A$ means Australian dollars

ADRs means American Depository Receipts, being the receipts or certificates which evidence ownership of ADRs. Each JHIplc ADRs or JHIplc ADSs represents one CUFS 

AEST means Australian Eastern Standard Time 

AGM means Annual General Meeting 

AFFA means the Amended and Restated Final Funding Agreement 

AICF means the Asbestos Injuries Compensation Fund

Articles of Association or JHIplc's Articles of Association means the articles of association of JHIplc 

ASIC means the Australian Securities & Investment Commission

ASX means the Australian Securities 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 JHIplc

CFO means Chief Financial Officer of JHIplc

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 Ireland, JHIplc is using CUFS to allow interests in JHIplc 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 Mellon, as depositary of JHIplc ADSs

EBIT means earnings before interest and tax

EPS means earnings per share 

Equity Incentive Plan means James Hardie Industries plc 2001 Equity Incentive Plan 

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 JHIplc and its subsidiaries

JHIFL means James Hardie International Finance Limited

JHIplc means James Hardie Industries plc ARBN 097 829 895 

JHIplc ADR Holder means a person who is registered in the register for JHIplc ADRs kept by the Depositary as the holder of JHIplc ADRs from time to time (see ADRs)

JHIplc ADRs means the ADRs issued by the Bank of New York Mellon, as Depositary, representing the holder's ownership interest in the JHIplc ADSs (see ADRs)

JHIplc ADSs means the ADSs issued by The Bank of New York Mellon as Depositary, or its agents, each JHIplc ADS representing five JHIplc shares (see ADRs)

JHIplc CUFS means CUFS in JHIplc, each representing the holder's interest in one JHIplc share (see CUFS)

JHIplc CUFS Register means the register of holders of JHIplc CUFS held by CHESS

JHIplc Register means the JHIplc register of Shareholders

JHIplc Share Registry means Computershare Investor Services Pty Ltd, GPO Box 7045, Sydney NSW 2001, Australia

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 CHESS

SEC means the United States Securities and Exchange Commission 

Subsidiaries in respect of JHIplc, the meaning given to it in section of 2:24a of the Dutch Civil Code 

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