The following new standards, amendments to existing standards and interpretations, relevant to a.s.r. and published prior to 1 January 2025 and effective for accounting periods beginning on or after 1 January 2025, were not early adopted by a.s.r.:

• IFRS 18: Presentation and Disclosure in Financial Statements (2027);

IFRS 18 Presentation and Disclosure in Financial Statements

IFRS 18 replaces IAS 1, carrying forward many of the requirements in IAS 1 unchanged and introduces the following key requirements:

• present specified categories and defined subtotals in the income statement;

• provide disclosures on management-defined performance measures (MPMs) in the notes to the financial statements;

• improve aggregation and disaggregation;

• the operating profit subtotal is the starting point for the statement of cash flows when presenting the operating cash flows under the direct method.

a.s.r. is currently working to identify all impacts the amendments will have on the primary financial statements and notes to the financial statements. IFRS 18 will be applied retrospectively.