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Investor Presentaiton

General Government balance in line with EU countries Prudent fiscal policies have been at the core of Bulgaria's strong economic performance ☐ In the period 2017-2019, the budget balance of the General Government sector was positive, with an average surplus of 1.8% of GDP (on an accrual basis), thus allowing Bulgaria to accumulate buffers in the fiscal reserve Throughout 2017-2020, growth in tax revenue was close or above nominal GDP dynamics. In 2021-H1'23 the increase in tax revenue was slightly lower than the growth in GDP as some of the support programmes had a negative revenue effect. Investment spending during the 2017-2019 period increased due to the accelerated absorption of EU funds, while during 2020-2022 the increase was linked to social protection spending, public sector wages and subsidies for non-financial enterprises as a result of the budgetary measures taken to contain the negative effects of the pandemic and rising energy prices. In 2020, despite the unprecedented fiscal stimulus mobilised to combat the pandemic (3.2% of GDP), the budgetary position of Bulgaria remained stable. In 2021 the fiscal balance of Bulgaria was negative at -4.0% of GDP (ESA 2010 terms), while the EU27 registered a deficit of -4.7 of GDP. In 2022 the budget deficit was -2.9% lower than the average of the Euro area and the EU. The Ministry of Finance expects the budget deficit with the target set in the ABL for 2023 at -2.5% of GDP (cash basis), consistent with 3.0% of GDP in ESA 2010 terms. Thus the budget position for the year is expected to be in line with the Stability and Growth Pact requirements. Fiscal Balance (ESA 2010, % of GDP) 2.1 1.6 1.7 -2.9 -3.0 2017 2018 2019 -3.8 2020 -4.0 2021 2022 F 2023 Source: Eurostat, MoF General Government (GG) surplus (+)/deficit (-), % of GDP -1.9 -2.9 -4.0 -2.6 -3.3 -4.7 -2.9 -3.6 -5.2 BG EU-27 EA - 19 -1.6 GR -2.1 -7.0 -3.1 HU -6.2 -7.2 -4.4 RO -6.3 -7.2 -3.7 SI -3.0 -4.6 -8 -6 -4 -2 0 ■ Q2 2023 2022 2021 Source: Eurostat 26
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