SAPPI LIMITED

4.13 Credit Agreement, dated August 27, 2009, among Sappi Limited, the Original Borrowers named
therein, the Original Guarantors named therein, J.P. Morgan plc, Citibank, N.A. London Branch,
The Royal Bank of Scotland plc, KBC Bank NV, HSBC Bank plc and UniCredit Bank Austria AG,
as Mandated Lead Arrangers, J.P. Morgan Europe Limited as Agent and as Security Agent and
the additional financial institutions named as Original Lenders therein. Incorporated by
reference to exhibit number 4.13 to the Current Report on Form 6-K of Sappi Limited filed with
the Securities and Exchange Commission on July 7, 2010.
4.14 Revised Sappi Limited Performance Share Incentive Trust rules, incorporating all prior deeds of
amendments, and the revisions to comply with the JSE Limited’s revised Schedule 14 Listings
Requirements, as submitted to the JSE Limited for approval in November 2010.*
4.15 Master Business and Share Sale and Purchase Agreement, relating to the sale and purchase of
the M-real Corporation coated graphic paper business, between M-real Corporation and others
and Sappi Limited and others dated September 29, 2008. Incorporated by reference to
Exhibit 4.15 to the Annual Report on Form 20-F of Sappi Limited filed with the Securities and
Exchange Commission on January 26, 2009.
4.18 Indenture dated as of July 29, 2009 by and among PE Paper Escrow GmbH as Issuer,
J.P. Morgan Europe Limited as Security Agent, The Bank of New York Mellon as Trustee,
Principal Paying Agent, Registrar and Transfer Agent, and The Bank of New York Mellon
(Luxembourg) S.A. as Luxembourg Paying Agent, Transfer Agent and Registrar, with respect to
the euro denominated 11.75% Senior Secured Notes due 2014 and the dollar denominated 12%
Senior Secured Notes due 2014. Incorporated by reference to exhibit number 4.18 to the
Current Report on Form 6-K of Sappi Limited filed with the Securities and Exchange
Commission on July 7, 2010.
4.19 First Supplemental Indenture dated as of August 27, 2009, by and among PE Paper
Escrow GmbH as Issuer, Sappi Limited, the other Subsequent Guarantors named therein,
J.P. Morgan Europe Limited as Security Agent, The Bank of New York Mellon as Trustee,
Principal Paying Agent, Registrar and Transfer Agent, and The Bank of New York Mellon
(Luxembourg) S.A. as Luxembourg Paying Agent, with respect to the euro denominated 11.75%
Senior Secured Notes due 2014 and the dollar denominated 12% Senior Secured Notes due
2014. Incorporated by reference to Exhibit 4.19 to the Annual Report on Form 20-F of Sappi
Limited filed with the Securities and Exchange Commission on December 11, 2009.
6.1 Computation of Earnings per Share. Incorporated by reference to note 7 of the notes to the
Group Annual Financial Statements included elsewhere in this Annual Report.
7.1 An explanation of other ratios and definitions used in this Annual Report. Incorporated by
reference to notes 2 and 3 of the notes to the Group Annual Financial Statements included
elsewhere in this Annual Report.
8.1 List of significant subsidiaries. Incorporated by reference to ‘‘Item 4—Information on the
Company—Organizational Structure’’ included elsewhere in this Annual Report.
11.2 Sappi Limited Code of Ethics. Incorporated by reference to Exhibit 11.2 to the Annual Report on
Form 20-F of Sappi Limited filed with the Securities and Exchange Commission on January 26,
2009.
12.1 Certification of Roeloff Jacobus Boëttger, Chief Executive Officer of Sappi Limited pursuant to
Exchange Act Rule 13a-14(a).*
12.2 Certification of Mark Richard Thompson, Chief Financial Officer of Sappi Limited pursuant to
Exchange Act Rule 13a-14(a).*
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