Exhibit 99.2

Financial Information for the Three Months and Nine Months Ended September 30, 2023 and 2022 of Kenon and OPC and

Reconciliation of Certain non-IFRS Financial Information

Table of Contents

Appendix A

Summary Kenon consolidated financial information

Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Financial Position (Unaudited)

	September 30,			December 31,
	2023			2022
	$ millions
Current assets
Cash and cash equivalents		633			535
Short-term deposits and restricted cash		16			46
Trade receivables		80			74
Short-term derivative instruments		4			3
Other investments		236			345
Other current assets		41			59
Total current assets		1,010			1,062
Non-current assets
Investment in ZIM (associated company)		-			427
Investment in OPC’s associated companies		696			652
Long-term restricted cash		15			15
Long-term derivative instruments		19			16
Deferred taxes, net		9			6
Property, plant and equipment, net		1,643			1,223
Intangible assets, net		285			221
Long-term prepaid expenses and other non-current assets		111			51
Right-of-use assets, net		128			99
Total non-current assets		2,906			2,710
Total assets		3,916			3,772
Current liabilities
Current maturities of loans from banks and others		114			39
Trade and other payables		231			134
Short-term derivative instruments		1			1
Current tax liabilities		-			1
Deferred taxes		-			1
Current maturities of lease liabilities		16			17
Total current liabilities		362			193
Non-current liabilities
Long-term loans from banks and others		821			610
Debentures		431			513
Deferred taxes, net		137			98
Other non-current liabilities		41			42
Long-term lease liabilities		57			20
Total non-current liabilities		1,487			1,283
Total liabilities		1,849			1,476
Equity
Share capital		50			50
Translation reserve		(8	)		1
Capital reserve		75			42
Accumulated profit		1,083			1,505
Equity attributable to owners of the Company		1,200			1,598
Non-controlling interests		867			698
Total equity		2,067			2,296
Total liabilities and equity		3,916			3,772

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Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Profit or Loss (Unaudited)

	For the nine months ended September 30,						For the three months ended September 30,
	2023			2022			2023			2022
	$ millions						$ millions
Revenue		541			429			229			163
Cost of sales and services (excluding depreciation and amortization)		(382	)		(313	)		(151	)		(116	)
Depreciation and amortization		(57	)		(39	)		(25	)		(14	)
Gross profit		102			77			53			33
Selling, general and administrative expenses		(71	)		(67	)		(25	)		(23	)
Other income		3			4			4			4
Operating profit		34			14			32			14
Financing expenses		(55	)		(39	)		(23	)		(12	)
Financing income		35			38			11			7
Financing expenses, net		(20	)		(1	)		(12	)		(5	)
(Losses)/gains related to ZIM		(1	)		202			-			-
Share in (losses)/profit of associated companies, net
-          ZIM		(266	)		947			(223	)		241
-          OPC’s associated companies		49			57			22			37
(Loss)/profit before income taxes		(204	)		1,219			(181	)		287
Income tax expense		(19	)		(34	)		(9	)		(16	)
(Loss)/profit for the period		(223	)		1,185			(190	)		271
Attributable to:
Kenon’s shareholders		(243	)		1,155			(205	)		251
Non-controlling interests		20			30			15			20
(Loss)/profit for the period		(223	)		1,185			(190	)		271
Basic/diluted (loss)/profit per share attributable to Kenon’s shareholders (in dollars):
Basic/diluted (loss)/profit per share		(4.53	)		21.43			(3.83	)		4.65

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Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Cash Flows (Unaudited)

	For the nine months ended September 30,
	2023			2022
	$ millions
Cash flows from operating activities
(Loss)/profit for the period		(223	)		1,185
Adjustments:
Depreciation and amortization		66			44
Financing expenses, net		20			1
Losses/(gains) related to ZIM		1			(202	)
Share in losses/(profit) of associated companies, net		217			(1,004	)
Share-based payments		7			9
Other income		(5	)		-
Income tax expense		19			34
		102			67
Change in trade and other receivables		30			(11	)
Change in trade and other payables		(18	)		9
Cash generated from operating activities		114			65
Income taxes paid, net		(2	)		-
Dividends received from associated companies
-          ZIM		151			658
-          OPC’s associated companies		2			-
Net cash provided by operating activities		265			723

