Impact of IFRS 17 changes slide image

Impact of IFRS 17 changes

Asset Management, Canada and the U.S., which comprise a majority of earnings, will have no to moderate impact Asset Management No impact U.S. Canada Asia Low impact Group businesses mostly not impacted • In-force Management run- off business has transition impacts Moderate impact Group and wealth businesses have low impact (2/3 of earnings ¹) • Traditional insurance business has higher impact driven by deferral of new business gains² • • Higher impact Traditional insurance business has higher impact driven by deferral of new business gains Fee income for VUL³ contracts will be deferred over the life of contract Wealth and asset management businesses have no impact (~20% of earnings¹) SUN LIFE IFRS 1 7 • MAY 2022 Note: This slide contains forward-looking statements. Refer to "Forward-looking statements" on slide 3 for more information Footnotes 1-3: Refer to slide 32 7
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