Maintaining a Strong, Resilient Balance Sheet

Moving to IFRS 17 in 2023 2020 IASB finalised standards 2021 Reporting under IFRS 4 2022 2023 Transition Date Effective date 1 Jan 2022 1 Jan 2023 Reporting under IFRS 17 1H2023 Results FY2023 Results IFRS 17 will replace IFRS 4 for insurance contracts from 1 January 2023 AIA will continue to report OPAT and shareholders' allocated equity under IFRS 17 No impact on capital and cash generation or EV and VONB Aim to provide further details of reporting changes in late 2022 AIA 23

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