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Kenon Holdings Ltd. and its subsidiaries
Consolidated Statements of Cash Flows (Unaudited), continued

	For the nine months ended September 30,
	2023			2022
	$ millions
Cash flows from investing activities
Short-term deposits and restricted cash, net		30			(10	)
Short-term collaterals deposits, net		30			(15	)
Investment in long-term deposits, net		-			13
Investment in associated companies, less cash acquired		(7	)		(2	)
Acquisition of subsidiary, less cash acquired		(248	)		-
Acquisition of property, plant and equipment		(199	)		(216	)
Acquisition of intangible assets		(7	)		(9	)
Proceeds from sale of interest in ZIM		-			464
Proceeds from distribution from associated company		3			4
Proceeds from sale of other investments		169			313
Purchase of other investments		(50	)		(672	)
Long-term advance deposits and prepaid expenses		(34	)		(5	)
Long-term loans to an associate		(24	)		-
Interest received		20			2
Proceeds from transactions in derivatives, net		3			-
Net cash used in investing activities		(314	)		(133	)
Cash flows from financing activities
Repayment of long-term loans, debentures and lease liabilities		(145	)		(35	)
Proceed from short-term loans from banking corporations		8			-
Proceed from Veridis transaction		129			-
Proceeds from issuance of share capital by a subsidiary to non-controlling interests, net of issuance expenses		-			193
Investments of holders of non-controlling interests in the capital of a subsidiary		64			23
Receipt from long-term loans		322			87
Proceeds from/(payment) in respect of derivative financial instruments, net		2			(2	)
Repurchase of shares		(25	)		-
Costs paid in advance in respect of taking out of loans		(19	)		(2	)
Cash distribution and dividends paid		(150	)		(741	)
Interest paid		(28	)		(21	)
Net cash provided by/(used in) financing activities		158			(498	)
Increase in cash and cash equivalents		109			92
Cash and cash equivalents at beginning of the year		535			475
Effect of exchange rate fluctuations on balances of cash and cash equivalents		(11	)		(17	)
Cash and cash equivalents at end of the period		633			550

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Information regarding reportable segments

Information regarding activities of the reportable segments are set forth in the following table.

	For the nine months ended September 30, 2023
	OPC Israel			CPV Group			ZIM			Other			Consolidated Results
	$ millions
Revenue		488			53			-			-			541
Depreciation and amortization		(50	)		(16	)		-			-			(66	)
Financing income		10			5			-			20			35
Financing expenses		(44	)		(10	)		-			(1	)		(55	)
Losses related to ZIM		-			-			(1	)		-			(1	)
Share in profit/(loss) of associated companies		-			49			(266	)		-			(217	)
Profit/(loss) before taxes		33			18			(267	)		12			(204	)
Income tax expense		(5	)		(6	)		-			(8	)		(19	)
Profit/(loss) for the period		28			12			(267	)		4			(223	)

	For the nine months ended September 30, 2022
	OPC Israel			CPV Group			ZIM		Other			Consolidated Results
	$ millions
Revenue		386			43			-		-			429
Depreciation and amortization		(35	)		(9	)		-		-			(44	)
Financing income		8			25			-		5			38
Financing expenses		(33	)		(6	)		-		-			(39	)
Gains related to ZIM		-			-			202		-			202
Share in profit of associated companies		-			57			947		-			1,004
Profit/(loss) before taxes		18			54			1,149		(2	)		1,219
Income tax expense		(7	)		(10	)		-		(17	)		(34	)
Profit/(loss) for the period		11			44			1,149		(19	)		1,185

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	For the three months ended September 30, 2023
	OPC Israel			CPV Group			ZIM			Other		Consolidated Results
	$ millions
Revenue		210			19			-			-		229
Depreciation and amortization		(20	)		(8	)		-			-		28
Financing income		2			2			-			7		11
Financing expenses		(19	)		(4	)		-			-		(23	)
Share in profit/(loss) of associated companies		-			22			(223	)		-		(201	)
Profit/(loss) before taxes		25			11			(223	)		6		(181	)
Income tax expense		(5	)		(4	)		-			-		(9	)
Profit/(loss) for the period		20			7			(223	)		6		(190	)

