上的多元化。我們的多樣性包括年齡、民族、種族、民族、民族、宗教信仰、性別、性取向、雙性地位、性別認同或表達、關係地位、殘疾、神經多樣性、文化背景、思維方式、經歷、家庭背景,包括照料承諾和教育。伍德賽德旨在促進包容性和多樣性的倡議旨在推動創新與發展,並通過以下方式實施創新與發展政策中規定的目標:尊重每個人為工作場所帶來的獨特屬性,並培養以價值觀為基礎和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年可衡量目標進展保持性別平衡1並滿足招聘要求性別招聘結果: 澳大利亞土著人民的目標,  •  -非高等教育途徑2:43%為女性;進入伍德賽德的所有形式,包括途徑 -暑假和畢業生:2023年/2024年暑假計劃和有經驗的招聘:56%為女性。 和畢業生為48%;和-有經驗的招聘:39%。-非高等教育途徑2:57%(目標50%);-暑假和畢業生:2023/2024年暑假15%,畢業生17%(目標10%);-有經驗的招聘:5%(目標2%)。在建立更大的包容性方面取得進展 在招聘流程、數字可訪問性、引入不同能力的人和/或  a工作場所調整指南以及提高認識方面取得的進展 由員工資源神經多樣性組織舉辦的活動。 小組適應(倡導不同的能力和個人特徵)。支持LGBTIQA+個人在美洲地區啟動針對LGBTIQA+員工的正宗領導者計劃,讓他們感到安全,成為 。在工作中。2023年,有488人完成了 +意識和包容性相關培訓。在澳大利亞工作場所平等指數中獲得LGBTQ工作場所包容性銅牌地位。在實現種族平等方面取得進展。 制定了反種族主義和文化尊重的全球方法。年度薪酬審查包括對美國黑人、土著和有色人種薪酬公平(BIPOC)和澳大利亞土著(以及性別)的審查。134人完成了微妙的種族主義或種族平等培訓。擁抱(員工超越種族)員工資源小組全年在美國領導了一系列提高意識的活動和倡議。聯合國消除種族歧視日(在澳大利亞稱為和諧日)是由員工資源組織CALD(文化和語言多樣性)領導的活動。在美國,性別平衡被定義為具有代表性並反映可用人才庫。非第三方路徑數據基於第三方計劃招聘信息。伍德賽德勞動力性別問題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中層管理 %高級管理%董事會成員百分比女性 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性別檔案數據反映了所有員工在2023年12月31日從事工作的情況,不包括假期學生、學員和獎學金學生等臨時人員。年度 報告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評估Woodside公司的管理層在其首席執行官和首席財務官的參與下,按照《規則》的要求進行了評估。’ 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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直接負責外部審計師的薪酬和監督,根據澳大利亞法律和伍德賽德憲法,任命外部 審計師的最終責任在於伍德賽德股東。然而,根據《規則》中規定的有限豁免, 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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董事會報告Woodside Energy Group Ltd的董事謹此提呈彼等的報告(包括薪酬報告) 連同合併實體(即Woodside Energy Group Ltd及其控制實體)截至二零二三年十二月三十一日止年度的財務報表。’董事Woodside Energy Group Ltd於二零二三年財政年度內或自二零二三年財政年度結束以來任何時間的在任董事及有關董事的資料(包括董事於過去三年任何時間擔任上市公司董事的資格及經驗及董事職務)載於 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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可能的發展、業務策略、未來前景和預期結果一般而言,伍德賽德的業務審查 載於第130頁 4-52説明可能的發展、業務戰略、未來財政年度的前景以及業務的預期結果。董事認為,披露任何進一步的信息可能會對伍德賽德造成不合理的損害。第6.8節第214頁有關本報告的信息包括有關伍德賽德·S依賴不合理的偏見豁免的更多詳細信息。伍德賽德在澳大利亞和其業務所在的其他國家受到一系列環境法規的約束。2023年,沒有發生泄漏碳氫化合物或釋放到環境中的超過1桶的危險非碳氫化合物的事件。通過其環境和生物多樣性政策,伍德賽德計劃和執行活動,以避免對環境的不利影響或儘可能將其降至最低。在截至2023年12月31日的財政年度,我們沒有記錄到與我們的環境表現有關的罰款或起訴。研發伍德賽德正在利用技術來推動成本效益,並探索一系列技術選項來支持階段性變化。伍德賽德有許多技術合作,並通過跨業務的技術尋求機會,包括減排。有關S集團在研發領域的活動實例的更多信息,請參見第28頁第3.7節:新能源和碳解決方案。公司祕書以下個人在2023年擔任公司祕書:Warren Baillie LLB,BCom,Grad。蘸一蘸。CSP集團公司祕書Baillie先生於2005年加入Woodside,並於2012年2月1日起被任命為集團公司祕書。貝利先生是一名律師和特許祕書。他是澳大利亞治理學院董事會的前總裁。Lucy Bowman MA(Oxon),法學聯合公司祕書鮑曼女士於2021年加入伍德賽德擔任高級法律顧問,並被任命為聯合公司祕書,自2022年10月20日起生效。她是澳大利亞公司董事學會的研究生會員。分支機構伍德賽德能源集團有限公司通過各種子公司在多個國家建立了分支機構。伍德賽德能源集團有限公司董事和高級管理人員的賠償和保險S章程要求伍德賽德能源集團有限公司賠償伍德賽德能源集團有限公司或其全資子公司的每一名董事、祕書、高管或員工因開展伍德賽德能源集團有限公司的業務或履行其職責而產生或產生的責任(如果法律沒有禁止伍德賽德能源集團有限公司這樣做的話)。伍德賽德能源集團有限公司與在伍德賽德全資或部分控股公司擔任高級管理人員的董事、祕書、某些高管和員工簽訂賠償契約,條款與伍德賽德能源集團有限公司S章程規定的賠償條款一致。伍德賽德不時根據伍德賽德S外聘審計師指導政策聘請其外聘審計師普華永道進行非法定審計工作並提供其他服務。合約條款包括以普華永道為受益人的賠償:賠償普華永道因伍德賽德違反合約條款而產生的第三方索賠而招致的所有損失、索賠、成本、費用、訴訟、要求、損害賠償、債務或任何法律程序 ,以及因依賴伍德賽德提供的虛假、誤導性或不完整的信息而必須向伍德賽德或任何第三方承擔的所有責任。伍德賽德能源集團有限公司根據一份合同支付了保費,該合同為每一位與伍德賽德能源集團有限公司或其子公司的管理有關的董事、高管、祕書和員工提供保險,使他們免受因此而產生的責任。披露此類保險所承保的責任的性質和應付保險費的金額,須遵守保險合同中的保密條款。伍德賽德能源集團有限公司沒有為伍德賽德能源集團有限公司的外聘審計師或與外聘審計師有關的法人團體提供任何保險。於截至二零二三年十二月三十一日止財政年度及於本董事報告日期,並無向本集團現任或前任董事、高級職員或外聘核數師作出任何彌償。伍德賽德能源集團有限公司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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核數師致Woodside Energy Group Ltd董事的獨立性聲明核數師獨立性聲明作為Woodside Energy Group Ltd截至2023年12月31日止年度審計的首席核數師 ,本人聲明,就本人所知及確信,已:’(a)在審計方面沒有違反《2001年公司法》的審計師獨立性要求,及(b)並無違反任何與審計有關的適用專業操守守則。本聲明涉及Woodside Energy Group Ltd及其在本期間控制的實體。N M Henry Perth合夥人2024年2月27日普華永道,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法律責任有限。   伍德賽德能源集團有限公司


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4.3管理薪酬報告內容4.3.1委員會主席的信函81 4.3.2薪酬報告 (經審核)83 KMP和Woodside公司五年業績摘要83高管KMP 84薪酬政策84高管激勵計劃84高管KMP薪酬結構86薪酬變化和 基準89 2023年企業記分卡措施和結果90高管KMP KPI和結果91高管KMP的合同97  ’ ’          非執行董事(NED)98薪酬政策98最低持股要求(MSR)政策98非執行董事薪酬結構98人力資源與薪酬委員會99貸款及交易99薪酬使用 顧問99報告附註99以美元報告99法定表格100 4.3.3詞彙表104 80 2023年度報告           


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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,我們在塞內加爾海域的Sangomar項目上獲得了FID, 墨西哥灣的Trion項目上獲得了FID。在我們的新能源項目方面,我們在俄克拉荷馬州擬議的H2OK氫項目的工作仍在繼續,幾個CCS機會正在推進。在西澳大利亞州,州和聯邦政府批准了Karratha附近的Woodside太陽能項目。該公司在四項企業記分卡指標中的業績表現為4.8(最多10項)。’2024年企業記分卡已由董事會審查和批准,反映了Woodside公司對經營績效與重大可持續性標準的平衡方法。’它包括一個單獨的安全和氣候指標,每個指標佔2024年總記分卡的15%。這些變動在本報告的2024年企業記分卡部分作了進一步詳細描述。可變年度獎勵(VAR)是根據伍德賽德行政獎勵計劃(EIS)提供的。每個 高管人員的獎勵是基於他們的個人績效對照關鍵績效指標(KPI)和公司績效通過公司記分卡獲得的。’’2023年,首席執行官的個人績效根據增長議程、有效執行、企業能力、文化、聲譽和股東關注五個同等權重的指標進行評估。在年底,董事會審查了首席執行官的業績,以及公司記分卡 結果,導致了以目標機會的104%獲得EIS獎。’1總權益排放量是在碳排放額報廢前計算的,並將組織的優先事項集中在避免和減少排放上。這 有助於實現我們公司減少淨權益範圍1和2排放的目標。有關該公司目標的更多信息見第3.8節“氣候和可持續發展”。—伍德賽德能源集團有限公司


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首席執行官向董事會建議,鑑於我們北蘭金綜合體的死亡人數,她的最終EIS獎勵減少5%。董事會 行使其酌情權,將EIS獎勵減少到目標機會的99%(最大機會的66%)。董事會將考慮是否有任何進一步的行動是適當的,因為伍德賽德的反應繼續死亡。’高級 管理人員的個人績效根據與首席執行官相同的績效指標進行評估,並根據每個管理人員的職責範圍設置個人KPI。’高級執行人員EIS獎勵範圍為目標機會的101%至105%。董事會已審閲2023年環境影響報告結果,並相信有關結果與整體企業表現及股東經驗適當一致。高管薪酬
首席執行官及高級行政人員的薪酬,不論是固定薪酬還是浮動薪酬,均會根據問責性、經驗及個人表現每年進行檢討。外部基準測試也支持 。自2024年1月1日起,董事會決定首席執行官的固定年度獎勵(FAR)將增加3%。’首席執行官薪酬待遇的VAR部分保持不變。’2023年期間還對高級執行人員FAR進行了審查。董事會決定Graham Tiver先生和Shiva McMahon女士的FAR將增加5%,自2023年4月1日起生效。高級行政人員薪酬的增值結構及機會維持不變。外部 基準測試由外部薪酬顧問針對ASX 20公司、澳大利亞材料和能源行業的選定同行以及國際石油和天然氣公司進行。董事會認為,這項審查使首席執行官和高級管理人員的薪酬總額 在選定的同行羣體中處於競爭地位。該等變動於本報告薪酬變動一節作進一步詳細説明。董事會任命Liz Westcott女士為澳大利亞運營執行副總裁,自2023年6月1日起生效。Westcott女士的FAR和主要合同條款的詳情載於本報告。’主席和 非執行董事酬金
主席的費用,以及 非執行董事每年均會根據外聘薪酬顧問的基準進行檢討。主席及非執行董事及委員會成員之酬金 上次於2023年1月1日上調5%,為自2019年以來首次上調。這一增長考慮到了外部 獨立薪酬顧問KPMG針對ASX 20和選定的國際石油和天然氣公司進行的基準。2024年主席或非執行董事酬金概無變動。治理
人力資源和薪酬委員會繼續審查公司在全球範圍內的薪酬政策和做法,以確保這些政策和做法在 當地市場上保持競爭力,並滿足不斷變化的監管要求。’2023年,包括採納符合紐約證券交易所上市公司手冊第303. A14條要求的強制性回賬政策。有關 委員會2023年活動的更多詳情,請參閲《2023年企業管治聲明》。’結論
我謹代表董事會感謝Gene Tilbrook先生,他於2019年至2023年12月擔任委員會主席。作為委員會主席,Gene監督了企業文化評估和監督活動的引入,並將重點放在投資者參與高管薪酬及其與戰略和股東經驗的聯繫上。我們期待着與您的持續接觸,並分享伍德賽德的未來成功。’您誠摯的,Arnaud Breuillac人力資源與薪酬委員會主席 82 2023年度報告


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4.3.2薪酬報告(經審計)
KMP和 Woodside公司五年業績總結’
本報告概述了伍德賽德公司關鍵管理人員(KMP)在2023年期間的薪酬安排和成果。’
Woodside公司的KMP是指有權通過其行動塑造、影響和控制集團戰略方向和 績效的人員,無論是集體(就董事會而言)還是作為個人根據授權行事(就首席執行官和高級管理人員而言)。’’
表1A執行KMP–
高管董事
梅格·O·尼爾(首席執行官兼董事總經理)’
高級管理人員
Graham Tiver(執行副總裁兼首席財務官)
Shiva McMahon(國際運營執行副總裁)
Liz Westcott(澳大利亞業務執行副總裁)1
1 L Westcott女士於2023年6月1日開始任職於Woodside。
表1B– 非執行董事KMP
非執行董事
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
非執行董事
Christopher Haynes,OBE3 Sarah Ryan4
1 A Breuillac先生獲委任為 非執行董事於二零二三年三月八日。
2. A Minas女士被任命為 非執行董事於二零二三年四月二十八日。
3. C.海恩斯博士不再是一個 非執行董事於二零二三年四月二十八日。
4 S Ryan博士不再是一個 非執行董事於二零二三年四月二十八日。
2024年KMP變化
Woodside於2024年1月24日宣佈,Frank Cooper先生、AO先生和Gene Tilbrook先生預計將於2024年4月的年度股東大會上或之前從Woodside董事會退休。此外,Ashok Belani先生被任命為 非執行董事於二零二四年一月二十九日生效。
表2五年業績2023 2022 2021 2020 2019–
不包括減值的EBITDA 1(百萬美元)9,363 11,234 4,135 1,922 3,531 
業務支出2(百萬美元)2,255 2,0633 1,0303—— 
税後淨利潤 (NPAT)4(百萬美元)1,660 6,498 1,983(4,028)343 
每股基本收益5(美分)87.5 430 206(424)37 
基礎NPAT 1(百萬美元)3,320 5,230 1,620 447 1,063 
每股股息(美分)140 253 135 38 91 
股票收盤價(年內最後一個交易日)(澳元)31.06 35.44 21.93 22.74 34.385 
生產量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這是一個 未經審計但源自經審計財務報表的非IFRS計量。這一措施是為了進一步深入瞭解伍德賽德的表現,並已,’ 
按年度報告的"替代 績效指標"部分中的定義計算。 
2.業務支出a 未經審計的非IFRS計量。 此指標僅包括生產成本中的支出以及一般、管理和其他直接支出 
可歸因於從伍德賽德的經營資產銷售碳氫化合物產生收入 。’營運開支於二零二一年前並無披露。 
3截至2023年,企業記分卡的運營 支出以美元計算和報告,反映合併後組織的全球性質。在2023年之前, 
支出以澳元計算和報告。 
4代表母公司股權持有人應佔除税後利潤 。這一措施是為了進一步深入瞭解伍德賽德的表現。’ 
5總運營的基本每股收益。 
6 2018年最後交易日的收盤價為31.32美元。 
7從2022年起,生產量已使用 年度報告術語表、計量單位和換算係數部分中定義的最新換算係數計算。 
8這些措施是 非IFRS財務業績指標,因此未經審計。  
伍德賽德能源集團有限公司 


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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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個人及公司表現
環境影響報告書 提供與董事會設定的挑戰性個人和公司年度目標相關的單一可變獎勵。每個高管KMP的獎勵基於兩個部分:個人績效與KPI(30%權重)以及公司績效與公司記分卡(70%權重)。’’
個人績效衡量標準旨在確保管理人員在執行伍德賽德集團戰略任務的同時,專注於推動伍德賽德集團 的文化和價值觀。’’
董事會有強有力的監督和治理,以確保設定適當且具有挑戰性的 個人目標,從而在績效和獎勵之間建立明確的聯繫。
高管KMP的2023年企業記分卡基於四個同等權重的 衡量標準,這些衡量標準的選擇是因為它們會影響短期和長期股東價值。這包括為與Woodside戰略保持一致而選擇的措施,涵蓋運營效率、財務成果和績效,針對關鍵 可持續性措施。
金融基礎業務可持續發展戰略和增長 
EBITDA是收入最大化和價值的關鍵貢獻者重大可持續性問題業務重點關注 
年度盈利能力,以及從我們的資產中產生的控制,包括個人和流程進展以及資本里程碑 
經營開支使其在生產中得到充分利用。 安全,環境,排放項目,業務發展,
專注於高效運營、削減開支、社會許可證和資產負債表管理。 
成本競爭力和運營。 
股東回報 
25% 25% 25% 25%
賠償額的計算
EIS獎取決於每個項目的表現。 12-在每個業績年度結束時確定。 個人績效的評分標準為0至5分,CEO由董事會評估,高管由CEO和人力資源與薪酬委員會評估。公司績效的評分範圍為 ,介於0到10之間,其中達到目標的結果得分為5分,每個指標得分最多為10分。這兩個部分的總和決定了賠償額。
超出 目標的結果是增加獎勵,線性計算最高值,而表現不佳將導致獎勵減少。如果 公司或個人績效未達到績效條件,則執行人員可獲得的最低獎勵為零。
支付或分配EIS獎勵的決定由董事會全權決定,董事會可以向上或向下調整 結果,以更好地反映股東的結果以及公司或管理層的績效。每年,董事會都會對伍德賽德公司在所有重要因素上的表現進行全面評估,然後考慮 是否適當向上或向下調整"環境影響報告"結果。’
2023年目標可變獎勵機會
每位執行人員都有一個目標VAR機會和一個最大VAR機會,該機會以執行人員FAR的百分比表示。’2023年的機會概述如下 。
最小機會目標機會最大機會  
職位(%FAR)(%FAR)(%FAR)(%FAR) 
首席執行官零280 420 
高級管理人員零160 256 
首席執行官薪酬目標高級 薪酬目標 
固定獎勵26%可變獎勵74%固定獎勵38%可變獎勵62% 
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高管KMP薪酬結構
伍德賽德公司首席執行官和高級管理人員的薪酬結構由兩個部分組成:FAR和VAR。’
FAR VAR
• 根據執行官的職責範圍及其執行官 執行官有資格獲得與個人知識、技能和經驗水平掛鈎的單一可變獎勵。’•董事會設定的個人和公司年度目標。
• 與國內和國際競爭對手的競爭力基準VAR取決於與個人和國際同行的業績,以使公司能夠在初始階段吸引和 企業業績• 12-一個月的時間,並保持卓越的執行能力。在每個業績年度結束時確定。
首席執行官和高級管理人員的VAR概述如下:
CEO EIS結構高級 高管EIS結構績效 
權利1受以下條件限制  5-年RTSR性能權利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  
受限制現金 
股份1受a  3-20%
10%週期  
現金 
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 。 
現金
現金部分應在結束後 支付 12-月業績年度,在3月的發薪週期。
限售股
對於首席執行官的VAR獎勵,限制性股份 部分分為三個、四個和五年的延遲期的批次,對於高級行政人員的VAR獎勵,限制性股份分為三個和五年的延遲期的批次。’’這些獎項沒有附加其他 績效條件。這一要素為行政人員創造了強有力的保留建議,因為歸屬須受僱用未在延期期間無故終止或辭職終止的條件。遞延 機制意味着獎勵的價值反映了整個遞延期間的股價波動,旨在反映中長期業績的可持續性,並支持高管和 股東之間的一致性。
表演權
性能權限分為兩個 部分,每個部分都要經過單獨的RTSR性能障礙測試, 五年期。五年後,由於伍德賽德經營的是一個資本密集型行業,長期
投資時間表。管理層必須從股東的長期利益出發做出決策,重點是在石油和天然氣行業的商品價格週期中創造價值。我們認為,RTSR是衡量整個行業商品價格週期長期價值創造的最佳衡量標準。
三分之一的履約權是針對一個比較組進行測試,該比較組包括2023年12月1日ASX 50指數內的實體。剩餘的三分之二 將針對一個國際石油和天然氣公司集團進行測試,見表11。
RTSR結果由外部顧問在業績期結束後計算 。測試的結果根據以下時間表進行衡量。對於EIS獎勵,任何未歸屬的履約權將失效且不進行重新測試。
就估值而言,所有履約權均視為以權益結算方式處理。每項履約權均為在 歸屬時(或由董事會酌情決定,作為現金等價物付款)收到Woodside已繳足普通股的權利。’執行人無須就授出或歸屬履約權支付任何款項。
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RTSR績效障礙歸屬 
Woodside 同級組內RTSR百分位位置在相關RTSR組件中的履約權歸屬低於第50百分位無歸屬等於第50百分位50百分位50百分位之間歸屬於     按比例計算等於或大於第75百分位數100%歸屬 
表3.環境影響信息系統的主要特點– 
分配方法受限制股份及履約權採用面值分配方法分配。 數量
限制性股票和表演權的價值是通過價值除以成交量加權平均值計算的。
本公司股票在業績年度12月每個交易日交易的價格(VWAP)。’
股息及投票權行政人員有權收取受限制股份的股息。 不就履約權支付股息
在歸屬之前。對於確實歸屬的履約權,Woodside將支付股息等值支付,
分配至歸屬之間的期間支付的股息。股息等值支付將於
除非董事會另有決定。
限制性股票與伍德賽德其他股東一樣 擁有投票權。表演權不
擁有投票權,直至股份歸屬後獲分配為止。
董事會擁有廣泛的酌處權,以減少既得和未既得權利,包括當管理人員 
欺詐行為或不誠實或被發現嚴重違反其義務;
財務報表中的錯報或遺漏;重大的意外或意外後果,
結果已經發生;或董事會確定已經發生導致不公平的情況
有利於行政。
2023年,董事會採納了與紐約證券交易所上市公司手冊第303.A14節要求一致的強制性退款政策。公司因重大原因需要編制會計重述的, 不遵守證券法下的任何 財務報告要求,公司將根據 收回錯誤授予的獎勵性補償金額
這種強制性政策。
控制事件董事會有 酌情決定對控制權變更事件的任何EIS獎勵的處理。 如果
控制權的實際變更發生在業績年度, 執行人員通常至少會收到一份贊成票,
與未分配現金和EIS獎勵的受限制股份部分有關的現金支付比例
年度業績,按目標進行評估。
如果在股權獎勵的歸屬期內發生控制權的實際變動 ,除非董事會決定
否則,受限制股份將全部歸屬,而履約權將歸屬於 按比例計算,並考慮到
到已過的歸屬期的那部分。
在業績年度內,如果管理人員辭職或因原因被解僱,則不提供EIS獎勵 
(除非委員會另有決定)。在任何其他情況下,伍德賽德將考慮到對
目標和績效年度中所經過的部分,以確定任何EIS獎勵。
在 延期或績效期間,如果高管辭職或因原因被終止,任何EIS獎勵將
(除非董事會另有決定)。在任何其他情況下,任何限制性股份將歸屬於
從董事會確定的日期起全部支付,而任何履約權將保留在原地並 歸屬於普通
除非委員會另有決定,否則須符合適用條件。
沒有重新測試將不適用於EIS獎勵。 如果所需的RTSR性能是
會議結束時未實現的 五年期。
伍德賽德能源集團有限公司


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其他股權計劃
Woodside有 為員工提供參與公司股份所有權的機會,並利用股權支持具有競爭力的基本薪酬職位的歷史。
表12提供了上一年撥款的詳細情況。適用於上一年贈款的條款在過去的伍德賽德年度報告中有所描述。
補充伍德賽德股權計劃(SWEP)
2011年10月,董事會批准 設立SWEP,以便為關鍵能力提供有針對性的股權保留獎勵。
SWEP於2022年進行了更新,以擴大 資格,涵蓋Woodside Energy Group Ltd的子公司的所有員工,並確保Woodside運營所在的所有司法管轄區的合規性。這有助於根據過渡安排 為符合條件的必和必拓員工從必和必拓集團長期激勵(LTI)計劃過渡到根據Woodside公司VAR安排提供的VAR,提供替代未既得激勵。’
SWEP獎有服務條件,沒有業績條件。每個ER允許參與者在歸屬日收到伍德賽德股份。
根據SWEP,ERRs可在歸屬日期前在控制權變更或 首席執行官酌情按比例計算,但限於以下情況:裁員、退休(六個月後參加)、死亡、因疾病或喪失工作能力或參與員工完全和永久殘疾而被解僱。’如果僱員因辭職或在歸屬日期前因原因而終止僱傭,則其所有未歸屬的ER將被沒收。
對於適用於作為替代獎勵授予傳統必和必拓員工的SWEP ER的僱用待遇的終止,除非董事會另有決定,否則未授予SWEP ER將授予在下列情況下按比例計算: 參賽者被解僱、死亡、因病或喪失工作能力或完全和永久殘疾而被解約。對於其他情況下的離職(以及因辭職或原因而終止聘用的情況除外),伍德賽德首席執行官S(或董事會委員會,視情況而定)有權酌情允許按比例歸屬。
急診室沒有分紅的權利,急診室也沒有投票權。
最低持股要求(MSR)政策
高管MSR政策反映了管理層的長期重點,旨在進一步加強與股東的協調。
MSR政策要求高級管理人員在五年後以至少100%的總購買價收購和維護Woodside股票,如果是首席執行官,則在五年後至少購買其FAR的200%。
執行KMP中,O Neill女士、Tiver先生和McMahon女士符合MSR要求。韋斯科特女士於2023年開始在伍德賽德工作,並將收購伍德賽德股份以滿足MSR的要求。詳情請參見表14。
最低持股要求(MSR)政策
高管MSR政策反映了管理層的長期重點,旨在進一步加強與 股東的合作。
MSR政策要求高級管理人員在五年後以至少100%的總購買價收購和維護Woodside股票,如果是首席執行官,則在五年後至少購買其FAR的200%。
高管KMP中,O Neill女士、Tiver先生和McMahon女士符合MSR要求。韋斯科特女士於2023年開始在伍德賽德工作,並將收購伍德賽德股份以滿足MSR的要求。詳情請參見表14。
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薪酬變動與標杆     
董事會於2022年審議了首席執行官及高級  的薪酬。董事會批准在首席執行官S的責任、經驗和  機會以及《環境影響報告書》的結構方面增加目標高管的薪酬。這是有個人業績的,並有外部基準的支持。  從2023年6月1日起申請對首席執行官S的業績進行考核,董事會聘請了獨立薪酬     2022年和2023年業績年度。不建議更改畢馬威(澳大利亞)和子午線(美國)諮詢公司,為2024年《環境影響報告書》的目標機會或結構提供投入 。這篇評論。畢馬威進行的基準測試包括  基準測試,結果顯示O Neill女士S的薪酬被定位為澳大利亞20家公司,在澳大利亞材料   選定的同行組中具有競爭力。  是能源行業和國際石油和天然氣公司的首席執行官。     與澳大利亞證交所20家同行組和子午線指數的中位數相當,對18家擁有全球業務的公司進行了基準測試,在全球石油和天然氣同行中排名上四分之一。CEO總目標
主要於石油及天然氣能源行業 。     薪酬(Ttr)(包括遠期及目標     )參考市場基準,董事會已將     定為澳交所同業集團的上四分之一,並遠低於S女士的2,472,000澳元,自2024年1月1日起生效。VAR為全球油氣同業的中位數。這一增長3%(與 的O Neill和S女士相比,以支持2023年2,400,000澳元的高級管理人員薪酬審查)認可了董事會聘請畢馬威提供基準和  的專業知識和
O Neill女士的表現,並將總薪酬納入 薪酬建議。在這次審查之後,FAR
在選定的同齡人羣體中處於競爭地位。Tiver先生和McMahon女士的     增加了5%
自2023年4月1日起生效。不建議對VAR進行任何更改
2024年環境影響報告書的目標機會或結構。
Woodside CEO 2024年1月1日FAR和TTR與ASX 20和全球石油和天然氣同行的比較:
2024企業記分卡 
2024年企業記分卡已獲 董事會批准安全指標佔2024年總記分卡的15%, 
並反映了伍德賽德的平衡方法,以制定措施,確保我們的目標,以防止所有傷害和關鍵,’ 
與伍德賽德的戰略一致。’2024年記分卡對有效的過程安全管理有五個重要性 , 
評估安全性、可靠性和領導能力以避免重大事故和環境事件的個別加權措施。 
高效運營、戰略計劃的實施和氣候指標佔2024年總記分卡的15% 
交付可持續業務優先事項,確保適當重視滿足範圍1和2 
使管理人員關注他們對排放目標的領導貢獻以及新能源項目的進展。 
Woodside的安全性能和交付應對氣候’ 
計劃,每個目標 已提升為獨立的衡量標準 
2024年 
金融基礎業務增長安全環境 
EBITDA是關鍵的 收入最大化,增長重點是保護健康確保適當 
我們 實現資本和員工安全所產生的年度盈利價值,強調滿足 
以及控制運營資產(當它們完全是項目里程碑、 承包商和我們的範圍1和2排放) 
支出帶來了生產的重點。 業務發展東道社區是一個首要目標, 進展,
與我們的戰略優先事項相一致的高效運營。 新能源項目。
成本競爭力和計劃。 
股東回報 
30% 20% 20% 15% 15%
伍德賽德能源集團有限公司


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2023年企業記分卡措施和成果
金融(25%)  中點最大結果3.3
不包括減值的EBITDA是年度盈利能力的主要貢獻者,並受管理層表現和商品價格的影響。
EBITDA與短期股東價值創造密切相關。EBITDA以高效的運營業績和成果為基礎
受石油和天然氣價格的上行和下行以及外匯波動的影響,股東的回報也是如此。控制經營
支出帶來的重點是高效運營、成本競爭力和股東回報。 
2023年業績:扣除減值的EBITDA為93. 63億美元,低於目標118. 60億美元,部分原因是變現價格下降,
被更高的生產所抵消。經營開支為22.55億美元,較目標22.08億美元高出4700萬美元,原因是
冥王星和墨西哥灣資產的運營成本。經營開支不包括美元走軟的外匯影響,
商品價格和數量的影響 Pluto—KGP互連器運營支出。 
基礎業務(25%)  Mid—Point MAX結果6.1
當Woodside的資產在生產中充分利用時,收益得以最大化,併產生價值。’ 全年必須認真管理生產,以優化資產的價值。公司記分卡的生產目標是根據公司的年度預算和市場指導來設定的。2023年業績:187.2百萬桶油當量的生產在180.190百萬桶油當量的生產指導範圍內 ,原因是’ – Pluto—KGP互連器的生產和持續的Pluto Train 1的可靠性,Mad Dog 2階段的第一次石油在2023年4月實現,以及特立尼達島的強勁油田性能 , 
多巴哥.這被巴斯海峽的週轉活動和低於計劃的天然氣需求所抵消。 
重大可持續性問題(25%)  中點最大結果4.4
董事會考慮重大可持續性問題的表現,包括個人和過程安全、氣候變化和温室氣體排放,以及我們的社會運營許可證。在這一領域的出色表現從四個方面創造和保護價值;它降低了發生重大事故事件和災難性損失的可能性;它保持了Woodside的運營許可證,使其能夠發展其增長 投資組合;它反映了產生價值的高效、優化和受控的業務流程;它支持了公司作為首選合作伙伴的地位。2023年業績:健康和安全績效指標( 佔整體記分卡結果的10%)為零。’’ 這反映出安全性能低於目標,TRIR為1.86(目標為1),其中包括North Rankin Complex發生的1起死亡事件和工藝安全性能 低於目標,記錄了3起1級或2級工藝安全事件,最大目標為1。總權益範圍1和2的排放表現為6,190kT COˇ,,—e,比目標好5%。伍德賽德正在實現《2021—2025和解行動計劃》中的9項指標中的8項。–戰略與增長(25%)  中點最大值結果5.3
2023年,我們專注於推進Scarborough和Sangomar,將FID納入Trion,並推進新能源項目,並在與必和必拓石油業務合併後交付年度協同增效舉措。’ 
斯卡伯勒和冥王星列車2新能源項目進展 
Scarborough and Pluto Train 2完成55%,1個目標是第一個液化天然氣項目Woodside繼續推進技術、監管和合同•
2026年的貨物。 2023年的H2OK活動。 FID推遲等待更多
地震、鑽井、海底和幹線確定性的環境計劃,有關政府税收優惠 資格,
安裝活動於12月被監管機構接受。客户承購協議。 
• 確保規劃批准和州和聯邦環境保護
Sangomar 批准擬議的Woodside太陽能設施和相關設施 
年底完成93%,目標為 2024年年中,基礎設施與2023年FID就緒的目標相比。
與 2023年底的首個石油目標相比。2年前 • 前端工程和設計(FEED)開始於
FPSO於2023年底從新加坡啟航。 天使碳捕獲和封存(CCS)機會。
Trion合併集成 
最後投資決定(FID)。• * 實現的協同增效目標超過4億美元。
授予的主要工作範圍合同。
整體業績成果  中點最大結果4.8
1完成率不包括冥王星列車1號改裝項目。 
2 項目進度已更新至93%,在此期間之後確定的修正為0.2%。
3實現的 協同效應未經審計。
2023年90年度報告


