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Hannover Rueck SE

Quarterly Report Nov 7, 2022

197_10-q_2022-11-07_a6ee0308-3fbe-49c0-a410-7c3a7073f83a.pdf

Quarterly Report

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Quarterly statement as at 30 September 2022

Key figures

in EUR million 2022 2021
1.1.– 1.7.– +/– 1.1.– +/– 1.7.– 1.1.– 31.12.
30.6. 30.9. previous
year
30.9. previous
year
30.9. 30.9.
Results
Gross written premium 17,342.4 8,909.0 +24.5% 26,251.3 +21.4% 7,155.0 21,619.6
Net premium earned 13,766.7 7,819.1 +27.8% 21,585.7 +22.4% 6,118.6 17,633.9
Net underwriting result ¹ (39.8) (15.9) (55.7) (187.0) (62.8)
Net investment income 980.0 400.3 -18.5% 1,380.3 +1.7% 491.1 1,356.9
Operating profit (EBIT) 919.3 408.9 +26.0% 1,328.2 +3.7% 324.5 1,280.6
Group net income 648.7 221.9 +19.7% 870.6 +1.7% 185.4 855.9
Balance sheet
Policyholders' surplus 12,661.1 11,921.4 -24.2% 15,733.6
Equity attributable to
shareholders of Hannover Rück
SE
8,969.3 8,251.1 -30.6% 11,885.0
Non-controlling interests 712.6 690.4 -20.8% 871.2
Hybrid capital 2,979.2 2,979.9 +0.1% 2,977.4
Investments (excl. funds withheld
by ceding companies)
56,230.5 58,016.1 +3.2% 56,213.2
Total assets 87,802.8 91,205.9 +10.0% 82,902.3
Share
Earnings per share (basic and
diluted) in EUR
5.38 1.84 +19.7% 7.22 +1.7% 1.54 7.10
Book value per share in EUR 74.37 68.42 -30.6% 94.60 98.55
Share price at the end of the
period in EUR
138.50 154.20 -7.7% 151.35 167.15
Market capitalisation at the end of
the period
16,702.7 18,596.1 -7.7% 18,252.4 20,157.8
Ratios
Combined ratio (property and
casualty reinsurance) ¹
99.0% 99.6% 99.2% 101.5% 97.9%
Large losses as percentage of net
premium earned (property and
casualty reinsurance) ²
8.7% 11.0% 9.5% 17.6% 8.9%
Retention 90.9% 90.1% 90.7% 88.4% 89.8%
Return on investment (excl. funds
withheld by ceding companies)
3.0% 2.6% 2.9% 3.3% 2.9%
EBIT margin ³ 6.7% 5.2% 6.2% 5.3% 7.3%
Return on equity (after tax) 12.4% 10.3% 11.5% 6.6% 10.2%

¹ Including interest on funds withheld and contract deposits

² Hannover Re Group's net share for natural catastrophes and other major losses in excess of EUR 10 million gross as a percentage of net premium earned

³ Operating result (EBIT)/net premium earned

Content

Quarterly Statement
Business development
2
2
Result of operations, financial position and net assets 3
Property and casualty reinsurance 3
Life and health reinsurance 4
Investments 5
Outlook 8
Consolidated balance sheet as at 30 September 2022 10
Consolidated statement of income as at 30 September 2022 12
Consolidated statement of comprehensive income as at 30 September 2022 13
Group segment report as at 30 September 2022 14
Consolidated cash flow statement as at 30 September 2022 18
Other information 19
Contact information 20

The present document is a quarterly statement pursuant to Section 53 of the Exchange Rules for the Frankfurter Wertpapierbörse. For further information please see the section "Other

information" on page 19 of this document.

Quarterly statement as at 30 September 2022

Business development

  • Gross premium for the Group up by 21.4%; sustained strong demand for high-quality reinsurance protection
  • Considerable major loss expenditure in property and casualty reinsurance; significantly improved profitability in life and health reinsurance
  • Return on investment reaches 2.9% and is ahead of full-year target
  • Group net income of EUR 870.6 million slightly higher than previous year's result
  • Return on equity reaches 11.5% and thus remains above minimum target
  • Capital adequacy ratio under Solvency II continues to be very robust at 231.8%

Despite numerous challenges, Hannover Re can look back on a nine-month result that underscores the resilience of its business model as a globally diversified and robustly capitalised reinsurer.

Among the current challenges, particular mention should be made of soaring inflation rates around the world. Combined with an increase in large losses, this is leading to sharply higher expenditures for insurers and reinsurers alike. At the same time, the industry finds itself facing the consequences of the protracted war in Ukraine and a pandemic that has still not been defeated. Central banks are responding with sometimes steep hikes in interest rates in order to fight inflation. There will, however, be a time lag before these are reflected favourably in investment income.

These multiple challenges are fuelling demand for high-quality reinsurance protection such as that offered by Hannover Re. The profitable growth in our business was therefore sustained.

Our gross written premium for the Group increased by 21.4 % as at 30 September 2022 to EUR 26.3 billion (previous year: EUR 21.6 billion). Growth would have reached 13.5% at constant exchange rates. The retention was roughly on a par with the previous year at 90.7% (89.8 %). Net premium earned increased by 22.4 % to EUR 21.6 billion (EUR 17.6 billion), equivalent to growth of 14.6% adjusted for exchange rate effects.

