| Schedule of reconciliation of insurance and reinsurance contracts receivables and liabilities |
Reinsurance contract receivables and liabilities in € K | | | | | | | | | | | | | | | June 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 | | (209,875) | | (1,085) | | (210,960) | | (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) | | (4,442) | | — | | (4,442) | | 19,354 | | — | | 19,354 | Claims and other directly attributable expenses paid | | (170,798) | | — | | (170,798) | | (618,473) | | — | | (618,473) | Premium revenue | | 405,699 | | — | | 405,699 | | 827,891 | | — | | 827,891 | Foreign currency translation and other changes | | 739 | | (40) | | 699 | | 433 | | 74 | | 507 | Reinsurance contract receivables (liabilities) at the end of the period | | 29,244 | | (1,544) | | 27,700 | | 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 €30,769 and €32,974 as of June 30, 2026 and December 31, 2025, respectively. |
Insurance contract receivables and liabilities in € K | | | | | | | | | | | | | | | June 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 | | (244,368) | | (2,649) | | (247,017) | | (367,292) | | (58) | | (367,350) | Changes that relate to past service – changes in the fulfillment cash-flows relating to LIC (1) | | (5,829) | | 188 | | (5,641) | | 8,475 | | — | | 8,475 | Claims and other directly attributable expenses paid | | (232,638) | | — | | (232,638) | | (845,988) | | — | | (845,988) | Premium revenue | | 502,339 | | — | | 502,339 | | 1,225,709 | | — | | 1,225,709 | Foreign currency translation and other changes | | 879 | | (76) | | 803 | | 95 | | 70 | | 165 | Insurance contract receivables (liabilities) at the end of the period | | 33,631 | | (3,113) | | 30,518 | | 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 €26,584 and €30,137 as of June 30, 2026 and December 31, 2025, respectively. |
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