Investor Presentaiton
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Non-IFRS and Additional Financial Measures
iA Financial Corporation and iA Insurance report their financial results and statements in accordance with International Financial Reporting Standards ("IFRS"). They also
publish certain financial measures or ratios that are not based on IFRS ("non-IFRS"). A financial measure is considered a non-IFRS measure for Canadian securities law
purposes if it is presented other than in accordance with the generally accepted accounting principles ("GAAP") used for the Company's audited financial statements. The
Company uses non-IFRS measures when evaluating its results and measuring its performance. The Company believes that non-IFRS measures provide additional
information to better understand its financial results and assess its growth and earnings potential, and that they facilitate comparison of the quarterly and full year results
of the Company's ongoing operations. Since non-IFRS measures do not have standardized definitions and meaning, they may differ from the non-IFRS financial measures
used by other institutions and should not be viewed as an alternative to measures of financial performance determined in accordance with IFRS. The Company strongly
encourages investors to review its financial statements and other publicly filed reports in their entirety and not to rely on any single financial measure. These non-IFRS
measures are often accompanied by and reconciled with IFRS financial measures. For certain non-IFRS measures, there are no directly comparable amounts under IFRS.
This document presents non-IFRS measures used by the Company when evaluating its results and measuring its performance.
For relevant information about non-IFRS measures used in this document, see the "Non-IFRS and Additional Financial Measures" section in the Management's Discussion
and Analysis for the period ending December 31, 2022, which is hereby incorporated by reference and is available for review on SEDAR at sedar.com or on iA Financial
Group's website at ia.ca.View entire presentation