Net investment income improved by 1.7 % year over year to EUR 1,380.3 million (EUR 1,356.9 million). The annualised return on investment thus reached 2.9% and was comfortably above the full-year target of more than 2.5%.

Other income and expenses declined by 20.0% to EUR 160.7 million (EUR 201.0 million).

The operating profit (EBIT) for the Hannover Re Group improved by 3.7 % to EUR 1,328.2 million (EUR 1,280.6 million). Group net income in the first nine months of the year grew by a modest 1.7 % to EUR 870.6 million (EUR 855.9 million). Earnings per share came in at EUR 7.22 (EUR 7.10). While considerable major loss expenditure weighed on the result in property and casualty reinsurance, life and health reinsurance and the investments made very pleasing contributions to Group net income.

Hannover Re's shareholders' equity decreased to EUR 8.3 billion as at 30 September 2022 (31 December 2021: EUR 11.9 billion) on account of interest rate movements. The annualised return on equity amounted to 11.5 % (31 December 2021: 10.8 %), clearly beating the minimum target of 900 basis points above the risk-free interest rate. The book value per share thus totalled EUR 68.42 (31 December 2021: EUR 98.55).

The capital adequacy ratio under Solvency II stood at 231.8% at the end of September and thus remained comfortably above our internal limit of 180% and our threshold of 200%.

.

Result of operations, financial position and net assets

Property and casualty reinsurance

  • Gross premium grows by 27.6%
  • Trend towards rate increases in the treaty renewals gains added impetus
  • Major loss expenditure of EUR 1,484 million significantly higher than budgeted; this figure includes provision of EUR 331 million for possible losses from Ukraine war
  • Operating profit contracts by 16.4 % compared to previous year

The first nine months of the year in property and casualty reinsurance were notable for large losses clearly above expectations and at the same time high rates of inflation. The ongoing war in Ukraine and the Covid-19 pandemic – which has still not been defeated – were an additional drag on the market environment.

In response to the numerous challenges, the trend towards improved prices and conditions is likely to gain added impetus on both the insurance and reinsurance side. In this context, technical profitability remains the overriding priority for Hannover Re, especially against the backdrop of a sharp uptick in inflation in some areas.

Hannover Re therefore expects further risk-adjusted price increases and improved conditions in property and casualty reinsurance. We traditionally report price changes on a riskadjusted basis, meaning that the pricing movements reported by us already make allowance for higher rates of inflation.

Given that high-quality reinsurance protection such as that offered by Hannover Re is in high demand among customers against the backdrop of the challenging market and risk situation, the latest rounds of treaty renewals in property and casualty reinsurance as at 1 June and 1 July passed off very favourably for our company. It is at this time of the year that Hannover Re renegotiates parts of the North American portfolio, some natural catastrophe risks and certain reinsurance risks in credit and surety business. The main renewal season also takes place for business in Australia and New Zealand. On the whole, further – in some instances significant – risk-adjusted price increases were obtained in the renewed business. These were particularly striking for loss-affected programmes or regions, such as Australia and North America.

Gross written premium in the Property&Casualty reinsurance business group increased by 27.6 % to EUR 19.5 billion (previous year: EUR 15.3 billion). At constant exchange rates growth would have reached 18.6%. Net premium earned improved by 28.9 % to EUR 15.6 billion (EUR 12.1 billion); growth would have amounted to 20.2% adjusted for exchange rate effects.

Expenditure for large losses had already exceeded our expectations in the first half of the year due to reserves established for possible losses from the war in Ukraine and on account of extensive flood damage in Australia and winter storms in Europe. At the end of September Hurricane Ian then left a devastating trail of destruction across Cuba as well as, most significantly, the US states of Florida and South Carolina – putting it at the top of the current year's largest insured losses by a wide margin.

Hannover Re's net burden of large losses as at 30 September thus came to altogether EUR 1,484 million (EUR 1,070 million). This was considerably higher than the figure of EUR 1,079 million that we had budgeted for the first nine months. The largest individual losses for net account were Hurricane Ian with a net strain of EUR 276.0 million, the severe flooding in Australia totalling EUR 210.6 million and winter storm Ylenia, which impacted central Europe in February at a cost of EUR 114.8 million. In addition, Hannover Re has set aside an IBNR reserve of EUR 330.8 million for possible losses from the war in Ukraine.

Furthermore, additional reserves were constituted in the first nine months for sizeable losses from the previous year based on corresponding loss advices, including in the amount of EUR 130 million for the drought in Brazil. We designate events for which we anticipate gross loss payments of more than EUR 10 million as major losses.

We are now also in a better position to quantify the pandemicrelated losses incurred in property and casualty reinsurance. Among other things, a positive run-off was recorded in the first nine months in the area of credit, surety and political risks, whereas the pandemic strains in accident and health insurance in the Asia-Pacific region, for example, proved to be higher than anticipated.

The underwriting result for property and casualty reinsurance including interest on funds withheld and contract deposits stood at EUR 120.8 million (EUR 252.6 million). The combined ratio amounted to 99.2 % (97.9 %).

The income from assets under own management booked for property and casualty reinsurance improved slightly by 3.8% to EUR 993.1 million (EUR 956.9 million). The other income and expenses include exchange rate losses of EUR 138.8 million (EUR 104.7 million), although these are opposed by corresponding exchange rate gains booked in equity.