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2023年 的執行KMP KPI和結果
首席執行官Far 高級執行人員Far
由於董事會審查了S對首席執行官的薪酬, 董事會審查了S對高管的薪酬
O Neill先生S女士的薪酬從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。 和麥克馬洪女士向S支付578,000美元,自2023年4月1日起生效。
韋斯科特·S女士的年薪為1090,000澳元。
首席執行官VAR和其他激勵 
S女士的激勵安排受《環境影響報告書》的監管。 管理層將繼續關注市場發展,以確保高級管理人員的FAR保持競爭力,並在2023年,根據 基準適當審查首席執行官的個人業績 同行公司。
委員會反對五項同等權重的措施。之所以選擇表4中概述的這些指標,是因為董事會認為 高級管理人員VAR和其他激勵措施在每個領域的成功業績是2023年卓越 的關鍵驅動因素,即每位高級管理股東的個人業績回報。評估 時採用了與下跌至高級管理人員至 首席執行官相同的業績衡量標準,並根據每個高管S所在領域設置了個人KPI
衡量個人績效 責任的 。這些指標旨在使個人
林德賽德·S公司的業績與成就
年底,董事會審查了首席執行官S的 戰略,同時促進了高管之間的合作。
2023年的業績。這位首席執行官獲得了一張個人 
績效得分在0到 5之間,董事會與 一起批准了對高級管理人員的環境影響評估獎勵
企業計分卡決定了VAR結果。這 導致 公司記分卡結果和他們的個人業績
在目標機會的104%的EIS獎中。首席執行官 評估。
向董事會建議將她的最終環境影響報告書獎金減少5% 關於高級管理人員個人業績的信息
我們北蘭金綜合大樓的死亡事件於2023年12月31日為KMP的董事會成員載於表4。 
行使其酌情權,將《環境影響報告書》獎額減少至《環境影響報告書》獎額詳情的99%。 
目標機會(最大機會的66%)。於二零二三年十二月三十一日之經營管理計劃載於表7。 
委員會將考慮是否適當採取進一步行動, 
伍德賽德對死亡事件的反應仍在繼續。’ 
關於首席執行官個人業績的資料見表4。  
2023年的EIS CEO獎詳見表7。 
2023年6月,O. Neill女士獲得了第二筆款項,’ 
2022年獲董事會批准的現金獎金,以確認 
奧尼爾女士對合並的重大貢獻,’’ 
伍德賽德和必和必拓的石油業務’這一支付, 
200,000澳元,以個人業績滿意為條件 
繼續服務。這筆付款詳見表5, 
表10.  
首席執行官實際薪酬高級管理人員實際薪酬1 
固定 獎勵可變獎勵固定獎勵可變獎勵 
26.5% 73.5% 37.5% 62.5%
1這代表2023年所有高級行政人員實際及浮動薪酬的平均數。 
伍賽德能源集團有限公司91


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表4 2023年首席執行官和高級執行官的個人表現,EIS Meg O Shanneill首席執行官和董事總經理—’—
KPI績效結果 
增長議程n公司戰略成熟, 公司專注於目標以上的領域 •
評估增長機會與液化天然氣、深水石油、綜合碳解決方案和更低的 
股東回報;投資組合平衡;成就碳能源。 
2016年,斯嘉伯勒向液化天然氣日本公司出售10%股權, •
具有相關聯 不具約束力的承購協議,
新能源的合作。
• 已獲得監管 批准的Trion FID。
• 在加氫燃料堆上實現FID。伍德賽德太陽能
H2OK氫項目進展順利。
有效執行人員和過程 安全績效未達到目標。 •對目標
評估安全系統的維護、運行和盈利能力。 
現有資產;項目交付以達到預算、進度表、高運營績效,生產目標以上 •
和規定的性能;降低成本;實現LNG高可靠性。 
健康、安全和社區期望。第二階段開始生產, •
申子北項目。
• 安全拆除Nganhurra Riser炮塔繫泊。
• 全年淨權益範圍1及2排放量減少。
• Sangomar項目完成93%。
企業 能力穩步提高女性參與率,包括上述目標 •
評估領導力發展;員工隊伍規劃;  領導力、技術員和行業角色。
行政繼任;土著參與和 已交付2022年和解行動計劃,9項目標中有8項
多樣性;有效的風險識別和管理。2024年商定的軌道和重點領域的 。
* 有效的繼任規劃取得進展,並有所改進
在 高級和關鍵角色之間輸送人才。
* 繼續嵌入伍德賽德S領導力計劃
完成基礎課程的員工超過50%。
文化和聲譽  伍德賽德和澳大利亞人的積極外部代表超過目標
評估績效文化和對價值觀的重視; 能源行業,包括 澳大利亞能源生產商主席。
參與度和支持;改善員工 ,持續積極主動的社區參與度和關係
氣候;伍德賽德S品牌成為首選合作伙伴。 到位。
* 員工敬業度得分穩步提高
反映了 組織環境的改善。
股東焦點 保持了對股東回報的組織關注,高於目標
評估決策是否與大宗商品價格疲軟帶來強勁紅利的多頭 一起做出
定期股東回報重點;高效及時的 環境。
與 股東溝通,市場分析師 的財務狀況良好,資產負債表強勁,低
和基金經理;關注股東回報  槓桿作用、高流動性和適當的戰略到位,以
在整個組織中。 針對價格環境的變化提供保護。
* 在與必和必拓合併後超過協同目標
石油。
收入的環境影響報告2佔目標機會的百分比99.0%3 
EIS收入1佔 最大機會的百分比66.0% 
1項目進度在本期間之後確定了0.2%的修正後更新為93%。
2授予限制性股份及履約權須經股東於二零二四年Woodside股東周年大會上批准方可作實。
3首席執行官向董事會建議,鑑於我們北蘭金綜合大樓的死亡事故,她的最終EIS獎勵減少5%。董事會行使了酌處權,將EIS獎勵減少到目標機會的99%。
92 2023年度報告


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格雷厄姆·蒂弗(Graham Timer)執行副總裁兼首席財務官— 
KPI績效結果 
增長議程:執行10%的拋售 • 非經營性權益高於目標
評估Scarborough與LNG日本實現的增長機會 的一致性,以獲得增值。 
股東回報;投資組合平衡;業績確認並領導了幾項潛在收購的評估  •
有挑戰性的商業目標和撤資機會。 
有效執行:實施薩班斯—奧克斯利(SOX)認證計劃/高於目標 •
評估認證的維護、操作和盈利能力。 
現有資產; 項目交付以實現預算、進度表的交付交付改進的規劃和企業建模 •
和陳述的績效;降低成本;實現成果。 
健康、安全和社區期望。 •
表格20—F與現行報告要求並行。 
• 實現合併協同效應,包括可持續鎖定 
未來 計劃。 
企業能力提高商業能力,重點向外,目標調整 •
評估領導力發展;勞動力規劃;面向市場。 
行政 繼任;土著參與和管理繼續協調風險識別和管理 •
多樣性;有效的風險識別和 管理。整個組織包括學習和提高關注度 
控制器。 
企業文化和聲譽領導財務部門在關鍵企業中實現目標 •
評估績效文化和對價值觀的重視;廣泛的倡議,同時保護企業價值。 
參與度和支持;改善員工薪酬總體上協調財務流程,實現更好的方式 •
作為合作伙伴的選擇,伍德賽德的品牌,使工作變得更有效率和有效。’ 
以股東為中心的資產負債表管理;與上述目標相適應 •
評估決策是否在長期高流動性和適當對衝的情況下作出,以防止低流動性。 
以股東回報為中心;高效及時的價格環境。 
與 股東的溝通,市場分析師瞭解強勁的資產負債表加上集中的資本 •
和基金經理;對股東回報分配的關注 促進了股東回報的80%, 
在整個組織中。 
收入的EIS佔目標機會的百分比105.5% 
獲得的EIS佔 最大機會的百分比66.0% 
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Shiva McMahon公司國際運營執行副總裁— 
KPI績效結果 
增長議程與運營商緊密合作, 交付Mad Dog第2階段目標實現 •
評估增長機會與補救工作的一致性,  創業
股東回報;投資組合平衡;成就100.加勒比地區生產和儲備有所增加。 •
挑戰性的商業目標。 
有效執行2023年無高 後果傷害,並繼續關注目標 •
評估從組織健康 和安全事件中學習的維護、運行和盈利能力。 
現有資產;項目交付以達到預算、進度表交付由於資產可靠性高於目標產量  •
和規定的性能;降低成本;實現改進、生產優化和最小氣候 
健康、安全和社區期望。 
• 安全且按時 執行神字週轉。 
企業能力優先建設過程安全能力和能力。 •對目標
評估領導力發展;員工隊伍規劃;管理資源以支持增長和可持續性 •
行政繼承;土著參與和優先事項,如脱碳。 
多樣性;有效的風險識別和管理。由全球領導的國際業務部門致力於價值捕獲, •’
創新、環境和氣候成果和資產 
誠信提升。  
企業文化和聲譽持續改善國際運營和員工隊伍超過目標 •’
評估績效文化和對價值觀的重視;敬業度得分。 
參與度和 支持;改善員工績效在墨西哥灣、特立尼達和多巴哥和 •
氣候;伍德賽德斯品牌作為 選擇的合作伙伴。多巴哥和塞內加爾。’ 
• * 建立塞內加爾業務組織和支助 
在達喀爾和休斯頓的服務準備第一次石油。 
股東 關注度針對價值捕獲目標實現強勁的交付,持續成本高於目標 •
評估決策是否採用 長期優化。 
以股東回報為重點;高效及時地提供資產脱碳的機會。 •
與股東、市場分析師溝通 
和基金經理;關注股東回報 
整個組織。 
EIS收入佔目標商機的 百分比101.0% 
最大就業機會的百分比63.1% 
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Liz Westcott澳大利亞業務執行副總裁— 
KPI績效結果 
增長議程最大限度地利用設施, 重點關注優化和超過目標 •
評估增長機會與填充機會的一致性。 
股東回報;投資組合餘額;業績評估 • 冥王星-KGP互連機會最大化和維特西亞
具有挑戰性的業務目標。 處理開始。
有效的 執行 在推動目標1的重點和改進方面展示了領導力
評估 個人和過程安全成果的維護、運營和盈利能力。
現有資產;項目交付以實現預算、進度 保持較高的設施可靠性。
和既定的業績;成本降低; 的實現推動了扭虧為盈的有紀律的業績
健康、安全和社區期望。 提高了維護效率和性價比。
成功委託冥王星遠程操作中心 
啟用未來 斯卡伯勒的集成。 
Enterprise Capability 嵌入了一種更簡單、基於資產的運營模式。高於目標
評估領導力發展;員工隊伍規劃; 重新專注於安全基礎,並委託
管理人員更替;土著參與和 對操作安全體系的外部評估,以指導
多樣性;有效的風險識別和管理。安全績效的 改進。
文化和聲譽 專注於在澳大利亞運營建立自豪感和高於目標的實力
評估績效文化和對價值觀的重視; 對戰略的參與。
參與度 和支持;改善了員工 ,增加了與員工的公開、透明溝通。
氣候;伍德賽德S品牌成為 選擇的合作伙伴。 曾領導企業就新創建天然氣進行成功的討價還價談判
Assets. 
股東焦點 優化了KLE計劃,以確保Key on Target的持續可靠性
評估決策是否基於長期 資產,同時將成本降至最低。
期限 以股東回報為重點;高效及時地執行Pluto LNG的資產脱碳計劃 •
與股東、市場分析師和KGP溝通。 
和基金經理;關注股東回報管理以晚年為重點的新創建運營成本的降低, •
資產管理 
獲得的EIS佔目標機會的百分比 105.5% 
最大就業機會的百分比66.0% 
1 Westcott女士於2023年6月1日開始在Woodside工作,並在2023年6月2日North Rankin Complex死亡事件後,領導重新關注安全基本面。 
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表5首席執行官和高級行政人員實得薪酬表— (非IFRS信息)1
下表為股東提供更高透明度的首席執行官及高級行政人員於二零二二年及二零二三年已收或應收的實得薪酬。這包括FAR、 與本年度業績有關的現金獎勵,以及本年度歸屬的股份和權利的價值,使用 五天的VWAP,直至但不包括歸屬、 沒收或失效日期。解僱補助金未列入下表;這些數額見表10。金額以支付薪酬的貨幣(澳元或美元)顯示,而表10則以 美元表示,美元是Woodside公司的功能貨幣和表示貨幣。’
實得薪酬不同於表10中報告的法定薪酬,表10是根據《2001年公司法》(Cth)和《會計準則》編制的,後者要求從授予時起將基於股份的支付報告為薪酬,即使實際價值最終無法從這些基於股份的支付中實現 。工資、環境影響報告現金和合計’
受限制股份表現股權薪酬獎勵被沒收
退休金2獎勵3、4、5到期6到期6
名稱年份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這是 未經審計的非IFRS信息。
2指於二零二三年及二零二二年賺取的固定年度獎勵總額,包括薪金、費用、津貼及公司退休金供款。這反映 高管擔任KMP角色期間的按比例分攤金額。
3包括在相應的 年度賺取的環境影響報告書現金獎勵,實際在下一年度支付。
4 2022年,O Neill女士(200,000澳元)和Tiver先生(50,000澳元)賺取的現金獎勵包括一次性現金紅利,與他們對伍德賽德和必和必拓合併S石油業務的重大貢獻有關。S先生的現金獎勵包括另一筆現金獎金 (500,000澳元),作為簽約福利,以補償離開必和必拓集團時放棄的福利。
5 2023年,O Neill女士賺取的現金獎勵 (200,000澳元)包括與伍德賽德和必和必拓合併S石油業務的重大貢獻有關的一次性現金獎金。
6限制性股票、履約權和股權的價值是使用截至 的五天VWAP,但不包括歸屬、沒收或失效日期。對於麥克馬洪來説,這筆金額是根據匯率換算成美元的,匯率反映了歸屬日期之前的5天期間,但不包括 。
7董事會於2022年批准增加O Neill女士的目標機會和改變《環境影響報告書》的結構。此修訂的目標 商機和結構適用於2022年6月1日至2022年12月31日期間和2023年執行年度按比例計算。
G Tiver先生於2022年2月1日開始在Woodside工作。
9 L·韋斯科特女士於2023年6月1日開始在伍德賽德工作。
S女士於2022年6月1日開始在伍德賽德工作。麥克馬洪女士在2022年6月1日至2022年7月31日期間以澳元支付薪酬。收到的實得工資已使用反映這一時期的匯率轉換為美元。
歸屬價值
表6-2023 Vestings 高管股票1美元
2019 EIS 於2023年2月18日歸屬的3年期限制性股票 M O Neill 15,025 370,026
2022年股權簽署 收益於2023年8月31日授予 G Tiver 32,307 791,138
2022年股權必和必拓替換於2023年8月31日授予 S麥克馬洪13,355 327,039
1限制性股份和股權的價值是使用在 歸屬日期之前的五天VWAP,但不包括。金額根據匯率換算為美元
率反映了 之前的五天期間,但不包括歸屬日期。 
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表7 2023年和2022年執行KMP環境影響報告的估值摘要— 
限制性股份履約權
3-4年歸屬5年歸屬5年歸屬5年歸屬
現金1期間期間
名稱年份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·麥克馬洪 
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代表在相應年度獲得的現金獎勵 ,該獎勵將在下一年度實際支付。金額乃按十二月三十一日之收市即期匯率換算為美元。
2 2023年分配的限制性股份和履約權的數量是通過將分配給限制性股份的行政人員應享權利的金額除以Woodside股份的面值計算得出的。’受限制 股份及履約權於授出日期之美元公平值乃分別參考二零二三年十二月三十一日之收市股價及初步模型估計。高級管理人員獎勵的授出日期已確定為 董事會批准的日期,即2024年2月27日,而O. Neill Wanshan女士的獎勵的授出日期將為2024年伍德賽德股東周年大會的日期,惟須經股東批准。’’’’2023年12月31日的估計公允價值與最終公允價值之間的任何 差異將是 在2024財政年度調整。公允價值並不表明如果這些權益工具歸屬,個別行政人員最終可能實現的利益(如有)。
3 2022年分配的限制性股票和履約權數量 後計算 年末,行政人員分配給限制性股份和履約權的權利數額除以Woodside股份的面值。’上文所示美元公平值 乃分別參考收市股價及初步模型估計於二零二二年十二月三十一日。高級管理人員獎勵的授出日期已確定為董事會批准日期,即2023年2月27日,而O. Neill Wanshan女士的獎勵的授出日期為2023年Woodside股東周年大會上股東批准的日期。’’’’最終公允價值於該等日期計算,並於二零二三財政年度進行了調整。上述金額並不表示倘該等股本工具歸屬,個別行政人員最終可能變現之利益(如有)。
4 L Westcott女士於2023年6月1日開始任職於Woodside。
執行KMP合同
每一個執行KMP都有一份僱傭合同。下表8彙總了 連續執行KMP的僱傭合同的關鍵合同條款。
表8.執行KMP合同規定摘要—
終止通知終止通知
名稱3用人單位合同期限 公司1、2期執行人員 
M O WILL Woodside Energy Ltd無限6個月6個月’ 
G Tiver Woodside Energy Ltd無限6個月6個月 
S McMahon Woodside Energy USA Services Inc無限6個月3個月 
L Westcott Woodside Energy Ltd無限6個月3個月 
1 Woodside可選擇立即終止合同,支付相當於KMP執行人員在 公司通知期內收到的固定報酬的代通知金。‘’如果因嚴重不當行為或其他指定情況而被解僱,KMP執行人員無權獲得這筆款項。在行政合同終止的情況下支付的任何款項將 符合《2001年公司法》(Cth)。
2終止僱傭關係時,KMP高管有權獲得截至終止日期計算的任何固定薪酬 、終止日期應計的任何休假權利以及根據《環境影響報告書》和股權獎勵規則允許的任何付款或獎勵。KMP高管在終止僱傭後 的特定時期內不得從事某些活動,以保護Woodside公司的利益。’
3薪酬每年或根據需要進行審核,以保持與政策和 基準一致。
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非執行董事薪酬政策
伍德賽德的非執行董事薪酬政策旨在吸引、留住、激勵和公平和負責任地支付薪酬,同時考慮到:相對於其他主要澳大利亞上市公司,向非執行董事支付的費用水平 。’•
• 描述了伍德賽德公司業務的規模和複雜性。’
• 明確董事會成員的職責和工作要求。向非執行董事支付的費用由人力資源與薪酬委員會(委員會)根據 外部薪酬顧問的基準建議,並由董事會決定。於二零二三年,董事會釐定董事會或委員會費用或任何其他福利將不會增加。支付給非執行董事的費用受每個財政年度467.5萬澳元的總限額 ,該限額已在2023年股東周年大會上獲得股東批准。
最低持股要求(MSR)政策
非執行董事必須以至少100%的總購買價收購股份, 董事會五年後的税前基本年費。非執行董事可利用非執行董事認購股份計劃(NEDSP)以市值於市場上收購股份。’由於股份是在税後收購的,NEDSP中的股份不受 任何沒收條件的約束。
截至2023年12月31日,除懷亞特先生於2021年加入Woodside,以及Breuillac先生及Minas女士於2023年加入Woodside外,所有非執行董事均滿足MSR。懷亞特先生、Breuillac先生和Minas女士正在參與NEDSP,以協助收購股票。詳情見表14。
NED 薪酬結構
非執行董事的薪酬包括基本董事會費用和委員會費用,加上法定退休金供款或替代金(目前 11%)。董事會和委員會職責範圍以外的額外服務可支付其他費用。非執行董事不賺取退休金以外的退休福利,也無權獲得任何形式的績效掛鈎薪酬,以 保持其獨立性。
表9顯示2023年非執行董事會和委員會年度基本費用。
除這些費用外,非執行董事還有權報銷出席董事會、委員會或 股東會議或從事伍德賽德業務時產生的合理差旅費、住宿費和其他費用。非執行董事在終止董事職務時無權獲得補償。
為參加董事會承諾而需要國際旅行的任何NED 都獲得津貼,以補償與長途旅行有關的因素。旅行時間在6至10小時之間的,每次旅行可支付毛額5 000澳元的津貼。如果旅行超過10小時, 每次旅行支付毛額10,000澳元的津貼。
董事會費用不支付給首席執行官,因為 在確定作為正常僱用條件一部分提供的薪酬待遇時,考慮了董事會工作所花費的時間和董事會成員的責任。
於二零二三年,已付予或就每名非執行董事 支付的薪酬總額載於表13。
表9.非執行董事會和委員會年度基本費用1— 
人力資源提名
審計與風險與薪酬 可持續發展與治理
委員會委員會 
位置A $A $A $A $A $ 
董事會主席3 759,465— 
非執行董事4 230,137—  
委員會主席—62,328 54,600 49,770 
委員會成員33,562 27,825 24,885無 
1本表中的費用反映2023年度非執行董事會和委員會的基本費用。
2非執行董事收取董事會及委員會費用,加上法定退休金(或在無須支付法定退休金的情況下,可獲得代償金)。
3、包括委員會的工作。
4向主席以外的非執行董事支付的董事會費用。
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人力資源和薪酬委員會
委員會協助董事會為非執行董事及行政人員釐定適當的薪酬政策及架構。有關 委員會作用的更多信息,請參見《年報》的企業管治部分。
貸款及交易
伍德賽德或其任何子公司在本年度的任何時間 均未直接或間接向任何KMP(包括KMP關聯方)提供貸款或交易(本報告所述除外)。
薪酬顧問的使用
從…時不我待,委員會直接聘請獨立外部顧問,為 非執行董事和高管薪酬審查過程提供投入。委員會可直接從執行董事KMP的外部獨立薪酬顧問處獲得執行董事薪酬意見。根據公司採用的溝通和參與協議 ,市場數據報告直接提供給委員會主席,顧問向委員會提供一份聲明,説明報告的編寫沒有受到執行KMP的不當影響。此過程確保 委員會對審核過程進行全面監督,因此委員會和董事會可以確信外部獨立薪酬顧問所從事的工作不受執行KMP的不當影響。
於2023年,畢馬威會計師事務所獲委聘提供有關高級行政人員薪酬待遇的薪酬建議(定義見2001年公司法)。畢馬威是根據《公司法》聘請 的,並直接向人力資源部提供諮詢
和薪酬委員會通過委員會主席。
薪酬建議僅作為決策的投入提供給董事會,董事會在作出薪酬決策時考慮了這些建議以及其他 因素。
畢馬威和董事會均信納,薪酬建議不受 薪酬建議所適用的執行KMP的不當影響。董事會滿意地認為,所提供的薪酬建議不受不當影響,原因是公司採納的溝通和聘用協議, ,且薪酬是該建議主題的高級管理人員並未參與畢馬威提供該等諮詢意見的任何方面或Woodside接受該等諮詢意見的過程。
畢馬威就高級行政人員薪酬待遇相關的薪酬建議向其支付15,000澳元。畢馬威因與薪酬建議無關的其他服務獲得了6,319,793美元。
外聘獨立薪酬顧問畢馬威及Meridian取得外部基準,以支持2023年首席執行官及高級行政人員薪酬檢討,以及畢馬威取得外部基準,以支持2023年非執行董事薪酬檢討。於二零二三年,概無收到首席執行官或非執行董事之薪酬建議。
報告註釋
報告單位:美元
除另有説明外,本報告所呈報之薪酬及福利均以美元呈列。這與公司的功能貨幣和列報貨幣 一致。
澳大利亞僱員和澳大利亞KMP的薪酬以澳元支付,為報告目的,根據反映服務期的匯率轉換為美元。賠償 美國僱員和美國KMP以美元支付。股權獎勵的估值 按授予股權獎勵時適用的即期匯率換算。
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法定表格
表10截至2023年和2022年12月31日止年度首席執行官 和高級管理人員薪酬—
FAR VAR和其他獎勵措施
後-
短期就業短期長期
薪水, 非退休金長期
費用和貨幣/ 養卹金權益受限制履約服務終止總履約
津貼福利1繳款現金2、3、4權利5股份5權利5休假福利 薪酬6相關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’ 
首席執行官及管理人員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執行副總裁兼首席財務官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  
執行副總裁國際2022 361,471 57,012 96,084 80,875 221,627 47,143 13,399——877,611 1,300,287 41運營L Westcott11 2023 443,247 53,174 48,373 163,151—50,518 14,216 10,687—783,366 1,186,020 29澳大利亞執行副總裁2022—          
S格里高利12 2022 244,076 3,876 8,410 130,448—250,799 78,947 20,電話: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,滬ICP備14004020020號—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總計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 備抵的價值,           非貨幣福利(包括搬遷、旅行、健康保險、停車場和任何相關的附加福利税)。2該金額包括相應 年度獲得的EIS現金獎勵,該現金獎勵將在下一年度實際支付。金額乃按十二月三十一日之收市即期匯率換算為美元。
3 O WanneNeill女士獲得的現金獎勵包括第二部分的應計(52,125美元),’ 年內支付的一次性現金獎金(130,817美元),與伍德賽德和必和必拓石油業務合併的重大貢獻有關。’
4 2022年,蒂弗先生(33,677美元)、格雷戈裏先生(61,941美元)和希克女士(41,294美元)獲得的現金獎勵包括: 與他們對伍德賽德必和必拓石油業務合併的重大貢獻有關的一次性現金獎金支付。’蒂弗先生的現金獎勵包括進一步支付現金獎金 (355,948美元),作為簽約福利,以補償離開必和必拓集團時放棄的福利。’
5根據AASB 2基於股份支付的 要求,權益工具於授出日的公允價值已參考授出日的收盤價、或應用Black-Scholes期權定價技術或 應用結合蒙特卡羅模擬的二項估值方法而釐定。權益工具的公允價值於服務期間開始後的歸屬期間攤銷,因此總薪酬包括年內未歸屬權益薪酬的公允價值的 部分。
與2023年《環境影響報告書》有關的開支部分已按表7腳註2所披露的估計公允價值計量。計入薪酬的金額並不顯示個別管理人員在該等權益工具歸屬後最終可能獲得的利益(如有)。
6澳元的總薪酬是用反映服務期間的匯率從美元換算出來的。這包括未經審計的國際財務報告準則 信息的目的是以澳元為單位顯示服務期內公司的年度福利總成本。
7績效 相關成果百分比的計算方法為年度可變報酬總額除以美元薪酬總額。
8.根據1992年《退休金保證(管理)法》,M O Neill女士選擇以高級外國行政人員身份領取現金,以代替所有退休金繳款。現金支付須繳納按年計税(PAYG)並作為S女士正常月薪的一部分 支付。這筆金額包括在工資、費用和津貼中。
G Tiver先生於2022年2月1日開始受僱於Woodside。
10 S女士於2022年6月1日開始受僱於伍德賽德。
11 L女士於2023年6月1日開始受僱於伍德賽德。
12 S先生 於2022年5月31日停任執行KMP職務。
13F希克女士於2022年11月28日停止擔任執行KMP。S女士的離職福利為152,531美元,包括於2022年11月29日至2023年2月24日期間在園藝假期間收取的薪金、費用及津貼。
14 S女士[br]於2022年2月4日停任執行KMP職務。
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表11.國際石油和天然氣公司同業集團 
APA公司(前身為阿帕奇公司) ENI S.p.A馬拉鬆石油公司加拿大自然資源 EOG資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首席執行官和高級管理人員分配的、既有的或失效的股權 授予但歸屬於總失效公允價值的百分比未攤銷名稱 股權類型1授予日期2、3 2023年未歸屬於2023年的股權4、5、6價值$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性能權利 13 2019年2月 2024 15,379---16.87 6,116性能權利 12 2020年2月18 2025 16,391---15.81 47,989性能權利 17 2021年2月24 2026 23,596---14.44 119,186性能權利 19 2022年5月19 2027 51,122--13.40 363,098性能權利 28 2023年4月28 2028 64,013--14.92 653,254性能權利 ---14.26 785,747 G Tiver 股權 18 2022年2月31 2022年8月32,307--17.60 147,125股權 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業績權利 27 2023年2月7 2028年3月18,818---16.18 208,908業績 權利 27 2024年2月2029 17,671---14.26 211,222
---19.59 81,997股權 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業績權利 27 2023年2月7 2028 8,067---16.18 94,656業績權利 27 2024年2月2029 12,641---14.26 151,098 L韋斯科特 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業績權利 27 2024年2月9,778--14.26 125,285
1就估值而言,所有履約權及股權均視作權益結算。每項表演權及股權均為收取伍德賽德繳足股款普通股的權利(或在董事會S酌情決定下,作為現金等價物)。行政人員不會因授予或歸屬表演權或股權而支付任何款項。
2歸屬日期和行使日期相同。歸屬取決於歸屬條件的滿足。有關前一年度授予執行KMP的所有股權授予的全部歸屬條件的全部細節包含在相關年度的薪酬報告中。
3 2024年授予的限制性股份和履約權利的歸屬將在相關歸屬年度公佈全年業績後進行 。如尚未知悉歸屬日期,則列明估計歸屬月份。
4 根據AASB 2《以股份為基礎的付款》的要求,履約權和股權在授出日期的公允價值已通過應用布萊克—斯科爾斯期權定價技術或二項式估值法 結合蒙特卡洛模擬確定。計入薪酬之金額並不表示倘該等股本工具歸屬,個別行政人員最終可能變現之利益(如有)。
5受限制股份於授出日期之公平值乃參考收購時之股價釐定。公允價值並不表明個別高管KMP在這些權益工具下最終可能實現的利益 (如有)。
6授予日期為 2024年2月27日且預期為2024年4月24日的2023年環境影響報告書的公允價值已按表7腳註2所披露的估算。授出日期為2023年2月27日及2023年4月28日的2022年環境影響報告書的公平值已 如表7腳註3所示。
7未來財政年度授出的股本工具的最高價值 已按授出日期的公平值金額乘以授出的股本工具數目,減迄今為止已攤銷的金額釐定。倘 相關歸屬條件未獲達成,則未來財政年度授出之股本工具之最低總價值為零。
根據上市規則第10. 14條,M O WanjNeill女士於二零二三年四月二十八日獲 股東於二零二三年Woodside二零二三年股東周年大會上批准獲授履約權及受限制股份。’授予O. Neill女士2023年EIS獎勵的履約權和限制性股份部分須經股東在2024年Woodside 年度股東大會上批准。’’履約權及受限制股份的授出日期為股東批准日期。
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表13 2023年和2022年支付給非執行董事的薪酬總額—
下表詳細列出本公司各非執行董事之薪酬組成部分。’短期離職後現金薪金和津貼 養卹金/退休金委員會和其他費用以及公司繳款 非執行委員會費用退休金津貼 
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庫珀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蒂爾布魯克 
2022 210,228 6,935 21,548 238,711 344,214
2023 188,169 13,277 20,229 221,675 333,912
B懷亞特 
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總 
2022 2,258,870 278,599 102,594 2,640,063 3,802,827
1 2022年其他費用和津貼的比例包括額外支付與必和必拓S石油業務合併有關的董事會和委員會職責範圍以外的服務,每人20,000澳元。
2個AS根據1992年《退休金保證(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博士選擇接受現金支付,以代替所有養老金供款。現金 需繳納(PAYG)所得税,並作為正常月費的一部分支付。這筆金額包括在其他費用和津貼中。
3麥克法蘭先生已根據1992年《退休金保證(管理)法》選擇接受現金付款,以代替所有養老金繳款,理由是他與多個僱主合作。現金支付需繳納(PAYG)所得税 ,並作為正常月費的一部分支付。這筆金額包括在其他費用和津貼中。
4 A Breuillac先生獲委任為非執行董事於二零二三年三月八日。
5女士A Minas被任命為 非執行董事於二零二三年四月二十八日。
6 C·海恩斯博士不再是 非執行董事於二零二三年四月二十八日。
7 S·瑞安博士不再是一個 非執行董事於二零二三年四月二十八日。
8這個包括非國際財務報告準則的信息 是為了以澳元為單位顯示服務期內公司的年度福利總成本。
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表14 vKMP股份和股權持有量
KMP所持股份的詳細情況,包括其個人相關實體1,2023財政年度如下:
結業
開度保持
持有限制限制淨值為31
1月1日權利股份變動 —12月
名稱股權類型20232 NEDSP 3授予歸屬授予歸屬其他20234,5 
非執行董事 
R Goyder股份 26,163—26,163 
L Archibald股票13,524—13,524 
F庫珀股份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)— 
執行KMP 
M O?Neill股權—’ 
演出權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股權92,074——(32,307)—59,767 
演出權——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股權38,534——(13,355)—25,179 
演出權——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股權— 
履行 權利— 
受限制股份——  
股份— 
1包括個人相關實體,如 KMP的配偶、受撫養人或其直接控制或有重大影響力的實體。’
2期初持有指 KMP的結轉金額。
3.關於參加 非執行董事股份計劃(NEDSP)。’
4收市股份及受限制股份持有指非執行董事及KMP於二零二三年十二月三十一日持有的股份及受限制股份。非執行董事及KMP持有的股份總數及受限制股份 為651,223股,佔所有已發行股份的不足1%。該等股份概無不同投票權。
5收市權 持有量指報告期末持有的未歸屬期權和權利。於二零二三年十二月三十一日,概無已歸屬但未行使之購股權或權利。
6 A Breuillac先生於2023年3月8日獲委任為非執行董事。Breuillac先生正在參與NEDSP,並將根據該計劃收購股份。
7 A Minas女士於2023年4月28日獲委任為非執行董事。Minas女士正在參與NEDSP,並將根據該計劃收購股份。
8 L Westcott女士於2023年6月1日開始任職於Woodside。
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4.3.3術語表
薪酬報告中使用的關鍵術語
項含義 
人力資源和薪酬委員會 
企業記分卡與伍德賽德的整體業務績效相一致的關鍵措施的企業記分卡 ’
EIS行政獎勵計劃 
股權獎勵規則管理 向符合條件的員工提供激勵性證券的規則 
ER或Equity Right Equity Right。 根據WEP和SWEP頒發ER,每個ERs都讓 參與者獲得
於歸屬日在Woodside的繳足股份(或在國際受讓人的情況下為現金等價物)。
參與者在授予或歸屬僱員資格時無須支付任何款項,
執行董事會確定有資格參與《環境影響報告書》的高級僱員 
執行董事梅格·O·奧尼爾 ’
執行KMP表1A中列出的執行董事和高級管理人員  
FAR固定年度獎勵 
KMP關鍵管理人員 
關鍵績效指標 
MSR最低持股要求 
NED非執行董事 
NEDSP  非執行董事股份計劃’
營業支出:營業支出:營業及一般、行政及其他支出  
伍德賽德公司經營資產的油氣’
履約權每項履約權均為收取伍德賽德一股繳足普通股(或,由董事會酌情決定, ’
現金等價物)。執行人員無需就授出或歸屬履約權支付任何款項
受限制股份授予管理人員的伍德賽德普通股作為其STA的遞延部分或作為一部分 
他們的價值觀,是根據《環境影響報告》的。行政人員無須就授出或歸屬受限制股份支付任何款項
權利ER和表演權 
RTSR相對總股東回報  
高級行政人員表1A中列為KMP的高級行政人員,不包括執行主任 
SWEP補充伍德賽德股權計劃 
TTR目標薪酬總額  
VAR可變年度獎勵 
104 2023年度報告


