Sustainable Debt Framework Annual Review

04 Second Party Opinion "... IDB Invest Sustainable Debt Framework is aligned with the four components of the Green Bond Principles 2018 and Social Bond Principle 2020 "1 "... In our assessment, the bonds issued via this framework will provide an ‘advanced' contribution to sustainability ..." IDB Invest 0 ABOUT US idbinvest.org OUR APPROACH TO SUSTAINABILITY C PROJECTS COUNTIES SECTORS SOLUTIONS IMPACT SUSTAINABILITY INVESTORS Search on DB invest Contact Us → V.E SECOND PARTY OPINION on the sustainability of IDB Invest's Sustainable Debt Framework V.E is of the opinion that IDB Invest's Sustainable Debt Framework is aligned with the four core components the Green Bond Principles 2018 and the Social Bond Principles 2020. Framework Contribution to Sustainability: Weak Limited Robust Advanced Expected impacts Advanced ESG risks management Advanced Limited Robust Weak SDG Mapping 2 4 5 10 11 12 L 13 15 17 Characteristics of the Framework Project Categories Green: 6 categories Social: 4 categories divided in 7 subcategories Latin America Project locations Existence of framework Share of refinancing Look back period Yes To be communicated for each issuance No more than 24 months in each issuance 24

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