The operating profit (EBIT) for the Property&Casualty reinsurance business group fell by 16.4 % to EUR 887.3 million (EUR 1,061.2 million). Net income retreated by 26.3 % to EUR 544.6 million (EUR 739.2 million).

Key figures for property and casualty reinsurance

in EUR million 2022 2021
1.1.–
30.6.
1.7.–
30.9.
+/–
previous
year
1.1.–
30.9.
+/–
previous
year
1.7.–
30.9.
1.1.–
30.9.
Gross written premium 12,921.9 6,562.2 +31.2% 19,484.1 +27.6% 5,002.8 15,269.3
Net premium earned 9,819.4 5,742.4 +35.8% 15,561.8 +28.9% 4,229.3 12,075.9
Net underwriting result ¹ 95.6 25.2 120.8 -52.2% (64.1) 252.6
Net investment income 693.5 349.5 -13.7% 1,043.0 +5.4% 404.9 989.3
Operating result (EBIT) 586.1 301.2 +6.3% 887.3 -16.4% 283.3 1,061.2
Group net income 398.6 146.0 -0.8% 544.6 -26.3% 147.1 739.2
Earnings per share in EUR 3.30 1.21 -0.8% 4.52 -26.3% 1.22 6.13
EBIT margin ² 6.0% 5.2% 5.7% 6.7% 8.8%
Combined ratio ¹ 99.0% 99.6% 99.2% 101.5% 97.9%
Retention 91.7% 90.6% 91.3% 88.4% 90.4%

¹ Including interest on funds withheld and contract deposits

² Operating result (EBIT)/net premium earned

Life and health reinsurance

  • Gross premium grows by 6.6%
  • Sustained customer interest in tailor-made financial solutions and longevity covers
  • Significant decrease in pandemic-related losses
  • Operating result doubles to EUR 441.3 million

Brisk customer interest in financial solutions and longevity covers remains undiminished in life and health reinsurance. When it comes to mortality covers, on the other hand, the Covid-19 pandemic continues to be a dominant issue, even though the disease progressions caused by the currently dominant virus variants are less life-threatening.

The pandemic-related losses incurred by Hannover Re in life and health reinsurance in the first nine months totalled EUR 227.8 million. Of this, the third quarter accounted for EUR 33.6 million. By way of comparison, the second-quarter losses amounted to EUR 71.6 million after EUR 122.6 million in the first quarter. Overall, it remains our assumption that the expenditures for Hannover Re will progressively diminish.

As at the end of September we booked income of EUR 97.3 million from our extreme mortality cover – layers of which we have placed on the capital market on a regular basis since 2013 – on the investments side in life and health reinsurance under assets recognised at fair value through profit or loss.

Russia's war on Ukraine, on the other hand, did not have any direct implications for our Life&Health reinsurance business group because we have not written significant business in either of the two countries.

In our financial solutions business we continued to expand our portfolio in numerous markets, including in China and the United States. Furthermore, demand around the world for solutions designed to protect against longevity risks is showing sustained growth. The writing of our first longevity reinsurance treaties in both Australia and Germany during the year was a particularly gratifying development. Along with pleasing demand in the United Kingdom, which remains our largest market, the surge in interest seen in the United States, Canada and Australia similarly shows no signs of abating.

The gross premium written in the Life&Health reinsurance business group climbed by 6.6 % as at 30 September to EUR 6.8 billion (previous year: EUR 6.4 billion). Adjusted for exchange rate effects, growth stood at 1.1%. Net premium earned increased by 8.4 % to EUR 6.0 billion (EUR 5.6 billion). At constant exchange rates the increase would have reached 2.5%.

The income generated for life and health reinsurance from assets under own management improved by 24.2 % to EUR 229.1 (EUR 184.5 million). This includes the aforementioned income of EUR 97.3 million booked from the extreme mortality cover as well as a negative valuation effect of EUR 144.1 million from a derivative associated with a reinsurance treaty in the United Kingdom.

The underwriting result including interest on funds withheld and contract deposits stood at EUR -176.7 million (EUR - 315.3 million). The restructuring of a treaty with a cedant in the second quarter resulted in a positive one-time effect of EUR 40 million, which was recognised under other income.

The operating result (EBIT) doubled to EUR 441.3 million (EUR 220.1 million). The contribution made by life and health reinsurance to Group net income improved even more appreciably to EUR 369.2 million (EUR 149.7 million).

Key figures for life and health reinsurance

in EUR million 2022 2021
1.1.– 1.7.– +/– 1.1.– +/– 1.7.– 1.1.–
30.6. 30.9. previous
year
30.9. previous
year
30.9. 30.9.
Gross written premium 4,420.5 2,346.8 +9.0% 6,767.2 +6.6% 2,152.2 6,350.3
Net premium earned 3,947.3 2,076.4 +9.9% 6,023.7 +8.4% 1,889.2 5,557.7
Investment income 286.0 50.4 -41.4% 336.4 -8.3% 86.0 366.6
Operating result (EBIT) 333.8 107.6 +162.0% 441.3 +100.5% 41.1 220.1
Net income after tax 279.6 89.6 +99.4% 369.2 +146.6% 44.9 149.7
Earnings per share in EUR 2.32 0.74 +99.4% 3.06 +146.6% 0.37 1.24
Retention 88.8% 88.8% 88.8% 88.4% 88.3%
EBIT margin ¹ 8.5% 5.2% 7.3% 2.2% 4.0%