	For the three months ended September 30, 2022
	OPC Israel			CPV Group			ZIM		Other			Consolidated Results
	$ millions
Revenue		147			16			-		-			163
Depreciation and amortization		(12	)		(3	)		-		-			(15	)
Financing income		1			3			-		3			7
Financing expenses		(10	)		(2	)		-		-			(12	)
Share in profit of associated companies		-			37			241		-			278
Profit before taxes		13			29			241		4			287
Income tax expense		(4	)		(5	)		-		(7	)		(16	)
Profit/(loss) for the period		9			24			241		(3	)		271

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Appendix B

Summary of OPC consolidated financial information

OPC’s Consolidated Statements of Profit or Loss (Unaudited)

	For the nine months ended September 30,						For the three months ended September 30,
	2023			2022			2023			2022
	$ millions						$ millions
Revenue		541			429			229			163
Cost of sales (excluding depreciation and amortization)		(382	)		(313	)		(151	)		(116	)
Depreciation and amortization		(56	)		(39	)		(25	)		(14	)
Gross profit		103			77			53			33
Selling, general and administrative expenses		(64	)		(57	)		(22	)		(21	)
Other income		2			1			3			1
Operating profit		41			21			34			13
Financing expenses		(54	)		(39	)		(23	)		(12	)
Financing income		15			33			4			4
Financing expenses, net		(39	)		(6	)		(19	)		(8	)
Share in profit of associated companies, net		49			57			21			37
Profit before income taxes		51			72			36			42
Income tax expense		(11	)		(17	)		(9	)		(9	)
Profit for the period		40			55			27			33
Attributable to:
Equity holders of the company		35			44			24			24
Non-controlling interest		5			11			3			9
Profit for the period		40			55			27			33

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Summary Data from OPC’s Consolidated Statement of Cash Flows (Unaudited)

	For the nine months ended September 30,						For the three months ended September 30,
	2023			2022			2023			2022
	$ millions						$ millions
Cash flows provided by operating activities		121			82			76			58
Cash flows used in investing activities		(445	)		(239	)		(76	)		(80	)
Cash flows provided by financing activities		333			282			26			222
Increase in cash and cash equivalents		9			125			26			200
Cash and cash equivalents at end of the period		239			342			239			342

Summary Data from OPC’s Consolidated Statement of Financial Position (Unaudited)

	As at
	September 30, 2023		December 31, 2022
	$ millions
Total financial liabilities1		1,367		1,163
Total monetary assets2		271		287
Investment in associated companies		696		652
Total equity attributable to the owners		1,061		997
Total assets		3,292		2,709

1.	Including loans from banks and others and debentures
2.	Including cash and cash equivalents, term deposits and restricted cash

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Appendix C

Definition of OPC’s Adjusted EBITDA and non-IFRS reconciliation

This press release, including the financial tables, presents OPC’s Adjusted EBITDA, which is a non-IFRS financial measure.

OPC’s EBITDA is defined for each period as net profit/(loss) before depreciation and amortization, financing expenses, net, and income tax expense. OPC’s Adjusted EBITDA is defined as net profit/(loss) before depreciation and amortization, financing expenses, net, share of depreciation and amortization and financing expenses, net, income tax expense, share of changes in fair value of derivative financial instruments, changes in net expenses, not in the ordinary course of business and/or of a non-recurring nature and other income/(expenses).  EBITDA and Adjusted EBITDA are not recognized under IFRS as a measure of financial performance and should not be considered as a substitute for net profit or loss, cash flow from operations or other measures of operating performance determined in accordance with IFRS. EBITDA and Adjusted EBITDA are not intended to represent funds available for dividends or other discretionary uses because those funds may be required for debt service, capital expenditures, working capital and other commitments and contingencies. There are limitations that impair the use of EBITDA and Adjusted EBITDA as measures of OPC’s profitability since it does not take into consideration certain costs and expenses that result from OPC’s business that could have a significant effect on net profit, such as financial expenses, taxes, and depreciation and amortization.

