Impact of IFRS 17 changes

New IFRS 17 reporting will provide more transparency into key business drivers 1 The new income statement provides additional transparency into sources of profit 2 Will continue to provide a view of underlying net income¹ through the Drivers of Earnings² 3 The CSM Movement Analysis² will provide a view of future insurance earnings 4 New IFRS 17 reporting will bring more transparency, stability and predictability to underlying net income for insurance business SUN LIFE I FR S 1 7 • MAY 2022 Note: This slide contains forward-looking statements. Refer to "Forward-looking statements" on slide 3 for more information Footnotes 1-2: Refer to slide 32 222

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