¹ Operating result (EBIT)/net premium earned

Investments

  • Sharply higher interest rates in main currency areas affect fixed-income securities
  • Portfolio of assets under own management reaches EUR 58.0 billion
  • Ordinary investment income improves by 30.1 %
  • Net investment income up slightly by 1.7%
  • Return on investment reaches 2.9%

Our investments performed broadly in line with our expectations in the first nine months of the year despite numerous geopolitical and economic difficulties. Most notably, the war in Ukraine and the still ongoing Covid-19 pandemic as well as the associated sharp surge in inflation are currently confronting the global economy with particular challenges. Our investments benefited overall from the fact that we had already tended to adopt a more cautious posture from the end of last year onwards with an eye to anticipated central bank moves and inflationary developments.

Our fixed-income portfolio has been significantly affected by the monetary policy pursued by central banks. Skyrocketing inflation prompted the US Federal Reserve and many other central banks to decisively tighten their monetary policy by raising short-term interest rates and stopping their bond buying programmes. Inflation concerns and elevated government debt levels are also taking a toll on many countries. This has led to a steep rise in interest rates across virtually all maturity segments in our main currency areas, in turn causing the valuation reserves for our fixed-income securities to fall into clearly negative territory. Nevertheless, higher interest rates also have substantially favourable implications for new investments and reinvestment activities.

While prices for bonds issued by developing countries and lower-quality issuers initially remained relatively stable, risk premiums here subsequently increased appreciably from the second quarter onwards. The declines in fair value resulting from the interest rate and spread movements were partially offset by our high proportion of foreign currency holdings and the sharp strengthening of some currencies – especially the US dollar – against the euro.

Equity markets posted the poorest performance seen in recent years over the period under review. Through timely liquidation of our positions we nevertheless generated a positive profit contribution here of EUR 94 million.

At the same time high inflation remains a major preoccupation, although we are countering this very successfully with income from our holding of inflation-linked bonds. They played a very pleasing part in our ordinary investment income with a positive profit contribution of EUR 300.9 million.

Our portfolio of assets under own management grew to EUR 58.0 billion as at 30 September (31 December 2021: EUR 56.2 billion). Higher interest rates and risk premiums significantly reduced the fair values of our fixed-income securities. These declines were, however, offset by the strong operating cash flow and positive exchange rate effects. The unrealised losses in our fixed-income portfolio amounted to EUR 5.9 billion as at the end of September. This contrasted with unrealised gains of EUR 1.4 billion recognised as at 31 December 2021.

Leaving aside the liquidation of our holdings of listed equities, we kept our asset allocation broadly stable in the first nine months of the year. In the real estate sector we acted on market opportunities to strengthen our portfolio in South America and Europe.

The modified duration of our fixed-income portfolio – at 4.8 (5.8) – was lower in comparison with the end of the previous year. This was not, however, due to any active reduction in the maturity profile of our securities; rather, the calculation merely reflects the larger fair value declines on instruments with longer maturities.

Totalling EUR 1,409.1 million (EUR 1,083.2 million), it is pleasing to note that the ordinary investment income excluding interest on funds withheld and contract deposits came in comfortably above the level of the previous year's period. Ordinary income from fixed-income securities and the real estate sector was considerably higher than in the comparable period. Significantly stronger earnings from our portfolio of inflation-linked bonds, which we hold to limit possible inflation risks, were also a factor here. On the other hand, income booked from alternative investment funds was down year-on-year. Interest on funds withheld and contract deposits similarly came in lower at EUR 157.2 million (EUR 214.5 million).

The net balance of gains realised on disposals amounted to EUR 15.0 million (EUR 237.6 million) and can be attributed primarily to the liquidation of our portfolio of listed equities and regrouping moves in our credit portfolios as well as to general portfolio maintenance. In addition, we sold parts of our holdings of Russian and Ukrainian bonds in the first quarter. At the end of the reporting period our portfolio still contained Russian and Ukrainian government bonds with volumes of EUR 97.0 million and EUR 3.1 million respectively.

Impairments of altogether EUR 112.7 million (EUR 51.8 million) were taken on our investments. Of this, EUR 13.3 million (EUR 16.0 million) was attributable to alternative investments and EUR 9.6 million (EUR 7.1 million) to real estate funds. Fixed-income securities accounted for EUR 51.8 million (EUR 0.2 million). The majority of issuers involved here were Russian or Ukrainian. The depreciation recognised on directly held real estate climbed to EUR 35.3 million (EUR 27.9 million), reflecting the further increase in our exposure to this sector.

Income of EUR 97.3 million was booked from our extreme mortality cover in the investments recognised at fair value through profit or loss. This was opposed by a negative valuation effect of altogether EUR 144.1 million from a derivative associated with a reinsurance treaty in the United Kingdom, of which EUR 25.6 million is included under disposal gains and losses.

Altogether, the unrealised gains in our assets recognised at fair value through profit or loss amounted to EUR 10.3 million. This contrasted with losses of EUR 48.5 million in the previous year.

Thanks to strong ordinary income, the investment income of EUR 1,380.3 million (EUR 1,356.9 million) was on the level of the comparable period despite lower net realised gains and higher impairments. Income from assets under own management actually increased to EUR 1,223.1 million (EUR 1,142.4 million), producing an annualised average return (including effects from derivatives) of 2.9%.