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5.1財務報表
財務報表
內容財務報表106合併損益表106合併全面收益表107合併財務狀況表108合併現金流量表109合併權益變動表110財務報表附註111關於這些報表111氣候變化和能源 過渡11 1 A.本年度盈利115 A.1分部收入和支出116 A.2財務成本120 A.3已支付股息和建議120 A.4每股盈利120 A.5税收121 B.生產和增長資產124 B. 1分部生產及增長資產125 B.2勘探及評估127 B.3油氣資產128 B.4勘探及評估、油氣資產及商譽減值130 B.5業務合併136                       
B.6 商譽137 B.7 重大生產和增長資產收購137 B.8 處置資產138 C. 債務和資本140 C.1 現金和現金等價物141 C.2 有息負債和融資安排141 C.3 出資143 C.4 其他儲備143 D. 其他資產和負債144
D.1 部門資產和負債145
D.2 應收賬款145
D.3 庫存145
D.4 Payables 146
D.5 條文146
D.6 其他金融資產和負債148
D.7 租賃第151份
E. 其他項目154
E.1 或有負債和資產155
E.2 員工福利155
E.3 關聯方交易158 E.4 審計師薪酬158 E.5 報告期結束後的事件158 E.6 聯合安排158 E.7 母公司信息160 E.8 子公司160 E.9 其他會計政策164董事聲明 165獨立審計師S報告 166由於必和必拓於2022年6月1日收購必和必拓石油國際私人有限公司(必和必拓),截至比較年度的財務業績,本報告期內發生重大變化
2022年12月31日 包括七個月的必和必拓業績,而截至2023年12月31日的年度為十二個月。
在本報告所述期間,集團的財務業績和狀況受到以下事件和交易的特別影響:
2023年4月,美國墨西哥灣的瘋狗二期在Argos平臺實現了第一次生產。在截至2023年12月31日的年度內,瘋狗二期生產了310萬噸碳氫化合物。
在2023年4月,與PerDaman簽訂的長期天然氣銷售和採購合同(GSPA)達到了先例條件。合同價格包含與尿素價格掛鈎的嵌入衍生品,於2023年12月31日確認為淨負債3,500萬美元 (請參閲附註D.6)。
*於2023年6月20日,本集團作出最終投資決定(FID),以開發墨西哥的Trion資源。相關勘探和評估資產已轉移到石油和天然氣資產(見附註B.2和B.3)。於FID時,本集團確認遞延税項資產(DTA)319,000,000美元(請參閲附註A.5)。
*於2023年8月8日,本集團與LJ Scarborough Pty Ltd(LNG Japan)就LNG日本收購10%權益訂立買賣協議非經營性參與斯卡伯勒合資企業的權益。這筆交易預計將在2024年第一季度完成。因此,8.23億美元的資產被重新歸類為持有待售資產,9400萬美元的負債被重新歸類為與持有待售資產直接相關的負債(見附註B.8)。由於更改為持有待售基準而導致遞延税項負債減少,導致 截至2023年12月31日止年度確認税項優惠7,800萬美元。
*於截至2023年12月31日止年度,本集團將冥王星石油資源租金税(PRRT)DTA減少6.37億元(4.46億元(除税後),以未來應課税溢利不可用作使用可扣税開支為基準。這主要是 由於預測定價假設和截至本年度實現的實際定價下降,
2023年12月31日(見附註A. 5)。
• 本集團確認, Shenzi、Wheatstone及Pyrenees 現金產生單位的税前減值為19.17億美元(參見附註B.4)。
• 附註於二零二三年,本集團完成BHPP合併之收購價會計處理(參閲附註B. 5)。
伍德能源集團有限公司105


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綜合收益表
截至二零二三年十二月三十一日止年度
2023 2022 2021
百萬美元百萬美元 
營業收入A.1 
銷售成本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)損失 
A. 1—900 1,058 
除税前溢利及融資成本淨額3,307 9,186 3,493 
財政收入273 155 27 
財務費用A.2(307)(167)(230) 
税前利潤 3,273 9,174 3,290 
石油資源租金税(費用)/福利A.5(898)313(297) 
所得税費用A.5(653)(2,912)(957) 
除税後利潤1,722 6,575 2,036 
應佔溢利: 
母公司股權持有人1,660 6,498 1,983 
非控股權益E.8 62 77 53 
期內溢利1,722 6,575 2,036 
歸屬於母公司股權持有人的每股基本收益 (美分)A.4 87.5 430.0 206.0 
母公司股權持有人應佔每股攤薄盈利(美仙)A.4 86.9 426.3 204.1 
隨附附註構成財務報表的一部分。  
106 2023年度報告


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截至二零二三年十二月三十一日止年度之綜合全面收益表二零二三年二零二二年二零二一年百萬美元期間溢利 1,722 6,575 2,附註036其他全面收益╱(虧損)於其後期間可能重新分類至收益表之項目:收益/(損失)現金流量套期保值459(1,第097章)(390)現金流量對衝損失 重新分類至收益表299 847 66其他全面收益確認的税項(84)64(5)將海外業務換算為權益的匯兑波動(1)3—其後期間不會重新分類至 損益表的項目:界定福利計劃之重新計量收益14 34 13按公平值計入其他全面收益之金融工具之淨(虧損)╱收益(32)2—本年度之其他全面收益╱(虧損) 期內,扣除税項655(147)(316)期內全面收益總額2,377 6,428 1,720歸屬於:母公司股權持有人2,315 6,351 1,667               非控股權益62 77 53期內全面收益總額2,377 6,428 1,720隨附附註構成財務報表的一部分。   


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於二零二三年十二月三十一日的綜合財務狀況表二零二三年二零二二年附註百萬美元百萬美元流動資產現金及 現金等價物C.1 1 1,740 6,201美元D.2 1,517 1,578存貨1 D.3 616 678其他金融資產D.6 209 677持作出售資產B.8 826—應收税項118 73其他資產92 83合計 流動資產5,118 9,290           非流動資產D.2 839 845存貨1 D.3 120 65其他金融資產D.6 120 120勘探和評估資產B.2 668 807石油和天然氣財產B.3 40,791 39,919遞延税項資產A.5 1,717 1,959租賃資產D.7 1,230 1,264使用權益法入賬的投資249265商譽B.6 3,4,614其他資產1514173非流動資產總額50,243 50,031資產總額55,361 59,321流動負債41,D.724 2,094附帶債務C.2—260其他金融負債D.6 67654與持作出售資產直接相關的負債B.8 94—準備D.5 1,506 1,219應付税款1,108 1,854租賃負債D.7 298 324其他負債185 203流動 負債總額4,982 6,608非流動負債附帶負債C.2 4,883 4,878遞延税項負債A.5 1,627 2,457其他金融負債D.6 42 67撥備D.5 6,451 5,960應付税項40 36租賃負債D.7 1,317 1,310其他負債849 878非流動負債總額15,209 15,586負債總額 20,191 22,194淨資產35,170 37,127股本已發行及繳足股份C.3 29,001 29,001為僱員股份計劃預留的股份C.3(49)(38)其他儲備C.45,2614,031保留收益1863,342母公司權益持有人應佔權益34,399 36,336非控股權益E. 8 771 791權益總額35,170 37,127 1。                                          存貨包括先前 在其他資產(非流動)中呈列的碳排放額度。2022年金額已重新分類,以相同基準呈列。隨附附註構成財務報表的一部分。108 2023年年度報告  


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截至二零二三年十二月三十一日止年度之綜合現金流量表二零二三年二零二二年附註百萬美元百萬經營活動現金流量 期內除税後溢利1,722 6,575 2,036調整:     非現金項目 折舊和攤銷 3,960 2,808 1,582租賃資產折舊 179 140 108衍生金融工具公允價值變動 349 960 31財務成本淨額 34 12 203税費 1,551 2,599 1,254勘探和評估註銷 77 164 265減值損失 B.4 1,917-10減值沖銷 B.4-(900)(1,058)恢復運動 147 272 68石油和天然氣資產處置收益(包括重估收益) -(494)-繁重合同的轉移 撥備 -(245(95)其他 (226)(254)30資產和負債變動 貿易和其他應收款減少/(增加) 107(77)(39)庫存增加 (31)(146)(4)租賃資產增加  --(16)(減少)/撥備增加 (114)131(75)租賃負債減少 -(31)(25)其他資產和負債增加 (736)(961)(128)(減少)/貿易和其他應付款增加 (135)184 75運營產生的現金 8,801 10,737 4,222購買股票和與員工股票計劃有關的付款 (57)(45)(47)利息收到 264 108 11股息收到 20 19 6與經營活動有關的借款成本 (26)(21)(91)所得税和 支付的 (2,916)(1,218)(271)修復付款 (447)(263)(38)對衝抵押品的收入/(付款) 506(506)-經營活動的淨現金  6,145 8,811 3,792投資活動的現金流量/(用於)投資活動 企業合併收到的現金,包括現金收購 B.5-1,082-資本和勘探支出的付款 (5,291)(3,136)(2,406)與投資活動有關的借款成本 (311)(287)(126)其他外部實體預付款 -(48)(206)出售非流動資產的收益 19 132 9股權融資核算 投資 (2)(8)-收購聯合安排的付款 B.7-(212)用於投資的現金淨額活動 (5,585)(2,265)(2,941)來自/(用於)融資活動的現金流 償還借款 C.2(284)(283)(784)與融資活動有關的借款成本 (4)(18)(15)償還租賃負債的本金部分 (340)(248)(155)與租賃負債有關的借款成本 (21) (10)(89)與股息再投資計劃有關的股份購買和付款 --對非控股權益的貢獻 (98)(98)(92)已支付股息(扣除股息再投資 計劃) (4,253)(2,558)(289)股票發行支付淨額 -(5)-用於融資活動的現金淨額 (5,000)(3,364)(1,424)淨(減少)/現金持有增加 (4,440)3,182(573)期初的現金和現金等價物 6,201 3,025 3,604匯率變動 (21)(6)(6)期末現金和現金等價物 C.1 1,740 6,201 3,025附註構成財務報表的一部分。 伍德賽德能源集團有限公司109


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截至2023年12月31日的綜合權益變動表已支付 利息 股份 利益貨幣儲備利潤和 權益已發行股份 保留員工的收益外匯轉換對衝分配表保存其他儲備保留股權持有人母公司非控股總額 附註 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/(虧損) ---(1)674-(32)14 655-655 期間的全面收益/(虧損)總額 --(1)674-(32)1,674 2,315 62 2,377轉移 ---4,830-(4,830)---員工股份 計劃購買 -(57)---(57)-(57)員工股份計劃贖回 -46(46)---以股份為基礎的付款(税後淨額) --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其他綜合 收益/(虧損) ---3(186)-2 34(147)-(147) 期間的全面收益/(虧損) ---2,532 6,351 77 6,428轉賬 ---5,553-(5,553)--為派息而購買的股份 再投資 計劃 -(144)---(144)-(144)股息再投資計劃 332 144---476-476股為收購必和必拓 19,265---19,265-19,265置換員工股計劃為 收購必和必拓 發行的 --18---18-18員工股購買計劃 -(45)---(45)-(45)員工股份計劃贖回 -37(37)---以股份為基礎的付款(税後淨額) --65--- 65-65股息支付 ---(2,070)-(1,018)(3,088)(72)(3,160)與發行以下股票相關的交易成本 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於2021年1月1日 9,297(23)219 793(71)462-1,398 12,075 800 12,875利潤 ---1,983 1,983 2,036其他全面收益/(虧損) -13-(329)--(316)-(316) 期間的全面收益/(虧損)總額 --13-(329)--1,983 1,667 53 1,720股息再投資計劃 112---112-112員工股票計劃購買 -(47)---(47)-(47)員工股票計劃 贖回 -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所附附註構成財務報表的一部分。 1102023年年報


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伍德賽德能源集團有限公司及其受控實體(伍德賽德或本集團)截至2023年12月31日止年度的財務報表附註為以盈利為目的的股份有限公司,在澳大利亞註冊成立並以澳大利亞為住所。其股票在澳大利亞證券交易所(ASX)、倫敦證券交易所(LSE)上市證券主板(以英國存託權益的形式結算)和紐約證券交易所(NYSE)(以伍德賽德美國存托股份的形式)公開交易。本集團的業務性質及主要活動載於董事報告及附註A.1的分部資料。該等財務報表已根據董事於二零二四年二月二十七日的決議案獲授權刊發。合規聲明財務報表是根據2001年公司法、澳大利亞會計準則和澳大利亞會計準則委員會(AASB)的其他權威聲明的要求編制的通用財務報表。財務報表符合國際會計準則理事會發布的國際財務報告準則(IFRS)。它們還包括 美國證券交易委員會(US美國證券交易委員會)要求外國註冊者提供的其他信息。S集團的會計政策與S集團2022年財務報表所披露的一致。 自2023年1月1日起採用新的或經修訂的準則和解釋並未導致集團的會計政策發生任何重大變化。根據需要對估計進行了修訂,以反映當前的市場狀況,包括氣候變化的影響。用於折舊方法和資產可用年限、減值評估、業務合併和恢復債務的最新假設分別在附註B.3、B.4、B.5和D.5中披露;這些假設未來可能會改變。有關出售斯卡伯勒合營公司及一項嵌入商品衍生工具的新估計及判斷,分別於附註B.8及D.6披露。貨幣伍德賽德及其所有材料子公司的功能貨幣和呈報貨幣為美元。以外幣進行的交易最初以交易主體的本位幣記錄,以交易發生之日的匯率為準。於報告日以外幣計價的貨幣資產及負債按該日的匯率折算。綜合財務報表的匯兑差額計入 損益表。金額四捨五入除另有説明外,該等財務報表所載金額已根據2016/191年度澳洲證券及投資委員會(ASIC) 公司(財務/董事報告中的四捨五入)工具提供予本集團的選擇權四捨五入至最接近的百萬元。編制基準財務報表乃按歷史成本基準編制,衍生金融工具及其他若干金融資產及金融負債除外,該等資產及負債已按公允價值或攤銷成本計量,而該等公允價值或攤餘成本已按公允價值變動作出調整,該等變動應歸因於在有效對衝關係中對衝的風險。如果金融資產和金融負債的賬面價值與其公允價值不符,則該公允價值已計入財務報表附註。財務報表包括本集團於及截至2023年12月31日止年度的財務狀況及業績(請參閲附註E.8)。附屬公司自本集團取得控制權之日起全面合併,並自本集團不再擁有控制權之日起停止合併。本集團的主要附屬公司在其財務報表中採用與母公司相同的報告期和會計政策。所有公司間餘額和交易,包括集團內交易產生的未實現利潤和虧損,已全部沖銷。非控股權益在綜合收益表中分配其應佔的税後淨利潤,並在綜合全面收益表中分配其應佔的其他全面收益除税後淨額,並在綜合財務狀況表中以權益形式列報,與母公司股東權益分開。合併財務報表提供了關於前幾個期間的比較信息。如有需要,已按照本期財務報表中的項目分類 對前幾個期間的財務報表中的項目進行了重新分類。氣候變化與能源轉型氣候考量
Woodside在評估其資產和負債的賬面價值時考慮了 氣候和能源轉型的影響。本説明介紹了支持財務報表關鍵領域的氣候相關假設,以及不同情景可能對Woodside的財務業績和財務狀況產生的短期和長期影響。伍德能源集團有限公司111


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截至二零二三年十二月三十一日止年度之財務報表附註氣候變化及能源轉變(續)財務 規劃和假設Woodside考慮了一系列氣候和宏觀經濟情景,以幫助基準我們的長期價格假設,併為我們的決策提供信息,以保持有彈性的財務狀況。這些方案得到了 廣泛的外部發布數據,包括與巴黎一致的, 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日的年度財務報表附註氣候變化和能源轉型(續)勘探和評估、油氣性質和商譽減值(續)WEO探索了三個主要情景1:2050年淨零排放情景(NZE)、宣佈的承諾情景(APS)和所述政策情景 (STEPS)表A:2022年平均實際油價(美元/桶,布倫特)2,北亞液化天然氣價格(美元/MMbtu)2和碳價格(美元/TCO?),-e)3與國際能源署的數據集比較,與伍德賽德的S假設一致:平均布倫特 (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 84伍德賽德 73 70 70 70平均北亞 液化天然氣(RT美元/MMbtu) 2024-2027 2028-2032 2033-2036 2037-2040 NZE 8 5 5 5 APS 10 8 7 7步驟 11 9 9 8伍德賽德 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 80伍德賽德 80 80 80 1《2023年世界能源展望》。版權所有。2.基於IEA 2023的數據。《2023年世界能源展望》經伍德賽德分析修改。伍德賽德使用插值法估計了國際能源署披露價格的年份之間布倫特原油的年度價格點。對於天然氣定價假設,所有非合同液化天然氣產量按國際能源署S日本進口價格進行評估,作為北亞液化天然氣現貨價格的替代價格。伍德賽德使用插值法估計了國際能源署披露價格的年份之間的年度天然氣價格點。對於與石油掛鈎的液化天然氣合同,價格是根據布倫特原油預測和合同條款 得出的。3.基於IEA 2023的數據。《2023年世界能源展望》經伍德賽德分析修改。國際能源署只提供2030年以後的碳排放價格。因此,伍德賽德使用了與內部碳定價一致的80美元/Tco?,-e 的起始點。伍德賽德使用2022年的起始價,國際能源署S為每種情景發佈了2030年和2040年的碳價格,以插入到2040年的年度價格點。有關對伍德賽德S商品定價假設進行的敏感性分析及對伍德賽德S非流動資產賬面價值的潛在影響,請參閲附註B.4。上述基準定價具有侷限性,是基於一系列假設的。基準定價假設的影響可能會通過伍德賽德可能做出的收購、撤資或降低成本等決定以及其他相應變化在不同程度上得到解決。因此,這些情景不能被解釋為伍德賽德和S的投資指導。這些都是情景,而不是預測,這些情景中的任何一種都沒有發生的可能性。對資產剩餘壽命的影響與轉讓勘探和評估以及海上工廠和設備有關的石油和天然氣資產按已探明儲量或已探明儲量加可能儲量按單位生產基準折舊。能源轉換可能導致石油和天然氣資產的預期使用壽命以及經濟上可開採的儲量和資源發生變化,從而加速折舊費用或導致減值。恢復和其他規定能源轉換可能導致恢復活動發生得比預期更早。55%(2022年:54%)的S集團非流動恢復負債預計將在未來10年以上清償。修復成本估算需要對拆除日期、環境立法和條例以及所需修復活動的範圍作出判斷假設。由於加強監管審查和能源轉型,這些成本估計在未來可能會發生變化。這包括受可再生能源建設影響的離岸服務的需求和相關費用。伍德賽德繼續監測氣候變化的不確定性 風險,以評估是否應該承認對恢復條款的額外變化。長期合同氣候風險可能會影響用於評估長期合同預測現金流的基本假設。這些判斷假設 包括基於產品性質的定價預測和折扣率調整。截至2023年12月31日,Corpus Christi合同具有積極價值,因此目前並不繁重(2022年:不繁重)。這一合同安排和其他合同安排可能會受到氣候相關因素造成的不利市場條件的影響。鑑於氣候事件的不確定性,伍德賽德繼續審查長期合同的預測現金流。遞延税項資產 本集團已確定,很可能會有足夠的未來應課税收入可用於利用遞延税項資產結轉於2023年12月31日確認的未用税項虧損及抵免。遞延税項資產的可回收性取決於S集團未來的應納税所得額,而商品和碳定價的不確定性可能會影響遞延税項資產的可回收性。與氣候有關的排放的監管環境監管可能會隨着時間的推移而變化。澳大利亞政府通過了對其保障機制的改革,該機制適用於對伍德賽德·S澳大利亞設施温室氣體排放的監管限制。改革的一些內容,如確定新設施限制的方法,仍在繼續發展。2023年12月,美國環境保護署(EPA)發佈了一項最終規則,為現有和新的石油和天然氣作業產生的甲烷和其他排放建立績效標準。伍德賽德不知道有任何提案會對這些財務報表中的信息產生重大影響。伍德賽德能源集團有限公司113


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截至2023年12月31日止年度的財務報表附註財務及資本風險管理董事會 全面負責建立及監督本集團S風險管理框架,包括審批本集團S風險管理策略、政策及主要風險參數。董事會和審計與風險委員會對S集團的內部控制制度和風險管理流程進行監督,包括對內部審計職能的監督。S集團對財務和資本風險的管理旨在確保 可用資本、資金和現金流足以:在S集團到期時履行其財務承諾;保持為其承諾的項目開發提供資金的能力;支付合理的股息;以及 維持不低於投資級的長期信用評級。本集團根據該等準則監察及測試其預測財務狀況,並於有需要時一般會進行對衝活動,以確保該等目標得以實現。其他可能導致套期保值的情況包括管理與交易活動有關的風險敞口。集團金庫的政策是,在整個期間內,不得進行金融工具的投機性交易。有關S集團管理財務風險的目標、政策和流程的更多信息,請參閲第3.9節風險因素。以下風險是在集團正常經營過程中產生的S 風險資料載於以下章節:A篇 商品價格風險管理第115頁A篇 外匯風險管理第115篇C 資本風險管理第140頁C 流動性風險管理第140頁C 利率風險管理第140頁D 信用風險管理第144頁應用S集團會計政策時的主要估計和判斷,管理層定期根據經驗和其他因素評估判斷、估計和假設,包括對可能對本集團產生影響的未來事件的預期。根據管理層已知的最新情況,所有判斷、估計和假設都被認為是合理的,實際結果可能會有所不同。管理層在編制這些財務報表時做出的重要判斷、估計和假設可在以下附註中找到:附註:A.1 與客户的合同收入第116頁附註A.5 税金第121頁附註B.2 勘探和評估第127頁附註B.3 石油和天然氣屬性附註B.4 勘探和評價減值,第130頁油氣資產和商譽 附註B.5 業務組合第136頁附註B.6 商譽第137頁附註B.7 重大生產和增長資產第137頁收購 附註B.8 資產處置第146頁附註D.6 撥備第146頁附註D.6 其他金融資產和負債第148頁附註D.7 租賃第151頁附註E.6 聯合安排第158 114頁2023年報


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財務報表附註A截至2023年12月31日止年度的盈利本節 闡述本集團於報告期內的財務表現,包括(如適用)適用的會計政策及作出的主要估計及判斷。本部分亦包括本集團於報告期及報告期末的税務狀況。A.本年度 收益A.1 分部收入和支出第116 A.2頁 財務成本第120 A.3頁 股息支付和建議第120 A.4頁 每股收益第120 A.5頁 税金第121頁主要財務和資本風險本節商品價格風險管理本集團收入因碳氫化合物銷售而受到商品價格波動的影響。大宗商品價格風險通過監測和壓力測試來衡量 S集團預測財務狀況將持續低迷油氣價格時期。這項分析定期對集團的S投資組合進行,並根據個別項目和交易的需要進行。本集團對S管理的商品價格風險包括利用商品衍生工具對衝其風險敞口(見附註D.6)。對衝的風險敞口包括與石油相關的收入與產量相關,以及來自交易業務的收入。商品衍生工具可保護本集團免受其公司及交易組合的價格下跌風險。於報告日期,本集團持有受商品價格風險影響的商品對衝金融工具,資產賬面淨值為1.23億美元(2022年:淨負債5.57億美元)。相關商品價格上漲10%將使票據賬面價值減少1.72億美元,其影響將根據對衝會計申請在儲備和/或損益表中確認。10%的降幅將產生相同但相反的效果。該分析假設所有其他變量保持不變(包括潛在實物風險的價格)。外匯風險管理外匯風險來自不以美元計價的未來承諾、金融資產和金融負債。S集團的大部分收入以美元計價。本集團因以美元以外的貨幣,特別是澳元而產生的經營及資本開支所產生的外幣風險。本集團S管理與資本開支有關的外匯風險,包括使用遠期外匯合約衍生工具對衝其風險敞口(見附註D.6)。本集團訂立遠期外匯合約,就斯卡伯勒開發項目已產生或預期產生的部分澳元資本開支確定澳元兑美元匯率 (見附註D.6)。通過使用外匯遠期合約,本集團亦就已到期的澳元税項對美元匯率風險進行對衝。於報告日期,本集團持有面臨外匯風險的資產賬面淨值為800萬美元(2022年:負債賬面淨值為1700萬美元)的外幣金融工具對衝。外匯風險敞口的計量是通過對S集團的財務狀況進行定期監測和敏感性分析來實現的。若美元兑澳元匯率合理變動(+12%/-12%(2022:+12%/-12%)),而所有其他變量保持不變,則不會對S集團權益或損益表產生重大影響。有關於2023年12月31日持有的現金及現金等價物、有息負債、應收賬款、應付款項及租賃負債的面值詳情,請參閲附註C1、C2、D2、D4及D7。伍德賽德能源集團有限公司115


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財務報表附註A.截至2023年12月31日止年度的收益A.1分部收入及開支 經營分部資料本集團已根據行政總裁(首席經營決策者)審閲及使用的內部報告確定其經營分部,以評估業績及決定資源分配。2023年披露的運營部門與2022年保持一致。在上一個報告所述期間,重述了2021年的數額,以便在相同的基礎上列報。以下概述的運營部門由 管理層根據業務和合資企業的性質和地理位置確定。澳大利亞:在澳大利亞勘探、評估、開發、生產和銷售液化天然氣、管道天然氣、原油和凝析油以及天然氣液體。國際:在澳大利亞以外的國際司法管轄區勘探、評估、開發、生產和銷售管道天然氣、原油和凝析油及天然氣液體。營銷: 伍德賽德·S油氣投資組合(包括採購量)的營銷、運輸和交易,以及產生增量價值的營銷優化活動。公司/其他項目:公司/其他項目主要包括未分配給運營部門的收入和支出以及相關資產和負債的公司非部門項目 ,因為它們不被視為任何部門核心業務的一部分。客户集中度本集團擁有兩大客户,分別佔S集團對外收入的8%和7%。銷售額來自澳大利亞和營銷運營部門(2022年:兩個主要客户;12%和9%來自澳大利亞和營銷運營部門;2021年:兩個主要客户;8%和6%來自澳大利亞運營部門)。地理信息 地理 來自外部信息 客户的收入1非流動資產2 2023 2022 2021 2023 2022百萬美元亞太地區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歐洲1,607 2,751620—合併13,994 16,817 6,962 48,526 48,072 1。收益按客户所在地劃分為地理位置。      2.非流動資產不包括遞延税項17. 17億元(2022年:19. 59億元)。 確認及 計量來自客户合約之收益收益於本集團向客户轉讓產品控制權或提供服務時按本集團預期有權獲得之金額確認。如果代價包括 可變部分,本集團估計預期應收代價的金額。可變代價在整個合同中進行估計,並在極有可能不會 發生重大撥回的情況下予以確認。• 銷售碳氫化合物的收入銷售碳氫化合物的收入於產品控制權轉移至客户的時間點確認。–自收或付合同的收入記錄為未賺得 收入,直至客户提取產品(控制權轉移),此時收入在收益中確認。• 其他營業收入來自LNG加工及其他服務的收入於 服務提供時隨時間確認。–開支特許權使用費、消費税及徵費特許權使用費、消費税及徵費被視為以生產為基礎的税項,因此按本集團實體生產的權利計提。•–’• 折舊和攤銷請參見附註B.3。–• 附註減值及減值撥回附註B. 4。–• 租賃


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財務報表附註截至2023年12月31日止年度的年度盈利A.1分部收入及開支 (續)公司/澳大利亞國際營銷綜合其他2023 2023 2023 2023 2023 2023 2023 2023百萬美元液化天然氣6,867—1,298—8,165管道天然氣1,088 286——1,374原油和 1,611 2,246 124—3,981天然氣液體218 32 31—281碳氫化合物銷售收入9,784 2,564 1,453—13,801分部間收入1(166)(15)181—加工和服務收入184—184航運和其他收入9—9其他收入18(15)190—193營業收入2 9,802 2,549(1,173)(389)(1,562)使用費,消費税(462)(41)(503) 保險(41)(11)—(8)(60)庫存流動(40)3——(37)生產成本(1 716)(438)—(8)(2,162)土地和建築物(62)(5)——(67)轉讓勘探和評估(101)(24)(125)廠房 和設備(2 591)(1,139)—(34)(3,764)油氣資產折舊及攤銷(2 754)(1,168)—(34)(3,956)運輸和直接銷售費用(164)(83)(54)(18)(319)交易費用(12)─(1,056)— (1,068)其他碳氫化合物成本(7)—(7)其他銷售成本(7)—(7)虧損性合同準備金的變動—其他銷售成本(83)(1,110)(18)(1,401)銷售成本(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勘探和評價支出4(24)(253)(279)獲得許可證的攤銷—(4)—(4)註銷(31)(46)— (77)勘探和評估(55)(303)—(2)(360)一般情況,行政和其他費用——(453)(453)其他廠房及設備折舊—租賃資產折舊(50)(14)(75)(40)(179)(125)(22)(147)第55(51)條─(109)(274)(434)其他費用(226)(184)(767)(1,213)其他費用(281)(339)(184)(769)(1,573)減值損失6(534)(1,383)(1,917)減值 撥回—除税前溢利╱(虧損)及淨融資成本4,487(808)375(747)3,307 1.                                             分部間收入包括增量收入(扣除營銷分部優化石油和天然氣組合產生的所有相關費用)。’這個價值是減去增量成本後的增量收益。 營業收入包括客户合同收入139.85億美元, 在航運及其他收入中披露的分租收入為900萬美元。 包括費用及收回、外匯收益及與業務持續經營無關的其他收入。 包括地震和一般許可證 活動和其他勘探費用。 包括對衝活動之虧損、嵌入式衍生工具之公平值虧損及與業務持續經營無關之其他開支。 石油和天然氣 屬性減值。更多詳細信息,請參見注釋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 在航運及其他收入中披露的分租收入為2 700萬美元。 包括2.45億美元的估計數變動,由所用經費2 900萬美元抵銷。詳情見附註D.5。 包括第2列出售的初始收益4.27億美元、重新計量第2列出售可變代價的重估收益7100萬美元、費用和收回、外匯收益 和與業務持續運營無關的其他收入。 包括與本集團退出加拿大孤兒盆地勘探許可證有關的各種費用1.42億美元。’ 1.25億美元 涉及已註銷的不成功油井的成本。參見附註B.2.7。 於2022年6月1日BHPP合併產生的交易成本4. 19億元計入企業╱其他分部。詳情請參見 附註B.5。 包括對衝活動的損失以及市場營銷和公司/其他分部衍生金融工具的公允價值變動9.6億美元,以及與業務持續運作無關的其他費用。9. 石油及天然氣資產減值撥回。詳情請參閲附註B.4。118 2023年年度報告 


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財務報表附註截至2023年12月31日止年度的年度盈利A.1分部收入及開支 (續)公司/澳大利亞國際營銷綜合其他20218 20218 20218 20218 20218 2021百萬美元液化天然氣3,910—1,449—5,359管道天然氣43—43原油和 凝析油1,316—1,316天然氣液體60—60碳氫化合物銷售收入5,329—1,449—6,778分部間收入1(236)—236——加工和服務收入143—143航運和其他 收入4—37—41其他收入(89)—273—184營業收入2 5,240—1722—6962生產成本(489)(481)特許權使用費,消費税(218)(218)保險(32)——1(31)庫存 移動17—17生產成本(722)—9(713)土地和建築物(51)—(51)轉讓的勘探和評估(79)—(79)廠房和設備(1,419)(1,419)石油和天然氣財產 折舊和攤銷(1,549)(1,549)運輸和直接銷售費用(197)—(45)32(210)交易費用(3)─(1,492)(1,495)其他碳氫化合物成本(6)—(6)其他銷售成本(11)——(1)(12) 繁重的合同條款變動3——140—14 0其他銷售成本(217)(1,397)(1,583)銷售成本(2,488)(1,397)(3,845)毛利/(虧損)2,752—325 40 3,117其他收入4 97(2)143139勘探和評價支出(16)(27)—(11)(54)購置許可證攤銷—(2)—(1)(3)註銷五、(265)(265)探索與評價(16)(12)(322)一般情況,行政及其他費用(5)(1)—(152)(158)其他廠房及設備折舊—(30)租賃資產折舊(28)——(80)(108)恢復運動(80)12—(68)2006(57)(32)28(64)(125)其他費用(170)(21)(326)(489)其他費用(186)(315)28(338)(811)減值虧損(10)—(10)減值撥回7 1,058—1,058除税前溢利╱(虧損)及融資成本淨額3,第711(317)354(255)3,493 1.                                             分部間收益包括銷售分部優化石油及天然氣組合所產生之增量收益(扣除所有相關開支)。’這個價值是減去增量成本後的增量收益。  營業收入包括來自客户合同的收入69.23億美元, 在航運及其他收入中披露的分租收入為3 900萬美元。 包括已用備抵4 500萬美元和估計數9 500萬美元的變動。 包括其他收入6700萬美元的冥王星卷交付惠斯通公司銷售承諾和淨外匯收益4400萬美元。’ 5 600萬美元用於不成功油井的費用。2. 09百萬元與本集團決定撤回其於緬甸的權益而撇銷的資本化成本有關。’ 包括對衝活動的淨損失 9100萬美元,與Woodside公司退出Kitimat液化天然氣開發有關的各種費用3300萬美元,以及與業務持續運營無關的其他費用。’ 石油和天然氣屬性的減值 逆轉。 於上一報告期間,二零二一年金額已重列,以反映液化天然氣收入的經營分部及組合報告的變動。 


