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Investor Presentaiton

5 Government forges ahead with structural and fiscally- conservative reforms: "keeping the high-beam headlights on" Urgent Consideration (UC) Law(1) Approved on July 9th, 2020 ■Changes in the tax code for small businesses. ■Changes in the regulatory framework for energy markets. Commission of experts of the Pension Reform submitted the diagnosis on March 23rd 2021 and has 90 days onwards to present a comprehensive reform to Congress. ■ Draft of new fiscal 2020-2024 Budget Law 2021 Budget Review Approved on December 18th, 2020 New governance for public enterprises: performance targets and accountability. Environmental and ESG-focused policies (Helsinski Principles). ■ Implementation of new fiscal institutionality. Approved on November 3rd, 2022 ■ Fullfillment of the three pillars of the Fiscal Rule in 2021 Proposes additional expenses for three specific areas: education, I+D and citizen security. Provides for further public policies to foster the long-term growth of the Social Security Reform Approved on April 27th, 2023 Parametric changes to all schemes. Established a common system for all the schemes that exist in the country. ■ Creation of an independent regulatory agency that oversees the entire regime. Mechanisms to encourage voluntary savings. (1) On March 27th, 2022, a public referendum was held on whether to repeal, or uphold, 135 articles of the Urgent Consideration Law voted in 2020. The majority of the population (51,3%) voted in favour of upholding them. Source: Ministry of Economy and Finance of Uruguay. framework. 25 25
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