Key figures for investments

in EUR million 2022 2021
1.1.– 1.7.– +/– 1.1.– +/– 1.7.– 1.1.–
30.6. 30.9. previous
year
30.9. previous
year
30.9. 30.9.
Ordinary investment income ¹ 869.6 539.5 +34.4% 1,409.1 +30.1% 401.5 1,083.2
Result from participations in associated
companies
33.5 (10.2) 23.2 +2.8% 6.6 22.6
Realised gains/losses 52.3 (37.3) -139.0% 15.0 -93.7% 95.6 237.6
Appreciation ² 51.9 60.7 112.7 +117.7% 13.4 51.8
Change in fair value of financial instruments ³ 27.9 (17.6) 10.3 -121.2% (5.3) (48.5)
Investment expenses 78.0 43.9 +21.2% 121.9 +20.9% 36.2 100.8
Net investment income from assets under own
management
853.3 369.8 -17.6% 1,223.1 +7.1% 448.7 1,142.4
Net investment income from funds withheld 126.6 30.5 -28.0% 157.2 -26.7% 42.4 214.5
Total investment income 980.0 400.3 -18.5% 1,380.3 +1.7% 491.1 1,356.9

¹ Including interest on funds withheld and contract deposits

² Including depreciation / impairments on real estate

³ Portfolio measured at fair value through profit or loss and held for trading

Outlook for 2022

  • Earnings guidance for 2022 still achievable despite considerable large loss expenditures
  • Group gross premium expected to grow by more than 7.5% adjusted for exchange rate effects
  • Return on investment of more than 2.5% expected

Even at this stage, after nine months, 2022 can already be considered a year in which large losses clearly exceeded expectations. At the same time, it is not possible to accurately predict the effects of the war in Ukraine on worldwide insurance markets or the further course of the pandemic. In view of Hannover Re's considerable resilience and strong profitability, we nevertheless believe that our full-year earnings guidance remains attainable.

After the substantial major losses incurred in the third quarter, however, the combined ratio of 96% or better targeted for the medium term can no longer be achieved in this financial year.

In life and health reinsurance, the future pandemic-related loss experience will be dependent on the success of vaccination campaigns and containment efforts around the world as well as on the danger posed by emerging virus variants. On the whole, it remains our expectation that losses due to Covid-19 will diminish progressively.

Our anticipated return on investment of more than 2.5% remains unchanged for the current financial year. Gross premium for the Group should grow by more than 7.5% adjusted for exchange rate effects.

On the Group level we still consider the net income guidance for the 2022 financial year of EUR 1.4 billion to EUR 1.5 billion to be attainable and anticipate a Group profit at the lower end of this range. Achievement of these targets is dependent on large loss expenditure in the fourth quarter not significantly exceeding the budgeted level and assumes that the Covid-19 pandemic does not have a major unexpected influence on the result in life and health reinsurance and that there are no unforeseen distortions on capital markets.

The anticipated significant overshoot of the large loss budget will be offset in the current financial year by, in particular, investment income from inflation-linked bonds that is above the expected level and a good underlying result in life and health reinsurance. In the fourth quarter, too, Hannover Re expects to book a positive profit contribution from its holding of inflationlinked bonds.

The capital adequacy ratio at the end of the year should remain comfortably above our limit of 180% and our threshold of 200%.

Hannover Re continues to aim for an ordinary dividend at least on the level of the previous year or higher. This will be supplemented by a special dividend provided the capitalisation exceeds the capital required for future growth and the profit target is achieved.

Consolidated balance sheet as at 30 September 2022

in EUR thousand 30.9.2022 31.12.2021
Fixed-income securities - held to maturity 48,298 48,632
Fixed-income securities - loans and receivables 2,329,226 2,443,629
Fixed-income securities - available for sale 45,329,813 45,473,677
Fixed-income securities - at fair value through profit or loss 128,268 81,308
Equity securities - available for sale 15,522 314,453
Other financial assets - at fair value through profit or loss 511,784 248,233
Investment property 2,282,930 1,818,754
Real estate funds 1,002,942 805,912
Investments in associated companies 242,755 238,110
Other invested assets 3,480,642 2,941,633
Short-term investments 1,001,522 443,793
Cash and cash equivalents 1,642,431 1,355,114
Total investments and cash under own management 58,016,133 56,213,248
Funds withheld 12,103,337 10,803,071
Contract deposits 668,705 503,412
Total investments 70,788,175 67,519,731
Reinsurance recoverables on unpaid claims 2,910,943 2,674,107
Reinsurance recoverables on benefit reserve 231,042 192,039
Prepaid reinsurance premium 365,202 204,597
Reinsurance recoverables on other technical reserves 549 2,703
Deferred acquisition costs 4,254,892 3,350,633
Accounts receivable 9,564,537 7,207,750
Goodwill 82,046 83,933
Deferred tax assets 2,070,878 676,344
Other assets 914,705 972,167
Accrued interest and rent 22,898 18,248
Total assets 91,205,867 82,902,252
Liabilities
in EUR thousand 30.9.2022 31.12.2021
Loss and loss adjustment expense reserve 47,373,425 40,777,703
Benefit reserve 7,446,980 7,541,881
Unearned premium reserve 9,201,970 6,195,961
Other technical provisions 1,145,393 841,591
Funds withheld 781,674 632,195
Contract deposits 3,614,857 3,586,740
Reinsurance payable 3,210,698 2,380,681
Provisions for pensions 141,600 208,750
Taxes 182,179 92,023
Deferred tax liabilities 2,622,916 2,836,374
Other liabilities 2,008,767 681,867
Financing liabilities 4,533,893 4,370,255
Total liabilities 82,264,352 70,146,021
Shareholders' equity
Common shares 120,597 120,597
Nominal value: 120,597
Conditional capital: 24,119
Additional paid-in capital 724,562 724,562
Common shares and additional paid-in capital 845,159 845,159
Cumulative other comprehensive income
Unrealised gains and losses on investments (3,266,673) 1,768,312
Cumulative foreign currency translation adjustment 1,544,601 366,231
Changes from hedging instruments (3,302) (8,618)
Other changes in cumulative other comprehensive income (31,661) (71,851)
Total other comprehensive income (1,757,035) 2,054,074
Retained earnings 9,162,966 8,985,770
Equity attributable to shareholders of Hannover Rück SE 8,251,090 11,885,003
Non-controlling interests 690,425 871,228
Total shareholders' equity 8,941,515 12,756,231
Total liabilities 91,205,867 82,902,252

