Presentation of new accounting process Financial Accounting 1 April 2014 Financial Accounting Presentation of new accounting process

Deliverables, to whom and when Financial Accounting 1 April 2014 Deliverables, to whom and when Filled out Daybook incl. vouchers and bank statements for the period to be submitted to Corp Finance no later than15 days after the end of each quarter. Send to: Dogs@novonordisk.com / NN1.3.41 no later than 15 April, 15 July, 15 October, 15 January

Daybook The account no. is found in the chart of accounts Financial Accounting 1 April 2014 Daybook The account no. is found in the chart of accounts Amount as per voucher Description of the cost/income Sequencial numbers voucher date

Financial Accounting 1 April 2014 Chart of accounts

Financial Accounting 1 April 2014 Examples

Timeline for a financial year Financial Accounting 1 April 2014 Timeline for a financial year Submit Daybook Receipt of financial statement General Assembly Submit to Corp Finance** 15/4 15/7 15/10 15/1 30/4 30/6 No later than 14 days after 15/8* * No later than 15 August submit updated list of members per 3 June to NGFP and Corporate Finance – this forms the basis for calculating the subsidy to be paid ** no later than 14 days after the general assembly is held, submit minutes of annual general assembly and signed financial statement to NGFP and Corporate Finance

Financial Accounting – contact persons 1 April 2014 Financial Accounting – contact persons Dorte Holm Stripp DOGS@novonordisk.com 44421554/30791554 Lotte Lund LKRN@novonordisk.com 44420027/30790027