A$ means Australian dollars ADRs means American Depository Receipts, being the receipts or certificates which evidence ownership of ADRs. Each JHI NV ADRs or JHI NV ADSs represents five CUFS AGM means Annual General Meeting AIM means Annual Information Meeting Articles of Association or JHI NV's Articles of Association means the articles of association of JHI NV ASIC means the Australian Securities & Investment Commission ASX means the Australian Stock Exchange Limited Australian Government means the government of the Commonwealth of Australia CDN means CHESS Depository Nominees Pty Ltd
(ABN 75 071 346 506) CEO means Chief Executive Officer of JHI NV CFO means Chief Financial Officer of JHI NV CGT means Australian tax levied on capital gains CHESS means the Clearing House Electronic Sub-register System operated by the ASX Settlement and Transfer Corporation Pty Limited (ABN 49 008 504 532) Corporations Act 2001 means the Commonwealth Corporations Act 2001 and includes a reference to the regulations made thereunder CUFS are a form of depositary security that represents a beneficial ownership interest in the securities of a non-Australian corporation. CUFS allow the securities of a non-Australian corporation to be electronically transferred using the Clearing House Electronic Sub-register System (CHESS). As a company incorporated under the laws of The Netherlands, JHI NV is using CUFS to allow interests in JHI NV shares to be transferred electronically, as is required by the ASX. Each of our CUFS represents one share. CUFS are governed by the Securities Clearing House Business Rules. Depositary means The Bank of New York, as depositary of JHI NV ADSs Dutch GAAP means generally accepted accounting principles of The Netherlands EBIT means earnings before interest and tax EPS means earnings per share Equity Incentive Plan means James Hardie Industries NV's 2001 Equity Incentive Plan as approved by the Joint Board and shareholders of JHI NV Group - see James Hardie or James Hardie Group below IPO means an initial public offering of shares James Hardie or James Hardie Group or Group means JHI NV and its subsidiaries JHI Finance BV means James Hardie International Finance BV, a Dutch private company with limited liability, with its corporate seat in Amsterdam, The Netherlands JHI NV means James Hardie Industries NV ARBD 097 829 895, of Strawinskylaan 1725, 1077 ZX Amsterdam, The Netherlands, a Dutch limited liability company with its corporate seat in Amsterdam, The Netherlands JHI NV ADR Holder means a person who is registered in the register for JHI NV ADRs kept by the Depositary as the holder of JHI NV ADRs from time to time (see ADRs) JHI NV ADRs means the ADRs issued by the The Bank of New York, as Depositary, representing the holder's ownership interest in the JHI NV ADSs (see ADRs) JHI NV ADSs means the ADSs issued by The Bank of New York as Depositary, or its agents, each JHI NV ADS representing five JHI NV shares (see ADRs) JHI NV CUFS means CUFS in JHI NV, each representing the holder's interest in one JHI NV share (see CUFS) JHI NV CUFS Register means the register of holders of JHI NV CUFS held by CHESS JHI NV means the JHI NV register of Shareholders JHI NV Share Registry means Computershare Investor Services Pty Ltd, GPO Box 7045, Sydney NSW 1115, Australia Joint Board means the joint board of JHI NV, consisting of members of the Supervisory Board and the CEO Managing Board means the managing board of JHI NV Meeting record Date means the time and date specified in the Notice of Meeting for determining entitlements to attend and vote NPAT means operating profit after income tax NYSE means the New York Stock Exchange NZ$ means New Zealand dollars S&P/ASX means Standard & Poor's/Australian Stock Exchange being the entities which maintain the S&P/ASX share indices. SCH Business Rules means the business rules regulating the functions and operations of of CHESS SEC means the United States Securities and Exchange Commission Senior Note Facility means the Note Purchasing Agreement dated as of November 5, 1998 by and among James Hardie Finance BV, as original issuer, JHNV as guarantor, and the purchasers of the issuer's guaranteed senior notes in aggregate principal amount of US$225,000,000, as amended as of January 24, 2000 to assign the obligations of the issuer to James Hardie US Funding Inc, and to include James Hardie Aust Investco Pty Limited as the first subsidiary guarantor Subsidiaries in respect of JHI NV, the meaning given to it in section of 2:24a of the Dutch Civil Code Supervisory Board means the board of JHI NV United States or USA means the United States of America US$ means the dollar currency of the United States of America US GAAP means generally accepted accounting principles applying in the United States | 
