| Schedule of reconciliation of insurance and reinsurance contracts receivables and liabilities |
Reinsurance contract receivables and liabilities in € K | | | | | | | | | | | | | | | September 30, 2025 | | December 31, 2024 | | | 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 | | (9,287) | | (701) | | (9,988) | | 53,137 | | (931) | | 52,206 | Incurred claims and other directly attributable expenses | | (211,569) | | 138 | | (211,431) | | (245,035) | | 278 | | (244,757) | Changes that relate to past service – changes in the fulfillment cash-flows relating to liabilities for incurred claims (LIC)(1) | | 18,885 | | — | | 18,885 | | (58,654) | | — | | (58,654) | Claims and other directly attributable expenses paid | | (393,123) | | — | | (393,123) | | (562,067) | | — | | (562,067) | Premium revenue | | 614,687 | | — | | 614,687 | | 802,597 | | — | | 802,597 | Foreign currency translation and other changes | | (295) | | 75 | | (220) | | 735 | | (48) | | 687 | Reinsurance contract receivables (liabilities) at the end of the period | | 19,298 | | (488) | | 18,810 | | (9,287) | | (701) | | (9,988) |
| (1) | Changes that relate to past service include premium revenue, or a reduction in premium revenue, for past performance years of €14,408 and (€14,916) as of September 30, 2025 and December 31, 2024, respectively. |
Insurance contract receivables and liabilities in € K | | | | | | | | | | | | | | | September 30, 2025 | | December 31, 2024 | | | 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 | | (7,751) | | (588) | | (8,339) | | 27,389 | | (553) | | 26,836 | Incurred claims and other directly attributable expenses | | (494,763) | | 116 | | (494,647) | | (242,885) | | — | | (242,885) | Changes that relate to past service – changes in the fulfillment cash-flows relating to LIC(1) | | 1,581 | | — | | 1,581 | | (16,108) | | — | | (16,108) | Claims and other directly attributable expenses paid | | (398,165) | | — | | (398,165) | | (604,843) | | — | | (604,843) | Premium revenue | | 906,573 | | — | | 906,573 | | 828,437 | | — | | 828,437 | Foreign currency translation and other changes | | 173 | | 62 | | 235 | | 259 | | (35) | | 224 | Insurance contract receivables (liabilities) at the end of the period | | 7,648 | | (410) | | 7,238 | | (7,751) | | (588) | | (8,339) |
| (1) | Changes that relate to past service include premium revenue, or a reduction in premium revenue, for past performance years of €23,549 and (€2,095) as of September 30, 2025 and December 31, 2024, respectively. |
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