Consolidated statement of income as at 30 September 2022

in EUR thousand 1.7. - 30.9.2022 1.1. - 30.9.2022 1.7. - 30.9.2021 1.1. - 30.9.2021
Gross written premium 8,908,990 26,251,341 7,155,047 21,619,646
Ceded written premium 878,651 2,452,351 827,680 2,212,223
Change in gross unearned premium (234,532) (2,349,546) (243,350) (1,905,724)
Change in ceded unearned premium 23,250 136,290 34,539 132,155
Net premium earned 7,819,057 21,585,734 6,118,556 17,633,854
Ordinary investment income 539,491 1,409,072 401,511 1,083,212
Profit / loss from investments in associated
companies
(10,240) 23,227 6,565 22,584
Realised gains and losses on investments (37,260) 15,039 95,622 237,643
Change in fair value of financial instruments (17,555) 10,299 (5,329) (48,470)
Total depreciation, impairments and appreciation of
investments
60,736 112,659 13,385 51,757
Other investment expenses 43,913 121,866 36,245 100,823
Net income from investments under own
management
369,787 1,223,112 448,739 1,142,389
Income / expense on funds withheld and contract
deposits
30,514 157,156 42,359 214,510
Net investment income 400,301 1,380,268 491,098 1,356,899
Other technical income 112
Total revenues 8,219,358 22,966,002 6,609,654 18,990,865
Claims and claims expenses 5,931,517 16,320,040 4,988,467 13,619,006
Change in benefit reserves (96,468) (259,581) (144,949) (258,450)
Commission and brokerage, change in deferred
acquisition costs
1,884,736 5,307,168 1,378,443 4,164,024
Other acquisition costs 1,475 4,286 865 3,108
Administrative expenses 144,182 426,647 125,121 383,556
Total technical expenses 7,865,442 21,798,560 6,347,947 17,911,244
Other income 240,170 817,386 155,115 551,296
Other expenses 185,188 656,663 92,289 350,277
Other income and expenses 54,982 160,723 62,826 201,019
Operating profit / loss (EBIT) 408,898 1,328,165 324,533 1,280,640
Financing costs 21,498 63,996 21,307 61,432
Net income before taxes 387,400 1,264,169 303,226 1,219,208
Taxes 121,775 306,136 106,053 318,198
Net income 265,625 958,033 197,173 901,010
thereof
Non-controlling interest in profit and loss 43,714 87,438 11,806 45,091
Group net income 221,911 870,595 185,367 855,919
Earnings per share (in EUR)
Basic earnings per share 1.84 7.22 1.54 7.10
Diluted earnings per share 1.84 7.22 1.54 7.10