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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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財務報表附註截至2023年12月31日止年度的年度盈利A. 5税項2023年2022年2021年美元百萬美元(a)税項開支包括石油資源租賃税(PRRT)本期税項開支367501—遞延税項開支/(福利)531(814)297 PRRT費用(福利)898(313)297所得税 本年本期税項支出1,872 2,256 658遞延税項(福利)/費用(1,255)701 301對以往年度的調整(276)(20)遞延税項費用2223118所得税 費用6532,912957税項費用1,5512,599 1,254(b)所得税開支對賬除税前溢利3,273 9,174 3,290 PRRT(費用)/福利(898)313(297)除所得税前利潤2,375 9,487 2,993按30%計算的所得税費用712 2,847 898税率差別的影響91(141)(42)未確認遞延税項資產的影響155 150 114先前未確認的税項虧損及抵免的影響1(332) ——商譽減值的影響2109——持作出售基礎產生的遞延税項負債減少3(78)——對税務優惠的外匯影響(58)(44)(18)對以往年度的調整36(45)(2) 整合及交易成本不可扣税4 142—其他14 3 7所得税開支653 2,912 957(c)PRRT開支對賬除税前溢利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 (除税後),以未來應課税溢利不可用作使用可扣税開支為基準。這主要是由於 截至2023年12月31日止年度實現的預測定價假設和實際定價減少所致。在確定被認為可能且符合確認資格的DTA金額時,預測未來應課税利潤在適當情況下通過市場溢價風險率進行風險調整,以反映長期預測固有的不確定性 。本集團採用3. 2%(二零二二年十二月三十一日:3. 2%)的長期債券利率作增加用途。若干遞延税項資產尚未確認為已確認可扣減暫時差額之未來增加扣除將足以抵銷未來應課税溢利。74.28億美元(2022年:65.23億美元)涉及西北大陸架項目,8.72億美元(2022年:1.89億美元)涉及剩餘冥王星隔離勘探支出,7.58億美元(2022年:8.31億美元)涉及惠斯通。本集團採用3. 2%(二零二二年十二月三十一日:3. 2%)的長期債券利率作增加用途。如果 採用另一種方法評估遞延税項資產的收回,而評估中不包括未來的增加,則會確認額外遞延税項資產,並相應受益於税項開支。 確定所採用的方法提供了有關PRRT制度影響的最有意義的信息,同時確保遵守AASB 112/IAS 12所得税。122 2023年度報告


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財務報表附註截至二零二三年十二月三十一日止年度之年度盈利A. 5税項(續)關鍵估計和 判斷(第12條)(c)不確定税務狀況本集團有税務事宜、訴訟及其他申索,其解決時間及潛在經濟流出均不確定。倘本集團評估任何税務事項、訴訟或其他申索的結果較有可能被相關税務機關接受,則在呈報的税項結餘中採用該立場。由於其中一些頭寸的複雜性,最終結果可能與 當前頭寸的估計不同。該等差額將於可獲得新資料之期間反映為税項開支之增加或減少。沒有可能的經濟流出和/或目前無法可靠計量的税務事項 為或然負債,並在附註E. 1或然負債和資產中披露。伍賽德能源集團有限公司123


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財務報表附註B.截至二零二三年十二月三十一日止年度的生產及增長資產本節 闡述本集團於報告期末的戰略增長(勘探及評估)、核心生產及開發(石油及天然氣物業)資產狀況,包括(如適用)所應用的會計政策及關鍵 估計及判斷。本節亦包括本集團於報告期末之減值狀況。B.生產及增長資產B.1分部生產及增長資產第125頁B.2勘探 及評估第127頁B.3石油及天然氣資產第128頁B.4勘探及評估減值、石油及天然氣資產及商譽第130頁B.5業務合併第136頁B.6商譽第137頁B.7重大生產及增長資產收購第137頁B.8出售資產第138頁124二零二三年年報         


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財務報表附註B.截至2023年12月31日止年度的生產及增長資產B.1分部生產及 增長資產企業╱澳大利亞國際市場合並其他2023 2023 2023 2023 2023美元百萬美元百萬美元m截至12月31日的餘額亞太568—568美洲76—76非洲24—24勘探和評價共計568 100—668截至12月31日的餘額轉讓勘探和評估360 417—777廠房和設備16,498 6,893—198 23,589開發中的項目7,825 7,石油和天然氣總屬性25,352 14,997—442 40,1791截至12月31日的餘額土地和建築物96 89—245 430廠房和設備1 194 60 539 7 800租賃資產共計290 149 530 9 252 1,230增加勘探和評價:勘探29 59——88評價55 108——163恢復2(5)—(5)79 167——246增加石油和天然氣性質:石油和天然氣財產3,127 2,000—190 5,317資本化借貸成本3188 123——311修復2 779 188——967 4,2,311—190 6,595租賃資產增加: 土地和建築物—8 8廠房和設備6—114—120 6—114 8 128 1.                               於2023年,先前被公司╱其他分部低估的若干航運活動現由營銷分部承擔。由於這一變化,截至2023年12月31日,5.39億美元的租賃資產現在營銷部門報告。2.與恢復撥備假設的變動有關。3.資本化借貸成本按加權平均 利率4. 0%計算。有關本集團分部及地區之描述,請參閲附註A. 1。’伍德能源集團有限公司125


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財務報表附註B.截至2023年12月31日止年度的生產及增長資產B.1分部生產及 增長資產(續)公司/澳大利亞國際市場綜合其他2022 2022 2022 2022 2022 2022 2022 2022百萬美元於12月31日的餘額亞太地區529—529美洲—240—— 240非洲—38——38勘探和評價共計529 278——807截至12月31日的餘額土地和建築物802 37—1 840轉讓的勘探和評價481—481廠房和 設備18,249 4,石油和天然氣總資產25,155 14,479—285 39,19919截至12月31日的餘額土地和建築物93 107—264 464廠房和 設備214 131—455 800租賃資產總額307 238—719 1,264勘探和評價的增加2:勘探1 121——122評價19 100——119恢復3(1)—(1)19 221——240油氣屬性的增加2:石油和天然氣財產2,252 1,560—92 3,904資本化借款成本4 115 179——294恢復3(346)(28)(374)2,021 1,711—92 3,824增加租賃 資產2:土地和建築物4—4廠房和設備139 90—9 238 143 90—9 242 1.                                發展中項目包括若干透過業務合併收購之項目未來階段應佔之公平值。 2.增加不包括通過業務合併進行的收購。3.與恢復撥備假設的變動有關。4.資本化借貸成本按加權平均利率3. 8%計算。126年度報告


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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.
於確認權益範圍後,與該權益範圍有關的所有進一步評估成本均予以資本化。在批准 興趣區域的商業開發後,興趣區域的累計支出將轉移至油氣資產。於綜合現金流量表中,與資本化勘探及評估開支(包括未成功油井)相關的現金流量分類為投資活動所用現金流量。勘探承擔本集團有已訂約但未在 財務報表中撥備的勘探開支承擔。該等責任可能不時變動,並預期於本集團日常營運過程中履行。’有關減值(包括任何撇銷)的詳情,請參閲附註B. 4。主要 估計及判斷(a)關注區域通常,關注區域(AOI)由本集團界定為認為存在碳氫化合物有利或已證明存在的個別地理區域。集團已制定 確認和維持AOI的標準。(b)向開發中的項目轉移:開發活動在適當管理層批准項目後開始。管理層在確定項目 何時在技術上可行,何時在經濟上可行,轉移到開發中的項目時,會應用判斷。伍賽德能源集團有限公司127


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財務報表附註B.截至2023年12月31日止年度的生產及增長資產B.3石油及天然氣物業 轉讓土地及勘探及廠房及樓宇評估設備開發項目總計百萬美元截至2023年12月31日止年度賬面值於2023年1月1日84048123,057 15,541 39,919增加1——836 5,759 6,595按減記價值攤銷(8)—(2)—(10)折舊及攤銷(67)(125)(3,764)(3,956)減值損失2(64)(20)(1 028)(328)(1,440)完成和轉讓— 441 4,496(4,633)304轉入待售資產3——(6)(615)(621)於二零二三年十二月三十一日的賬面值701 777 23,589 15,724 40,791於二零二三年十二月三十一日曆史成本1,1,979 50,272 16,443 70,439累計折舊及減值(1 044)(1 202)(26,683)(719)(29,648)賬面淨值701777 23,589 15,724 40,791截至二零二二年十二月三十一日止年度於二零二二年一月一日之賬面值739 526 12,465 4,919 18,449通過企業合併進行的收購4 64—11,952 7,337 19,353(508)4,332 3,824按撇減價值攤銷(3)(10)(32)—(45)折舊及攤銷(54)(107)(2,637)(2,798) 減值轉回2 87 30 783—900完成和轉讓7 42 1,034(1,047)36於二零二二年十二月三十一日的賬面值840 481 23,057 15,541 39,919於二零二二年十二月三十一日曆史成本1,765 1,538 45,273 15,937 64,513累計折舊及減值(925)(1 057)(22,216)(396)(24,594)賬面淨值840 481 23,057 15,541 39,919 1.包括資本增加53.17億美元, 3.11億美元的資本化 借貸成本和9.67億美元的恢復撥備變動後。                          減值損失及減值轉回詳見附註B. 4。 3.出售Scarborough Joint Ventures 的詳情請參閲附註B.8。 4.企業合併詳見附註B. 5。 發展中項目包括若干透過業務合併收購之項目未來階段應佔之公平值。128 2023年度報告


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財務報表附註B.截至2023年12月31日止年度的生產及增長資產B.3石油及天然氣物業 (續)確認及計量油氣資產按成本減累計折舊及減值支出列賬。油氣資產包括收購、建設、安裝或完成管道和平臺等生產和基礎設施 的成本、資本化借貸成本、轉讓的勘探和評估資產、開發井以及拆除和修復的估計成本。其後資本成本(包括主要維修) 僅在與該項目相關的未來經濟利益有可能流入本集團且該項目的成本能夠可靠計量時,方計入資產負債表的賬面值。’折舊及攤銷石油及天然氣 物業按其預期可使用年期基準之折舊率折舊至其估計剩餘價值。上游石油及常規天然氣資產已按已探明儲量(二零二二年:已探明加 可能儲量,惟若干被視為後期使用期的資產除外)按產量單位基準折舊。上游液化天然氣資產按已探明儲量加可能儲量折舊。多產品資產在 上進行評估逐個案例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 逐個案例基礎,並與最適當的使用壽命表示一致。折舊方法和資產使用年期的變更已自2023年1月1日起應用,導致截至2023年12月31日止年度的折舊費用增加4.16億美元。伍賽德能源集團有限公司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 本集團採用適當貼現率計算除税後基準,並就市場參與者在為資產或現金產生單位定價時所使用的假設作出估計。倘 資產或現金產生單位(包括任何已分配商譽)的賬面值超過其可收回金額,則該資產或現金產生單位會撇減至其可收回金額,並於綜合收益表確認減值虧損。任何 減值虧損首先分配以減少任何已分配商譽的賬面值,其餘減值虧損分配至相關資產。如果資產或現金產生單位的可收回金額超過其賬面值,且 該資產先前已減值,則減值予以撥回。資產或現金產生單位的賬面值增加至其可收回金額,但僅限於賬面值不得超過 在沒有確認減值的情況下應確定的價值(扣除折舊或攤銷)。商譽減值不會撥回。130 2023年度報告


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截至2023年12月31日止年度,本集團進行於2023年12月31日的年度商譽減值測試。分配給每個現金單位或每組現金單位的商譽賬面值和超額可收回金額如下:超出可收回金額分段 現金單位商譽賬面金額超過現金單位賬面金額1,000,000美元澳大利亞 冥王星-斯卡伯勒2,743,051澳大利亞 新能源天然氣442 784國際 亞特蘭蒂斯522 338國際 其他商譽288 1,176總 3,995 2.分配給冥王星-斯卡伯勒的商譽的一部分已轉移到持有供出售的資產中(請參閲附註 B.8)。其他商譽2.88億美元(2022年:2.83億美元)已分配給國際分部內的若干CGU。已確認減值及減值沖銷於2023年6月30日,本集團評估每一個AOI及CGU,以確定是否存在減值或減值沖銷指標。本集團在已確認減值的CGU上確認以下減值指標 已確認減值的CGU 減值指標比利牛斯 石油資產減值,包括未來產量的浮動生產儲存和卸貨減少,反映西澳大利亞州西北海岸的設施低於( )設施。對於已分配商譽的CGU,由於可收回金額超過CGU的賬面價值,因此沒有確認減值。已就比利牛斯山CGU確認減值(請參閲附註A.1),結果如下:已轉讓石油及天然氣物業的減值損失及勘探及廠房及項目樓宇評估設備發展總額 分段 CGU美元澳大利亞 比利牛斯山159-68-68在二零二三年六月三十日確認減值後,並無就比利牛斯確認任何進一步減值或減值撥回。於2023年12月31日,本集團評估每個AOI及CGU,以確定是否存在減值或減值逆轉指標。本集團在已確認減值損失的CGU上確定了以下減值指標: CGU 減值指標神子 常規油氣田通過未來產量的張力腿減少而開發,反映了位於美國墨西哥灣的平臺低於預期。加密側鑽的 性能和神子北開發項目如下的表現初創企業。惠斯通 位於西澳大利亞的液化天然氣加工設施,包括一個離岸更新的 短期價格假設(特別是日本/韓國的生產平臺和兩個陸上液化天然氣加工列車,一個 Marker(JKM))。國內燃氣廠及相關基礎設施。 及減值已於損益中確認,請參閲附註A.1。減值損失商譽石油和天然氣資產轉讓可收回土地和勘探及廠房和項目金額商譽建築物評估設備開發總分部CGU 美元m國際深資 1,862 477--589 317 1,383澳大利亞 惠斯通2,418-64 20 371 11 466伍德賽德能源集團有限公司131


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截至2023年12月31日的年度(續)已確認減值和減值沖銷(續)就已分配商譽的現金流轉單位而言,除深資外,並無因可收回金額超過現金流轉單位的賬面值而確認任何減值。可收回金額已使用FVLCD方法使用折現現金流預測(在公允價值層次上分類為第3級)來確定。每個CGU的賬面金額包括分配給相應CGU的所有資產。有關更多細節,請參閲關鍵估計和判斷。敏感性分析可收回金額估值對某些關鍵會計估計和判斷的變化非常敏感(請參閲關鍵估計和判斷以瞭解更多細節)。對這些關鍵假設的合理可能變化如下:税後貼現率 加或減1.0%(相當於100個基點的變動) 商品定價加或減10%外匯(FX)匯率加或減12%生產量加或減4%管理層分析 對這些假設的合理可能變動對可收回金額的影響詳見下文。–•–•–•–’已估計以下主要假設的變動會導致 賬面值1較二零二三年十二月三十一日所釐定的高或低:敏感度(百萬美元)2貼現率貼現率商品生產現金產生單位增加³減少³價格增加³價格增加³ 外匯增加³外匯減少³ Shenzi(67)71 359(359)不適用47(46)惠斯通(88)94 431(370)(36)87 90(42)1。    賬面值的增加僅限於已確認的歷史減值虧損(扣除折舊及攤銷),該減值虧損在沒有發生減值的情況下應予以確認。2.敏感度指貼現率、商品價格、外匯及產量假設的合理可能變動。 3.在某些情況下,貼現率、商品價格、外匯和產量與賬面值之間的關係是非線性的,其中可能包括固定成本影響以及經濟截止 模型。因此,敏感性不太可能導致對稱影響,不應孤立地加以解釋。
上述任何 假設的變更都可能會對其他假設產生影響,當綜合考慮時,這些影響可能會抵消。這並不包括管理層為減輕假設變動而可能作出的決定。有商譽的現金產生單位 有商譽的現金產生單位的估值對商品價格和貼現率的變動最為敏感。假設所有其他 變量保持不變,這些估計可能導致估計可收回金額等於賬面值的合理變動如下:商品價格1名義貼現率現金產生單位%變動(絕對值)石油和天然氣資產Pluto—Scarborough N/A ² N/A ²石油和天然氣資產NWS Gas N/A ² N/A ²石油 和天然氣資產Atlantis(5%)N/A ² 1。    布倫特價格適用於冥王星—斯卡伯勒和新創建天然氣。WTI價格(布倫特原油3美元/桶)適用於亞特蘭蒂斯。— 管理層認為相關 估計不存在任何合理可能的變動,單獨而言,會導致估計可收回金額等於賬面值。上述任何假設的變動將對其他假設造成影響,而這些假設在一起考慮時可能會抵銷。這 不包含管理層為緩解假設變更而可能採取的決策。管理層認為,產量、碳價格或外匯匯率不存在單獨導致估計可收回金額等於賬面值的合理可能變動。對可能導致賬面值等於可收回價值的主要假設的分析提供了評估各現金產生單位賬面值合理 可能變動幅度的基礎。132 2023年度報告


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財務報表附註B.截至2023年12月31日年度的生產和增長資產B.4勘探減值和評估、石油和天然氣性質及商譽(續)截至2022年12月31日止年度,本集團進行於2022年12月31日的年度商譽減值測試。分配給每個CGU或多組CGU的商譽賬面值和超額可收回金額如下:超出可收回金額分段 CGU商譽賬面金額1超過CGU賬面金額2百萬美元澳大利亞 冥王星-斯卡伯勒2,955 7,656澳大利亞 新能源天然氣3941,399國際 深圳469 401國際 亞特蘭蒂斯513 189國際 其他商譽283 107總 4,6141 1。2.金額 參考包括商譽在內的CGU總價值。其他商譽2.83億美元(2021年:零)已分配給國際分部內的多個CGU。截至2022年12月31日,這還不到淨資產的1%。已確認減值及減值逆轉於2022年12月31日,本集團評估每一個AOI及CGU,以確定是否存在減值或減值逆轉的指標。本集團確定了以下減值逆轉指標:*惠斯通CGU修訂短期和長期液化天然氣價格假設以及更新的成本和生產概況。對於已分配商譽的CGU,由於可收回金額超過CGU的賬面金額,因此未確認減值。惠斯通已確認減值撥備(請參閲附註A.1),其結果如下:減值撥備石油及天然氣資產轉讓可採土地及勘探及 廠房及金額建築物評估設備總值  澳大利亞3,456 87 30 783 900元Wheatstone 3,456 87 30 783 900可收回金額已採用現金流量預測貼現方法釐定, 在公允價值層次上被歸類為第3級。每個CGU的賬面金額包括分配給相應CGU的所有資產。有關更多細節,請參閲關鍵估計和判斷。敏感性分析可收回金額 估值對某些關鍵會計估計和判斷的變化很敏感(有關進一步細節,請參閲關鍵估計和判斷)。這些主要假設的合理可能變動如下:税後貼現率 正負1.5%(變動150個基點)商品定價正負10%外匯匯率正負12%生產量正負4%管理層S對這些假設合理變動對可收回金額影響的分析詳述如下。伍德賽德能源集團有限公司133


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財務報表附註B.截至2023年12月31日年度的生產和增長資產B.4勘探減值和評估、石油和天然氣性質及商譽(續)截至2022年12月31日的年度(續)敏感性分析(續)以下主要假設的減值或減值逆轉變動已估計為 導致賬面金額高於或低於於2022年12月31日所確定的賬面金額1:敏感度(美元)2折現率 折扣率布倫特價格布倫特價格生產CGU 增加³增加 減少外匯增加外匯減少惠斯通 (117)127294(294)(79)79 116(43)1.賬面值的增加僅限於已確認的歷史減值虧損,扣除折舊和攤銷後將會確認。2.敏感性代表貼現率、油價、外匯和產量假設的合理可能變化。3.折扣率與賬面金額的關係為因此,敏感性不太可能導致對稱的影響。由於這種非線性關係,在較低的貼現率下, 更改貼現率的影響可能比較高的貼現率更大。4.由於 固定成本的比例,產量與賬面金額之間的關係是非線性的。因此,敏感性不太可能導致對稱的影響。生產量的重大變化通常需要重新評估資產概念,不應孤立地加以解釋。上述假設中的任何一個變化都可能對其他假設產生影響,當綜合考慮時,這些假設可能會抵消。這不包括管理層為減輕假設變化而可能作出的決定。具有商譽的CGU具有商譽的CGU的估值對商品價格和貼現率的變化最敏感。在假設所有其他變量保持不變的情況下,這些估計中可能導致估計可採數量等於賬面價值的合理變化如下:大宗商品價格1名義貼現率CGU %變化(絕對值)石油和天然氣屬性 布魯託-斯卡伯勒N/A²石油和天然氣屬性 NWS天然氣N/A² N/A²石油和天然氣屬性 深圳(7%)N/A²石油和天然氣屬性 亞特蘭蒂斯(2%)10%1.布倫特價格適用於布魯託-斯卡伯勒和新創建天然氣。WTI價格(布倫特原油價格為3美元/桶)適用於深圳和亞特蘭蒂斯。2.管理層 認為,個別估計並無合理可能的變動,以致估計可收回金額與賬面值相等。上述任何假設的變化都會對 其他假設產生影響,當綜合考慮時,這些假設可能會抵消。這不包括管理層為減輕假設變化而可能作出的決定。管理層認為產量、碳價格或外匯匯率不存在合理可能的變化,從而導致估計可收回金額與賬面價值相等。對可能導致賬面值等於可收回 值的關鍵假設的分析,為評估各自現金單位賬面值合理可能變化的幅度提供了基礎。關鍵估計和判斷(A)CGU確定CGU的確定需要管理層的判斷。管理層根據產生大量現金流入的最小資產組確定了CGU,這些資產獨立於其他資產或資產組。(B)商譽分配將商譽分配給相關CGU需要管理層作出判斷。合併產生的商譽已分配給相關的政府總部,預計將從合併帶來的預期協同效應中受益。(C)可收回金額計算關鍵假設在確定CGU的可收回金額時,在確定FVLCD時對未來現金流的現值進行估計。這些估計需要管理層作出重大判斷,並受到風險和不確定性的影響,因此經濟狀況的變化也可能影響所使用的假設和用於貼現未來現金流估計的比率。用於確定截至2023年12月31日和2022年12月31日的可採數量的每個估計的基礎如下:石油和天然氣資產的資源估計數2P和2C儲量的一部分(如適用)。該等儲備於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報的儲備及資源報表中披露。美國資產的通貨膨脹率為2.0%(2022年:2.0%),澳大利亞資產的通貨膨脹率為2.5%(2022年:2.5%)。*外匯匯率為0.75美元(2022年:0.75美元)美元:澳元是基於管理層S對長期匯率的看法。134年報2023年


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財務報表附註B.截至2023年12月31日年度的生產和增長資產B.4勘探減值和評估、石油和天然氣性質及商譽(續)關鍵估計和判斷(續)(C)可收回金額計算關鍵假設(續)和貼現率:適用於CGU的税後折扣率為8.5%至10.5%(2022:8%至11.5%)。貼現率反映了對資產特有風險的評估。*碳定價:長期價格為80美元/噸(2022年:80美元/噸)的 排放(2022年實際價格)基於管理層對碳成本定價的S假設,並納入了氣候風險評估。這適用於根據澳大利亞法規超過設施特定基線的澳大利亞排放,以及超過自願企業淨排放目標的全球排放。伍德賽德繼續監測氣候變化風險的不確定性,並將相應修訂碳定價假設。有關詳細信息,請參閲《準備基礎》中的《氣候變化和能源轉型》一節。液化天然氣價格-大多數液化天然氣銷售合同都與石油價格標記掛鈎,因此取決於油價假設。銷售到現貨市場的液化天然氣 通常基於與天然氣樞紐掛鈎的價格(例如,所有權轉讓機構(TTF)或JKM),因此這些定價假設在預測未來 收入時也具有相關性。*布倫特原油價格源於對全球供需的長期看法,建立在該行業過去的經驗基礎上,並與外部來源一致。價格根據產品的性質和質量根據溢價和折扣進行調整。布倫特原油價格預估考慮了氣候政策的風險,以及行業投資和成本趨勢等其他因素。社會將如何應對氣候挑戰存在重大不確定性 ; 伍德賽德和S的定價假設反映了一種最佳估計 情景,即全球政府追求脱碳目標以及能源安全和 經濟發展等其他目標。與碳定價一樣,伍德賽德 將繼續監測這種不確定性,並將在過渡到低碳 經濟的過程中相應地修訂其石油定價假設。在籌備工作的基礎上,氣候變化和能源過渡一節提供了有關氣候變化風險的進一步信息。截至2023年12月31日的年度使用的名義布倫特原油價格(美元/桶)為: 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. 長期油價以2026年起的70美元/桶(2022年實際價格)為基礎,從2026年起以2.0%. 2. 長期油價以2025年起的70美元/桶(2022年實際價格)為基礎,價格從2025年起以2.0%的速度上漲。 截至2022年12月31日的年度的 價格(美元/桶)為: 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. 長期油價以2025年起70美元/桶(2022年實際價格)為基礎,從2025年起價格將上漲2.0%. 4. 長期油價以2024年起65美元/桶(2022年實際價格) 為基礎,從2024年起漲幅為2.0%. 伍德賽德能源集團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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財務報表附註B.截至2023年12月31日的年度的生產和增長資產B.6截至2023年12月31日的年度商譽百萬美元 截至2023年1月1日的 賬面金額 4,614對購買價格分配的調整1 55不匹配2 (477)轉移到持有以待出售的資產3 (197)截至2023年12月31日的賬面金額 4,472累計減值 (477)截至2023年12月31日的賬面淨額 3,995截至2022年12月31日的賬面金額 3,995通過業務合併的賬面金額1 4,614在2023年12月31日的賬面金額 Cost 4,472累計減值 (477)截至2022年1月1日的賬面淨額 3,995合併業務的 -收購賬面金額 合併2022 4,614於2022年12月31日 Cost 4,614累計減值 -賬面淨值 4,614 1. 有關業務組合的詳情請參閲附註B.5。2. 減值詳情見附註B.4。3. 有關出售斯卡伯勒合資公司的詳情,請參閲附註B.8。確認和計量商譽最初按成本計量,隨後按成本減去任何累計減值損失計量。就減值測試而言,於業務合併中收購的商譽自收購日期起分配予S集團的每一單位或不超過 一組預期將受惠於合併的經營分部,而不論被收購方的其他資產或負債是否已轉讓予該等單位。如果商譽已分配給CGU,且該單位內的部分業務已被處置,則在確定處置損益時,與被處置業務相關的商譽計入該業務的賬面金額。商譽不會攤銷,但將至少每年評估一次減值,如果事件或情況變化表明商譽可能減值,則會更頻繁地評估商譽。主要估計及判斷(A)於向S集團分配商譽時,須作出商譽分配判斷,而該等商譽預期將受惠於業務合併的協同效應。商譽分配詳情見附註B.4。B.7重大生產和增長資產收購Sangomar SAGE收購遠塞內加爾RSSD SA於2021年7月7日,伍德賽德完成收購Far塞內加爾RSSD SA在RSSD合資企業中的權益(Sangomar開發區13.67%的權益和剩餘RSSD評估區15%的權益),收購總價為2.12億美元。這筆交易被計入資產收購。高達5500萬美元的額外付款取決於未來的大宗商品價格和第一批石油的時機。或有付款最早於2027年12月31日終止,自出售第一批石油起計三年,或有付款總額為5500萬美元。Sangomar的第一個石油目標是於2024年年中,本集團已將額外付款確認為截至2023年12月31日止年度的撥備。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,或有付款根據本集團S會計政策作為或有負債入賬。截至2021年12月31日,伍德賽德持有Sangomar開發區82%的權益(2020年:68.33%),以及剩餘RSSD評估區的90%權益(2020年:75%)。收購資產及負債 假設於收購日期收購的可識別資產及負債包括交易成本如下:百萬美元石油及天然氣物業 205勘探及評估 7現金收購 3應付款 (13)淨額 假設其他資產及負債於收購 10收購時總可識別淨資產 212收購現金流量 212美元購買現金對價 212交易成本 -總收購對價 212淨額 收購 212現金流出關鍵估計及判斷(A)收購判斷需要性質以確定交易是收購資產還是業務合併。Sangomar項目處於開發的早期階段,沒有能夠將投入轉化為產出的實質性進程,因此2021年的收購被視為資產收購。伍德賽德能源集團有限公司137


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財務報表附註B.截至2023年12月31日止年度的生產及增長資產B.8出售資產(A) 斯卡伯勒合營公司於2023年8月8日本集團與LNG Japan訂立買賣協議,出售10%的股份非經營性參股斯卡伯勒合資企業 。於二零二三年十二月三十一日,本集團已將澳大利亞分部內Scarborough合資企業10%權益的賬面價值8.23億美元重新分類為待售資產。9400萬美元的負債已重新歸類為與持有待售資產直接相關的負債。於重新分類為持有待售時,並無發生資產減值。以下資產和負債於2023年12月31日被重新分類為持有待售資產 :分類為持有待售資產的百萬美元資產 Inventory 4石油和天然氣資產 618租賃資產 3商譽 197其他資產 1持有待售資產 823與持有待售資產直接相關的負債  Payables (26)遞延税收負債 (61)租賃負債 (7)與持有待售資產直接相關的總負債 (94)購買價為5億美元, 可調整。出售所得款項總額預計將超過歸類為持有待售的資產及負債的賬面淨值,因為液化天然氣日本將自2022年1月1日起向本集團償還其應佔的斯卡伯勒項目支出。在特定情況下,第一批貨物的延誤或成本超支可能導致伍德賽德向LNG日本支付最高5000萬美元。交易預計將在2024年第一季度完成。交易的完成還有待西澳大利亞州政府的其餘批准。除上述事項外,由於更改持有待售基準而導致遞延税項負債減少 ,導致於截至2023年12月31日止年度確認税項優惠7800萬美元。確認和計量本集團將資產和負債歸類為持有待售資產和負債,前提是資產和負債的賬面價值將主要通過出售而不是繼續使用來收回。該等被歸類為持有待售的資產和負債,按其賬面值和公允價值減去處置成本中較低者計量。處置成本是指直接歸因於出售的增量成本,不包括財務成本和所得税支出。持有待售分類的標準僅在出售可能性很高且資產目前狀況可供出售的情況下才被視為符合。完成銷售所需的操作 應表明不太可能對銷售進行重大更改或撤回出售決定。管理層必須承諾銷售,預計自分類之日起一年內完成。資產一旦被歸類為持有待售,就不會折舊或攤銷。分類為待售資產和負債在財務狀況表中作為流動項目單獨列報。資產及負債 除為斯卡伯勒合營公司重新分類為待售資產及負債外,本集團已將西北大陸架船隻的300萬美元重新分類為持有待售資產。不存在與西北大陸架船舶相關的已確認負債。主要估計及判斷(A)根據美國會計準則第136/國際會計準則第36號進行商譽分配資產減值,如商譽已分配予一個CGU,而該實體處置該單位內的一項業務,則在釐定出售損益時,與被處置業務相關的商譽應計入該業務的賬面價值,並按已處置業務及保留部分CGU的相對價值計量。冥王星-斯卡伯勒CGU包括2022年與必和必拓合併分配的商譽。需要判斷以確定分配給正在出售的斯卡伯勒資產中10%參與權益的商譽金額。本集團使用庫存股內冥王星和斯卡伯勒資產的公允價值計量作為在冥王星和斯卡伯勒資產之間分配商譽的基礎。與正在出售的Scarborough資產的參與 權益相關的商譽是根據按比例出售的參與權益與保留的參與權益確定的。138年報2023年


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B.8資產處置(續)(B)於2021年11月15日出售列車2本集團與Global Infrastructure Partners(GIP)訂立買賣協議,出售49%的股權非經營性參與冥王星列車2號合資企業的權益。於二零二一年十二月三十一日,本集團將冥王星列車2號49%權益的賬面值 重新分類為持有以待出售的資產。並無與持有待售資產相關的已確認負債。交易於二零二二年一月十八日完成,本集團S參與的權益由100%減至51%。本集團於截至2022年12月31日止年度的初步銷售税前收益為4.27億美元。該安排要求GIP自2021年10月1日起為其49%的資本支出提供資金,並代表集團額外支付8.22億美元的建設資本支出。如果發生的資本支出總額低於58億美元,GIP將向Woodside支付相當於支出不足49%的額外金額。在成本超支的情況下,伍德賽德將為S在超支中的GIP份額提供高達8.22億美元的資金。推遲預期投產 將導致Woodside在某些情況下向GIP付款。這些安排包括規定,GIP將因承擔高於商定基線的額外範圍1排放責任而獲得補償,並在關鍵監管批准的狀態發生重大變化時將其49%的權益回售給伍德賽德。鑑於判斷是用來確定收到的對價的,集團需要在每個報告期重新計量可變對價。於2023年12月31日,變動代價已重新評估,並無確認重估收益或虧損(2022年:重估收益確認為其他收入7,100萬美元,其他負債相應減少)。來自GIP的剩餘未償還資金的公允價值已從其他負債中扣除,並將在未來確認為石油和天然氣資產。主要估計和判斷(A)出售Train 2鑑於安排包括:如果關鍵監管環境審批的狀況發生重大變化,GIP將其49%的權益回售給Woodside的條款,以及Woodside需要為高達8.22億美元的GIP和S股份提供資金的要求在成本超支的情況下, 需要判斷以確定出售Train 2是否構成出售,以及交易價格的一部分是否應被視為可變對價。考慮到買賣協議中包含的各種條件,判決被用來確定出售2號列車構成出售。本集團確定,由於49%權益的控制權於完成日期移交給GIP,因此發生了出售。控制權被確定為指導使用並獲得關聯權益的基本上所有經濟利益的能力。判斷是用來確定與所收到的審議有關的情況是否極有可能不會發生重大逆轉。本集團根據建設資本開支成本概況、開發時間表以及評估任何可能導致重大逆轉的事件的可能性和影響,估計可變因素 。已應用可變 對價的約束性估計,導致截至2022年12月31日的年度的初步銷售税前收益為4.27億美元。變動代價於每個報告期重新計量 ,並於綜合損益表中確認任何變動。於二零二三年十二月三十一日,變動代價已重新評估,並無確認重估收益或虧損(2022年:重估收益確認為其他收入7,100萬美元)。伍德賽德能源集團有限公司139


