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Investor Presentaiton

18 2023 GUIDANCE - Complementary information iAm Financial Group • Under IFRS 17 and IFRS 9, core earnings will continue to be an important indicator of the Company's ability to generate earnings, with the following estimated non-core items in 2023: ⚫ Charges or proceeds related to acquisition or disposition of a business of about $0.05 EPS 。 Amortization of intangible assets of about $0.63 EPS о о Non-core pension expense of about $0.09 EPS • The effective tax rate is expected to be around 22% in 2023 • The dividend payout ratio target range for 2023 is 25% to 35% of core earnings Complete guidance with the Company's sensitivities under IFRS 9 and IFRS 17 to be disclosed at the Investor Event on March 28, 2023 This slide presents non-IFRS measures; see the "Non-IFRS and Additional Financial Measures" section at the beginning of this document for relevant information about such measures.
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