NATURAL GAS SUPPLY AGREEMENT

LEGAL PURPOSES

NATURAL GAS SUPPLY AGREEMENT

Customer Company Plc (Business ID 1233567-8), hereafter the 'Buyer', and Gasum Oy (Business ID 0969819-3), hereafter the 'Seller', have concluded the following agreement regarding the sale and supply and purchase and reception of natural gas. This Agreement is a continuation of and supersedes the Natural Gas Delivery Contract signed between the Parties on xx xxxxxx xxxx and the supplementary agreements thereto.

This Natural Gas Supply Agreement comprises the following documents. In the event of any conflict, inconsistency or contradiction between these documents, the following order of precedence shall apply: 1. This Agreement

2. The numbered supplementary agreements to this Agreement 3. The Natural Gas Pricing System M2014

4. The up-to-date Transmission and Energy Trade Price Lists relating to the Natural Gas Pricing System M2014

5. Gasum Oy's up-to-date System Operator's Terms and Conditions Governing System Responsibility

6. Gasum Oy's up-to-date General Terms and Conditions of Natural Gas Supply

1

SUPPLY REFERRED TO IN THIS AGREEMENT

1.1 Under the terms and conditions specified in this Agreement, the Seller undertakes to sell and supply and the Buyer undertakes to purchase and receive natural gas.

1.2

The adjusted annual supply volumes shall be agreed in accordance with Sections 2.2 and 3.2 of the Natural Gas Pricing System M2014. If these are considerably below or above the standard volume, the Parties shall negotiate the impacts of such deviations on the pricing and supply terms of natural gas in accordance with the Natural Gas Pricing System M2014.

LEGAL PURPOSES

2

NATURAL GAS DELIVERY POINTS AND CONTRACTUAL CAPACITY

2.1. Natural gas shall be delivered by the Seller to the Buyer at the delivery points specified in the Connection Agreement.

2.2. The Buyer's contractual capacity [PS]shall be xxx MW when this

Agreement first becomes applicable.

3

DETERMINATION OF ANNUAL NATURAL GAS SUPPLY

The tariff chosen by the Buyer, the annual transmission and sale capacity, the delivery specific annual volumes, the delivery point-specific maximum transmission capacity values and the estimated annual volume divided by month shall be determined and agreed in accordance with Sections 2.2 and 3.2 of the Natural Gas Pricing System M2014.

4

PRICE AND PRICE LINKING OF NATURAL GAS

Natural gas pricing shall comply with the terms and conditions and prices specified in the Natural Gas Pricing System M2014 and

associated up-to-date price lists in accordance with either the General Tariff or the Small Consumption Tariff. The prices and price linking given in Sections 5 and 6 below are valid from 1 January 2014 until further notice but not beyond 31 December 2015.

5

NATURAL GAS TRANSMISSION AND TRANSMISSION PRICING

5.1 General Under the General Tariff, the price of natural gas transmission consists

of the delivery point charge, the transmission capacity charge and delivery point transmission charge, the advance transmission charge and the additional transmission charge. Under the Small Consumption Tariff, the price of natural gas transmission consists of the delivery point charge and the delivery point transmission charge.

5.2 Delivery point charge

5.2.1. The delivery point charge is specific to each delivery point and determined according to the maximum transmission capacity value PKmax reserved for the Buyer at the delivery point (Natural Gas Pricing

System M2014, Sections 2.3.1 and 2.5.1).

5.2.2. The rates (excluding tax) of the delivery point charge KM applicable at the start of the agreement are as follows:

Delivery point PKmax Delivery point charge

Delivery point A xxx MW €aaaaa/month Delivery point B yyy MW €bbbbb/month

LEGAL PURPOSES ---

Delivery point N zzz MW €ccccc/month

5.3 Transmission capacity charge

This section is not applicable if the Buyer chooses the Small Consumption Tariff. 5.3.1. The Buyer shall order the annual transmission capacity PT by calendar

year. This is the delivery point transmission capacity reserved for the Buyer throughout the year in the transmission pipeline (Natural Gas Pricing System M2014, Section 2.3.2).

5.3.2. The rate (excluding tax) of the unit price of the transmission capacity charge STM

0 is as follows:

STM0 = €1.660/MW, month 5.4 Delivery point transmission charge

General Tariff

5.4.1. A delivery point transmission charge shall be payable for the entire volume of gas supplied via the delivery point. The unit price of the delivery point transmission charge shall be determined according to the annual volume [GWh/a] at the delivery point (Natural Gas Pricing System M2014, Section 2.3.3).

5.4.2. The rates (excluding tax) of the delivery point transmission charge unit prices SMYK (summer season 1 April to 31 October) and SMYT (winter

season 1 January to 31 March and 1 November to 31 December) at the start of the agreement are as follows:

Delivery point Annual volume SMYK SMYT

[GWh] [€/MWh] [€/MWh]

Delivery point A xxx aaa AAA Delivery point B yyy bbb BBB ---

Delivery point N zzz ccc CCC

5.5 Delivery point transmission charge

Small Consumption Tariff

5.5.1. A delivery point transmission charge shall be payable for the entire volume of gas supplied via the delivery point (Natural Gas Pricing System M2014, Section 2.5.2).

