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Investor Presentaiton

32 IFRS17 programme well advanced Expected outcomes Strategy and dividend policy unchanged • Value and capital metrics unchanged Reconciliation of Shareholders' Equity plus CSM to EEV will be provided • Accounting mismatches remain Operating profit will separate short-term fluctuations from underlying earnings Opening Balance Sheet (1 Jan 2022) UK endorsed IFRS17 (17 May 2022) 2022 IFRS17 comparative period · In progress Key accounting judgements agreed, subject to external audit Production and audit of Opening Balance Sheet underway • Outstanding Some judgements pending industry developments External audit of accounting policies, new processes and controls ⚫ HY22 IFRS17 comparatives production to start in Q3 2022 2023 IFRS17 Effective Date (1 Jan 2023) FY22 on IFRS4 with guidance on IFRS17 impacts (Mar 2023) Market briefing on IFRS 17 results (Q2 2023) HY23 interims on IFRS17 basis (Aug 2023) FY23 with full IFRS17 disclosures (Mar 2024) 2024
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