Investor Presentaiton

Balance Sheet Comparison IAS 39 and IFRS 4 DAC and Other Assets IFRS 9 and 17 Update IFRS 9 and IFRS 17 AIA Total Shareholders' Allocated Equity Shareholders' Equity Other Assets Total Shareholders' OCI(1) Allocated Equity Other Liabilities OCI(1) Other Liabilities Invested Assets Insurance Contract Liabilities Invested Assets Contractual Service Margin (CSM) Risk Adjustment (RA) Note: (1) OCI balances from fair value reserve under both IAS 39 and IFRS 9, insurance finance reserve under IFRS 17 Best Estimate Liabilities (BEL) Shareholders' Equity Insurance Contract Liabilities 64

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