7.1.3Reporting Boundaries

The performance indicators include Financial, Social, Health, Safety, Security and Environmental data, which are included in the following pages of the report.

HSSE data is presented for the calendar years 2014 and 2015 to allow for comparison. Human Resources data is presented for 2015. For certain key data the last five years have been published to show the Company’s long history of data collection and disclosure. PricewaterhouseCoopers Accountants N.V. has provided limited assurance on the safety indicators LTIFR and TRIFR and environmental data reported for the years 2010 until 2013 based on a separate report on selected key sustainability indicators prepared by SBM Offshore. The financial data has been audited as part of the annual financial reporting process.

For Health, Safety and Security information is provided in relation to SBM Offshore’s direct activities and also includes impacts outside the organization by reporting on contractors and contractor’s subcontractors.

SBM Offshore also measures impacts outside the organization by performing Socio-economic Impact Assesement of its operations in Brazil.

For Environment and Human Resources information is provided in relation to impacts within the Company.

For some performance indicators the Company makes a split between onshore and offshore activities. For Health, Safety, Security and Environment, onshore includes all SBM Offshore employees and contractors in the yards and offices. Offshore includes all fleet, support shore bases, and the Monaco office supporting the offshore fleet. This breakdown does not include Construction Yard employees. For Human Resources, onshore includes all SBM Offshore employees and contractors in offshore offices, yards and SBM Offshore Operations employees based in Monaco. Offshore includes all fleet and their respective supporting shore base. This breakdown does not include Construction Yard employees.