contracts

to withholding tax on interest income, no capital gains tax will apply. This capital gains tax does not apply to second- and third-pillar insurance contracts (group insurance, individual pension commitments, CPTI, PLCI, pension savings insurance, and long-term savings contracts).

The capital gains tax rate is 10%. Capital gains tax applies only to capital gains realized on or after January 1, 2026. Capital gains accrued before that date are exempt. For contracts entered into on or after January 1, 2026, the taxable capital gain is the positive difference between the paid-out capital and the total amount of premiums paid. For contracts entered into before January 1, 2026, the reserve as of December 31, 2025 (the “snapshot date”) serves as the reference value. In this

) Transitional risk-free rate and transitional deduction ...................................................... 73 D.2 (f) Recoverables from reinsurance contracts and special purpose vehicles ............................ 74 D.2 (g) Material changes... of Enstar Group Limited, (the “Alpha Portfolio”, or “Alpha”) (22,549 policies as at 31 December 2024). ▪ On 16 December 2019, MAB carried out the transfer of a portfolio of non-Curanova long term savings contracts from Curalia OVV (the “NCN Portfolio

Portfolio”, or “Alpha”) (20,456 policies as at 31 December 2025). ▪ On 16 December 2019, MAB carried out the transfer of a portfolio of non-Curanova long term savings contracts from Curalia OVV (the “NCN Portfolio” and “Curalia”, respectively... 21 and 23 life insurance portfolios, and co-insurance contracts and the reinsurance contracts concerning those branches from Integrale NV (257,180 policies as at 31 December 2025) (the “Integrale Portfolio”). The policy administration was performed

at 31 December 2022). ▪ On 16 December 2019, MAB effected the transfer of a portfolio of non-Curanova long term savings contracts from Curalia OVV (the “NCN Portfolio” and “Curalia”, respectively) (4,382 policies as at 31 December 2022...-insurance contracts and the reinsurance contracts concerning those branches from Integrale NV ( 263,599 policies as at 31 December 2022) (the “Integrale Portfolio”). The policy administration was done by Monument Assurance Belgium Services SA (“MABS"), which

..................................................... 75 D.2 (f) Recoverables from reinsurance contracts and special purpose vehicles ........................... 75 D.2 (g) Material changes to assumptions made in calculating technical provisions compared to previous reporting... out the transfer of a portfolio of non-Curanova long term savings contracts from Curalia OVV (the “NCN Portfolio” and “Curalia”, respectively) (4,293 policies as at 31 December 2023). Administration of this portfolio remains with Curalia. ▪ On 1 April

may save and process your data, as well as the message itself and the metadata provided we have a legal basis to do so. • Procurement and management of insurance policies When we acquire new business portfolios, we get new contracts. This means that we collect all the information related to these existing contracts. As we manage these contracts, we collect new personal data (e.g. when stakeholders wish to amend the contract or submit a claim, complete forms, report a claim, submit medical

savings contracts from Curalia OVV (the “NCN Portfolio” and “Curalia”, respectively) (c. 4,455 policies as at 31 December 2021). Administration of this portfolio remains with Curalia. ▪ On 1 April 2021, MAB effected the transfer of the branch 21 and 22... life insurance policies (c. 95,000 policies) together with mortgages (c. 4,500) (the "Allianz Portfolio"). ▪ On 15 December 2021, MAB effected the transfer of the branch 21 and 23 life insurance portfolio, and co-insurance contracts and the

outsourcing contracts or participate in negotiating contracts, they must avoid any actions that create the appearance of favouritism/nepotism. 1.2 Personal Conflicts of Interest 1.2.1 A conflict of interest may arise between a staff member/director and... interest to the customer in a timely 2 manner, especially before any contract is concluded . Reference is made to the provisions under Section 5.5. 5.2 Identification 5.2.1 As stated under Section 1.4, a conflict of interest occurs when (i) the concerns