Investor Presentaiton

Sustainability Bond Framework Project Evaluation and Selection Process • • Sustainability Criteria Sustainable expenditures must be attributable to one of the ICMA project categories Projects contribute to at least one of the UN SDGs Sustainability impact of the projects can be described qualitatively and quantitatively ➤ Submission of a total of 51 projects by the interministerial working group Selection of 36 eligible projects for the inaugural sustainability bond by the coordination group Budget Criteria • Cash outflow can be quantified and clearly allocated to projects within the final budgetary statement Personnel expenses are excluded (main group 4) • Only net expenditures of the State of Berlin (i.e., no consideration of third-party funds, e.g., allocations from the federal government, EU funding or complementary funding by promotional banks) • Exclusion of expenditures made on the basis of federal laws or EU regulations Page 25 Senate Department of Finance - Investor Presentation for Berlin's Inaugural Sustainability Bond - January 2023 B X

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