Organic Capital Generation and IFRS Transition Outlook

36 Non-IFRS and Additional Financial Measures (cont.) • Car loan measure. - Loan originations: о Category under Regulation 52-112: Supplementary financial measures. о Definition: New car loans disbursed during a period. о Purpose: Used to assess the Company's ability to generate new business in the car loan business unit. . ● ° Reconciliation: It is a component of the "Operating activities affecting cash: Purchases of investments" IFRS measure disclosed in the Company's financial statements. Car loan measure - ° ° о ° Finance receivables: Category under Regulation 52-112: Non-IFRS financial measures that constitute historical information. Definition: Includes car loans, accrued interest, and fees. Purpose: Used to assess the Company's total receivable amounts in the car loan business unit. Reconciliation: There is no directly comparable IFRS financial measure disclosed in the financial statements of the Company to which the measure relates. Car loan measure - Average credit loss rate on car loans: о Category under Regulation 52-112: Non-IFRS ratio. о Definition: Represents the total credit losses divided by the average finance receivables over the same period. ° Purpose: Used to assess the Company's average credit performance in the car loan business unit. ° Reconciliation: There is no directly comparable IFRS financial measure disclosed in the financial statements of the Company to which the measure relates. Dividend payout ratio: о Category under Regulation 52-112: Supplementary financial measure. о ° ° Definition: The percentage of net income attributed to common shareholders, on a reported basis, that is distributed to common shareholders in the form of dividends during the period. Purpose: Indicates the percentage of the Company's reported revenues shareholders received in the form of dividends. Reconciliation: The dividend payout ratio is the ratio of the dividend per common share paid during the period (an IFRS measure) divided by the reported earnings per common share for the period. Core dividend payout ratio: о о о о Category under Regulation 52-112: Non-IFRS ratio. Definition: The percentage of net income attributed to common shareholders, on a core earnings basis, that is distributed to common shareholders in the form of dividends during the period. Purpose: Indicates the percentage of the Company's core revenues shareholders received in the form of dividends. Reconciliation: The core dividend payout ratio is the ratio of the dividend per common share paid during the period (an IFRS measure) divided by the core earnings per common share for the period.

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