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Investor Presentaiton

Reconciliation of Adjusted Financial Measures to U.S. GAAP (cont.) Moody's Corporation Diluted EPS Reconciliation 2018 2019 2020 2021 2022 2023F1 Diluted EPS - U.S. GAAP $6.74 $7.42 $9.39 $11.78 $7.44 $8.05 to $8.55 Acquisition-Related Intangible Amortization Expenses $0.40 $0.42 $0.51 $0.65 $0.83 ~$0.85 Acquisition-Related Expenses $0.03 $0.02 Restructuring $0.19 $0.23 $0.20 $0.48 ~$0.10 Impact of U.S. tax reform ($0.30) Net Impact of U.S./European tax change on deferred taxes CCXI Gain Purchase Price Hedge Gain Increase to non-U.S. UTPS Captive insurance company settlement Tax charge pursuant to the divestiture of MAKS Loss pursuant to the divestiture of MAKS Non-cash gain relating to minority investment in BitSight FX losses resulting from the Company no longer conducting commercial operations in Russia Gain on extinguishment of debt Adjusted Diluted EPS $0.33 $0.06 $0.07 $0.07 $0.05 ($0.14) $0.11 1. $7.39 $8.29 $10.15 $12.29 ($0.29) $8.57 $9.00 to $9.50 Guidance as of January 31, 2023. Refer to Table 11 - "2023 Outlook" in the press release titled "Moody's Corporation Reports Results For Fourth Quarter And Full Year 2022; Sets Outlook For 2023" from January 31, 2023, for a complete list of guidance, reconciliations between adjusted measures and U.S. GAAP and assumptions used by the Company with respect to its guidance. MOODY'S | DECODE RISK. UNLOCK OPPORTUNITY. 4Q and FY 2022 Investor Presentation 71
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