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Investor Presentaiton

Reconciliation of Adjusted Financial Measures to U.S. GAAP Moody's Corporation Adjusted Operating Income and Adjusted Operating Margin Reconciliation1 Moody's Corporation Net Debt Reconciliation (in $ millions) 2017 2018 2019 2020 2021 (in $ millions) 2017 2018 2019 2020 2021 Operating Income Operating Margin $1,821 $1,868 $1,998 43.3% 42.0% 41.4% $2,388 44.5% $2,844 Gross debt $5,540 $5,676 $5,581 $6,422 $7,413 45.7% Less: Cash, cash equivalents 1,183 1,818 1,930 2,696 1,902 Add Adjustment: and short-term investments Depreciation & Amortization 158 192 200 220 257 Net debt $4,357 $3,858 $3,651 $3,726 $5,511 Acquisition-Related Expenses 23 8 3 Restructuring 49 60 50 Captive insurance company 16 settlement Settlement Charge Loss pursuant to the divestiture 14 9 of MAKS Adjusted Operating Income $2,002 Adjusted Operating Margin 47.6% $2,117 $2,291 $2,667 $3,101 47.6% 47.4% 49.7% 49.9% 1. 2017 operating and adjusted operating income have been restated to conform to the new presentation of pension accounting. Note: Some numbers may not foot due to rounding. Moody's | Better decisions 4Q & FY 2021 Investor Presentation 81
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