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Investor Presentaiton

Ministry of Finance funding strategy Conservative debt and financial risk management policies Debt management strategy ⚫ Balanced budget policies kept debt at very low levels up to the start of the Covid-19 pandemic in 2020. Financial reserves exceeded debt • Since 2020, most funding needs have been met with Eurobonds and IFI loans, with some T-bill and ECP issuances. Going forward, the share of short-term debt is expected to increase somewhat, with Eurobond issuance meeting the majority of requirements • In 2023, gross borrowing amounted to EUR 1.54bn (4.0% of GDP), including EUR 826m issuance of short-term debt, EUR 210m IFI loan drawdowns, and Eurobond issue of EUR 500m.¹ In 2024, gross borrowing is projected at EUR 2.0bn • The MoF's financial reserves of EUR 2.55bn (6.6% of GDP) consist of (i) Liquidity Reserve for daily cash management (EUR 2.1bn) and (ii) Stabilisation Reserve Fund for crisis situations (EUR 0.4bn) as at end- December 2023.¹ Reserves decreased during 2023 in line with expectations from EUR 3bn in December 2022 Financial risk management Composition of the MoF's debt portfolio (December 2023)³ T-bills and ECP 10% IFI loans Eurobond 34% 56% Source: Ministry of Finance of Estonia MoF's financial reserves and debt portfolio (EURm)³ 6,000 The Liquidity Reserve was around EUR 1.8bn on average in 2023, with the level modelled to withstand a similar shock to the 2008-2009 crisis¹ 5,000 4,000 • The average term to maturity of Estonia's debt was 7.1 years as at Q3 2023² 3,000 • As regards interest rate risk, the MoF debt portfolio's average time to refixing was 4.9 years in December 2023, while the weighted average interest rate of the debt portfolio was 2.8% p.a¹ 2,000 1,000 27 • The MoF's interest risk management policy follows ALM*-principles, where part (EUR 700m) of the debt portfolio maintains a similar duration to the Liquidity Reserve and the remainder of the outstanding debt has to be fixed for at least 3 years 0 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 ■Financial reserves ■MoF debt Source: Ministry of Finance of Estonia Note: (1) The Ministry of Finance of Estonia; (2) European Commission; (3) As of 29 December 2023; (*) ALM: Asset and Liability Management REPUBLIC OF ESTONIA MINISTRY OF FINANCE
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