5.5.2. The rates (excluding tax) of the delivery point transmission charge unit prices SMPK (summer period 1 April to 31 October) and SMPT (winter

period 1 January to 31 March and 1 November to 31 December) at the start of the agreement are as follows:

LEGAL PURPOSES

5.6. Advance transmission charge

This section is not applicable if the Buyer chooses the Small Consumption Tariff. 5.6.1. An advance transmission charge shall be payable for transmission of

fixed delivery exceeding the annual PT transmission capacity ordered.

The total price of the additional transmission charge ESM for fixed delivery consists of the delivery point transmission charges in

accordance with Section 5.4.2 above and the separate supplement ESMK

and ESMT (Natural Gas Pricing System M2014, Section 2.4.1).

5.6.2 The indicative unit prices of the additional advance transmission charge supplement ESMK and ESMT are:

ESMK, summer period 1 April to 31 October €2.95 /MWh

ESMT, winter period 1 January to 31 March

and 1 November to 31 December €5.00 /MWh

5.7Additional transmission charge

This section is not applicable if the Buyer chooses the Small Consumption Tariff.

5.7.1. An additional transmission charge LSM shall be payable for natural gas transmission exceeding the combined total of the annual PT transmission

capacity ordered and the advance transmission right acquired. The total price of the additional transmission charge consists of the delivery point transmission charges in accordance with Section 5.4.2 and the separate supplement LSMK and LSMT (Natural Gas Pricing System M2014, Section

2.4.2).

5.7.2 The indicative unit prices of the additional transmission charge supplement LSMK and LSMT are:

LSMK, summer period 1 April to 31 October €4.35 /MWh

LSMT, winter period 1 January to 31 March

and 1 November to 31 December €7.65 /MWh

5.8 Pressure charge

A separate pressure charge shall be payable for supply pressure exceeding 24 bar. The pressure charge shall be payable for the entire volume of gas supplied via "Delivery point A".

The pressure charge unit price shall depend on the supply pressure agreed for the delivery point under the Connection Agreement. The supply pressure agreed for "Delivery point A" is 28.0, whereby the pressure charge unit price EP0 is:

EP0 = €0.12 /MWh

If the Buyer is equipped for pressure increases with its own pressure booster unit and the Seller supplies higher pressure whenever possible considering the transmission system usage situation, only one-half of the above pressure charge is charged. In such cases the pressure charge is only charged for the period and for the volume of gas where the supply pressure has exceeded 28.0 bar.

LEGAL PURPOSES

6

NATURAL GAS SALES AND PRICING

6.1.1. Under the General Tariff, the natural gas energy price consists of the annual and monthly product energy charges, the return gas charge, the flexigas charge and the balancing gas charge. Under the Small

Consumption Tariff, the natural gas energy price consists solely of the energy charge.

6.1.2 Under the General Tariff, the Buyer can order gas either as an annual product PY or a monthly product PM or a combination of these.

6.1.3 The annual product and monthly product constitute fixed trading under the General Tariff. Flexigas and balancing gas constitute open delivery products.

6.2 Energy Trade energy charge for the annual product

This section is not applicable if the Buyer chooses the Small Consumption Tariff. 6.2.1. The Buyer shall order the annual sales capacity PY

agreement-specifically. The annual sales capacity shall remain unchanged for the entire calendar year.

6.2.2. The annual product consumed gas volume [QSY]is based on the sales

capacity [PY] and the number of hours in the invoicing period [TL].

QSY = PY x TL [MWh]

6.2.3. The agreement-based basic rate (excluding tax) of the unit price of the basic gas energy charge EMY0 for the annual product is:

EMY0 = €12.92/MWh

6.3 Energy trade energy charge for the monthly product

This section is not applicable if the Buyer chooses the Small Consumption Tariff. 6.3.1. The Buyer shall order the monthly sales capacity PM

agreement-specifically. The Buyer shall have the opportunity to review and change the sales capacity of the monthly product (Natural Gas Pricing System M2014, Section 3.2.).

6.3.2. The monthly product consumed gas volume [QSM]is based on the sales

capacity [PM]and the number of hours in the invoicing period [TL].

QSM = PM x TL [MWh]

6.3.3. The agreement-specific basic rate (excluding tax) of the unit price of the basic gas energy charge EMM0 for the monthly product is:

LEGAL PURPOSES

6.4 Return gas

This section is not applicable if the Buyer chooses the Small Consumption Tariff.

6.4.1. If the fixed gas trade transactions conducted by the Buyer during a balancing period exceed the volume of gas consumed by the Buyer, Gasum shall automatically redeem all unused amounts of gas. This is referred to as ‘return gas’ [QPK]. The return gas principle is applied to

customers covered by the General Tariff. Gasum shall pay the Buyer the return gas charge [PKM]for return gas, indexed in the same manner as the annual and monthly product energy charges.

