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Investor Presentaiton

IFRS 17 AND IFRS 9 UPDATE Favourable positioning IMPACTS AT TRANSITION 1,2 Book value CSM level +$10M³ $5.5B³ CORE EPS Guiding to solid growth Solvency ratio > 20 percentage point increase $8.85 Capital available for deployment Very favourable PRELIMINARY IMPACTS ON 2022 RESULTS 1,4 Book value Solvency ratio Core ROE Near-neutral > 20 percentage point increase Favourable Core EPS level Favourable Organic capital generation Favourable 2022 2023 2024 2025 IFRS 4 IFRS 9/17 Maintaining medium-term target 10%+ growth on average per year iAm Financial Group In 2023 - Additional one-time mid-single-digit growth from favourable impacts of new regime for iA and of current higher interest rates, partially offset by continued investments in digital transformation 6 1 These items are non-IFRS measures; see the "Non-IFRS and Additional Financial Measures" section at the beginning of this document for relevant information about such measures. 2 Combined impact at transition of IFRS 9 and IFRS 17 (January 1, 2022), according to information available as at Dec. 31, 2022. 3 The finalization of the Consolidated Statements of Financial Position at the January 1, 2022 transition date is in progress. 4 Expected estimated combined impact of IFRS 9 and IFRS 17, according to information available as at Dec. 31, 2022.
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