Annex 2: Comments on Form F.612.01

This translation is furnished for information purposes only. The original German text is binding in all respects. Annex 2: Comments on Form F.612.01

1. In lines ZE0040, ZE0050, ZE0060 and ZE0260 all direct insurance contracts, i.e. the entire direct business, must be taken into account. Column SP0010 also specifically covers the business that is not entitled to a bonus. Any breakdown required in accordance with comment 13 must be taken into account.
2. The amounts attributable to the contracts entitled to a bonus under the new or existing portfolio must be stated in columns SP0020 and SP0030. All contracts in the existing portfolio are deemed to be entitled to a bonus. In the new portfolio, the amounts attributable to portfolio groups 132 and 140 and to any contracts in other contract groups that are not entitled to a bonus are not to be taken into account. Any breakdown required in accordance with comment 13 must be taken into account.
3. The amounts attributable to the collective parts of the provision for bonuses and rebates within the meaning of section 140 (4) of the German Insurance Supervision Act (Versicherungsaufsichtsgesetz – VAG) must be stated in this column. Any breakdown required in accordance with comment 13 must be taken into account.
4. Income and expenses attributable to investments for the account and at the risk of life insurance policyholders (Form F.100.01, line ZE0080, column SP0040) are not included in net investment income.
5. If the actuarial reserve has been replenished in the financial year due to insufficient calculation assumptions, the expense and any amounts subsequently reversed must be allocated to the sources of gains and losses in the profit distribution (forms F.213.01 to F.219.01) in accordance with the increased calculation assumptions. If the expense for the direct credit was financed fully or partly by a withdrawal from the provision for bonuses and rebates recognised in profit or loss, the resulting other technical income must not be included in line ZE0160 of this form. Similarly, any other technical income arising from a withdrawal from the provision for bonuses and rebates on the basis of section 140 (1) sentence 2 of the Insurance Supervision Act must not be included in line ZE0160. These transactions must be explained in an annex (as a supplementary qualitative part of the form).
6. Parts of the direct credit that were financed by a withdrawal from the provision for bonuses and rebates recognised in profit or loss must not be recognised here.
7. Positive amounts may only be reported here if the supervisory authority has approved the reduction in the minimum allocation in advance.
8. Underwriting provision recognised as a liability due to insufficient collateral in the actuarial interest rate for the contracts with entitlement to a bonus in accordance with section 3 (7) sentence 1 of the Minimum Allocation Regulation. The statement of the reserve is mandatory for all undertakings; in particular, it must be made independently of any reserves financed externally that may have been formed.
9. The total equity that has been allocated externally for interest rate hedging in accordance with section 3 (7) of the Minimum Allocation Regulation since the introduction of the regulation must be reported in line ZE0310, and the equity still available at the end of the financial year for future increases in the portion of reserves financed externally must be reported in line ZE0320.
10. In accordance with section 3 (7) of the Minimum Allocation Regulation.
11. These are the values to be published in accordance with section 15 (1) of the Minimum Allocation Regulation. Negative values for income must be replaced by a zero.
12. These are the values to be published in accordance with section 15 (3) of the Minimum Allocation Regulation.
13. An explanation must be provided for the following minimum allocation groups: a. for all direct business, for all contracts in the new and existing portfolio that are eligible for a bonus, as well as all collective portions of the provision for bonuses and rebates, taking into

This translation is furnished for information purposes only. The original German text is binding in all respects. account numbers 1, 2 and 3 (minimum allocation group 499); b. for each sub-portfolio for which, on the basis of a declaration of commitment, e.g. as a result of a portfolio transfer pursuant to section 13 of the Insurance Supervision Act or a conversion pursuant to section 14 of the Insurance Supervision Act, a minimum allocation to the provision for bonuses and rebates must also be maintained in accordance with the provisions of the Minimum Allocation Regulation. The pro rata amounts determined in accordance with the provisions of the declaration of commitment must be stated for each sub-portfolio. The minimum allocation groups according to letter b must be explained using Form F.030.03; reference must be made in this context to any associated sub-collective groups in accordance with Form F.113.01. They must also be numbered consecutively, starting with number 401. Numbers that become unassigned must not be reassigned. The differentiation stated above is only required for Table F.612.01.01; Table F.612.01.02 only needs to be completed for minimum allocation group 499. References for the individual items in Table F.612.01.01: Line ZE0040, column SP0010: Form F.100.01, line ZE0910, column SP0030 Line ZE0050, column SP0010: Form F.100.01, line ZE1150, column SP0010 Line ZE0060, column SP0010: Form F.100.01, line ZE0330, column SP0010 Line ZE0070, column SP0010: Form F.100.01, line ZE0990, column SP0030 Line ZE0090, column SP0010: Form F.100.01, Line ZE0730, column SP0040

• Line ZE0740, column SP0040
• Line ZE0760, column SP0040 Line ZE0100, column SP0010: Form F.100.01, Line ZE370, column SP0030 Line ZE0110, column SP0010: F.100.01, Line ZE1070, column SP0030
• Line ZE1190, column SP0030 T – Line ZE0360, column SP0030 T Line ZE0140, column SP0010: Form F.200.01 for all insurance business, line ZE0120, column SP0040 less Form F.201.01, line ZE0250 (column SP0010 + column SP0020 – column SP0030 – column SP0040) Line ZE0150: Form F.213.01, Column SP0020 (Sum of lines ZE0040, ZE0050, ZE0120, ZE0130) T and Column SP0030 (Sum of lines ZE0040, ZE0050, ZE0120, ZE0130) Line ZE0160: Form F.213.01, Column SP0020 (Sum of lines ZE0060, ZE0090, ZE0100, ZE0110, ZE0140, ZE0150) T and/or Column SP0030 (Sum of lines ZE0060, ZE0090, ZE0100, ZE0110, ZE0140, ZE0150) Line ZE0190: Form F.219.01, Column SP0020 (line ZE0180 – line ZE0120) T and/or Column SP0030 (line ZE0180 – line ZE0120)

This translation is furnished for information purposes only. The original German text is binding in all respects. Line ZE0200: Form F.213.01, line ZE0180, column SP0020 and SP0030 Line ZE0220: Form F.213.01, line ZE0190, column SP0010, SP0020, SP0030 and/or SP0040 Line ZE0260: Form F.213.01, line ZE0170, column SP0010, SP0020 T, SP0030 and/or SP0040