| Schedule of reconciliation of insurance and reinsurance contracts receivables and liabilities |
Reinsurance contract receivables and liabilities in € K | | | | | | | | | | | | | | | | | | | | | | | | | | | | September 30, 2026 | | December 31, 2025 | | | Present | | Risk | | | | Present | | Risk | | | | | value of | | adjustment | | | | value of | | adjustment | | | | | future cash | | for non- | | | | future cash | | for non- | | | | | flows | | financial risk | | Total | | flows | | financial risk | | Total | Reinsurance contract receivables (liabilities) at the beginning of the period | | 7,921 | | (419) | | 7,502 | | (9,287) | | (701) | | (9,988) | Incurred claims and other directly attributable expenses | | (214,324) | | (1,134) | | (215,458) | | (211,997) | | 208 | | (211,789) | Changes that relate to past service – changes in the fulfillment cash-flows relating to liabilities for incurred claims (LIC) (1) | | (17,875) | | — | | (17,875) | | 19,354 | | — | | 19,354 | Claims and other directly attributable expenses paid | | (371,502) | | — | | (371,502) | | (618,473) | | — | | (618,473) | Premium revenue | | 616,687 | | — | | 616,687 | | 827,891 | | — | | 827,891 | Foreign currency translation and other changes | | 567 | | (40) | | 527 | | 433 | | 74 | | 507 | Reinsurance contract receivables (liabilities) at the end of the period | | 21,474 | | (1,593) | | 19,881 | | 7,921 | | (419) | | 7,502 |
| (1) | Changes that relate to past service include premium revenue, or a reduction in premium revenue, for past performance years of €22,182 and €32,974 as of September 30, 2026 and December 31, 2025, respectively. |
Insurance contract receivables and liabilities in € K | | | | | | | | | | | | | | | | | | | | | | | | | | | | September 30, 2026 | | December 31, 2025 | | | Present | | Risk | | | | Present | | Risk | | | | | value of | | adjustment | | | | value of | | adjustment | | | | | future cash | | for non- | | | | future cash | | for non- | | | | | flows | | financial risk | | Total | | flows | | financial risk | | Total | Insurance contract receivables (liabilities) at the beginning of the period | | 13,248 | | (576) | | 12,672 | | (7,751) | | (588) | | (8,339) | Incurred claims and other directly attributable expenses | | (272,612) | | (3,064) | | (275,676) | | (367,292) | | (58) | | (367,350) | Changes that relate to past service – changes in the fulfillment cash-flows relating to LIC (1) | | (4,624) | | 249 | | (4,375) | | 8,475 | | — | | 8,475 | Claims and other directly attributable expenses paid | | (493,782) | | — | | (493,782) | | (845,988) | | — | | (845,988) | Premium revenue | | 804,080 | | — | | 804,080 | | 1,225,709 | | — | | 1,225,709 | Foreign currency translation and other changes | | 1,206 | | (83) | | 1,123 | | 95 | | 70 | | 165 | Insurance contract receivables (liabilities) at the end of the period | | 47,516 | | (3,474) | | 44,042 | | 13,248 | | (576) | | 12,672 |
| (1) | Changes that relate to past service include premium revenue, or a reduction in premium revenue, for past performance years of €26,226 and €30,137 as of September 30, 2026 and December 31, 2025, respectively. |
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