6.4.2. The agreement-specific basic rate (excluding tax) of the unit price of the return gas energy charge PKM0 is:

PKM0 = €11.30/MWh 6.5 Energy charge

Small Consumption Tariff

6.5.1. All the gas consumed by the Customer is basic gas (Natural Gas Pricing System M2014, Section 3.1).

6.5.2 The agreement-specific basic rate (excluding tax) of the unit price of the basic gas energy charge EMP0 is:

EMP0 = €13.95/MWh 6.6 Price linking

6.6.1 The basic rates of the energy charge unit prices under the General and Small Consumption Tariff as well as the unit price of the return gas charge under the General Tariff are index-linked (Natural Gas Pricing System M2014, sections 3.3.1, 3.3.2, 3.3.3 and 3.5.1).

The above-mentioned unit prices are 55% linked to the value of heavy fuel oil price factor HFO 1S, 25% to the sub-index E40 of the domestic market basic price index (2000=100) and 20% to the untaxed value of the fuel price factor h (Natural Gas Pricing System M2014, section 1.2 of Energy Trade Price List).

The unit prices of the energy charges are adjusted monthly. In this, the adjusting index for the sub-index E40 of the basic price index for

domestic supply and the fuel price factor h is the arithmetic average of the six calendar months preceding the month prior to the invoicing month, and the adjusting index for the heavy fuel oil price factor HFO 1S is the arithmetic average applicable to the six months immediately preceding the invoicing month (Natural Gas Pricing System M2014, section 1.2 of Energy Trade Price List).

The values of the adjusting indices are calculated to the same accuracy as the corresponding base values.

LEGAL PURPOSES

6.6.2 The index-adjusted agreement-specific unit prices of the energy charges EMY1, EMM1, EMP1 and the index-adjusted agreement-specific

unit price of the return gas charge PKM1 are calculated as follows:

EMY1 = In * EMY0

EMM1 = In * EMM0

EMP1 = In * EMP0

PKM1 = In * PKM0

6.6.3 The index formula is as follows:

























h

h

0,20

E40

E40

0,25

HFO1S

HFO1S

0,55

I

where HFO 1S1 = the application value of the heavy fuel oil

price factor HFO 1S HFO 1S0 = €166.62 /t

E401 = the application value of the sub-index E40 of

the basic price index for domestic supply

E400 = 131.0

h1 = the application value of the fuel price factor h

(excluding tax) h0 =€7.27 /MWh

6.7 Open deliveries

This section is not applicable if the Buyer chooses the Small Consumption Tariff. 6.7.1. A Buyer that has agreed with Gasum on the terms and conditions of

open delivery of natural gas is entitled to use ‘open delivery gas’ to balance and adjust its own natural gas acquisition. Flexigas and balancing gas constitute open delivery products. The Buyer is charged separate flexigas and balancing gas charges [JKM]and [LKM] for flexigas and balancing gas. The pricing of gas supplied as flexigas and balancing gas is based on the gas procurement costs at the time of sale and the prevailing situation between procurement and sales.

6.7.2 A separate flexigas charge, JKM, shall be payable for gas delivered as flexigas (open delivery), with the unit price, JKMm, determined by the

Seller.

6.7.3. A separate balancing gas charge, LKM, shall be payable for gas delivered as balancing gas (open delivery), with the unit price, LKMm,

determined by the Seller. .

7

OTHER TERMS AND CONDITIONS

7.1. In addition to the charges referred to in Sections 5 and 6 above, the Buyer shall also pay the Seller the value-added tax (VAT) as well as any

LEGAL PURPOSES other taxes or tax-like charges payable on the charges.

7.2 Otherwise the Natural Gas Pricing System M2014 and the associated up-to-date price list, the System Operator's Terms and Conditions Governing System Responsibility, Gasum Oy's General Terms and Conditions of Natural Gas Supply and, as appropriate, the Connection Agreement and Gasum Oy's Terms and Conditions of Connection to the Natural Gas Transmission System related thereto, all in their up-to-date versions, shall apply.

7.3. Neither party may transfer this Agreement or the rights and obligations contained herein to a third party without the prior written consent of the other party. The parties may not, without justified reason, refuse such transfer.

8

CONFIDENTIALITY

This agreement is confidential. Neither party is entitled to disclose information contained herein to a third party.

9

VALIDITY

This agreement shall apply from 1 January 2014 and remain valid from the moment of signing until the end of 2015.

This agreement has been signed in two (2) identical copies, one for each party.

dd mmmmmmm 2013

CUSTOMER COMPANY PLC

GASUM OY

APPENDICES: Natural Gas Pricing System M2014

Price List relating to the Natural Gas Pricing System M2014 System Operator's Terms and Conditions Governing System Responsibility

Gasum Oy’s General Terms and Conditions of Natural Gas Supply Any other agreements, such as

- alternating consumption - pressure sales