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財務報表附註C.截至2023年12月31日止年度的債務及資本本節闡述本集團於報告期末的現金、債務及資本狀況,包括(如適用)適用的會計政策及作出的主要估計及判斷。C. 債務和資本C.1 現金和現金等價物 第141 C.2 有息負債和融資安排第141 C.3 出資股權第143 C.4 其他準備金第143頁主要財務和資本風險本節資本風險管理集團財務部負責S集團的資本管理,包括現金、債務和股權。資本管理旨在確保有安全、具成本效益及靈活的資金供應,以滿足S集團的營運及資本開支要求。本集團維持穩定的資本基礎,以實現其增長目標,同時保持靈活的資本結構,允許進入一系列債務和股權市場,以利用和償還資本。紅利再投資計劃(DRP)在2003年的年度股東大會上得到了股東的批准,以便根據需要啟動,為未來的增長提供資金。DRP於2019年重新啟動,並於2023年2月27日被董事會暫停。一系列財務指標受到監控,包括槓桿率和現金流槓桿,以及財政部政策違規和例外。流動資金風險管理流動資金風險源於本集團的金融負債及S其後履行其到期償還金融負債的責任的能力。管理本集團的流動資金狀況,以確保有足夠的流動資金以及時及具成本效益的方式履行其財務承諾。本集團不斷檢討S集團的流動資金狀況,包括現金流量預測,以決定預測流動資金狀況及維持適當的流動資金水平。於2023年12月31日,本集團共有77.9億美元(2022年:102.39億美元)可供支配的未提取貸款及現金。附註C.2披露了有息負債的到期日概況,附註D.4披露了貿易和其他應付款項,附註D.7披露了租賃負債。本集團可獲得的融資安排在附註C.2中披露。利率風險管理利率風險是指S集團財務狀況因市場利率變化而發生波動的風險。本集團對市場利率變動風險的風險敞口主要涉及浮動利率金融工具,包括長期債務、現金及短期存款。本集團 通過維持固定和浮動利率債務的適當組合來管理其利率風險。為管理固定利率債務與浮動利率債務的比率,本集團可訂立利率互換協議。本集團持有利率掉期以 對衝與6億美元銀團融資相關的利率風險。有關進一步詳情,請參閲附註C.2和D.6。於報告日期,本集團面臨各種未於現金流量對衝中指定的基準利率,主要是現金及現金等價物的16.05億美元(2022年:61.43億美元)、計息負債(不包括交易成本)的零利率(2022年:8300萬美元)、其他金融資產的零利率(2022年:1.67億美元)及跨貨幣利率互換的零利率 (2022年:500萬美元)。有擔保隔夜融資利率(SOFR)合理可能的變化(+2.0%/-2.0%(2022:美元倫敦銀行同業拆息(美元LIBOR)+1.5%/-1.5%)),在所有變量保持不變的情況下,不會對集團S權益或當期損益表產生重大影響。期內,本集團已完成將其金融負債由美元倫敦銀行同業拆息轉為SOFR。截至二零二三年十二月三十一日止年度的過渡並未對本集團造成重大影響。140 2023年年報


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財務報表附註C.截至2023年12月31日止年度的債務及資本C.1現金及現金等價物 2023年 2022百萬美元 百萬美元現金及現金等價物 銀行現金 1,198 1,222定期存款 542 4,967限制性現金 -12現金及現金等價物 1,740 6,201確認及計量現金及現金等價物綜合財務狀況表內現金及現金等價物包括銀行現金及原始到期日為三個月或以下的短期存款。現金和現金等價物在合併財務狀況表中按面值列示。沒有法律或合同安排限制的現金和現金等價物(2022年:1200萬美元)。外匯風險下表概述了S集團按貨幣劃分的現金及現金等價物。 2023年 2022百萬美元 百萬美元 1,480 5,886澳元 112 182其他 148 133現金及現金等價物總額 1,740 6,201 C.2有息負債及融資安排流動性 雙邊 銀團中期貸款 設施JBIC貸款美國債券債券總額百萬美元 截至2023年1月1日 截至2023年1月1日 -(5)591 83 4,084 385 5,138贖回1 --(83)公允價值調整和外匯 匯率變動 ---16 16交易成本資本化和 攤銷 (1)(1)3-3-4賬面價值2023年12月31日 (1) (6)594-4,087 200 4,874 Current2 (1)(2)(3)-(3)-(9)非流動 -(4)597-4,090 200 4,883賬面價值在2023年12月31日 (1)(6)594-4,087 200 4,874截至2022年12月31日的未支取餘額  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償還1 --(83)-(200)(283)公允價值調整和外匯 兑換 移動 ---(7)(7)已資本化及 攤銷的交易成本 -(1)(4)-3-(2)於2022年12月31日的賬面金額 -(5)591 83 4,084 385 5,138 Current -(2)(3)83(3)185 260非流動 -(3)594-4,087 200 4,878於2022年12月31日的賬面金額 -(5)591 83 4,084 385 5,138 1.計入綜合現金流量表的融資活動內的現金流量。2.餘額涉及將在未來12個月內攤銷的資本化成本。這一餘額已重新歸類為其他資產(流動),以便在財務狀況表中列報。確認及計量所有借款均按公允價值減去交易成本初步確認。借款隨後按攤銷成本入賬。收到的所得款項與贖回金額之間的任何差額均按實際利息法於借款期間的收益 表中確認。被指定為對衝項目的借款按經調整的攤餘成本計量,以記錄在公允價值對衝中對衝的風險的公允價值變化。 被對衝項目的公允價值風險的變化導致記錄1600萬美元的虧損(2022年:收益700萬美元),以及600萬美元的虧損記錄在對衝工具(2022年:虧損700萬美元)。所有債券、票據和融資工具均受限制未來擔保借款的各種契約和負承諾的約束,但受若干允許的留置權例外情況的限制。在本報告所述期間,任何時候都沒有違反公約或消極承諾。伍德賽德能源集團有限公司141


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財務報表附註C.2023年12月31日終了年度的債務和資本C.2有息負債和融資安排(續)公允價值計息負債的賬面值與其公允價值大致相同,S集團無抵押債券及中期票據除外。無擔保債券的賬面價值為40.87億美元(2022年:40.84億美元),公允價值為39.36億美元(2022年:38.52億美元)。中期票據的賬面金額為2億美元(2022年:3.85億美元),公允價值為1.88億美元(2022年:3.72億美元)。公允價值根據未來本金和利息現金流量的現值計算,按報告日期的市場利率貼現,並在公允價值層次上被歸類為第一級。如果這些現金流為外幣,現值按報告日的外匯現滙匯率折算為美元。本集團對S的還款義務保持不變。外匯風險所有有息負債均以美元計價,不包括2023年12月結算的1.75億瑞士法郎中期票據。計息負債到期日概況下表顯示與S集團計息負債相關的合同未貼現現金流量,代表本金和利息。這些數字不一定與綜合財務狀況表中披露的數額相符。2023年 2022百萬美元 百萬美元到期付款日期: 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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財務報表附註C。截至二零二三年十二月三十一日止年度之債務及資本C. 3分擔權益確認及 計量已發行股本普通股分類為權益,並按已收代價價值入賬。發行股份之成本於股本中列作所得款項之扣除(扣除税項)。保留股份保留股份 是集團自身的權益工具,用於員工股份支付安排或股息再投資計劃(DRP)。’於二零二三年二月二十七日暫停。該等股份已從權益中扣除。於收益表內並無就購買、出售、發行或註銷本集團本身之股本工具確認收益或虧損。’(a)已發行及繳足股份股份數目百萬美元截至二零二三年十二月三十一日止年度 期初結餘1,898,749,771 29,001於二零二三年十二月三十一日之金額1,898,749,截至二零二二年十二月三十一日止年度期初結餘969,631,826 9,409股以23. 14美元發行的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美元收購BHPP 2 914,768,948 19,265與發行股份有關的交易成本—(5)於二零二二年十二月三十一日的金額 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結餘962,225,814 9,297股以19.03美元發行的DRP非普通股(2020年末期股息)1,354,072 26股以 14.21美元發行的DAP非普通股(二零二一年中期股息)6,051,940 86於二零二一年十二月三十一日之金額969,631,826 9,409 1。       –         –  –   有關為存保計劃發行的普通股,作為二零二一年末期股息的一部分。集團購買了 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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財務報表附註D.截至2023年12月31日止年度的其他資產及負債本節 述及報告期結束時的其他資產及負債狀況,包括適用的會計政策及作出的主要估計及判斷。D. 其他資產和負債D.1 分部 資產和負債頁145 D.2 應收賬款頁145 D.3 庫存頁145 D.4 Payables頁146 D.5 撥備頁146 D.6 其他金融資產和負債頁第148 D.7 租賃頁第151頁關鍵財務 和資本風險本節中的信用風險管理信用風險是指交易對手無法履行其在金融工具或客户合同下的付款義務,從而導致本集團財務損失的風險。信貸風險來自本集團的金融資產,包括貿易及其他應收賬款、應收貸款及銀行及金融機構存款。本集團主要通過與具有投資級信用評級的交易對手進行交易來管理其應收貿易賬款和金融工具的信用風險。在與低於投資級信用評級的交易對手進行交易時,獲得了足夠的財務保障,以減輕財務損失的風險。 希望以無擔保信用條款進行交易的客户必須遵守信用評估程序。應收賬款餘額是持續監測的。因此,本集團對S的壞賬敞口並不重大。本集團對S的最高信貸敞口以其金融資產的賬面金額為限。客户信用風險由財務部管理,受制於本集團S制定的客户信用風險管理政策、程序和控制 。客户的信用質量是根據各種信用指標進行評估的,包括其信用評級,並根據這種評估確定個人信用額度和要求。定期監控未償還的客户應收賬款。於2023年12月31日,本集團有十九個客户(2022年:十九個客户)各自欠本集團超過1,000萬美元,約佔產品相關貿易應收賬款的82%(2022年:79%)。 根據產品的不同,標準結算期限為發票或提單日期起計7至30天。本集團考慮初步確認資產時出現違約的可能性,以及信用質量是否持續出現重大折舊。信用質量的顯著下降被定義為債務人在支付合同付款方面逾期30天以上。應收貿易賬款(包括租賃應收賬款)和合同資產的信貸損失是採用簡化辦法確定的,並按與終身預期損失相等的數額計量。在簡化方法下,損失準備金和預期損失率的確定納入了過去的經驗和前瞻性信息,包括市場需求和前瞻性利率的前景。其他金融資產的違約被認為是交易對手未能在到期後60天內按合同付款。於2023年12月31日,本集團計提信貸損失準備金為零(2022年:零)。於2023年12月31日後,已收到產品相關貿易應收賬款餘額的97%(2022年:99%),金額為8.85億美元(2022年:10.67億美元)。銀行結餘產生的信貸風險由財務處根據S集團的政策進行管理。本集團不時將資金作為短期存款存放於具有投資級信用評級的信譽良好的金融機構 。於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,本集團內並無重大信貸風險集中,金融工具分散於多家金融機構,以將交易對手違約風險降至最低。金融機構信用風險的最大風險敞口由所有現金存款加上應計利息、銀行賬户餘額和衍生資產的公允價值之和表示。集團S交易對手信用政策根據基於交易對手S信用評級的批准信用額度,限制了對商業銀行和投資銀行的風險敞口。144份2023年年報


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財務報表附註D.截至2023年12月31日止年度的其他資產及負債D.1分類資產及負債2023年 2022百萬美元 百萬美元(A)分類資產 澳大利亞 31,602 31,240國際 17,923 18,084營銷1 835 182企業/其他1 5,001 9,815 55,361 59,321 2023 2022美元(B) 分類負債 澳大利亞2 7,833 7,552 International 2,624 2,677營銷1 751 561企業/其他1,983,404 20,191 22,194 1.由於這一變化,截至2023年12月31日,營銷部門報告的租賃資產為5.39億美元,租賃負債為6.77億美元。這一變化對收入和支出的影響不是實質性的 。2.對2022年的比較進行了修訂,以反映合併後澳大利亞與公司/其他部門之間公司間負債的適當分配。由於這一變化,5.52億美元已重新歸類到 公司/其他部門。有關S集團各分部的描述,請參閲附註A.1。公司/其他資產主要包括現金和現金等價物、遞延税項資產和租賃資產。公司/其他負債主要包括計息負債、遞延税項負債和租賃負債。D.2應收賬款2023 2022百萬美元 百萬美元(A)應收賬款(當前) 貿易應收賬款1 963 1,067其他應收賬款1 456 381貸款 應收賬款 73 76應收租賃 24 35應收利息 1 19 1,517 1,578(B)應收賬款(非流動) 其他應收賬款 21 75應收貸款 771 724租賃 應收賬款 47 46 839 845 1.免息及清償期限通常為14至30天。 確認及計量應收賬款初步按美國會計準則第15章/國際財務報告準則第15號與客户訂立的合約收入釐定的交易價格確認。其他應收賬款初步按公允價值確認。滿足合同現金流和業務模式測試的應收賬款隨後按攤銷成本減去壞賬準備計量。無法收回的金額使用預期損失減值模型確定。定期評估可回收性和減值。先前註銷金額的後續收回在綜合損益表中記入其他 費用。某些不符合合同現金流和業務模式測試的應收款隨後按公允價值計量(見附註D.6)。本集團的S客户須按約定的付款條件 付款。根據產品的不同,結算期限為自發票或提單之日起7至30天,客户通常會按時付款。報告期末並無重大逾期產品相關貿易應收賬款(2022年:無)。公允價值貿易和其他應收賬款的賬面價值接近其公允價值。外匯風險本集團於2023年12月31日以美元以外貨幣(主要為澳元)持有3.05億美元應收賬款(2022年:1.74億美元)。應收貸款於2020年1月9日,Woodside Energy Finance(UK)Ltd與Petrosen(塞內加爾國家石油公司)簽訂了擔保貸款協議,將提供至多4.5億美元,用於資助Sangomar項目成本。貸款的最長年期為12年,每半年償還一次貸款將於RFSU後12個月或2025年6月30日(以較早者為準)開始。 於2023年12月31日,應收貸款的賬面金額為4.35億美元(2022年:4.08億美元),接近其公允價值。應收貸款餘額應由非控股權益支付。D.3庫存2023 2022百萬美元 百萬美元(A)庫存(當前) 石油產品 運輸貨物 41 95成品庫存 93 103倉庫商店 和材料 476 480碳信用1 6-616 678(B)庫存(非當前) 倉庫商店和材料 3 11碳信用1 117 54 120 65 1.庫存 包括以前在其他資產(非流動)中列出的碳信用。2022年的數額已重新分類,在相同的基礎上列報。確認和計量庫存包括碳氫化合物庫存、消耗品供應、維護備件和碳信用,預計將用於抵消未來的排放。存貨按成本和可變現淨值中的較低者計價。成本按加權平均數釐定,包括直接成本及固定及變動生產管理費用(如適用)的適當部分。被確定為陳舊或損壞的庫存減記為可變現淨值,即估計銷售價格減去銷售成本。伍德賽德能源集團有限公司145


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財務報表附註D.截至二零二三年十二月三十一日止年度的其他資產及負債D. 4應付二零二三年二零二二年美元m 美元貿易及其他應付款項11,655 2,029應付利息269 65 1,724 2,094 1.免利息及一般按30日期限結算。   2.有關計息負債的詳情載於附註C.2。 確認及 計量貿易及其他應付款項按攤銷成本列賬,並於報告期末前收到貨品及服務時確認(不論有否向本集團發出發票)。公平值應付款項的賬面值 與其公平值相若。外匯風險於二零二三年十二月三十一日,本集團以美元以外貨幣(主要為澳元)持有5. 34億元(二零二二年:6. 57億元)應付款項。 本集團於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應付款項結餘於十二個月內到期償還。’D.5條文恢復1僱員福利虧損性合約其他合計百萬美元截至2023年12月31日止年度 2023年1月1日6,253 517—409 7,179條文變動664 5—(128)541現值貼現237——237於2023年12月31日的賬面值7,154 522—281 7,957當前1,011 351—144 1,506       非流動6,143 171—137 6,451賬面淨值7,154522—2817,957截至二零二二年十二月三十一日止年度於二零二二年一月一日2,218 286 214 106 2,824通過業務合併進行的收購2 4,310 329—165 4,804經費變動(382)(98)(216)137(559)現值貼現解除107—21110於二零二二年十二月三十一日的賬面值6,253517— 4097,179流動575 331—313 1,219非流動5,678 186—96 5,960賬面淨值6,253 517—409 7,2023年撥備變動的原因是估計數增加11.11億美元,增加2.37億美元,被所用撥備4.47億美元抵消。            估計數的變化是由於新活動、成本和拆除範圍假設的修訂以及費率上升,得到最新 估計數和基準的支持,以及所有資產的非預期值方法的一致性。2.有關業務合併的詳細信息,請參閲附註B.5。‘’  確認及計量撥備於本集團因過往事件而承擔 現有責任(法定或推定),履行該責任可能需要包含經濟利益的資源流出,且能夠可靠估計 責任金額時確認。恢復撥備於責任產生期間首次確認。恢復活動的性質包括拆除設施、廢棄水井和恢復受影響地區。 恢復撥備每年更新,相應變動則於相關勘探及評估資產或油氣資產確認,或就無相應資產的晚期項目支銷。隨着時間的推移, 負債將根據適合於負債固有風險的税前貼現率增加現值。貼現的解除記錄為融資成本中的增值費用 。石油及天然氣物業資本化之賬面值按相關資產之可使用年期折舊(參閲附註B. 3)。與過去操作導致的現有條件相關且 沒有未來經濟利益的發生成本均記作支出。146年度報告2023


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財務報表附註D.截至二零二三年十二月三十一日止年度之其他資產及負債D. 5撥備(續) 僱員福利撥備乃就截至報告期末因僱員提供服務而累積的僱員福利作出。這些福利包括工資、薪金、年假和長期服務假。與僱員提供服務有關的負債,預期不會於僱員提供相關服務的期末後一年內全部清償,則確認為長期僱員福利。’主要估計及 判斷(a)恢復責任本集團估計海上油氣平臺、海上及陸上生產設施、油井及管道在資產或設施開發及 建設的不同階段的未來退役及修復成本。在許多情況下,資產退役要在未來許多年後才發生。本集團的恢復責任基於遵守相關法規的要求, 不同司法管轄區各不相同。’例如,澳大利亞的法規要求海外資產完全移除,除非得到監管機構的批准, 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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財務報表附註D.截至二零二三年十二月三十一日止年度之其他資產及負債D. 5撥備(續)  (b)虧損性合約虧損性合約撥備評估要求管理層就合約的不可避免成本及預期經濟利益作出若干估計。 該等估計需要管理層作出重大判斷,且受風險及不確定性影響,因此經濟狀況的變動可能影響該等假設。於二零二三年十二月三十一日,Corpus Christi合約為正值,因此現時並無虧損 (二零二二年:無虧損合約撥備)。  主要與銷售價與購買價之間的差額收窄有關的假設變動可能導致合約日後變得繁重。用於 釐定於二零二三年十二月三十一日的現值的假設載列如下:貼現率  – 税前無風險美國政府債券利率為4.04%(2022年:4.10%)。 液化天然氣的定價和預測銷售和購買價格受許多價格標記的影響。價格假設基於測量日期的最佳市場信息,並基於對全球供應和需求的短期和長期觀點 ,建立在行業以往經驗的基礎上,並與外部來源保持一致。預測銷售與天然氣樞紐價格(所有權轉讓工具(TTF))掛鈎,預計實際銷售將發生,並納入已知的 銷售定價信息1。長期天然氣銷售價格是在集團S布倫特原油價格預測的基礎上估計的。預計購買價格與預計進行實物購買的美國天然氣樞紐價格(Henry Hub(HH))掛鈎。2023年12月31日使用的名義TTF、布倫特原油價格和HH天然氣價格為:2024年2025202620272028 TTF(美元/MMBtu) 13.9 14.28.88.99.1布倫特(美國/桶) 82 80767779?HH(美國/MMBtu) 3.4 3.53.53.53.63 1. 對於承諾量,已採用合同定價。2. 長期油價從2026年起以70美元/桶(2022年實際價格)為基礎,價格從2026年起以2.0%. 3. 長期天然氣價格以3.2MMBtu/MMBtu(2022年實際價格)和3.8MMBtu/MMBtu(2022年實際價格)為基礎所有長期價格都上調了2.0%。D.6其他金融資產和 負債 2023 2022百萬美元 美元其他金融資產 金融公允價值工具通過 損益 衍生金融工具指定 作為對衝 248 207其他金融資產 53 22攤銷成本金融工具 對衝抵押品(包括利息) -509其他金融資產 -30通過 其他全面收益 其他金融資產 28 29其他金融資產 329 797流動 209 677非流動 120賬面淨額329 797其他金融工具金融工具按公允價值透過 損益 衍生金融工具指定 作為對衝 74 721嵌入衍生工具 35-其他金融負債總額 109 721 Current 67 654非流動 42 67賬面淨值 109 721確認及計量須作暫定定價調整的其他金融資產及負債初步按交易價格確認,其後按公允價值按綜合收益表確認的變動計量。衍生金融工具在合資格對衝關係內指定的衍生金融工具於訂立合約當日按公允價值初步確認。對於被指定為公允價值對衝的關係,衍生工具的後續公允價值變動在綜合收益表中確認。對於被指定為現金流量對衝的關係,對衝有效部分衍生工具 的後續公允價值變動在其他全面收益中確認並累計在權益準備金中;無效部分的公允價值變動立即在綜合收益表中確認。套期保值的成本已從套期保值安排中分離出來,並遞延至其他全面收益,並在權益準備金中累積。當套期保值項目影響損益時,權益中的累計金額重新分類到綜合收益表中。148 2023年年報


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財務報表附註D.2023年12月31日終了年度的其他資產和負債D.6其他金融資產和負債(續)衍生金融工具(續)套期保值有效性是在套期保值關係開始時確定的,並通過定期的前瞻性有效性評估來確定,以確保被套期保值敞口和套期保值工具之間存在經濟關係。本集團使用假設衍生工具方法評估在每項對衝關係中指定的衍生工具在抵銷對衝風險的現金流變動方面是否一直有效,並預期會有效。當對衝工具的指定組成部分價值按絕對值計算的累計變動超過可歸因於對衝風險的對衝風險的價值變動時,確認無效。如果交易的時間與最初估計的時間不同,如發貨延遲或預測銷售時間發生變化,則可能會出現無效。如果大宗商品掉期定價條款與收入合同的定價條款不完全匹配,也可能出現這種情況。公允價值除本附註所載其他金融資產及其他金融負債外,並無按公允價值列賬的重大金融資產或金融負債。 商品衍生金融工具的公允價值根據可見報價遠期定價及掉期模式釐定,並在公允價值層次上列為第二級。最常用的估值技術 包括使用現值計算的遠期定價和掉期模型。這些模型納入了各種信息,包括交易對手的信用質量和標的商品的遠期利率曲線。利率互換的公允價值是根據每份合約的到期日的估計未來現金流量,使用報告日期的類似工具的市場利率進行折現計算的,並在公允價值層次上被歸類為2級。外匯遠期合約的公允價值是根據報告日期的遠期匯率報價和基於各自貨幣的高信用質量收益率曲線計算的現值來確定的,在公允價值層次上被歸類為第二級。其他金融資產及其他金融負債的公允價值主要根據可見報價遠期定價釐定,並在公允價值體系中主要分類為第二級。嵌入商品衍生品在公允價值層次上被歸類為第三級,沒有市場可觀察到的投入。外匯衍生金融工具包括以澳元計價的外匯遠期合約。本集團並無以美元以外貨幣計價的重大其他金融資產及負債。於期內,本集團進行了以下對衝活動 :*於2023年12月31日,本集團以每桶平均價格約75.7美元對2024年產量約29.3百萬桶進行對衝。*通過使用外匯遠期合約,本集團就斯卡伯勒開發項目下預計將產生的部分澳元資本支出對其澳元兑美元匯率進行了對衝。*2022年,集團放置了5.06億美元 (不包括利息)作為石油對衝頭寸的抵押品,以降低交易對手的信用風險敞口。抵押品於2023年退還集團。*透過使用外匯遠期合約,本集團亦就已到期的澳元税款對美元匯率進行對衝。伍德賽德能源集團有限公司149


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財務報表附註D.截至二零二三年十二月三十一日止年度之其他資產及負債D. 6其他財務資產 及負債(續)套期保值活動(1999年)  2023 2022石油互換(現金流量套期)(百萬美元)(14)(114)名義數額(百萬桶)129 18到期日二零二四年二零二三年對衝比率1:11:1加權平均套期保值率(美元/百萬桶)76 79 HH Corpus Christi商品掉期(現金流量套期)(百萬美元)(44)(TBtu)1 38 58到期日2024—2025 2023—2024套期保值比率1:1 1:1加權平均套期保值率(美元/MMBtu)4 4 TTF Corpus Christi商品互換(現金流量套期)(百萬美元)181(469)名義數額(TBtu)1 32 50到期日2024—2025 2023—2024對衝比率1:11:1加權平均套期保值率(美元/MMBtu)18 16利率互換(現金流量套期)(百萬美元)(百萬美元)1 600 600到期日2027 2027對衝比率1:1 1:1加權平均套期保值利率1.7% 1.7%跨貨幣利率掉期(現金流量和公允價值套期)(百萬美元)—5名義數額(瑞士法郎)1—175到期日—2023對衝比率—1:1三個月美元LIBOR加權平均對衝利率—+2.8%外匯遠期(現金流量套期)(百萬美元)8(澳元$m)1 1,834 1,037到期日2024—2025 2023—2025對衝比率1:1 1 1:1加權平均對衝比率(澳元:美元)0.68 0.68 1.                                        名義金額與現金流量對衝準備金中包含的對衝項目未變現數量有關。對衝無效虧損1,500萬美元 (2022年:7,200萬美元虧損)已於損益中確認。利率基準改革全球正在對主要利率基準進行根本性改革,包括以替代幾乎無風險的利率取代部分銀行同業拆息(IBOR)(簡稱IBOR改革改革方案)。  ‘’2020年,美聯儲宣佈,為期三個月, 6個月的LIBOR將逐步取消,最終 在2023年6月之前被取代。本集團就其金融工具面臨的同業拆息風險,該等風險受該等市場措施的一部分影響。期內,本集團已將其金融負債由美元倫敦銀行同業拆息(美元LIBOR)過渡至SOFR。截至二零二三年十二月三十一日止年度,本集團多項金融負債由美元倫敦銀行同業拆息過渡至SOFR並無對本集團造成重大影響。’嵌入式商品衍生工具 於二零二三年,本集團與Perdaman訂立經修訂長期天然氣買賣合約(GSPA),先決條件於年內達成,其中銷售價格的一部分與尿素價格掛鈎。該合約 已評估為包含一項內含商品衍生工具,該衍生工具須分開並按公平值計入損益確認。嵌入式衍生工具於2023年12月31日的賬面值為淨負債 3,500萬元(2022年12月31日:無)。衍生工具於各報告日期根據該日之尿素價格重新計量至公平值。於2023年12月31日,未變現虧損3,500萬元已 通過其他開支確認。150年度報告2023


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財務報表附註D.截至二零二三年十二月三十一日止年度之其他資產及負債D. 6其他財務資產 及負債(續)套期保值活動(1999年)主要估計及判斷(a)嵌入式商品衍生工具Perdaman嵌入式衍生工具之公平值乃採用蒙特卡洛模擬模型估計。該評估要求 管理層對模型輸入進行某些假設,包括預測現金流量、貼現率、信貸風險和波動性。該等假設需要管理層作出重大判斷,並受風險及不確定性影響。嵌入式衍生工具的現值 使用以下假設進行估計。• 通貨膨脹率為2.5%。–• 貼現率– 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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財務報表附註D.截至二零二三年十二月三十一日止年度之其他資產及負債D. 7租賃(續) 確認及計量當訂立合約時,本集團會評估該合約是否包含租賃。當本集團有權直接使用不可替代的已識別資產,並在整個使用期間內從使用該資產獲得 絕大部分經濟利益時,即產生租賃。本集團確認之租賃主要與液化天然氣船舶、物業及鑽機有關。本集團將租賃分開, 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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財務報表附註D.截至二零二三年十二月三十一日止年度之其他資產及負債D. 7租賃(續)關鍵 估計及判斷(a)控制判斷須透過評估本集團是否有權指導使用已識別資產及從使用該資產獲得絕大部分經濟利益,以評估合約於開始時是否為租賃或包含租賃。(b)租賃期評估租賃期及是否包括選擇性延長及終止期時須作出判斷。選擇權期僅在確定租賃期時才包括在租賃期開始時,當它們合理確定將被行使時。租賃期於情況發生重大變動時重新評估。在此基礎上,可能的額外租賃付款金額為20億美元(2022年:23. 23億美元) 並未計入租賃負債的計量。(c)共同安排的利益需要作出判斷以確定本集團在共同經營內的租賃合同的權利和義務,以評估租賃負債 是按總額(100%)確認還是按本集團在共同經營中的參與權益的比例確認。’’此包括評估租賃安排是否包含與合營經營的分租。(d)貼現率 須作出判斷以釐定貼現率,倘租賃隱含的利率無法輕易釐定,則貼現率為本集團的增量借貸利率。’增量借貸利率乃參考 本集團於安排開始或修訂時之借貸組合釐定。’伍德賽德能源集團有限公司


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財務報表附註本節所載截至2023年12月31日止年度的其他項目本節所述 為遵守澳大利亞會計準則及《2001年公司法》而需要披露的項目的信息,但這些項目對了解本集團的財務表現或狀況並不重要。本節 包括集團結構信息和其他披露。E.其他項目E.1或有負債及資產第155頁E.2僱員福利第155頁E.3關聯方交易第158頁E.4核數師薪酬 第158頁E.5報告期末後事項第158頁E.6合營安排第158頁E.7母公司信息第160頁E.8子公司第160頁E.9其他會計政策第164頁154年度報告 二零二三年年度報告          


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財務報表附註截至2023年12月31日止年度的其他項目E.1或然負債及資產 2023 2022年百萬美元於報告日期的或然負債或然負債260161擔保22262163或然負債主要與可能的債務有關,而這些債務的存在僅由 發生或       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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財務報表附註截至二零二三年十二月三十一日止年度之其他項目E. 2僱員福利(續)所有股份計劃的 獎勵數目及變動概述如下:業績獎勵數目僱員計劃行政計劃WEP SWEPSTA4LTA4截至2023年12月31日止年度期初結餘6,629,681 2,884,076993,1972,554,422年內授出1,2,3 3,445,234 100,811420,429658,1969年年內獲委任(600,271)(1,071,291)(286,979)(106,430)年內沒收(349,204)(357 023)(60,410)(410,409)截至2023年12月31日的獎項 9,125,440 1,556,5731,066,2372,2022年12月31日止年度授出獎勵的公平值60 21012績效獎勵數量僱員計劃行政計劃WEP SWEPSTA4LTA4 期初結餘5,649,年內已授出1,2,3 3,017,366 3,046,963495,年內獲授800764,171(1,498,065)(38,146)(450,609)(191,736)年內沒收(539,403) (124 741)(46,430)(397,233)於二零二二年十二月三十一日的獎勵6,629,681 2,884,076993,1972,554,422百萬美元百萬美元於年內授出獎勵的公平值49 60913 1.就估值而言,2023年WEP分配於授出日期的股價為17. 54美元(2022年:16. 30美元)。               2.就估值而言,二零二三年SWEP分配於授出日期的股價為20. 78元(二零二二年:19. 74元)。 3.就估值而言,受限制股份於授出日期的股價為23. 48美元及23. 33美元(二零二二年:19. 20美元及19. 27美元),而履約權為15. 96美元(二零二二年:13. 08美元及13. 71美元)。 4.包括根據行政獎勵計劃、EIS和PBP Plus頒發的獎勵。 有關這些 股份計劃和向KMP發行的履約權的更多詳細信息,請參閲薪酬報告。伍德賽德能源集團有限公司157 