Consolidated statement of comprehensive income as at 30 September 2022

in EUR thousand 1.7. -
30.9.2022
1.1. -
30.9.2022
1.7. -
30.9.2021
1.1. -
30.9.2021
Net income 265,625 958,033 197,173 901,010
Not reclassifiable to the consolidated statement of income
Actuarial gains and losses
Gains (losses) recognised directly in equity 3,597 65,579 4,852 23,367
Tax income (expense) (1,169) (21,395) (1,579) (7,620)
2,428 44,184 3,273 15,747
Changes from the measurement of associated companies
Gains (losses) recognised directly in equity 32 166
32 166
Income and expense recognised directly in equity that cannot be
reclassified
Gains (losses) recognised directly in equity 3,597 65,579 4,884 23,533
Tax income (expense) (1,169) (21,395) (1,579) (7,620)
2,428 44,184 3,305 15,913
Reclassifiable to the consolidated statement of income
Unrealised gains and losses on investments
Gains (losses) recognised directly in equity (2,168,674) (7,249,536) 34,973 (383,499)
Transferred to the consolidated statement of income 57,154 27,471 (93,843) (222,661)
Tax income (expense) 603,794 1,935,907 44,775 198,178
(1,507,726) (5,286,158) (14,095) (407,982)
Currency translation
Gains (losses) recognised directly in equity 542,778 1,310,967 211,486 566,597
Tax income (expense) (41,391) (115,776) (19,744) (65,582)
501,387 1,195,191 191,742 501,015
Changes from the measurement of associated companies
Gains (losses) recognised directly in equity (9,042) (9,036) (1,829) (1,884)
(9,042) (9,036) (1,829) (1,884)
Changes from hedging instruments
Gains (losses) recognised directly in equity 7,908 4,266 2,889 491
Tax income (expense) (801) 1,025 (640) (252)
7,107 5,291 2,249 239
Reclassifiable income and expense recognised directly in equity
Gains (losses) recognised directly in equity (1,627,030) (5,943,339) 247,519 181,706
Transferred to the consolidated statement of income 57,154 27,471 (93,843) (222,661)
Tax income (expense) 561,602 1,821,156 24,391 132,344
(1,008,274) (4,094,712) 178,067 91,388
Total income and expense recognised directly in equity
Gains (losses) recognised directly in equity (1,623,433) (5,877,760) 252,403 205,238
Transferred to the consolidated statement of income 57,154 27,471 (93,844) (222,661)
Tax income (expense) 560,433 1,799,761 22,812 124,724
(1,005,846) (4,050,528) 181,372 107,301
Total recognised income and expense (740,221) (3,092,495) 378,545 1,008,311
thereof
Attributable to non-controlling interests (22,012) (151,981) 20,052 52,046
Attributable to shareholders of Hannover Rück SE (718,209) (2,940,514) 358,493 956,265

Group segment report as at 30 September 2022

Segmentation of assets Property and casualty reinsurance
in EUR thousand 30.9.2022 31.12.2021
Assets
Fixed-income securities - held to maturity 47,915 48,286
Fixed-income securities - loans and receivables 1,849,364 1,954,457
Fixed-income securities - available for sale 35,647,351 34,837,639
Equity securities - available for sale 15,522 314,453
Financial assets at fair value through profit or loss 147,001 87,403
Other invested assets 6,134,258 5,050,754
Short-term investments 841,295 379,437
Cash 1,109,601 907,873
Total investments and cash under own management 45,792,307 43,580,302
Funds withheld 4,707,155 3,247,068
Contract deposits 2,929 3,290
Total investments 50,502,391 46,830,660
Reinsurance recoverables on unpaid claims 2,767,816 2,527,916
Reinsurance recoverables on benefit reserve
Prepaid reinsurance premium 365,056 204,456
Reinsurance recoverables on other reserves 336 1,446
Deferred acquisition costs 2,186,067 1,474,442
Accounts receivable 7,625,510 5,637,585
Other assets in the segment 4,637,638 3,157,485
Total assets 68,084,814 59,833,990

Segmentation of liabilities

in EUR thousand
Liabilities
Loss and loss adjustment expense reserve 41,206,020 35,089,423
Benefit reserve
Unearned premium reserve 8,790,310 5,795,849
Provisions for contingent commissions 754,318 513,280
Funds withheld 525,444 383,106
Contract deposits 13,557 28,221
Reinsurance payable 2,289,256 1,630,320
Financing liabilities 757,319 590,751
Other liabilities in the segment 3,619,267 2,587,905
Total liabilities 57,955,491 46,618,855
Life and health reinsurance
Consolidation
Total
30.9.2022 31.12.2021 30.9.2022 31.12.2021 30.9.2022 31.12.2021
383 346 48,298 48,632
464,139 474,123 15,723 15,049 2,329,226 2,443,629
9,655,120 10,620,228 27,342 15,810 45,329,813 45,473,677
15,522 314,453
496,222 242,138 (3,171) 640,052 329,541
875,011 753,655 7,009,269 5,804,409
156,490 62,923 3,737 1,433 1,001,522 443,793
527,506 434,657 5,324 12,584 1,642,431 1,355,114
12,174,871 12,588,070 48,955 44,876 58,016,133 56,213,248
7,396,182 7,556,003 12,103,337 10,803,071
665,776 500,122 668,705 503,412
20,236,829 20,644,195 48,955 44,876 70,788,175 67,519,731
143,127 146,191 2,910,943 2,674,107
231,042 192,039 231,042 192,039
234 141 (88) 365,202 204,597
213 1,257 549 2,703
2,068,825 1,876,191 4,254,892 3,350,633
1,939,253 1,570,165 (226) 9,564,537 7,207,750
827,611 526,930 (2,374,722) (1,933,723) 3,090,527 1,750,692
25,447,134 24,957,109 (2,326,081) (1,888,847) 91,205,867 82,902,252
5,688,280 47,373,425 40,777,703
7,541,881 7,446,980 7,541,881
400,112 9,201,970 6,195,961
328,311 1,145,393 841,591
249,089 781,674 632,195
3,558,519 3,614,857 3,586,740
750,361 (352) 3,210,698 2,380,681
37,787 3,743,792 3,741,717 4,533,893 4,370,255
3,188,682 (2,391,664) (1,957,573) 4,955,462 3,819,014
21,743,022 1,351,776 1,784,144 82,264,352 70,146,021
Segment statement of income Property and casualty reinsurance
in EUR thousand 1.1. - 30.9.2022 1.1. - 30.9.2021
Gross written premium 19,484,111 15,269,339
Net premium earned 15,561,819 12,075,930
Net investment income 1,043,001 989,295
thereof
Change in fair value of financial instruments 4,127 4,089
Total depreciation, impairments and appreciation of investments 106,489 51,734
Income / expense on funds withheld and contract deposits 49,888 32,390
Claims and claims expenses 10,968,774 8,436,706
Change in benefit reserve
Commission and brokerage, change in deferred acquisition costs and other technical
income / expenses
4,314,588 3,233,639
Administrative expenses 207,590
(226,576)
185,354
(148,360)
Other income and expenses
Operating profit / loss (EBIT) 887,292 1,061,166
Financing costs 1,705 1,545
Net income before taxes 885,587 1,059,621
Taxes 256,893 276,043
Net income 628,694 783,578
thereof
Non-controlling interest in profit or loss 84,113 44,342
Group net income 544,581 739,236
Life and health reinsurance Consolidation Total
1.1. - 30.9.2022 1.1. - 30.9.2021 1.1. - 30.9.2022 1.1. - 30.9.2021 1.1. - 30.9.2022 1.1. - 30.9.2021
6,767,230 6,350,307 26,251,341 21,619,646
6,023,673 5,557,677 242 247 21,585,734 17,633,854
336,356 366,635 911 969 1,380,268 1,356,899
6,172 (52,559) 10,299 (48,470)
6,170 23 112,659 51,757
107,268 182,120 157,156 214,510
5,351,266 5,182,300 16,320,040 13,619,006
(259,581) (258,450) (259,581) (258,450)
996,866 933,381 5,311,454 4,167,020
218,850 197,855 207 347 426,647 383,556
388,696 350,890 (1,397) (1,511) 160,723 201,019
441,324 220,116 (451) (642) 1,328,165 1,280,640
1,051 1,137 61,240 58,750 63,996 61,432
440,273 218,979 (61,691) (59,392) 1,264,169 1,219,208
67,739 68,531 (18,496) (26,376) 306,136 318,198
372,534 150,448 (43,195) (33,016) 958,033 901,010
3,325 749 87,438 45,091
369,209 149,699 (43,195) (33,016) 870,595 855,919

