Financial Performance and Risk Management Overview slide image

Financial Performance and Risk Management Overview

SIGNIFICANT FINANCIAL FLEXIBILITY UNLEVERED BALANCE SHEET WITH SIGNIFICANT EXCESS CAPITAL We have over $800 million in financial capacity (1) to fund our strategic growth initiatives for the coming years (2) Credit facility set to automatically increase from $150M to $700M upon the continuance of Definity under the Canada Business Corporations Act (the "Continuance"), which is subject to government approval (2) Definity Insurance Company credit rating: "A (low) positive trend" from DBRS, financial strength rating: "A- (Excellent) stable outlook" from AM Best • Future optimization of capital structure expected to support improvements in Operating ROE(1) over time(4) FINANCIAL CAPACITY ICA (2) CBCA (3) Consolidated Excess Capital at 190% MCT: - Definity Insurance Company $196 $196 Definity Financial Corporation $358 $358 Total Excess Capital $554 $554 Leverage Capacity (1,3) Financial Capacity (1) as at Q1-2023 $292 $878 $846 $1,432 STRATEGIC FOCUS ON CONSISTENTLY DEMONSTRATING DISCIPLINED FINANCIAL MANAGEMENT Organic Growth Common Shareholder Dividends (5) Inorganic Growth Share Buybacks 2 22 Note: Figures in millions, unless otherwise noted. 1. This is a supplementary financial measure, non-GAAP financial measure, or a non-GAAP ratio. Refer to Supplementary Financial Measures and Non-GAAP Financial Measures and Ratios advisory and Section 12 - Supplementary financial measures and non-GAAP financial measures and ratios in the Q1-2023 MD&A for further details. 2. Definity is subject to leverage restrictions under the Insurance Companies Act (Canada) (the "ICA"), which provide that its total debt cannot exceed 2.5% of its total assets. Under the ICA, property and casualty insurance companies must maintain adequate capital and appropriate forms of liquidity. The Office of the Superintendent of Financial Institutions ("OSFI"), has published the Minimum Capital Test guideline which provides the framework within which OSFI assesses whether a property and casualty insurance company maintains adequate capital for purposes of the ICA. 3. Assumes Definity proceeds with the Continuance and establishes financial leverage levels at 20% debt and 5% preferred or hybrids. The Continuance is subject to government approval. 4. Expectation subject to certain factors and assumptions. See "Advisory Regarding Forward-Looking Information". 5. Declaration of dividends is subject to Board discretion. definity
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