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財務報表附註E.截至2023年12月31日止年度的其他項目E.3關連交易 S集團的關連交易主要與本集團的聯營公司進行。在此期間,與關聯方的交易包括購買商品/服務71,407,000美元(2022:60,730,000美元),銷售商品/服務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,欠關聯方的總金額為1,559,000美元(2022年:1,686,000美元) ,欠關聯方的金額為1,96萬美元(2022:2,200,000美元)。所有往來關聯方的交易均按S公平原則(正常市場匯率和正常商業條款)進行。年內並無與 名董事進行任何交易。關鍵管理人員薪酬在附註E.2(B)中披露。E.4截至2023年12月31日及2022年12月31日止年度的核數師薪酬,伍德賽德能源集團有限公司的核數師為 普華永道澳大利亞會計師事務所(2021年:安永(EY))。2023年 2022年2021年000美元 000美元(A)集團的審計師 已收或應付的金額以及 應收賬款: 普華永道(澳大利亞) 財務報告審計和審查 6,510 2,878-擔保服務 138 129-其他保證和商定的 程序服務 332 832-税務服務 -其他服務 -41- 普華永道(澳大利亞)的其他海外成員公司 對 受控實體的財務報告的審計 1,557 1,274-其他保證和商定的 程序 --税務服務 1,081 258-其他服務 -9,618 5,412-(B)其他審計師及其相關的 網絡公司 安永1 對財務報告的審計和審查 -481,732保證服務 -6112,687其他保證 和商定的 程序服務 -2,33533税務服務 --129其他服務 --19- 2,994 4,600 1.無需披露審計師薪酬,因為安永不再受截至2023年12月31日的年度審計師獨立性要求的約束。2024年2月23日報告期結束後的 E.5事件Woodside與Jera Scarborough Pty Ltd(JERA)就JERA收購斯卡伯勒合資公司15.1%的參與權益訂立買賣協議。收購價格為7.4億美元。JERA還將從2022年1月1日的生效日期起償還Woodside在斯卡伯勒項目上的支出份額。 在滿足先決條件的情況下,交易預計將於2024年下半年完成。這筆交易的全部財務影響仍在評估中。斯卡伯勒合資企業包括在澳大利亞市場 。E.6聯合安排(A)合資企業中的權益百分比集團權益%實體 主要活動20232022西北大陸架天然氣私人有限公司 合同管理33.3333.33有限公司 向 日本銷售液化天然氣的風險投資商服務 。市場營銷和 管理服務 用於天然氣 加工的風險投資商 西北大陸架聯絡 33.3333.33株式會社 向日本市場銷售液化天然氣的風險投資商聯絡 中國管理 合同管理33.3333.33株式會社向中國銷售液化天然氣的風險投資商 服務 西北大陸架運輸 液化天然氣船隊顧問。33.3333.33服務公司pty 有限公司 西北貨架提升 分配、調度和33.3333.33協調人pty有限公司 管理液化天然氣和管道天然氣的提升。 1582023年年度報告


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財務報表附註E.截至2023年12月31日的年度其他項目E.6聯合安排(續) (B) 聯合業務的利息百分比 集團權益%2023 2022生產和開發資產 澳大利亞 西北大陸架 25.0-66.7 25.0-66.7大恩菲爾德和文森特 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底層海峽 25.0-50.0 25.0-50.0馬其頓 71.4 71.4比利牛斯 40.0修訂71.4 40.0修訂71.4格里芬 45.0修訂71.0 45.0修訂71.0 Minerva 90.0 90.0國際 sangomar 82.0 82.0亞特蘭蒂斯 44.0 44.0瘋狗 23.9 23.9深子 72.0 72.0 Trion 60.0 60.0大安戈斯圖拉 45.0?68.5 45.0?68.5卡利普索 70.0 70.0勘探和評估資產 大洋洲 瀏覽盆地 30.6 30.6卡納馮盆地 波拿巴盆地 26.7-35.0 26.7-35.0非洲 剛果 22.5 22.5塞內加爾 90.0 90.0埃及 25.0-45.0 25.0美洲 美國墨西哥灣 23.9-75.0 23.9-75.0基蒂馬特 50.0 50.0亞洲 韓國2 -50.0緬甸 45.0 40.0-45.0加勒比海  巴巴多斯 60.0 60.0特立尼達和託巴戈4 70.0 65.0-70.0其他聯合業務 Angel 20.0 20.0波拿巴盆地 21.0 21.0 1. 集團放棄許可GC 520,2023年GC564、AC 39、AC127和AC170。 2. 集團放棄了8個和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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財務報表附註截至2023年12月31日止年度的其他項目E. 7所有權實體資料2023年2022年百萬美元百萬美元Woodside Energy Group Ltd:流動資產236 312     非流動資產 35,151 34,734流動負債 (743)(1,530)非流動 負債 (527)(481)淨資產 34,117 33,035已發行和繳足股份 29,001 29,001保留股份 (49)(38)員工福利儲備 156 150外幣折算儲備 296 296可分配 利潤儲備 4,118 3,541留存收益 595 85總股東權益 34,117 33,035母實體 5,340 6,665母公司總綜合收益 5,340 6,665擔保伍德賽德能源集團有限公司和伍德賽德能源有限公司是交叉擔保契約的當事人。2023年11月,就之前的交叉擔保契約簽訂了撤銷契約(撤銷於2024年5月生效)。於2023年12月,伍德賽德能源集團有限公司、伍德賽德能源有限公司、伍德賽德能源全球控股有限公司、伍德賽德Burrup Pty有限公司、伍德賽德能源Julimar Pty有限公司、伍德賽德能源斯卡伯勒有限公司、伍德賽德能源控股有限公司、伍德賽德能源全球有限公司、伍德賽德能源(澳大利亞)有限公司、伍德賽德能源(巴斯海峽)有限公司和伍德賽德能源(西北大陸架)私人有限公司簽訂了一份新的交叉擔保(契據),詳情見附註E.8(C)。該契約的效力是,每家公司都保證,一旦根據2001年《公司法》的某些規定,作為契約一方的任何其他公司清盤,每家公司都將支付任何不足之處。伍德賽德能源集團有限公司已擔保一家子公司履行其在附註C.2中披露的債務安排下的財務義務。伍德賽德能源集團有限公司代表子公司履行合同,保證子公司對無關各方的某些義務。預計這些擔保不會產生任何債務。E.8子公司(A)子公司國家/地區 實體名稱 公司19 Notes終極母實體 伍德賽德能源集團 有限公司 澳大利亞(1,2,3)子公司 公司名稱 伍德賽德能源有限公司 澳大利亞(2,3,4)伍德賽德瀏覽私人有限公司 澳大利亞(2,4)伍德賽德Burrup私人有限公司 澳大利亞(2,3,4)Burrup Facilities Company Pty Ltd. 澳大利亞(5)Burrup Train 1 Pty Ltd Australia(5) 國家/地區實體名稱 公司19 Note Pluto LNG Pty Ltd 澳大利亞(5)伍德賽德Burrup列車2 A Pty Ltd 澳大利亞(2,4)伍德賽德Burrup列車2 B Pty Ltd 澳大利亞(2,4)伍德賽德能源(液化天然氣燃料和電力)Pty Ltd 澳大利亞(2,4)伍德賽德能源(國內天然氣)私人有限公司 澳大利亞(2,4)伍德賽德能源(阿爾及利亞)Pty 澳大利亞(2,4)伍德賽德能源澳大利亞控股有限公司 新加坡(4)伍德賽德能源控股國際私人有限公司 澳大利亞(2,4)伍德賽德能源國際(加拿大)有限公司 加拿大(4)伍德賽德能源(加拿大)有限公司 加拿大(4)伍德賽德能源(加拿大)有限公司 加拿大(4)公里液化天然氣運營一般合夥人 加拿大(9)公里液化天然氣運營有限公司 加拿大(4)伍德賽德能源控股有限公司 澳大利亞(2,3,4)伍德賽德能源控股(美國)公司 美國(4)伍德賽德能源(美國)公司 美國(4)鷹獅勘探公司 美國(4)PT伍德賽德能源印尼 印度尼西亞(6)伍德賽德能源(喀麥隆)SARL 喀麥隆(4)伍德賽德能源(加蓬)私人有限公司 澳大利亞(2,4) 伍德賽德能源(印度尼西亞)私人有限公司 澳大利亞(2,4)伍德賽德能源(印度尼西亞II)私人有限公司 澳大利亞(2,4)伍德賽德能源(馬來西亞)私人有限公司 澳大利亞(2,4)伍德賽德能源(愛爾蘭)私人有限公司 澳大利亞(2,4)伍德賽德能源(韓國)私人有限公司 新加坡(4)伍德賽德能源(韓國II)私人有限公司 新加坡(4)伍德賽德能源(緬甸)私人有限公司 新加坡(4)伍德賽德能源(摩洛哥)私人有限公司 澳大利亞(2,4)伍德賽德能源(新西蘭)有限公司 新西蘭 新西蘭(4)伍德賽德能源控股(新西蘭)有限公司 新西蘭(4)伍德賽德能源(祕魯)有限公司 澳大利亞(2,4)伍德賽德能源(塞內加爾)私人有限公司 澳大利亞(2,4)伍德賽德能源(坦桑尼亞)有限公司 (7)伍德賽德能源控股有限公司 澳大利亞(2,4)伍德賽德電力有限公司 澳大利亞(2,4)伍德賽德電力(發電)有限公司 澳大利亞(2,4)伍德賽德能源控股(南美)私人有限公司 澳大利亞(2,4)伍德賽德能源有限公司巴西(8)伍德賽德能源控股(英國)有限公司  澳大利亞(2,4)伍德賽德能源(英國)有限公司 英國(4)伍德賽德能源金融(英國)有限公司 英國(4)伍德賽德能源 (剛果)有限公司 英國(4)伍德賽德能源(保加利亞) 英國有限公司(4)伍德賽德能源控股(塞內加爾)有限公司 英國(4)伍德賽德能源(塞內加爾)B.V. 荷蘭(4)伍德賽德能源(法國) SAS 法國(4)伍德賽德能源伊比利亞S.A. 西班牙(4)伍德賽德能源(N.A.)Limited 英國(4)伍德賽德能源服務(青島)有限公司 中國(4)伍德賽德能源朱利瑪有限公司 澳大利亞(2,3,4)伍德賽德能源(挪威)私人有限公司 澳大利亞(2,4)伍德賽德能源技術有限公司 澳大利亞(2,4,14)伍德賽德技術解決方案有限公司 澳大利亞(2,4)伍德賽德能源斯卡伯勒私人有限公司 澳大利亞(2,3,4)伍德賽德能源 Carbon Holdings Pty Ltd. 澳大利亞(2,4)伍德賽德能源碳(資產)有限公司 澳大利亞(2,4)伍德賽德能源碳(服務)私人有限公司 澳大利亞(2,4)伍德賽德能源(金融諮詢服務)私人有限公司 澳大利亞(2,4) 伍德賽德能源貿易新加坡私人有限公司 新加坡(4)WELLCAP保險私人有限公司 新加坡(4)伍德賽德能源航運新加坡私人有限公司 新加坡(4)Metasource Pty有限公司 澳大利亞(2,4)美人魚海灣和海事服務 澳大利亞 私人有限公司 澳大利亞(2,4)2,4)伍德賽德石油(帝汶海)私人有限公司 澳大利亞(2,4)1602023年年報


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財務報表附註E.截至2023年12月31日的年度其他項目E.8子公司(續) (2,4,15)伍德賽德能源全球控股有限公司 澳大利亞(2,3,4)伍德賽德能源全球控股有限公司 澳大利亞(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)伍德賽德能源投資有限公司 澳大利亞(2,4)伍德賽德能源巴西投資有限公司 巴西(11)伍德賽德能源巴西勘探有限公司 巴西(11)伍德賽德能源(英國)有限公司 英國(4)伍德賽德能源(西北陸架)私人 有限公司 澳大利亞(2,3,4)伍德賽德能源(特立尼達)控股有限公司 聖盧西亞(4)伍德賽德能源(特立尼達-3A)有限公司 R.of特立尼達和多巴哥 (4)伍德賽德能源美國運營 Inc. 美國(12)漢密爾頓兄弟石油公司 美國(4)漢密爾頓石油公司 美國(4)伍德賽德能源玻利維亞美國公司 美國(4)伍德賽德能源(北美)有限責任公司 美國(br}美國(4)伍德賽德能源(美洲)公司 美國(4)伍德賽德能源公司( )美國(4)伍德賽德能源夏威夷公司 美國(4,16)伍德賽德能源資源公司 美國(4)伍德賽德能源控股(資源)公司 美國(4)伍德賽德能源美國服務公司 美國(4)伍德賽德能源營銷公司 美國(4)伍德賽德能源(深水)公司 美國(4,17)伍德賽德能源(美國新能源控股) 美國(4,18)伍德賽德能源(H2俄克拉荷馬州) 美國(4,18)伍德賽德能源(外國勘探控股)有限責任公司 美國(4)伍德賽德能源(特立尼達區塊3)有限公司 英國 (4)伍德賽德能源(特立尼達第5區塊)有限公司 英國(4)伍德賽德能源(特立尼達第6區塊)有限公司 英國(4)伍德賽德能源(特立尼達第7區塊)有限公司 英國(4)伍德賽德能源(特立尼達第14區塊) 有限公司 英國(4)伍德賽德能源(特立尼達23A區塊)有限公司 英國(4)伍德賽德能源(特立尼達23B區塊)有限公司 英國(4)伍德賽德能源(特立尼達第28區塊)有限公司 英國(4) 伍德賽德能源(特立尼達第29區塊)有限公司 英國(4)伍德賽德英國 能源(比姆郡)有限公司(4)伍德賽德能源(南非3B/4B)有限公司 英國(4)伍德賽德能源(埃及)有限公司 英國(Br)英國(4)伍德賽德能源(卡萊爾灣)有限公司 英國(4)伍德賽德能源(墨西哥)有限公司 英國(4)伍德賽德能源公司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美國(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澳大利亞(2,3,4)Woodside Energy(International Exploration)Pty Ltd澳大利亞 (2,4)Woodside Energy(Bass Strait)Pty Ltd澳大利亞(2,3,4)Woodside Energy(Victoria)Pty Ltd澳大利亞(2,4)Woodside Energy Holdings LLC美國(2,4,19)Woodside Energy (特立尼達—2C)Ltd加拿大(4)Woodside Energy(Canada)Corporation加拿大(4)1.        Woodside Energy Group Ltd為最終控股公司和税務合併集團內的主要實體。2. 截至2023年12月31日,這些公司是澳大利亞税務合併集團的成員。3.截至2022年12月31日止年度,伍德賽德能源集團有限公司及伍德賽德能源有限公司為交叉擔保契據的締約雙方。於2023年11月,就先前的交叉保證契約訂立撤銷契約(撤銷將於2024年5月生效)。2023年12月,伍德賽德能源集團有限公司、伍德賽德能源有限公司、伍德賽德能源全球控股有限公司、伍德賽德Burrup Pty有限公司、伍德賽德能源Julimar Pty有限公司、伍德賽德能源斯卡伯勒有限公司、伍德賽德能源控股有限公司、伍德賽德能源全球私人有限公司、伍德賽德能源(澳大利亞)私人有限公司、伍德賽德能源(巴斯海峽)有限公司和伍德賽德能源(西北大陸架)有限公司4.除附註5至13.5.關西電力澳大利亞有限公司和東京天然氣冥王星私人有限公司分別持有這些子公司5%的股份外,所有子公司均為全資擁有。這些子公司是受控制的。6.截至2023年12月31日,伍德賽德能源控股有限公司持有印尼PT伍德賽德能源公司99%的股份。伍德賽德能源有限公司持有剩餘1%的權益。7.截至2023年12月31日,伍德賽德能源控股有限公司持有伍德賽德能源(坦桑尼亞)有限公司股份的99.99%以上,伍德賽德能源有限公司持有剩餘權益。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持有剩餘權益。 9.於2023年12月31日 ,Woodside Energy International(Canada)Limited及Woodside Energy(Canada LNG)Limited為KM LNG Operating General Partnership的普通合夥人,分別持有99. 99%及0. 01%合夥權益。10.於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%權益。de C.V. and Perdido Mexico Pipe,S. de R.L. de C.V. Woodside Energy Investments Pty Ltd持有剩餘 0.01%的權益。11.於2023年12月31日,Woodside Energy Investments Pty Ltd持有99.Woodside Energia Brasil Invstientos Ltd.股份的97%權益。伍德賽德能源全球控股有限公司持有剩餘的0.03%的股份。截至2023年12月31日,伍德賽德能源巴西投資有限公司。持有伍德賽德能源巴西勘探有限公司股份的99.99%以上權益。伍德賽德能源全球控股有限公司持有剩餘的 權益。12.截至2023年12月31日,伍德賽德能源全球控股有限公司持有伍德賽德能源美國運營公司90%的投票權和37.67%的股份權益。伍德賽德能源控股有限責任公司持有剩餘的10%投票權和62.33%的股份權益。13.截至2023年12月31日,伍德賽德能源(墨西哥)有限公司持有伍德賽德能源公司(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%股份權益。de R.L. de C.V. Woodside Energy(Mexico Holdings)LLC持有其餘0.01%—1%的權益。14.於2023年12月31日,Woodside Energy Technologies Pty Ltd持有Blue Ocean Seismic Services Limited 28. 5%的股份,其入賬列作聯營公司投資。15.於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。該投資已入賬列作於聯營公司之投資。16.於2023年12月31日,Woodside Energy Hawaii Inc持有Iwilei District Participants LLC 14. 96%的股份,該股份列作聯營公司的投資 。17.於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。該等資產列作於聯營公司之投資。18. Woodside Energy(USA New Energy Holdings)LLC及Woodside Energy(H2 Oklahoma)LLC於2023年8月1日註冊成立。19.所有子公司都是其註冊地 的税務居民。分類附屬公司是指本集團對被投資方擁有權力的所有實體,使本集團能夠指導相關活動、因參與被投資方而承擔風險或享有可變回報的權利 ,並有能力運用其對被投資方的權力以影響投資方的回報金額。’伍德能源集團有限公司161


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財務報表附註截至二零二三年十二月三十一日止年度之其他項目E. 8附屬公司(續)  (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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財務報表附註截至二零二三年十二月三十一日止年度之其他項目E. 8附屬公司(續)(c)交叉 保證書和封閉集團契約(附件)2023年美元m已關閉集團綜合收益表及保留盈利表除税前溢利3,915税項開支(1,390)除税後溢利2,525 財政年度初保留盈利2,177將保留盈利轉撥至可分派溢利儲備(4,830)財政年度末保留盈利(128)已關閉集團綜合財務狀況表 流動資產現金及現金等價物375 3,325存貨308其他金融資產186持作出售資產826應收税項57其他資產12流動資產總額5,089                   非流動資產 應收賬款 283其他金融資產 30,122勘探和評估資產 63石油和天然氣資產 18,382遞延税項資產 1,037租賃 資產 488商譽 3,185其他資產 161總非流動資產 53,721總資產 58,810流動負債 應付款 2,687其他金融負債與持有待售資產直接相關的 94撥備 94撥備 1,237應付税金 893租賃負債 108其他流動負債5,282非流動負債應付賬款12,977遞延税項負債395其他金融負債42準備金4,454租賃負債559其他負債 648總計 非流動負債 19,075負債 24,357淨資產 34,453股權 已發行和繳足股款 29,001保留股份 (49)其他儲備 5,629留存收益 (128)截至2023年12月31日的總股本 34,453,伍德賽德能源集團有限公司和伍德賽德能源有限公司(根據之前的交叉擔保契約組成封閉集團,目前正在被撤銷)的業績已包括在新的封閉集團中,因為它們是新的交叉擔保契約的當事方。截至2022年12月31日止年度,上一份交叉保證契項下封閉集團成員的綜合損益表及綜合財務狀況表如下:2022年百萬美元封閉式集團合併損益表 及留存損益表 税前利潤 6,586税項支出 (314)税後利潤 6,272財政年度初的留存收益 1,660其他全面收益 1將留存收益轉移至可分配利潤準備金 (5,553) 紅利 (1,018)財政年度結束時的留存收益 1,362集團合併財務狀況表 流動資產 現金和現金等價物 116應收款 675庫存 56其他金融資產 653其他資產 21流動資產總額 1,521非流動資產 應收款 2,171其他金融資產 57,844勘探和評估資產 28石油和天然氣資產 2,424遞延税項資產 421租賃資產 315其他資產 67總非流動資產 63,270總資產 64,791流動負債 應付款項483其他財務負債675撥備328税金1,556租賃負債36其他負債38流動負債#3,116非流動負債-流動負債 Payables 25,524其他金融負債 68撥備 1,121租賃負債 325其他負債 11總計 非流動負債 27,049總負債 30,165淨資產 34,626股權 發行和繳足股款 29,001保留股份 (38)其他儲備 4,301保留收益 1,362總股本 34,626伍德賽德能源集團有限公司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 合作與發展組織(OECD) 發佈了其第二支柱示範規則。第二支柱示範規則:税務局旨在確保大型跨國集團就其經營所在的每個司法管轄區產生的收入支付最低金額的税款;税務局將在每個司法管轄區實現15%的最低有效税率,自2024年1月1日開始的報告期起。••截至2023年12月31日止年度,本集團支付29. 16億美元的所得税及PRRT,並報告全球實際所得税 税率為27. 5%。本集團的影響評估將視乎第二支柱法例在本集團經營業務所在各司法權區已頒佈的程度及生效時間。’小組將繼續監測和 評估第二支柱改革的預期影響。164 2023年度報告


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根據Woodside Energy Group Ltd董事的決議案,我們聲明:1.’董事認為:(a)財務報表及其附註以及經審計的2023年薪酬報告所載的披露符合澳大利亞會計準則和《2001年公司法》;(b)財務報表和附註 於二零二三年十二月三十一日之財務狀況及本集團截至二零二三年十二月三十一日止財政年度之表現;(c)財務報表及其附註亦符合 2023年財務報表附註中關於這些報表一節所披露的國際財務報告準則;(d)有合理理由相信Woodside Energy Group Ltd將 能夠在債務到期時償還債務;‘及(e)有合理理由相信附註E.8所述的封閉集團成員將能夠履行其憑藉交叉擔保契據而承擔或 可能承擔的任何義務或負債。’2.本聲明是在收到根據《2001年公司法》第295A條要求向董事作出的截至2023年12月31日止年度的聲明後作出的。就英國披露指南和透明度規則而言,董事確認,就其所知:(a)根據適用會計準則編制的財務報表, 真實而公平地反映了Woodside Energy Group Ltd的資產、負債、財務狀況和損益(以及整個合併所包括的業務);以及(b)管理報告包括對業務發展和業績以及伍德賽德能源集團有限公司的狀況的公正審查,(以及合併中所包括的業務作為整體),並説明其面臨的主要風險和不確定性。 並代表董事會R J Goyder,AO M E O WANGNEill董事會主席首席執行官兼董事總經理珀斯,西澳大利亞州悉尼,新南威爾士州2024年2月27日2024年2月27日伍德賽德 能源集團有限公司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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我們的審計方法是審計,旨在為財務報告是否沒有重大錯報提供合理保證。由於欺詐或錯誤,可能會出現錯誤陳述。如果它們單獨或綜合起來被認為是重要的,則可以合理地預期它們將影響用户根據財務報告作出的經濟決定。我們 調整了審計範圍,以確保我們完成了足夠的工作,能夠對整個財務報告提出意見,同時考慮到集團的地理和管理結構、其會計流程和控制 以及其運營所在的行業。審計範圍 主要審計事項 我們的審計集中於本集團在哪裏進行審計,其中包括我們的主觀判斷;例如, 向審計與風險委員會傳達了以下關鍵審計 涉及 的重大會計估計:現金產生單位事件的假設和固有的不確定未來 賬面價值。 (CGU)商譽和石油和天然氣  本集團擁有主要業務單位在澳大利亞和美國的深子和惠斯通物業。在 -石油資源估值確定 租金税(PRRT)的總體方法 遞延税資產組審計中,我們確定了工作類型 (DTA)和冥王星。這需要由我們作為 集團項目團隊和Component 執行,在我們的指導下,這些將在關鍵審計人員 中進行進一步描述。我們報告的 Matters部分。主要審計事項主要審計事項是指在我們的專業判斷中,對我們審計本期財務報告最重要的事項。關鍵的審計事項在我們對整個財務報告進行審計的背景下進行了處理,並就此形成了我們的意見,我們不對這些事項提供單獨的意見。此外,對特定審計程序的結果的任何評論都是在這一背景下進行的。主要審計事項 我們的審計如何處理具有商譽的現金產生單位 (CGU)以及石油和天然氣 資產深子和惠斯通 的賬面價值的關鍵審計事項,如本集團財務報告附註B.4所述我們的程序包括:報告,本集團進行其年度商譽 (I)測試與具有商譽的CGU和CGU的減值測試相關的控制措施的有效性 集團評估S評估重大估計CGU的可收回金額,並將其納入減值指標內。 減值模型,這導致 確認減值模型税前 (Ii)評估重大減值費用的適當性,深資總公司採用的 估計及假設為13.83億美元,惠斯通 集團則為466,000,000美元 。深圳 和惠斯通CGU的可收回金額是使用 公允價值減去出售成本方法估計的,該方法利用 伍德賽德能源集團有限公司167


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關鍵審計事項現金流模型。本集團的S現金流模型包括與石油和天然氣儲量及資源有關的重大判斷和假設、對未來產量和大宗商品價格的估計、納入預期通脹和匯率的預測支出、貼現率假設和碳成本估計。我們決定執行與評估深圳和惠斯通CGU賬面價值有關的程序是一項關鍵審計事項的主要 考慮因素包括:(I)本集團在確定減值模型中包含的重大估計和假設時採用了重大判斷水平,包括使用本集團的S專家,(Ii)這反過來又導致審計師在執行程序和評估本集團S的重大假設和估計時做出高度的判斷、努力和主觀性,及(Iii)執行程序及評估S集團所需審核工作的性質及程度。重大假設及估計 需要使用具備專業技能及知識的專業人士。我們的審核如何處理關鍵審核事項:(Iii)評估本集團S集團參與釐定重大估計及假設的專家的工作, (Iv)根據澳大利亞會計準則的要求評估本集團財務報告中有關商譽及油氣資產減值的披露,及(V)聘請具備專業技能及知識的專業人士協助評估本集團S可收回金額估計的適當性。如本集團財務報告附註A.5所述,本集團於二零二三年十二月三十一日確認的遞延税項資產為17.17億美元,其中11.01億美元與石油資源租金税有關,包括冥王星資源租金及遞延税項資產,該資產於年內減少6.37億美元,因未來的應課税溢利不能用於可扣除開支。出於會計目的,PRRT被認為是一種所得税。PRRT DTA基於對未來可用於收回已產生的一般和勘探支出的應税利潤的估計。我們的程序包括,其中包括:(I)測試與本集團有關的控制措施的有效性;(Ii)評估與本集團有關的控制措施的有效性;(Ii)評估本集團在估計直接投資可收回金額時所採用的重大判斷和假設的適當性;(Iii)評估本集團參與確定重大判斷和估計的專家的工作; 確定重大判斷和估計,1682023年年報


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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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責任公司董事負責根據《2001年公司法》第300A條的規定編制和提交薪酬報告。我們的責任是根據我們根據澳大利亞審計準則進行的審計,對薪酬報告發表意見。普華永道N M 亨利A G B霍奇合夥人珀斯2024年2月27日珀斯2024年2月27日伍德賽德能源集團有限公司171    


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6.1關於補充石油和天然氣的補充信息未經審計的信息根據財務 會計準則委員會(FASB)會計準則編纂摘錄—‘ 根據法規S—K第1200子部分中規定的活動—石油和天然氣勘探(主題932)和SEC要求,集團正在提供有關其石油和天然氣活動的某些披露。’除了本報告第3.10節中披露的與儲量 和產量有關的信息外,這些披露作為補充石油和天然氣信息列報。由於本節所載資料不包括在獨立核數師對Woodside Wisd's財務報表發表審計意見的範圍內,故稱為未經審計的資料。’ 儲量探明的石油和天然氣儲量信息包含在第3.10節"儲量和資源報表"中。—與石油及天然氣生產活動有關的資本化成本下表顯示與 石油及天然氣勘探及生產活動有關的資本化成本總額以及相關的累計折舊、損耗、攤銷及估值撥備。澳大利亞國際總計百萬美元百萬美元2023年未經證實的房產1,193 1,1092,302已證實的房產1 52,563 18,03970,602總費用53,756 19,14872,904減:累計折舊、損耗、攤銷和估價準備金(27,548)(3 994)(31,542)資本化成本淨額26,208 15,15441,362二零二二年未經證實物業1,154 1,8342,988經證實的財產1 49,190 15,54664,736總費用50,344 17,38067,724減:累計折舊、損耗、攤銷和估價準備金(24,353) (2,491)(26,844)資本化成本淨額25,991 14,88940,880二零二一年未經證實物業1,172 1,7032,875經證實的財產1 38,352 2,51740,869總費用39,524 4,22043,744減:累計折舊、損耗、 攤銷和估價準備金(22,738)(1 958)(24,696)資本化成本淨額16,786 2,26219,2023年年度報告                     


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石油及天然氣物業收購、勘探及開發活動產生之成本下表列示與石油及天然氣物業收購、勘探及開發活動有關之成本 (已支銷及資本化)。所示金額包括資本化利息。澳大利亞國際總計百萬美元2023年收購 已證實財產—收購未證實財產—勘探1 103 420523開發2 3,315 2,1245,


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石油和天然氣生產活動的經營業績澳大利亞國際總計百萬美元2023年石油和天然氣收入9,699 2,56412,263生產成本(1 396)(402)(1,798)勘探費用(55)(299)(354)折舊、損耗、攤銷和估值準備1(3,288)(2 555)(5,843)生產税2(29)(392)增加費用3(179)(237)所得税(1,449)(1,449)與版税有關的税收4(367)(367)石油和天然氣生產活動的結果5 2,602(779)1,823 2022石油和天然氣收入12,453 1,57514,028生產成本(1 277)(353)(1,630)勘探費用(20)(440)(460)折舊、損耗、攤銷和估值準備1(1 476)(460)(1,936)生產税2(16)(445)增加 費用3(85)(23)(108)所得税(2 707)(151)(2,858)與版税有關的税收4(501)(501)石油及天然氣生產活動業績5 5,958 1326,090 2021石油及天然氣收入5,624—5,624生產 成本(504)(504)勘探費用(6)(48)(54)折舊、損耗、攤銷及估值準備金1(501)(268)(769)生產税(218)(218)增加費用3(23)(1)(24)所得税 (1,312)(1,312)與使用費有關的税4—石油和天然氣生產活動的結果5 3,060(317)2 743 1包括確認估值撥備19.17億美元(二零二二年:轉回9億美元;二零二一年:反轉 1美元,0.48億美元).2包括特許權使用費和消費税.3表示關閉和修復條款折扣的解除.4包括石油資源租金税和石油收入税,適用。                                    不包括遞延税項開支╱(收益)5. 31億美元(2022年:(8. 14億美元;2021年:2. 97億美元)。5此表反映我們石油及天然氣業務的業績,如附註A. 1 "分部收入及開支,見 第5"財務報表"。 ‘’–附註中的其他收入、其他開支、一般及行政成本以及與市場推廣及企業╱其他分部有關的金額均不包括在內。174二零二三年年報 


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與已核準石油和天然氣儲量相關的貼現未來現金流量淨額的標準化計量(標準化計量)下表 列出了與本集團在儲量中呈列的估計已探明儲量相關的貼現未來現金流量淨額及其變動的標準化計量,並應與該披露一併閲讀。’本分析 根據FASB石油和天然氣披露要求,應用主題932下的某些規定假設,包括使用未加權平均值 正月初一過去12個月的市場價格、年終成本 因素、現行税率和年終淨探明儲量數量10%的年度貼現率。主題932下規定的某些關鍵假設在性質上是任意的,並且可能無法 證明是準確的。該標準計量所依據的儲備估計數可隨進一步技術資料的可得性或經濟狀況的改變而作出修訂。下文所示的貼現未來淨現金流量 不打算代表公允價值的估計。公允價值的估計還將考慮到,除其他事項外,預計儲量的回收量超過已探明儲量,商品價格的預期未來變化,匯率,開發和生產成本,以及代表貨幣時間價值的替代貼現係數和生產石油和天然氣固有風險的調整。Woodside標準化衡量截至12月31日的年度 澳大利亞國際總額百萬美元2023年未來現金流入114,168 41,307155,475未來生產成本(31 945)(11,344)(43,289)未來發展費用1(10,758)(8,216)(18,974)未來所得税(27,527)(5 375)(32,902)未來淨現金流量43,938 16,37260,310按每年10%貼現(20 024)(8,133)(28,157)標準化計量23,914 8,23932,153二零二二年未來現金流入197,194 38,256235,450未來生產成本(31,157)(9 698)(40 855)未來發展費用1(12,259)(4 487)(16,746)未來所得税(62,182)(4 823)(67,005)未來淨現金流量91,596 19,248110,844每年10%的折扣(48,924)(7 777)(56,701)標準化計量42,672 11,47154,143二零二一年未來現金流入76,202 5,69581,897未來生產成本(22,193)(899)(23 092)未來發展費用1(8,296)(2,481)(10,777) 未來所得税(16,266)(16,356)未來淨現金流量29,447 2,22531,672按每年10%貼現(14 793)(1 142)(15,935)標準化措施14,654 1,08315,737 1未來開發成本包括 退役。伍德賽德能源集團有限公司175                           


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標準化計量的變動列於下表:2023 2022 2021 2021百萬美元標準化計量的變動年初的標準化計量54,143 15,7375,084修訂:價格,扣除生產成本(41,132)22,5587,741未來開發成本的變動(2,288)(873)20儲量數量估計的修訂3,156 5,8982,109貼現的增加8,039 4,051430生產時間的變化和其他(707)2,3713,485石油和天然氣銷售,扣除生產成本(10,500)(10,202)(5,698)              儲備金 28,309—銷售 儲備金 -- 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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下表提供了根據鑽探完成日期和 鑽探完成後一年以上期間將勘探井成本資本化的項目數量的資本化勘探井成本的賬齡。勘探活動通常涉及在數年內鑽多口井,以全面評估 和評估項目。在本公開中使用的術語勘探項目勘探主要是指單個井和相關勘探活動。‘’2023 2022 2021百萬美元資本化的勘探成本賬齡 ——一年或以下的勘探成本資本化的一年以上的勘探成本597 683595年末668 807614 2023 2022 2021百萬美元已資本化的項目數量17 2125超過一年Woodside Energy GROUP LTD 177          