OPC believes that the disclosure of Adjusted EBITDA provides useful information to investors and financial analysts in their review of the company’s, its subsidiaries’, and its associated companies’ operating performance and in the comparison of such operating performance to the operating performance of other companies in the same industry or in other industries that have different capital structures, debt levels and/or income tax rates.

Set forth below is a reconciliation of OPC’s net profit to Adjusted EBITDA for the periods presented. Other companies may calculate EBITDA and Adjusted EBITDA differently, and therefore this presentation of EBITDA and Adjusted EBITDA may not be comparable to other similarly titled measures used by other companies.

	For the three months ended September 30,
	2023			2022
	$ millions
Profit for the period		27			33
Depreciation and amortization		28			15
Financing expenses, net		19			8
Share of depreciation and amortization and financing expenses, net, included within share of profit of associated companies, net		24			17
Income tax expense		9			9
EBITDA		107			82
Other income		(3	)
Share of changes in fair value of derivative financial instruments		-			(4	)
Adjusted EBITDA		104			78

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Appendix D

Summary Financial Information of OPC’s Subsidiaries

The tables below set forth debt, cash and cash equivalents, and debt service reserves for OPC’s subsidiaries as of September 30, 2023 and December 31, 2022 (in $ millions):

As at September 30, 2023	OPC Energy			OPC-Rotem			OPC-Hadera		OPC-Tzomet		CPV Keenan		Others		Total
Debt (including accrued interest)		-			-			171		281		83		240		775
Cash and cash equivalents (including restricted cash used for debt service)		12			8			23		14		3		33		93
Net debt*		(12	)		(8	)		147		267		79		207		680

As at December 31, 2022	OPC Energy		OPC-Rotem			OPC-Hadera		OPC-Tzomet		CPV Keenan		Others			Total
Debt (including accrued interest)		527		-			190		237		88		1			1,043
Cash and cash equivalents (including restricted cash used for debt service)		166		7			16		3		1		98			291
Net debt*		361		(7	)		174		234		87		(97	)		752

*Net debt is defined as debt minus cash and cash equivalents and deposits and restricted cash.

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Appendix E

Definition of ZIM’s Adjusted EBITDA and non-IFRS reconciliation

This press release, including the financial tables, presents ZIM’s Adjusted EBITDA, which is a non-IFRS financial measure.

ZIM defines Adjusted EBITDA for each period as net profit/(loss) adjusted to exclude financial expenses/(income), net, income taxes, depreciation and amortization in order to reach EBITDA, and further adjusted to exclude impairments of assets, non-cash charter hire expenses, capital gains/(losses) beyond the ordinary course of business and expenses related to legal contingencies.Adjusted EBITDA is not recognized under IFRS as a measure of financial performance and should not be considered as a substitute for net profit or loss, cash flow from operations or other measures of operating performance determined in accordance with IFRS. Adjusted EBITDA is not intended to represent funds available for dividends or other discretionary uses because those funds may be required for debt service, capital expenditures, working capital and other commitments and contingencies. There are limitations that impair the use of Adjusted EBITDA as a measure of ZIM’s profitability since it does not take into consideration certain costs and expenses that result from ZIM’s business that could have a significant effect on net profit, such as financial expenses, taxes, and depreciation and amortization.

ZIM believes that the disclosure of Adjusted EBITDA enables the comparison of operating performance between periods on a consistent basis. This measure should not be considered in isolation, or as a substitute for operating income, any other performance measure, or cash flow data, which were prepared in accordance with IFRS as measures of profitability or liquidity. In addition, non-IFRS financial measures may not be comparable to similarly titled measures reported by other companies, due to differences in the way these measures are calculated.

Set forth below is a reconciliation of ZIM’s net (loss)/profit to Adjusted EBITDA for the periods presented (*).

	For the three months ended September 30,
	2023			2022
	$ millions
(Loss)/profit for the period		(2,270	)		1,166
Depreciation and amortization		424			380
Financing expenses, net		66			30
Income tax (benefits)/expense		(71	)		348
EBITDA		(1,852	)		1,924
Impairment of assets		2,063			-
Expenses related to legal contingencies		-			10
Adjusted EBITDA		211			1,934

 (*) The table above may contain slight summation differences due to rounding.

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