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Investor Presentaiton

The Main Fiscal Reform of Managing Public Finance ARDAL In 2022 the Parliament approved introducing of ceilings on public expenditures (ordinary law) The ceilings as a main operation tool to achieve long-term fiscal sustainability will be implemented already in general government budget for 2023 and thereafter for whole election period since 2024 ✓ Calculation of expenditure limits based on risks of long-term sustainability indicator and executed and updated by independent Council for Budget Responsibility ✓ Required structural consolidation of 0.5 pp. of GDP in case of high/medium risks and 0.25 in case of low risks Expenditure ceilings incorporate escape clauses that can be triggered by government after Fiscal council opinion in case of: ✓ Economic downturn of 0 % or -3% ✓ One-off measures related to extraordinary events (war, natural disaster, etc.) キ 27
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