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6.2其他資料三年財務分析三年定價概述伍德賽德集團的經營業績 受到全球能源市場狀況的重大影響。’在過去三年中,石油和天然氣價格經歷了巨大的波動。2021年,價格開始從 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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於2023年,深梓、惠斯通及比利牛斯灣資產確認減值虧損合共19. 17億元,而惠斯通資產於2022年則減值撥回9億元。有關減值的更多資料請參閲第5節財務報表附註B. 4勘探及評估、油氣資產及商譽減值。— 淨融資成本較2022年增加了2200萬美元,即183%,達到3400萬美元。這主要是由於較高的恢復增長,這是由於作為與必和必拓石油業務合併的一部分而收購的資產增加了五個月的活動,被較高的現金存款利率所抵消。’融資成本淨額較二零二一年至二零二二年減少1. 91億元,或94%,原因是利率及現金結餘上升產生的利息收入增加,以及資本化借貸成本上升導致融資成本減少。總税項開支包括所得税及石油資源租賃税。所得税開支於二零二三年減少,主要由於應課税收入減少及Trion FID確認 一項DTA。2022年至2023年,由於部分 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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與2022年相比,2023年來自NGL銷售的NGL收入增加了7500萬美元,增幅為36%,達到2.81億美元,這是由於與必和必拓合併後五個月NGL銷量的增加。與2021年相比,2022年NGL銷售收入增加1.46億美元,增幅243%,達到2.06億美元,這是由於與必和必拓合併導致NGL銷量增加,但被平均實現價格的下降所抵消。其他收入包括加工和服務關税收入非控股權益和工廠加工費。伍德賽德根據首席執行官在評估業績時審查和使用的內部報告以及相關活動的性質和地理位置確定了其運營部門。有關我們的可報告分部的更多信息,請參閲第5節財務報表附註A.1分部收入和費用。2023年披露的運營部門與2022年保持一致。已重新列報2021年的金額,以便在相同的基礎上列報。經營分部的業績根據税前利潤和淨財務成本進行評估,並根據伍德賽德和S的會計政策進行計量。融資 伍德賽德及其子公司的融資需求,包括現金和債務餘額、融資收入、融資成本和税收,在集團層面進行管理。以下是我們澳大利亞業務的財務和運營信息,比較了2023、2022和2021年的情況。關鍵指標 單位202320222021營業收入 $9,80212,2995,240税前利潤和淨 $m 4,4879,4153,711財務成本 總產量 MMboe 145.1136.691.1平均實現價格 液化天然氣 $/boe 76.4108.556.3管道天然氣 $/boe 38.947.617.0原油和凝析油 $/boe 80.099.976.4天然氣液體 $/boe 39.147.282.4財務結果營業收入為98.02億美元,比2022年減少24.97億美元,或20%,主要是由於實現價格下降和計劃的扭虧為盈活動,部分被與必和必拓合併後額外五個月的銷量增加所抵消。有關詳細信息,請參閲標題為 三年定價概述的章節。税前利潤和淨財務成本為44.87億美元,較2022年減少49.28億美元,降幅為52%,主要是由於價格下降以及惠斯通和比利牛斯資產的税前減值5.34億美元。2022年的營業收入比2021年增加了70.59億美元,這得益於強大的運營可靠性、銷量的增加 和所有產品的更高實現價格。交易量的增加主要是由於與必和必拓石油公司的合併以及冥王星-KGP互聯體的貢獻。2022年的税前利潤和淨財務成本比2021年增加了57.04億美元,或154%,主要是由於運營收入增加,以及出售冥王星列車2的利潤(4.27億美元)和惠斯通確認的減值沖銷(9億美元),但被銷售成本增加(16.93億美元)和修復撥備增加(1.54億美元)部分抵消。銷售成本增加是由於生產及價格相關成本(8.08億美元)及折舊增加(7.77億美元)所致,主要與必和必拓與S石油業務合併所取得的資產有關。產量澳大利亞分部2023年的產量較2022年增加8.5 Mboe,主要由於冥王星的強大可靠性、額外的互連貨運量以及與必和必拓石油公司合併後額外五個月的產量增加。與2021年相比,2022年澳大利亞業務的產量增加了45.5Mboe,這主要是由於與必和必拓石油公司和冥王星-KGP互連公司的合併以及強勁的運營業績。我們國際業務的國際財務和運營信息 將2023年、2022年和2021年進行比較,詳情如下。關鍵指標 單位202320222021營業收入 $2,5491,570-(税前虧損)和淨 $m(808)125(317)財務成本 總產量 MMBOE 42.121.1-平均實現價格 管道天然氣 $/BOE 24.749.0-原油和凝析油 $/BOE 76.888.7-天然氣液體 $/BOE 21.131.3-財務業績2023年25.49億美元的營業收入比2022年增加9.79億美元,主要是由於合併後增加了五個月的產量必和必拓石油公司和墨西哥灣Argos的投產。有關更多信息,請參閲第 5節財務報表附註A.1分部收入和費用。税前虧損及財務成本淨額為8.08億美元,主要是由於深圳資產税前減值13.83億美元所致。2022年的營業收入比2021年增加了15.7億美元,這主要是由於與必和必拓合併帶來的銷售量。2021年,這一部門沒有報告運營收入。180年報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.額外信息鑽探和其他勘探和開發活動最近三年每年鑽探和完成的原油和天然氣井數量如下:淨探井 淨開發井生產 幹總產量截至2023年12月31日的總年度 澳大利亞 - 0.70.70.7-0.71.4國際1 0.2 0.40.76.30.46.7總 0.2 1.11.37.00.47.48.8截至20222 12月31日的年度 澳大利亞 -0.9-0.90.9國際3 0.9 2.02.91.2-1.24.0總 0.9 2.02.92.1-2.14.9年(截至2021年12月31日)澳大利亞  -0.6-0.60.6國際 -1.51.5-1.5總 -1.50.6-0.62.1 1國際主要是美國和特立尼達和多巴哥。2包括必和必拓石油公司,從2022年6月1日至 12月31日。3國際主要是美國和桑戈馬爾。4國際主要是緬甸。如本節所述,鑽井數量是指在相應年度內的任何時間完成的井的數量, 無論何時開始鑽井。完工是指安裝用於生產石油或天然氣的永久性設備,或就乾井而言,是指向有關當局報告該油井已被廢棄。探井是為了在新油田中發現石油或天然氣而鑽出的井,或在以前在另一個油氣藏中發現石油或天然氣的油田中發現新油氣藏的井。開發井是在已知油氣藏的範圍內鑽探到已知可生產的地層深度的井。生產井是指不是乾井的探井、開發井或延伸井。生產井包括遇到碳氫化合物的井,就探井而言,其鑽井或完井已暫停,等待進一步鑽探或評估。乾井(井)是一種勘探、開發或延伸井,被證明不能生產足夠數量的石油或天然氣,因此不能作為油井或氣井完井。2023年期間,生產開發井包括澳大利亞比利牛斯的側鑽和雙分支開發井、美國墨西哥灣(GOM)的Mad Dog二期開發井、Atlantis加密井、深子北開發井以及特立尼達和多巴哥的注水井轉換為生產井。在瘋狗西南油田鑽了一口成功的評估井。乾式探井包括澳大利亞GOM和Gemtree的Spinel 井,並在Atlantis鑽探了一口乾式加密井。截至2023年12月31日,在鑽井和/或完井過程中的油井數量如下:勘探井 開發井總 淨網 -國際1 --1912.11912.1總 --1912.11912.1 1國際主要是美國和塞內加爾。  正在開發的井包括塞內加爾的Sangomar井、瘋狗二期井、Atlantis井和GOM的一口Mad Dog A SPAR井。Sangomar開發項目正在安裝注水回收方案,作為正在進行的項目的一部分,在墨西哥灣,瘋狗二期項目包括注水回收方案。伍德賽德能源集團有限公司183


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石油和天然氣屬性、油井、作業和種植面積下表顯示了截至2023年12月31日原油和天然氣井的總產量和淨產量,以及已開發和未開發的石油和天然氣總面積。總油井或總英畝是指擁有工作權益的井或英畝,而當總油井或總英畝中擁有的部分工作權益之和等於1時,則存在淨井或淨英畝。生產井是指生產井和具有機械生產能力的井。開發面積是指在生產井所在或可分配給生產井的區域內租用的英畝土地。未開發面積包括租賃的英畝,其上的油井尚未鑽探或完成到允許生產經濟數量的石油和天然氣的程度,無論這些英畝是否包含已探明的儲量。截至2023年12月31日,伍德賽德持有權益的原油和天然氣井數量如下: 原油井和天然氣井總 淨  澳大利亞 223 116.219893.0421209.2國際1 87 41.7167.710349.4總 310 157.9214100.7524258.6 1國際主要是美國和特立尼達和多巴哥。在生產原油和天然氣井中,156口(淨:75)井多次完井。多井完井井數是指安裝了井下設備的井,這些井下設備允許分層隔熱或經相關監管機構批准的受控混合生產。截至2023年12月31日持有的已開發和未開發面積(包括租約和特許權)如下: 已開發面積未開發面積數千英畝 淨淨額淨額澳大利亞 2,441 1,2173,7673,192國際1,2 141 6817,2157,077總 2,582 1,28520,98210,269 1 國際已開發面積主要包括美國和特立尼達和多巴哥。2 國際未開發面積主要包括巴巴多斯、加拿大、剛果、埃及、愛爾蘭、墨西哥、緬甸、塞內加爾、東帝汶和特立尼達和多巴哥。伍德賽德已開始撤出我們在緬甸、祕魯和愛爾蘭的頭寸,總面積約為8,426,000英畝(淨值為3,670,000英畝)。如果Woodside不投產或採取任何其他行動來延長許可證和特許權的期限,在截至2024年12月31日、2025年和2026年12月31日的年度內,約248,000英畝(淨值200,000英畝)、1,333,000英畝(淨值615,000英畝)和784,000英畝(淨值452,000英畝)的未開發英畝將分別到期。交貨承諾伍德賽德的合同要求交付固定數量的原油、凝析油、天然氣和天然氣。伍德賽德打算通過生產或購買第三方產品來履行其短期和長期義務。截至2023年12月31日,交付承諾如下: 天然氣(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此後 327.6-總油氣交付承諾 664.1 7.22.23.8 184年度報告


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生產下表詳細介紹了截至2023年12月31日、2022年和2021年12月31日的三個年度的產品和地理位置。扣除適用的特許權使用費、燃料和照明彈後,這些數量是適銷對路的產品。單位生產的平均生產成本和單位生產的平均銷售價格也包括在這些時期中的每個時期。20231 20221 20212產量(MMboe) 液化天然氣 澳大利亞 87.6 84.470.8國際 -總液化天然氣 87.6 84.470.8管道天然氣 澳大利亞 28.0 22.92.5國際 11.5 5.6- 管道天然氣 39.5 28.52.5原油和凝析油 澳大利亞 22.7 24.017.3國際 29.1 14.7-原油和凝析油 51.8 38.717.3天然氣液體(NGL) 澳大利亞 5.7 4.40.5國際 1.4 0.8-NGL總 7.1 5.20.5總石油產品 澳大利亞 144.0 135.791.1國際 42.1 21.1-總產量 186.1 156.891.1每生產BOE的平均銷售價(美元/BOE)  液化天然氣 澳大利亞 76.3 104.055.4國際 -總液化天然氣 76.3 104.055.4管道天然氣 澳大利亞 38.6 47.318.0國際 24.8 48.9-管道天然氣 34.6 47.618.0原油和凝析油  澳大利亞 70.8 103.375.8國際 77.086.7-原油和凝析油 74.3 97.075.8天然氣液體(NGL) 澳大利亞 38.3 40.6121.2國際 22.9 34.5-NGLS 35.2 39.7121.2總計 每生產BOE的平均生產成本(美元/BOE) 澳大利亞 (10.47.9國際 (8.5)16.9-每生產BOE的總平均生產成本3 (10.6)11.27.9 1包括從伍德賽德儲量生產的186.1 Mboe,不包括從冥王星購買的原料氣中的1.1Mboe通過冥王星-kgp 互連處理的非運營參與者。 2 2021年的產量已重新申報,以在扣除適用的特許權使用費、燃料和火炬後提供適銷對路的產量。 3每個生產的BOE的平均生產成本包括與生產總碳氫化合物有關的直接和間接成本 以及將當地貨幣計價的成本轉換為美元的外匯影響,但不包括將生產的碳氫化合物運輸到銷售點的成本、從價和遣散費。 伍德賽德能源集團有限公司185


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NPAT協調           下表總結了 2022年和2023年各行項目對NPAT貢獻的差異。2022年報告的主要差異原因       6,498碳氫化合物銷售收入       價格      (4442)降低所有產品的平均價格。體積      1,628筆主要費用來自必和必拓石油資產的額外貢獻,部分抵消      通過在 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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網絡安全我們的網絡復原力流程和風險管理伍德賽德和S管理來自網絡安全威脅的重大風險的方法已整合到我們的整體風險管理流程中,如第4.1.6節披露的風險管理和內部控制。伍德賽德S的網絡安全彈性和風險管理戰略和流程基於美國國家標準與技術研究院(NIST)的網絡安全框架。伍德賽德S網絡復原力流程包括集團範圍內有關網絡安全事項的各種政策、程序和指導方針。這些文檔在伍德賽德管理系統內發佈,旨在:1.設計、構建和維護伍德賽德S信息技術(IT)、運營技術(OT)和工業物聯網系統,並採用適當的網絡安全控制來支持 機密性、完整性和可用性。2.在防範、發現、分析和應對網絡安全事件的同時,監測和加強伍德賽德和S的網絡安全態勢。3.在整個伍德賽德嵌入網絡安全文化,並促進行業協作。4.確保遵守所有適用的法律。這一過程涉及五項關鍵活動:識別、保護、檢測、反應和恢復。除網絡復原力流程外,WMS中記錄的數據、信息和系統管理流程還包括伍德賽德信息技術系統使用條件程序。本程序規定了適用於伍德賽德·S IT、OT和數字系統使用的伍德賽德·S強制性條件。伍德賽德使用與第3.9節所述相同的伍德賽德風險管理流程來管理網絡安全風險。我們的網絡復原力流程保證伍德賽德S網絡安全團隊聘請第三方 供應商作為我們網絡復原力流程的一部分,以執行各種技術評估,如滲透測試。作為這些評估的一部分,第三方測試我們的內部和外部防禦,並幫助我們識別我們環境中的任何弱點和漏洞。這些評估結果對風險進行了排名,並對補救措施進行了優先排序。伍德賽德內部審計小組每兩年進行一次網絡安全審計。內部審計職能聘請 外部專業人員進行審計。最近一次網絡安全審計於2023年結束。第三方網絡安全風險管理Woodside識別和管理與第三方訪問、存儲和處理Woodside數據相關的網絡安全威脅的風險,通過前期網絡安全評估流程,利用獨立驗證的安全計劃,包括ISO 27001認證和SOC 2合規性,並通過合同條款和條件。這包括完成年度網絡安全培訓的要求。網絡安全風險、威脅或之前網絡安全事件的重大影響網絡安全威脅的風險可能會對伍德賽德·S的經營戰略、經營業績和財務狀況產生重大影響。這一風險在第3.9節風險因素中進行了描述。伍德賽德持續監控其數字信息格局,並採取了各種威脅檢測措施。伍德賽德不知道有任何網絡安全事件或威脅已經或合理地可能對我們的業務戰略、運營結果或財務狀況產生重大影響。政府法規伍德賽德S的資產和勘探、開發、開採和生產經營都受到政府和監管機構實施的廣泛法律法規的約束。開採和加工石油和天然氣的能力對我們的業務至關重要。我們通過與擁有石油或天然氣礦藏的政府簽訂許可證或租約,獲得獲得土地和開採產品的權利。通常,勘探石油和天然氣的權利伴隨着在勘探上花費一定數額的資金或從事特定勘探活動的義務。權利的條款,包括權利的期限,取決於相關政府的法律或與相關政府談判的條款。根據PSC,政府根據PSC S條款將勘探、開發和生產活動的獨家執行權授予承包商。當成功時,承包商被允許使用特定的188年度報告2023


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設定生產的石油和天然氣的百分比,以回收其資本和運營支出,通常稱為成本石油。‘’ 剩餘產量由政府和承包商按照政府確定的比例分配,並在PSC中規定。PSC還可能包括額外的財政條款,如特許權使用費、生產獎金和税收待遇,以及 處理國內供應義務、本地含量、計量和估價的其他合同條款。PSC是承包商與政府協商的雙邊合同,因此每個合同的條款都不相同。適用的 法律和法規,以及伍德賽德根據這些法律需要獲得的任何許可,可能要求伍德賽德在各種操作實踐中識別、避免、減輕和披露環境風險,其中包括,除其他外,通過 在開始活動前尋求和獲得許可,限制空氣和水排放以及廢物排放,限制類型,可以利用或釋放到環境中的各種物質的數量和濃度, 處理對受保護物種或文化資源的潛在或實際影響,在某些情況下監測或補救污染,建立並遵循某些檢查、測試,維護和退役 協議,以及披露某些操作實踐。此外,我們運營所需的環境許可證可能會受到第三方的法律質疑,此類質疑可能會對我們的運營造成重大不利影響, 此類質疑會延遲或阻止獲得我們運營所需的批准或許可證,或以其他方式需要增加成本以獲得此類批准或許可證。 此外,聯合國(UN)安全理事會和/或包括英國、美國、歐盟(EU)、中國和澳大利亞在內的各國政府不時對某些國家、實體或個人採取某些貿易制裁措施,這些措施可能會限制我們向,和/或我們從這些國家、實體或個人購買商品或服務的能力。本摘要重點介紹澳大利亞和美國的監管制度以及塞內加爾的某些監管制度。它不是這些司法管轄區監管制度的完整摘要,也不是適用於Woodside的立法和法規的完整列表。Woodside還在其擁有資產和業務的每個司法管轄區不同程度地受環境和其他法規的約束。澳大利亞在澳大利亞,石油勘探和開發是在一個法律框架內進行的,其特點是聯邦政府和州政府或地區政府之間的職責分工。在岸上和 領海基線三海里內進行的勘探和生產活動由各個州或領土政府負責。澳大利亞聯邦政府對三海里領海以外的澳大利亞海上石油勘探和生產負有立法責任,該海域包括與伍德賽德公司海上活動最相關的區域。’此外,Woodside在維多利亞州和西澳大利亞州有某些陸上業務,這些業務受各種州法律的約束。環境法規伍德賽德公司的澳大利亞業務受聯邦、州和地方環境法律法規的約束。’ 對於聯邦管轄範圍內的勘探鑽探和地震活動,國家海上石油安全和環境管理局(NOPSEMA)(一個獨立的法定機構)接受的環境計劃中概述了這一點;隨着作業進入施工、調試和生產階段,提交審批的初始文件須包括整個海上項目建議書和新的或修訂的環境計劃。在海上項目建議書獲得批准後,要求 提交每項活動的後續環境計劃。 這些法律和法規還限制了與海洋和陸地活動有關的各種物質的類型、數量和濃度;限制或禁止在某些環境敏感或保護區及其附近進行鑽探和地震或生產活動;並對石油、天然氣和石化作業造成的污染或其他未經授權的環境影響施加刑事和民事責任。《2007年國家温室氣體和能源報告法》(Cth)要求滿足某些報告閾值的公司報告有關温室氣體(GHG)排放和能源生產和消費的公司信息,作為單一的國家報告計劃的一部分,並建立了保障機制,旨在將某些GHG排放量保持在或低於 澳大利亞最大的工業設施的法定限值,即基準。’2023年3月,《2023年保障機制(抵免)修正法案》獲得通過,該法案自2023年7月1日起對保障機制進行改革,旨在減少 澳大利亞最大工業設施的範圍1温室氣體排放,其軌道符合澳大利亞温室氣體減排目標,即到2030年比2005年水平低43%,到2050年實現淨零排放。’’澳大利亞公眾持續向 政府施加壓力,要求其加快碳排放減少計劃。因此,澳大利亞氣候變化監管的未來及其可能對伍德賽德公司業務產生的影響仍然存在重大不確定性。’伍德賽德能源 集團有限公司189


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此外,澳大利亞的環境法律和法規還包括對鑽井設備、加工設施、管道和運輸船操作導致的空氣排放和水排放的限制。這些法律還規範危險材料和一般廢物的使用、管理和處置;禁止未經 批准清除原生植被;管理生物多樣性,管理和授權對原住民遺產的影響;並要求伍德賽德制定和實施安全和環境管理計劃。伍德賽德被要求提供債券或維持其他形式的財務保證,以恢復, 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 ‘總收入’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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伍德賽德認為,它完全有能力確認其遵守在過去一年中引入的眾多新的就業和勞資關係義務 。展望未來,預計與合規相關的需求將增加,特別是考慮到預計2024年將進行進一步改革。退役責任修正案2021年9月2日, 澳大利亞聯邦議會通過了《2021年海上石油和温室氣體儲存修正案(標題管理和其他措施)法案》(Cth),其中包括修訂《海上石油和温室氣體儲存法案》(Cth) (OPGGSA)以擴大後續責任條款。該等修訂自二零二二年三月二日起生效。擴大的後續責任制度使NOPEMA和負責的聯邦部長能夠召回所有所有權所有者、前所有權所有者及其各自的相關團體法人和相關人員,以便在所有權區域開展退役活動。‘’這些權力的適用具有追溯力,適用於目前有效的所有權 以及2021年1月1日或之後停止有效的所有權。Santos Barossa判決和環境計劃2022年12月,澳大利亞聯邦法院合議庭在Santos NA Barossa Pty Ltd訴Tipakarpa案中作出判決 [2002]FCAFC 193(上訴決定)。上訴判決決定決定了與NOPEMA接受海上石油活動環境計劃相關的諮詢要求的某些方面,這是 OPGGSA的要求。隨後,NOPEMA為工業界出版了一份題為"環境規劃諮詢"的指導方針。“”由於這些事件,伍德賽德在獲得 英聯邦水域石油活動的環境計劃方面遇到了延誤。2023年9月,澳大利亞聯邦法院在庫珀訴國家海洋石油安全和環境管理局(No.2)案中, [2023]FCA 1158,發現NOPSEMA公司決定 有條件地接受伍德賽德公司與斯卡伯勒項目相關的地震勘測環境計劃是無效的。’’伍德賽德是這件事的當事人。Woodside於2023年10月提交了該活動的修訂環境計劃。 伍德賽德的修訂環境計劃於2023年12月獲得NOPEMA的認可,並於2023年12月根據認可的環境計劃完成工作。’有關 政府法規和其他法律發展相關風險的更多信息,請參閲第3.9節"風險因素"。–國內天然氣儲備政策根據西澳大利亞州政府於2006年推出的政策(WA國內天然氣政策), 作為LNG項目所需的州批准的條件,需要保留相當於LNG出口項目LNG產量15%的天然氣供國內使用。該政策通常通過項目提議者和國家之間簽訂的國內天然氣承諾協議來實施,允許 就 逐個案例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在伍德賽德的許多業務依賴管道許可證,將石油和天然氣從生產點輸送到加工設施和相關市場。如上所述,OPGGSA還規定在OPGGSA和S管轄的業務範圍內發放管道許可證。西澳大利亞州沿海水域內的管道根據1982年《石油(水下土地)法》(WA)獲得許可 ,維多利亞州沿海水域內的管道根據《2010年離岸石油和温室氣體儲存法案》(VIC)獲得許可。西澳大利亞的陸上管道根據1969年《石油管道法》(WA)獲得許可,維多利亞州的陸上管道根據2005年《管道法》(VIC)獲得許可。伍德賽德還須遵守以下法律,其中包括:各種石油税,包括特許權使用費、消費税、臨時税和石油資源租賃税(PRRT)。2023年5月,澳大利亞政府宣佈了旨在確保海上液化天然氣項目在自第一次生產起7年後支付最低PRRT付款的規定。規則 計劃從2023年7月1日起生效。對PRRT立法的相關修正案於2023年11月16日提交聯邦議會。目前尚不清楚這些修正案何時會獲得皇室批准。根據法律,這些規則預計將從2023年7月1日起適用於冥王星液化天然氣項目,並從2024年7月1日起適用於惠斯通液化天然氣項目。公告還包括承諾重新修訂《石油資源租金税收評估條例》(GTP條例)。銷售天然氣加工成液化天然氣的價格和收費安排的處理根據GTP規例確定。2023年12月22日,澳大利亞政府公佈了重新修訂的GTP法規的曝光草案,以徵求意見。 該法案最近還被2023年7月11日生效的《競爭和消費者(天然氣市場守則)條例2023(Cth)(天然氣守則)》修訂,允許在澳大利亞東部天然氣市場實施天然氣價格控制。目前,Woodside生產並供應給澳大利亞東部天然氣市場的天然氣價格上限為12美元/GJ,直到2025年7月1日 。澳大利亞競爭和消費者委員會可能每兩年更新一次價格上限。《天然氣守則》還引入了強制性行為守則,為 批發天然氣合同的商業談判確立了最低行為和流程標準,包括誠信義務和不合理定價條款。‘’• 澳大利亞國內天然氣安全機制(ADGSM),根據海關規定,《1958年(Cth)(禁止出口)條例》 和海關(禁止出口)(澳大利亞國內天然氣安全機制的運作)指南2023(Cth),根據該指南,澳大利亞政府可以要求液化天然氣項目禁止出口或尋找抵消天然氣來源,以確保 有足夠的天然氣供應供家庭使用。 ADGSM旨在作為市場解決方案和其他監管幹預措施失敗時的最後手段。• 保護 澳大利亞原住民及其文化遺產權利和利益的法律。自1992年以來,澳大利亞普通法承認,在某些情況下,澳大利亞原住民可以根據其傳統 法律和習俗對土地和水域擁有權利和利益。1993年《土著產權法》(聯邦)和補充州立法承認和保護土著產權持有人和登記的土著產權申請人的土著產權權利和利益。澳大利亞 州和聯邦政府的多項立法保護澳大利亞土著文化遺產、權利和獲得土地的權利,其中許多法律都需要審查和修改,以確保 澳大利亞原住民更多地參與可能影響文化遺產和其他權利和利益的決策。• 大日出特別制度(GSSR)是根據2019年8月30日生效的《海洋邊界條約》設立的。Woodside持有 產品分享合同和保留租賃,涵蓋其在GSSR內的石油利益,受澳大利亞/東帝汶聯合行政控制。• 1975年《外國收購和收購法》(Cth)(FATA)、FATA下的法規 和澳大利亞的外國投資政策,旨在鼓勵不違背澳大利亞國家利益的外國投資。’ • 在州和聯邦司法管轄區都有關於工作健康和安全(WHS)的立法,有單獨的陸上和海上 法規。WHS法律旨在保護工人的健康和安全,規定所有有能力參與工作場所風險管理的各方(包括設備和物質的製造商和供應商,以及僱主和工人(包括僱員和承包商))都有義務。’除其他事項外,Woodside作為陸上和海上設施的運營商,需要制定並遵守全面的安全案例手冊,其中描述 設施,並提供與設施相關的危險和風險的詳細信息、風險控制和安全管理系統,以最大限度地降低相關風險。‘’• 國家立法對長期服務假、工人補償以及反歧視和平等機會等事項作出了規定。’• OPGGSA還為沿海水域以外的近海區域CCS和CCUS項目以及評估許可證的授予、 持有租約和注入許可證提供了立法框架。2023年11月29日,西澳大利亞州政府最近提出了《2023年石油立法修正案》,以實現西澳大利亞州温室氣體的運輸和地質儲存。192 2023年度報告


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美國在美國,眾多聯邦機構監管該行業的特定部分和伍德賽德·S美國 業務。美國聯邦政府直接監管聯邦土地上碳氫化合物權益的開發,包括美國墨西哥灣(GOM)和外大陸架(OCS)其他地方的土地。最近幾年的聯邦租賃活動一直受到政治審查和動機、重大不確定性、延誤和法律挑戰的影響,涉及氣候變化對新的近海勘探和生產的潛在影響,或與GOM租賃拍賣相關的聯邦環境審查是否充分。伍德賽德還受到以下法律和監管機構的約束。《外大陸架土地法》(OCSLA)規定伍德賽德和S在GOM的聯邦海上石油和天然氣租約上的碳氫化合物活動。OCSLA授權內政部(DOI)通過其機構安全和環境執法局(BSEE)、海洋能源管理局(BOEM)和自然資源税務局(ONRR)管理和制定關於OCS礦物勘探和開發的法規。OCS的租約包含相對標準化的條款,根據OSCLA的授權,BOEM基於競爭性招標通過預定的租賃銷售授予租約,並要求遵守詳細的BSEE和BOEM法規以及根據各種聯邦法律發佈的命令,包括國家環境政策法(NEPA)和海岸區管理法(CZMA)。對於某些勘探和開發活動,承租人還必須獲得美國環境保護局(EPA)等機構的環境許可。某些OCS 活動也受美國海事法的監管,由美國海岸警衞隊監管。此外,近海管道,包括那些位於GOM的管道,受到聯邦監管委員會(FERC)和美國交通部下屬的管道和危險材料安全管理局(PHMSA)的管轄。BSEE還對其管轄範圍內的海上管道採用了涵蓋類似事項的法規。 此外,我們在GOM的美國業務受到與封堵和廢棄油井以及退役海上結構和設備相關的廣泛要求。我們可能被要求提供實質性的財務保證,如擔保保證金,或以其他方式證明支持這些退役義務的財務能力,例如通過獲得保險,其成本可能是巨大的。此外,BOEM目前正在考慮通過擬議的 更新的財務保證法規,增加其補充擔保要求。任何此類增加通常都會增加我們需要提供的擔保金額,從而推高我們的運營成本,進而強調擔保債券市場的能力,以提供足夠的債券來滿足海上石油和天然氣行業由此產生的需求。環境法規《清潔空氣法》和類似的州法律法規通過發放許可證和其他授權要求來管理各種空氣污染物的排放。自2009年以來,環保局一直在監測和管理石油和天然氣部門某些來源的温室氣體排放,包括二氧化碳和甲烷,因為它們與氣候變化有關。此外,國際氣候努力,包括2015年《巴黎協定》以及2021年和2022年《聯合國氣候變化框架公約》締約方大會,已導致許多國家承諾減少温室氣體排放,並呼籲締約方取消某些化石燃料補貼,並採取進一步行動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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監管變革的方向。此外,海上風電和碳封存有可能增加 OCS的競爭性用途,這可能會限制海上石油和天然氣運營的未來機會。由於經濟、政治、社會、環境或其他原因,修改現有法律或法規,或採納新法律或法規,限制或對石油和天然氣勘探或開發鑽探施加更大限制 ,可能會對我們的業務、財務狀況或經營業績產生重大不利影響。塞內加爾在塞內加爾,伍德賽德公司的PSC和勘探, 勘探,開採和運輸碳氫化合物,以及這些活動的税收規則,主要受第1999號法律管轄。’ 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除另有説明外,本節所載資料為截至二零二四年二月十三日的最新資料 。第100頁中提到的公司名稱或名稱:‘’‘’ 195—202是指伍德賽德能源集團有限公司,這些頁面上提到的股權和其他股權是指伍德賽德能源集團有限公司的股權。股權分配下表載列伍德賽德能源集團有限公司股東按股權規模、股東數目及股份數目的分配情況。股權規模持有人數目股份數目已發行股本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大於100,000 158 1,379,646,77172.66總計620,891 1,898,749,771100.00 1所有已發行股份附有投票權, – – – –    一對一不可出售股份有62,107名成員持有少於一批可出售股份(按2024年2月13日的收市價31. 13元計算)。  股東及股權的地域分佈註冊地址持有人數量股份數量佔已發行資本的百分比澳大利亞602,134 1,886,776,36799.37新西蘭7,530 6,333,8810.33聯合王國3,225 2,130,1240.11美利堅合眾國1,885 1,122,3220.06其他6,117 2,387,0770.13總計620,891 1,898,749,771100.00美國股權分類持有人數量股份數量佔已發行資本的百分比 有投票權證券的註冊持有人1,885 1,122,下表顯示截至2024年2月13日,Woodside Energy Group Ltd按持股規模、 持有人及權利數量劃分的權利分佈。           持股規模持有人數量持有人數量已發行股權數量% 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超過100,000 7千1,452,76110.06合計4,372 14,4444,802100.00伍賽德能源集團有限公司195 – – – –   


