Second Party Opinion on IDB Invest's Sustainable Debt Framework

22 02 High Quality and Diversified Development Portfolio 2,446 1,690 4,177 6,207 5,384 30 31 32 25 30 2018 2019 2020 2021 2022 Development Portfolio Impaired Loans OUR FINANCIAL PROFILE AND RISK MANAGEMENT FRAMEWORK 12% Mexico Development Portfolio By country 6% 6% Guatemala El Salvador Development Portfolio By Sector 1.7% 1.2% NPL 0.7% 0.5% Ratio 0.5% 4.8% 4.8% 4.9% Provisioning Ratio 4.3% 4.2% NPL Ratio: Loans and debt securities past due for more than 90 days/loans and debt securities Provisioning Ratio: loan loss allowance/loans and debt securities at amortized cost 26% Infrastructure 30% Corporate 44% Financial Institutions 7% Colombia 7% 9% Ecuador Peru 18% Chile 14% Brazil 13 All other countries show exposures <= 5% Country and Sector Breakdown per Year End 2022

View entire presentation