Second Party Opinion on IDB Invest's Sustainable Debt Framework

02 22 28% Liquid assets USD 2.586 66% Loans, Debt Securities, and Equity Investments* USD 6.207 Other assets USD 608 6% ASSETS A Solid Balance Sheet Borrowings 62% USD 5.784 32% OUR FINANCIAL PROFILE AND RISK MANAGEMENT FRAMEWORK AAA FITCH (Stable) AA+ Total Capital USD 2.964 S&P (Stable) Aal Other Liabilities USD 653 7% LIABILITIES AND CAPITAL (*) Net of USD 249 million allowance for credit losses. Total equity Investments: USD 287 million MOODY'S (Stable) 6

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