Consolidated cash flow statement as at 30 September 2022

in EUR thousand 1.1. - 30.9.2022 1.1. - 30.9.2021
I. Cash flow from operating activities
Net income 958,033 901,010
Appreciation / depreciation 159,296 87,597
Realised gains and losses on investments (15,039) (237,643)
Change in fair value of financial instruments (through profit or loss) (10,299) 48,470
Amortisation (222,495) 15,856
Changes in funds withheld (607,824) (763,800)
Changes in contract deposits (446,158) 125,512
Change in prepaid reinsurance premium 2,213,119 1,773,637
Change in tax assets / provisions for taxes 218,706 277,048
Change in benefit reserve (326,393) (140,463)
Change in claims reserves 3,307,090 3,289,123
Change in deferred acquisition costs (655,368) (408,867)
Change in other technical provisions 239,958 25,924
Change in accounts receivable / payable (1,208,208) (1,006,611)
Change in other assets and liabilities 165,083 206,041
Cash flow from operating activities 3,769,501 4,192,834
II. Cash flow from investing activities (2,996,448) (4,147,411)
III. Cash flow from financing activities (627,022) 300,578
IV. Exchange rate differences on cash 141,286 63,154
Cash and cash equivalents at the beginning of the period 1,355,114 1,278,071
Change in cash and cash equivalents (I. + II. + III. + IV.) 287,317 409,155
Cash and cash equivalents at the end of the period 1,642,431 1,687,226
Supplementary information on the cash flow statement ¹
Income taxes paid (on balance) (27,936) (53,670)
Dividend receipts ² 180,193 217,721
Interest received 1,308,040 1,198,427
Interest paid (264,264) (315,083)

¹ The income taxes paid, dividend receipts as well as interest received and paid are included entirely in the cash flow from operating activities.

² Including dividend-like profit participations from investment funds

Other information

The present document is a quarterly statement pursuant to Section 53 of the Exchange Rules for the Frankfurter Wertpapierbörse (BörsO FWB). It was drawn up according to International Financial Reporting Standards (IFRS) as applicable in the EU, but does not constitute an interim financial report as defined by IAS 34 "Interim Financial Reporting" or a financial statement as defined by IAS 1 "Presentation of Financial Statements". Estimates are subject to a greater degree of uncertainty in view of the Covid-19 pandemic.

The accounting policies are essentially the same as those applied in the consolidated financial statement as at 31 December 2021. In the 2022 financial year, the "Amendments to IFRS 3 Business Combinations, IAS 16 Property, Plant and Equipment, IAS 37 Provisions, Contingent Liabilities and Contingent Assets" and "Annual Improvements 2018-2020" are to be applied for the first time. Hannover Re is exercising the temporary exemption from applying IFRS 9 "Financial Instruments" that is available to companies whose activities are predominantly connected with insurance.

Contact information

Corporate Communications/ Media Relations

Oliver Süß Tel. + 49 511 5604-1502 [email protected]

Investor & Rating Agency Relations

Karl Steinle Tel. + 49 511 5604-1500 [email protected]

Investor Relations

Axel Bock Tel. + 49 511 5604-1736 [email protected]

Published by

Hannover Rück SE Karl-Wiechert-Allee 50 30625 Hannover Germany Tel. + 49 511 5604-0 Fax + 49 511 5604-1188

www.hannover-re.com

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