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下表載列於Woodside Energy Group Ltd股份登記冊上市的20名最大普通股股東及其於二零二四年二月十三日的持股詳情。已發行股東的股份%持有資本滙豐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公司名稱有限公司38,168,780 2.01法國巴黎銀行股份有限公司36,196,274 1.91法國巴黎銀行股份有限公司    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滙豐 客户代理(澳大利亞)有限公司  13,363,475 0.70 CITICORP NOMINEES PTY LIMITED  9,617,598 0.51 BNPP NOMS PTY LTD HUB24海關服務有限公司8,617,134 0.45網絡投資有限公司   7,606,775 0.40澳大利亞基金投資有限公司3,816,348 0.20 ARGO投資有限公司3,571,455 0.19澳大利亞 基金投資有限公司2,954,652 0.16網絡投資有限公司     2,837,416 0.15共同信託有限公司2,798,294 0.15滙豐海關名稱(澳大利亞)有限公司2,518,358 0.13滙豐 海關名稱(澳大利亞)有限公司2,455,728 0.13 1,328,248,108 69.95主要股東向本公司發出的主要股東通知中披露的主要股東如下:最後通知日期 類別主要股東的所有權收到日期持有的股份1投票權1貝萊德集團(貝萊德集團,  —   及普通股2024年2月8日2024年2月133,581,2777.03附屬公司) 貝萊德集團(貝萊德公司  和ADR 1:1 2024年2月8日2024年2月1,992,3680.11附屬公司)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 控制實體)State Street Corporation及其附屬公司普通股2022年9月6日202221年9月2022295,780,8355.04 1該等數字乃根據最新 適用主要股東通知中提供的擁有的數目及投票權計算。2如其最新主要股東通知中所述,Vanguard Group亦持有42,270股Woodside ADR股份。買入情況目前並無 市場回購。       受限制證券Woodside Energy Group Ltd並無任何受限制證券或受自願託管發行的證券。 木工員工激勵計劃的市場購買1,2總股份支付平均價格支付平均價格購買股份數量購買期間員工每股(澳元)每股(美元)購買時間 計劃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總計2,332,121 37.3324.422,332,121 1購買這些股份是為了滿足員工激勵計劃 的要求。2伍德賽德員工激勵計劃的市場購買總額為總股本的0.12%。196安南AL報告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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倫敦證券交易所伍德賽德股票在倫敦證券交易所上市證券主板市場交易(交易以英國存託權益的形式結算),代碼為WDS EID。伍德賽德已任命ComputerShare Investor Services PLC為其註冊人。如果您對所持股份有任何疑問,請聯繫ComputerShare,地址:英國:ComputerShare Investor Services Pty Limited郵寄地址:ComputerShare Investor Services PLC The Pavilions,Bridgwater Road Bristol BS99 6ZZ電話:+44(0)370 703 6075電子郵件:WebCorres@ComputerShar.co.uk網站: ComputerShare.com/UK ADR美國存託憑證計劃。美國存託憑證計劃普通股與美國存托股份(美國存托股份)之比為1:1。存託費用花旗銀行是我們ADR計劃的開户銀行。美國存託憑證持有人同意向美國證券交易委員會提交的存入協議中有關存入美國存託憑證或交出美國存託憑證以供註銷以及花旗銀行提供的某些服務的條款。持有者需要為花旗銀行在我們的每個ADR計劃中提供的一般存託服務支付所有費用,如下表所示。服務 費用按存款發行美國存託憑證每美國存托股份 最高為0.05美元。股份。 取消美國存託憑證。 至多 每美國存托股份$0.05取消。派發現金股息或 ,最高可達每持有美國存托股份0.05美元。其他現金分配。 證券的分配每個美國存托股份持有的其他 最高可達0.05美元。除了ADS或購買 附加ADS的權利。 美國存托股份服務。 在託管銀行建立的適用記錄日期(S)持有的每個美國存托股份最高可達0.05美元。註冊美國存托股份轉賬。每筆美國存托股份轉賬 高達0.05美元。轉換一個系列 的ADS,每個轉換的美國存托股份最高可達$0.05。對於另一系列的 。託管銀行向發行人支付的ADS費用,花旗銀行將償還伍德賽德因其美國存託憑證計劃而產生的某些費用,但受某些上限的限制。這些可報銷的費用目前包括但不限於法律、會計和儲備工程師費用、上市費用、與美國投資者關係有關的費用、支付給服務提供商的向ADR持有人分發材料的費用,以及繼續遵守適用的美國法律和紐約證券交易所上市標準的費用。花旗銀行已進一步同意免除與伍德賽德S美國存託憑證計劃有關的某些費用。這些免除的費用目前包括但不限於與ADR計劃管理相關的標準成本,以及與伍德賽德S股權補償計劃下發行ADR相關的某些費用。截至2023年12月31日止年度,直接報銷及豁免費用合共約1,633,000美元。在某些情況下,包括終止我們的美國存托股份計劃或移除我們的託管人,我們可能需要向託管人償還之前 期間報銷的部分金額。根據我們的ADR計劃發行的美國存託憑證在紐約證券交易所交易,股票代碼為WDS。截至2024年2月13日,伍德賽德美國存托股份計劃中已發行和未償還的美國存託憑證共有47,844,455份。美國存託憑證持有人應使用以下詳細信息,就與其美國存託憑證相關的所有事宜直接與花旗銀行進行交易。查詢請聯繫:花旗銀行股東服務部地址:羅德島普羅維登斯郵政信箱43077號02940-3077USA免費電話:1-877-花旗-ADR國際:+1 781 575 4555電子郵件:Citibank@Holders-Online.com投資者關係查詢地址:Woodside Energy Group Ltd.Mia Yellagonga 11 Mountain Street Perth WA 6000郵寄地址:GPO Box D188 Perth WA 6840電話:+61 8 9348 4000電子郵件:Investor@Wood side.com網站:wood side.com根據澳大利亞目前實施的外匯管制,資本進出澳大利亞不需事先獲得政府批准,除下文所述外,澳大利亞不限制貨幣流入或流出該國。可根據澳大利亞《2006年反洗錢和反恐怖主義融資法》(反洗錢/反恐基金法)制定條例,禁止涉及指定外國的交易。截至本報告之日,還沒有這樣的規定。為了控制逃税和洗錢,《反洗錢法》還要求向澳大利亞交易報告和分析中心(AUSTRAC)報告某些交易,並禁止報告實體在未遵守《反洗錢法》規定的某些義務(例如,瞭解您的客户支票)的情況下,向 客户提供某些指定的服務。此外,1988年《金融交易報告法》(Cth)(FTR法案)對律師和現金交易商施加了報告重大現金交易的某些義務。自治198年度報告2023年


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根據澳大利亞《2011年(Cth)自治制裁法》、澳大利亞《1945年(Cth)聯合國憲章法》以及澳大利亞的其他法案和條例頒佈的《2011年(Cth)制裁條例》限制或禁止付款,與某些國家或指定個人或實體有違禁聯繫的資產進行交易或其他交易 金融制裁或被認定為恐怖主義。澳大利亞外交和貿易部(DFAT)維持一份受金融制裁或與恐怖主義有違禁聯繫的所有個人和實體的名單, 該名單可在DFAT的網站上向公眾提供。’有關利潤、股息或資本的匯款並無特定限制。税務本節描述了美國和澳大利亞聯邦所得税對持有股份或美國存託憑證(統稱為“美國伍德賽德證券”)的美國持有人(定義見下文)的重大後果。‘’只有當您購買了您的股份或美國存託憑證,並且您持有您的股份或美國存託憑證作為資本資產用於税務目的時,才適用於您。本討論 僅涉及美國和澳大利亞聯邦所得税,不討論根據您的個人情況可能與您相關的所有税務後果,包括外國、州或地方税務後果、遺產 和贈與税後果,以及根據對淨投資收入徵收的Medicare貢獻税或替代最低税產生的税務後果。如果您是受 特殊規則約束的特殊類別持有人的成員,則本節不適用於您,其中包括:選擇使用•• 按市值計價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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或存託人(如為美國存託證券)實際或建設性地收取股息。股息將不符合 的條件,即美國公司就從其他美國公司收到的股息一般允許的已收股息扣除。您必須將股息分配金額包括在您的收入中,將是所支付的澳元的美元價值,按股息分配日期的澳元/美元即期匯率確定,而無論股息是否實際上轉換為美元。一般而言,從股息分配之日至您將付款轉換為美元之日期間,因貨幣匯率波動而產生的任何收益或損失 將被視為普通收入或損失,且不符合適用於合格股息收入的特殊税率 。收益或虧損一般為來自美國境內來源的收入或虧損,以外國税收抵免限制為目的。超過當期和累計收益和 利潤的分配(根據美國聯邦所得税的目的)將被視為 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- 處置前兩年內的一個月期間,以及處置時,Woodside當時不屬於澳大利亞不動產的資產(直接或通過介入實體持有)的市值總和(為此目的,包括採礦、 與位於澳大利亞的礦物、石油或採石場材料有關的開採權或探礦權);或者美國持有人是作為美國條約居民而不符合《澳大利亞税務條約》規定的利益的個人 ’並在成為非澳大利亞居民後,選擇伍德賽德證券繼續繳納澳大利亞資本利得税。•在某些情況下,如果Woodside證券構成 間接澳大利亞不動產權益,用於澳大利亞CGT目的,則在包括以場外轉讓方式進行收購的情況下,根據非居民CGT預扣制度,買方可能被要求預扣等於 購買價12.5%的金額。‘’已宣佈將於二零二五年一月一日或之後訂立的銷售合約 的預扣税率提高至15%。受影響的美國持有人應就如何適用此預扣制度尋求自己的意見。上述關於出售Woodside證券的評論不適用:如果投資管理制度(IMR)適用於美國持有人,則投資管理制度(IMR)豁免 在出售澳大利亞上市公司(相關)投資組合權益時 的澳大利亞所得税和資本利得税收益(受若干條件限制)。••––IMR豁免 廣泛適用於廣泛持有的伍德賽德能源集團有限公司201


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IMR實體的直接投資和間接投資通過獨立的澳大利亞基金管理公司進行。 豁免適用於在澳大利亞税務目的上被視為公司的IMR實體取得的收益,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其他信息資產事實生產設施澳大利亞資產角色股權結構產能(100% 項目)產品Pluto LNG運營商90% Pluto LNG工廠LNG:4. 9 MtpaLNG,管道天然氣(陸上天然氣廠)國內天然氣:25 TJ/d和凝析油:1,140噸/d冥王星平臺幹氣:1,320 MMscf/d天然氣和凝析油(鋼夾套固定 平臺)西北運營商33. 33% Karratha天然氣廠LNG:16. 9 MtpaLNG,管道天然氣,擱板1 (陸上天然氣廠)家用天然氣:630 TJ/d凝析油和凝析油:14,385噸/dNGL North Rankin Complex幹氣:60,000噸/d天然氣和 凝析油 (鋼夾套固定平臺)凝析油:6,200噸/天古德温A平臺幹氣:38,000噸/天天然氣和凝析油(鋼夾套固定平臺)凝析油:18,000噸/天天使平臺幹氣:21,500噸/天天然氣和凝析油(鋼夾套固定平臺)凝析油:8,600 Sm3/天   惠斯通2非運營商13%惠斯通LNG廠LNG:8.9 MtpaLNG,管道氣(陸上天然氣廠)家用氣:215 TJ/d和凝析油:8,661 Sm3/d惠斯通平臺幹氣:1,970 MMscf/d天然氣和凝析油(鋼重力結構平臺)凝析油:8,600 Sm3/d Okha FPSO操作員50%FPSO油:60,000 bbl/d原油天然氣:82 MMscf/d Ngujima—Yin操作員60%FPSO石油:120,000 bbl/d原油FPSO Bass Strait非運營商50%Longford (陸上天然氣廠)天然氣:1,040 TJ/d原油, 管道長島點 (陸上原油和凝析油:天然氣,凝析油加工和儲存廠)65,000桶/天和天然氣液化天然氣 (鋼套平臺液化石油氣:和西巴拉庫塔海底5,150噸/天回接)乙烷: 850噸/天Snapper(鋼導管架平臺)Marlin/Turrum(鋼導管架平臺)金槍魚/西金槍魚(鋼導管架平臺和混凝土重力結構)石油區塊(3個鋼導管架平臺)32.5% Kipper(海底回接至西金槍魚)Pyrenees FPSO操作員40—71.4%FPSO石油:96,000桶/天原油馬其頓操作員71.4%陸上單— 火車燃氣廠天然氣:220 MMscf/d管道天然氣凝析油:110桶/d 1西北大陸架由 多個活躍的合資企業組成。  除新創建與中海油的合資企業外,伍德賽德集團在所有這些企業中的參與權益為33.33%。’Woodside Wasn't於CLNG合資公司的參與權益為25%,於擴展權益合資公司的參與權益為31. 567%。’ 2惠斯通的資產處理來自幾個海上氣田的天然氣,包括Julimar和Brunello氣田,伍德賽德擁有65%的參與權益,是運營商。伍德能源集團有限公司203


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國際       資產      作用     股權     基礎設施     能力(100%項目)     產品更多      操作者     45%     Angostura第2座(c)–     石油:100,000桶/天     原油和管道Angostura          (中央處理 平臺)     天然氣:340 MMscf/d     氣體      68.46%     紅寶石大廈第三座(a)–          (well保護器 平臺)     大神子   操作者     72%     張力腿平臺     石油:100,000桶/天     原油,管道      氣體:50 MMscf/d     凝析氣      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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温室氣體評估許可證           資產      許可角色      合資     評論     澳大利亞   G—7—AP 非運營商波拿巴CCS評估合資企業    位於北領地    西海岸北部-波拿巴盆地附近G-8-AP 運營商 瀏覽合資企業    進行碳捕獲和封存評估     瀏覽    G-10-AP運營商 Angel CCS合資公司    位於西澳大利亞西北海岸    外的卡納馮盆地北部 勘探     Country     許可    Role     股權    產品    亞太        WA-356-P    運營商 65%    易氣盆    WA-536-P    運營商 65%    易氣盆地     WA550-P    操作員 100%    易氣盆    NT/P86     操作員 100%    易氣盆    WA-404-P    運營商  100%    易氣盆    WA-28-P    運營商 15.78%    天然氣 俯卧盆地    WA-93-R    運營商 70%    易氣盆    WA-94-R    運營商 70%    天然氣盆地    緬甸(1)  A-7    運營商 放棄,    天然氣盆地        手續待定    AD-7    非運營商移交,    天然氣盆地        手續待決    AD-1    聯合    移交,    天然氣盆地         運營商 手續待辦    AD-8    聯合    已放棄,    天然氣盆地        運營商 手續待辦    歐洲         愛爾蘭     FEL 5/13    運營商 Exit發起    石油或天然氣盆地非洲         塞內加爾     魯菲斯克,Sangomar 和Sangomar Deep    運營商 90%退出啟動易油氣盆地    剛果     海洋XX     非運營商22.5%    易油氣盆地埃及     紅海區塊1    非運營商 45%    易油氣盆地紅海區塊3    非運營商30%    易油氣盆地紅海區塊 4    Non-運營商25%    油氣盆地希羅多託斯2號區塊北西迪巴拉尼     非運營商27%    油氣盆地希羅多圖斯4號區塊北埃爾達巴    非運營商 27%    油氣盆地加勒比海      巴巴多斯  卡萊爾灣,Bimshire    運營商 60%    易油氣盆地拉丁美洲     祕魯     108    非運營商退出發起    易油氣盆地1伍德賽德於2022年1月27日宣佈決定退出其在緬甸的權益。         伍德賽德能源集團有限公司205


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Country     允許    Role    權益產品北美 美國      美國墨西哥灣 GB 640、GB 641、GB 685、GB 555、GB 726、GB 770、非操作員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操作員40%易油盆GB 630、GB 501、GB 502、GB 545、GB 676、GB 677、操作員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     非操作人員50%含油盆地GC 210、GC 211、GB 663、GB 664、GB 678      操作員100%含油盆地EB 655,EB 656,EB 699,EB 700,EB 701,      操作員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     操作員45%含油盆地MC 798,MC 842       非運營商45%含油盆地GC 679、GC 768      非操作員45%含油盆地GC 238      非運營商60%含油盆地MC 368、MC 369、MC 411、MC 412、MC 455、MC 456非運營商25%含油盆地GC 80、GC 123、GC 124、GC 168       操作員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年度報告2023


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6.6其他資料替代表現計量本報告若干部分包含未在國際財務報告準則中定義 且並非根據國際財務報告準則編制的財務計量,且並非根據國際財務報告準則確認的財務表現或流動性計量。除本報告所載財務信息按照《國際財務報告準則》列報外, ‘本報告中包括了非IFRS財務措施(也構成1933年美國證券法第S—K條第10(e)項所定義的非GAAP財務措施,經修訂)。’這些指標包括息税前利潤、息税前利潤、不包括減值的息税前利潤、負債率、基礎NPAT、淨債務、自由現金流、經營現金流、資本支出、 勘探支出、股本回報率和所用平均資本回報率。有形資產淨值,每普通證券的有形資產淨值。這些非IFRS財務計量在第 節第6.7節術語表、計量單位和換算係數中定義。—本節提供了這些計量與最直接可比較的財務計量的對賬,該財務計量是根據《伍德賽德財務報表》中的IFRS計算和列報的。’Woodside公司的管理層使用這些措施與IFRS措施一起監測Woodside公司的財務業績,以提高報告期間和業務單位之間信息的可比性,Woodside公司認為, 它提出的非IFRS財務措施提供了一種有用的方法,通過它檢查其業務的基本業績。’’不應過分依賴本報告中包含的 非IFRS財務指標。非IFRS財務計量應被視為補充,而不是替代或替代, 或優於根據IFRS報告的財務業績、財務狀況或現金流量計量,或根據IFRS確定的其他數字。非IFRS財務措施 並非所有公司都統一定義,包括伍德賽德公司行業的公司。’因此,該等措施可能無法與其他公司類似標題的措施及披露相比較。 請仔細閲讀 經審計的全年財務報表及其相關附註。非國際財務報告準則財務資料的定義及計算非國際財務報告準則財務資料 為何非國際財務報告準則財務資料有用計算方法EBIT用於評估本集團的營運盈利能力(不包括融資成本淨額)計算為除所得税、PRRT及淨額及税項開支前溢利 。   ’這有助於管理層跟蹤財務費用的執行情況。 不包括EBITDA用於評估本集團的營運盈利能力(不包括淨融資)計算為除所得税前利潤、PRRT、淨融資減值成本、税項費用、折舊及攤銷以及減值損失/成本、折舊及攤銷、減值損失、 轉回。  ’ 此計量評估本集團分部之表現及減值撥回。’ 輔助資源分配決策。 用於評估S集團財務業績的基本淨利潤 由 剔除來自S集團業務的税後淨利潤的影響,不包括任何特殊項目。這一衡量標準反映了本集團S 特殊項目的業績(請參閲本節中僅針對核心業務的對賬,供管理層用來協助 決策每個財政年度的具體項目清單)。資源配置。 資本和 用於評估石油和天然氣資產的資本有效配置 ,包括石油和天然氣資產的增資、勘探和評估資本化以及勘探和評估支出。管理評估資本化及勘探和評估支出 使用此 指標作為決策支持,以維持和改善支出減去許可證獲取成本的攤銷生產能力。 和上一年的勘探費用被註銷。資本支出 用於評估石油和天然氣資產資本的有效配置,包括石油和天然氣資產的資本增加和資本化評估。管理層使用這一衡量標準作為決策 評估資本化的支持。 勘探 用於評估勘探和評估資本的有效配置,包括勘探和評估支出減去 支出。管理層利用這一衡量標準作為決策的支持,以攤銷許可證獲得成本和前一年維持和提高生產能力。 勘探費用被註銷。 本集團的營運。’此計量方法用作集團出售現金水平的關鍵 指標。淨債務淨債務計量集團如何管理資產負債表和資本負債以及租賃負債減現金和結構。   管理層 使用此方法跟蹤集團的債務水平。現金等價物。 有形資產淨值用於評估本集團之資產淨值(不包括無形資產),以評估本集團資產淨值減商譽、本集團所承擔之流動資金、償付能力及作融資用途之資產及無形資產後之非控股權益風險。 ’’ 有形資產淨值管理層用以評估本集團投資策略 比較有形資產淨值除以已發行證券數目及每股普通證券除以本集團股價。 ’ ’全額支付的股份。負債率用於監控集團的淨債務相對於 集團的淨債務總額和淨債務除以淨債務和權益的總和。 ’’此措施協助管理層監察母公司股權持有人應佔本集團之槓桿。’ 股本回報率用於 以股東的百分比計算本集團的盈利來自本集團業務的除税後淨利潤除以投資。母公司股權持有人應佔權益。 ’’’ 平均回報率用於評估 本集團使用所用資本的效率。 ’除税前溢利及融資成本淨額股息按所動用資本總額平均非流動負債及母公司股權持有人應佔權益 。 伍德能源集團有限公司


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來源於綜合損益表               2023  2022  2021      百萬美元百萬美元不包括減值的息税前利潤/息税前利潤            税後淨利潤      1,722 6,575 2,036調整如下:          財務收入      (273)(155)(27)財務費用      307 167 230 PRRT費用/(福利)        898(313)297所得税費用       653 2,912 957息税前利潤       3,307 9,186 3,493調整 :          石油和天然氣資產折舊和攤銷      3,956 2,798 1,549牌照購置費用攤銷       4     10 3租賃資產折舊       179 140 108其他廠房和設備折舊       — —  第30章減值損失      1,917     10減值逆轉     —  (900)(1,058) 不包括減值的EBITDA      9,363 11,234 4,135所依據的NPAT          母公司權益持有人應佔除税後純利╱(虧損)1,660 6,498 1,983就下列特殊項目作出調整:           加:減值損失 (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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源自綜合資產負債表的APM          2023     2022     2021年百萬美元     百萬美元     每股普通證券有形資產淨額          淨資產      35,170     37,127     14,229調整如下:          商譽      (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附加信息詞彙表、計量單位和換算係數術語定義$,$m美元 除非另有説明,百萬美元1 P已證實儲量2C或有資源的最佳估計數2 P已證實加上可能儲量A $澳元減少/減少避免、減少或清除一個 數量的二氧化碳或等效物。       ADR美國存託憑證願景Woodside使用該術語來描述尋求實現結果的願望,但該結果的實現受到重大 不確定性和意外因素的影響,以致Woodside認為尚未有合適的定義計劃或途徑來實現該結果。  ASX澳大利亞證券交易所生物多樣性生物多樣性指 所有來源的生物體之間的變異性,包括陸地、海洋和其他水生生態系統及其所組成的生態複合體;這包括物種內、物種間和生態系統的多樣性。1董事會伍德賽德能源集團有限公司董事會布倫特洲際交易所(ICE)布倫特原油可交付期貨合約(油價)資本支出包括石油和天然氣資產的資本增加和 資本化的評估。     碳信用是由碳信用計劃發行的可交易金融工具。 碳信用額代表温室氣體排放量減少或從大氣中清除,相當於1 tCOs,—e,計算為基準情景與項目情景之間的排放量差異。碳信用額度通過 行政機構(如碳信用額度計劃)運營的電子登記冊進行獨特的序列化、發放、跟蹤和報廢或行政取消。碳信用Woodside評估温室氣體完整性(減排完整性是可測量的、可驗證的,且 不準確、非額外或不永久性的風險較低)以及環境、社會和治理完整性(以對人類和環境的正面(或無負面)影響為指導;以及 防止不利後果和影響的適當治理措施)。  CCS碳捕獲和儲存CCU碳捕獲和利用,也稱為   碳轉化為產品 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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術語 定義頻率率 頻率率按每百萬工作小時計算。自由現金流 經營活動的現金流和投資活動的現金流。槓桿率 淨債務除以母公司股權持有人應佔淨債務和股權的總和。温室氣體或 《京都議定書》所列的七種温室氣體 是:二氧化碳(CO?)、甲烷(CH?)、一氧化二氮(N?)、氫氟碳化合物(HFCs)、三氟化氮(NF3)、全氟碳化合物(PFC)和六氟化硫(SF6)。2 Goal 伍德賽德使用這個術語來概括其目標和願望。總温室氣體排放 也稱為絕對排放量,總排放量氣體排放 是指在任何符合條件的單位和證書已 計入之前的排放量。4毛利率 毛利除以營業收入。毛利不包括所得税、PRRT、淨財務成本、其他收入和其他費用。GWF 大西側H1、H2 為歷年的一半(H1為1月1日至6月30日,H2為7月1日至12月31日)。控制層級 控制層級是一種識別和排序保障措施的方法,以保護工人免受危險。它們從最有效到最不有效,包括消除(實際消除危險)、替換(替換危險)、工程控制(將人與危險隔離)、行政控制(改變人們的工作方式)和個人防護 設備(直接保護工人)。導致死亡或工傷的高後果 工傷工人不能、不能或不能完全恢復的工傷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      定義      承購是指 賣方和買方之間關於購買和交付產品(通常是商品或能源)的協議。操作員,已操作   石油和天然氣合資企業的參與者通常將任命和 未運營的  One公司作為運營商,它將持有代表合資企業參與者管理合資企業活動的合同授權。如果伍德賽德是其持有股權的合資企業的運營商,本報告將該合資企業稱為正在運營。如果另一家公司是伍德賽德持有股權的合資企業的經營者,本報告將該合資企業稱為非運營企業。巴黎與     保持一致,將全球變暖控制在比工業化前水平高出2攝氏度以下的情景     ,並努力將變暖控制在1.5攝氏度以下。(2)潛在風險  這是與環境、社會或治理相關的風險,如果在未來12個月內發生, 可能會對業務或我們的活動造成實際或預期的負面影響。Prt     石油資源租賃税psc     生產共享合同 pse     工藝安全事件剩餘水平  剩餘排放水平是指在考慮到技術能力和商業可行性的情況下,儘可能減少排放     排放的目標,達到接近但不能達到零的水平。退休,退休 將碳信用轉移到登記賬户,永久地將碳信用從流通中移除。退役一詞適用於一個實體為履行自願承諾或履約義務而使用碳信用額度。     收入碳氫化合物銷售收入、加工和 普通活動 服務收入以及航運和其他收入。路易斯安那州立大學     準備啟動     魯菲斯克近海,桑戈馬爾近海和桑戈馬爾深海近海。 這些都來自排放源,      由公司擁有或控制,例如,在擁有或控制的鍋爐、熔爐、車輛等中燃燒產生的排放物;在擁有或控制的過程設備中化學品生產的排放。Woodside估計温室氣體排放量、能量值和全球升温潛能值 是根據排放發生地管轄區的相關報告法規(例如澳大利亞國家温室氣體和能源報告(nGER)、美國環保署温室氣體報告計劃(GHGRRP))進行估計的。澳大利亞監管報告 原則已用於尚未制定法規的管轄區的排放。(3)範圍2温室氣體      電力間接温室氣體排放。 範圍2核算排放量      公司消耗的外購電力產生的温室氣體 排放。購電的定義是購買或以其他方式帶入公司組織邊界的電力。範圍2的排放實際上 發生在發電設施。Woodside估計温室氣體排放量、能量值和全球升温潛能值是根據 排放發生地管轄區的相關報告法規(例如澳大利亞國家温室氣體和能源報告(nGER)、美國環保署温室氣體報告計劃(GHGRP))進行估計的。澳大利亞監管報告原則已用於尚未制定法規的管轄區的排放 。(3)術語定義範圍3温室氣體其他間接温室氣體排放。  範圍3是一個報告排放類別,允許處理所有其他間接排放。 範圍3的排放是 公司活動的結果,但來自公司不擁有或控制的來源。範圍3活動的一些例子是採購材料的提取和生產;採購燃料的運輸;以及銷售產品和服務的使用。有關Woodside報告的範圍3排放類別的更多信息,請 參閲《氣候轉變行動計劃》和2023年進度報告第72頁的數據表。3短期—和本報告指的時間範圍如下: 短期長期指的是從現在到2025年,長期指的是2046年及以後。  伍德賽德的起始基數為6。 淨權益排放量包括利用碳信用作為補償。可持續發展 提及可持續性(包括可持續和(包括 可持續)是指伍德賽德S可持續 可持續發展委員會和 可持續發展相關董事會和可持續) 政策,以及在伍德賽德S的背景下,旨在確保其業務從長期角度來看是可持續的,考慮到一系列因素,包括經濟(包括能夠通過低成本和盈利來長期維持我們的業務)、環境(包括考慮到我們的環境影響和努力降低碳投資組合)、社會(包括支持我們的運營許可證)和 監管(包括持續遵守相關法律義務)。使用可持續發展、可持續發展和可持續發展等術語並不意味着伍德賽德不會對經濟、環境或社會產生不利影響,也不意味着伍德賽德將實現任何特定的經濟、環境或社會成果。Target 伍德賽德使用這一術語來描述尋求實現結果的意圖,伍德賽德認為 它已經制定了適當定義的計劃或途徑來實現該結果。 TCFD氣候相關金融披露工作組。 有關更多信息,請參見www.example.com第1層PSE典型的第1層工藝安全事件是超過500 kg的碳氫化合物泄漏(在任何一小時內)。 第2層PSE典型的第2層工藝安全事件是 超過50 kg但小於500 kg的碳氫化合物泄漏(在任何一小時內)。 可記錄的總數每百萬工作小時可記錄的傷害數量(死亡+損失傷害率(TRIR)工作日案例 +限制工作日案例+醫療案例+永久性部分殘疾)。  傳統所有者當地原住民羣體的成員,擁有與我們經營的土地和水有關的傳統和託管人權利和責任。  過渡案例伍德賽德使用這個術語來指伍德賽德應用的方法,通過篩選一系列氣候相關因素的投資機會來幫助我們管理風險。  基礎NPAT來自本集團業務的税後淨利潤(不包括任何特殊項目)單位生產成本(百萬美元)除以生產成本數量(百萬美元)美國,美國 美元,美元西澳大利亞州212 2023年度報告 ’     


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1環境規劃署,1992年。“《生物多樣性公約》 ”https://www.cbd.int/doc/legal/cbd-en.pdf. 2見IFRS Foundation 2021:Climate Related Disclosure Prototype。附錄a.《國際財務報告準則》在2021年原型之後發佈了進一步的諮詢文件。由於 它沒有包含巴黎結盟場景的更新定義,伍德賽德保留了以前版本的使用。3世界資源研究所和促進可持續發展世界商業理事會,2004年。“《温室氣體議定書》:一項公司會計 和報告準則。”4定義根據澳大利亞清潔能源監管機構www.example.com。gov.au/Infohub/Markets/cert-report/cert-report-2023/cert-2023-glossary [馬修斯,J.B.R. (ed.)].全球變暖1.5 ° C。氣候變化專門委員會在 加強全球應對氣候變化威脅、可持續發展和消除貧困努力的背景下,關於全球升温比工業化前水平高1.5 ° C的影響和相關全球温室氣體排放途徑的特別報告 [馬薩諸塞州,翟平,H.—O. Pörtner,D. Roberts,J. Skea,P.R. Shukla,A. Pirani,W. Moufouma—Okia角佩安河Pidcock,S.康納斯,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.)].劍橋大學出版社,英國劍橋和紐約,美國,第10頁。541-562. https://doi. org/10.1017/9781009157940.008。計量單位術語定義bbl桶bcf十億立方英尺天然氣boe桶石油當量boe桶石油當量boe/d桶石油 當量COá,,—e二氧化碳當量GJ千兆焦耳GW千兆瓦公里公里米米m3立方米Mbbl千桶Mboe千桶石油當量Mboe百萬桶石油當量MMB單位單位GB700 SCF1 boe凝析油1 bbl1 boe石油1 bbl1 boe天然氣 液體1 bbl1 boe(NGL)單元設施LNG轉換系數1噸卡拉薩天然氣廠8.08 boe 1噸冥王星天然氣廠8.34 boe 1噸惠斯通8.27 boe WOE Odbide Energy Group LTD 213                                  


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6.8有關本報告及不合理偏見的資料根據《2001年公司法》第299(3)及299a(3)條的許可,我們已在經營及財務回顧及董事報告中遺漏有關本公司業務策略、未來業務前景及可能的發展以及該等業務在未來財政年度的預期 業績的若干資料。我們這樣做的基礎是,如果這些信息被披露,可能會對伍德賽德造成不合理的損害(例如,因為這些信息為時過早, 商業敏感、機密或可能給第三方帶來商業優勢)。遺漏的信息涉及我們的內部預算、預測和估計、我們的業務戰略細節和液化天然氣合同定價。 本報告包含有關伍德賽德·S的業務和運營、市場狀況、經營結果和財務狀況的前瞻性表述,包括但不限於 交易結果、有關伍德賽德·S產品的長期需求、伍德賽德·S項目的開發、完成和執行、對未來資本支出的預期、未來股息的支付及其金額、項目的未來結果、經營活動和新能源產品的表述,對可再生能源產能以及可再生能源項目的投資和開發的預期和計劃,對生產、資本和勘探支出以及天然氣樞紐敞口的預期和指導,以及對實現伍德賽德·S淨股權範圍1和2温室氣體減排和新能源投資目標以及其他氣候和可持續發展目標的預期。除對歷史或當前事實的陳述外,所有陳述均為前瞻性陳述,一般可通過使用前瞻性詞彙來識別,如指導、預測、可能、潛在、預期、相信、目標、預期、目標、計劃、戰略、預測、展望、項目、進度、計劃、計劃、戰略、預測、展望、項目、進度、計劃和其他類似的詞語或表述。同樣, 描述伍德賽德的目標、計劃、目標或期望的陳述均為前瞻性陳述。本報告中的前瞻性陳述不是對未來事件或業績的指導、預測、保證或預測,而是基於管理層當前預期和假設的未來預期。這些陳述及其所依據的任何假設可能會在不另行通知的情況下發生變化,並受到固有的已知和未知風險、不確定性、假設和其他因素的影響,其中許多因素不是伍德賽德及其相關法人及其各自的高級管理人員、董事、員工、顧問或代表所能控制的。可能導致實際結果與前瞻性陳述中的結果大不相同的重要因素包括但不限於:大宗商品價格的波動、對伍德賽德產品的實際需求、匯率波動、巖土因素、鑽井和生產結果、天然氣商業化、開發進度、經營結果、工程估計、儲量和資源估計、市場損失、行業競爭、環境風險、氣候相關風險、實物風險、立法、財政和監管發展、會計標準的變化、各國和地區的經濟和金融市場狀況、政治風險、第三方的行動、項目延遲或推進、監管批准、武裝衝突和政治不穩定(如烏克蘭持續的衝突)對經濟活動和石油和天然氣供需的影響,成本估計,未來監管或立法行動對伍德賽德或其經營行業的影響,包括税法的潛在變化,一般經濟狀況、通脹狀況、現行匯率和利率以及金融市場狀況的影響,以及與收購、合併和合資企業相關的風險,包括整合企業的困難、財務預測的不確定性、重組、成本增加和不利的税收後果。以及與收購和剝離的財產和業務相關的不確定性和負債。與伍德賽德及其業務有關的主要風險的更詳細摘要可在第3.9節:風險因素中找到。在考慮本報告中包含的信息 時,您應查看並考慮這些風險。如果前瞻性陳述所依據的任何假設發生變化或被發現是不正確的,這可能會導致結果與本報告中的陳述不同。強烈告誡投資者不要過度依賴任何前瞻性陳述。實際結果或表現可能與任何前瞻性陳述中表達或暗示的結果或表現大不相同。伍德賽德及其任何相關機構、其各自的高級管理人員、董事、員工、顧問或代表,以及本報告中點名或參與本報告信息準備的任何人,均不對本報告中任何前瞻性陳述的準確性或實現的可能性或本報告中任何明示或暗示的結果、事件或結果做出任何陳述、保證、保證或擔保(明示或暗示)。214 2023年年報


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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)經證實(1 P)未開發儲量為9100萬桶油當量至最佳估計(2C),由於Pluto的減值,重新分類為應急資源 (WA—404—P)。216 2023年度報告


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218 2023年度報告


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總公司Woodside Energy Group Ltd Mia Yellagonga 11 Mount Street Perth WA 6000郵政地址郵箱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