1. Page 0 Confidential – for Internal Use Only Financial Acumen Ability to understand and apply internal and external business drivers and metrics to produce profitable business results. Standard Understands Nestlé and customer business and financial data to inform decision making Developed Applies Nestlé and customer business and financial drivers to produce agreed upon results Highly Developed Leverages Nestlé and customer business and financial concepts to exceed expected results. Understands fundamental Nestlé and customer reports/information and their connections ( trade rate, inventory, etc.) Understands financial implications of decisions on the customer and Nestlé Understands relevant inputs into Nestlé volume forecasting model Makes recommendations that produce results consistent with financial priorities Understands and applies basic financial measures to conduct gap/opportunity analysis Understands Customer Contribution Statement Understands business and economic trends and the competitive landscape and how they impact Nestlé ’s and the customers’ businesses Delivers particular goals using the cost drivers that can be manipulated Balances volume and profit goals to achieve results Sets and rationalizes objectives for business plan recommendations Reconciles Nestlé’s and customer’s financial objectives in creating and revising business plans Develops joint scorecard with key business partners to measure plan success Works with plan owners to ensure scorecard measures accurately track plan progress Identifies key business drivers at brand, company and customer levels Optimizes customer contribution Incorporates financial drivers that drive market share into the planning process Develops and maintains a current understanding of how trends and shifts are changing the business landscape for Nestlé and customer Sees the big picture and applies it to long-term vision and strategies Applies knowledge of the long term business and financial results desired and the implications of changes from demand creation to consumer use Transfers business and financial knowledge to others Contributes to the development of balanced, systemic scorecards which are supported at the highest levels (internal & external) and continuously drive decision- making.

2. Page 1 Confidential – for Internal Use Only Financial Acumen Competency: Learning Actions ―Access and interpret Nestlé and customer financial reports ―Conduct SWOT analysis to assess gaps and opportunities to improve performance ―Conduct meetings with internal and external stakeholders to share assessments. Review strategies and initiatives for Customer Business Plan. ―Perform a detailed, bottom-up build of integrated customer and category plans using the appropriate NSD planning system. Include strategies, objectives and financial data. Resulting output is the Customer Business Plan. ―Forecast sales accurately in ISW. ―Use numbers based argument to validate promotional strategies and brand contributions against established financial metrics ―Develop scorecard to monitor business impact of assortment and promotional activities. ―Use available financial reports to monitor results and understand sales and profit implications of Customer Business Plan.