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Harel Insurance Investments & Finacial Services Ltd.

Capital/Financing Update Nov 30, 2025

6832_rns_2025-11-30_cb0c7966-ceeb-4172-9ab7-5ecf4a566b52.pdf

Capital/Financing Update

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November 30, 2025

Harel Insurance Company Ltd. Harel Insurance Financing & Issuances Ltd.

Rating Update

Rating upgraded to ilAAA from ilAA+, outlook stable

Chief Credit Analyst:

Andreas Lundgren Harell, Stockholm, 46-8-440-5921 [email protected]

Additional contacts:

Mark Nicholson, London, 44-20-7176-7991 [email protected] Matan Benjamin, Ramat Gan, 972-3-7539716 [email protected]

Table of Contents

Executive Summary ......................................................................................................... 2 Rating Action .................................................................................................................... 2 Key Considerations ......................................................................................................... 2 Rating Outlook ................................................................................................................. 3 Negative Scenario .......................................................................................................... 3 Methodology and Related Articles ................................................................................... 3 List of Ratings .................................................................................................................. 3

Rating Update 1 | November 30, 2025

Harel Insurance Company Ltd. Harel Insurance Finance and Issuances Ltd.

Summary

Harel Insurance Company Ltd. (Harel Insurance or the company) is one of the leading companies in the Israeli insurance market and enjoys a wide range of income across several business lines.

The group's protability has strengthened signicantly in recent years with the consistent implementation of its business plan, and at the same time there has been an improvement in loss absorption capacity as reected in the solvency ratio.

As a result, we are raising the rating of Harel Insurance to ilAAA from ilAA+.

The stable rating outlook reects our expectation that the company's protability and capital will remain stable at the high level they have reached, and that the company will maintain its leading position in the Israeli insurance market.

Rating Action

On November 30, 2025, S&P Maalot raised the issuer rating of Harel Insurance Company Ltd. to ilAAA from ilAA+. The outlook is stable. At the same time, S&P Maalot raised the ratings of the Tier 2 capital notes of the subsidiary Harel Insurance Finance and Issuances Ltd. to ilAA from ilAA-, and the Tier 1 capital notes to ilAA- from ilA+.

Main Considerations

The rating upgrade reects the improvement in the company's protability alongside increased loss absorption capacity as reected in the strengthening of the solvency ratio. The rating continues to be supported by Harel Insurance's leading business position as the largest insurance company in Israel, with diverse insurance and asset management operations. The group's activities are balanced between life insurance and long-term savings, management of pension and provident funds, and various types of general insurance and health insurance.

Harel Insurance showed strong and improved prots since the beginning of 2025. In the rst nine months of 2025, pre-tax prot from the insurance sector totaled NIS 2.8 billion, compared to NIS 1.6 billion in the corresponding period last year. All insurance segments showed underwriting improvement, in addition to an increase in investment and nancing income.

In the life insurance sector, Harel Insurance recorded a prot of approximately NIS 792 million in the rst nine months of 2025, compared to approximately NIS 299 million in the corresponding period last year, based on an improvement in underwriting prot and investment and nancing income.

In the general insurance sector, a prot of NIS 859 million was recorded compared to NIS 381 million, respectively, and the combined ratio stood at 87% in the rst nine months of 2025 compared to 93% a year earlier. The improvement in the general insurance sector resulted from better underwriting in auto property and other property and liability branches, as well as increased investment and nancing income.

In the health insurance sector, the prot in the nine months ended September 30, 2025 was NIS 1.1 billion compared to NIS 944 million in the corresponding period last year, thanks to improved underwriting prot mainly in medical expense products, together with increased investment and nancing income.

2 | November 30, 2025 Rating Update

Harel Insurance Company Ltd.

Harel Insurance, Financing and Offerings Ltd.

There was an improvement in the group's return on equity, which stood at 27% in the rst nine months of 2025, compared to 19% in the same period last year. As of September 30, 2025, the group's managed assets amounted to approximately NIS 571 billion, an increase of around 16% compared to the previous year.

The broad prot base in 2024 and since the beginning of 2025 gives us condence that the improvement in protability will be maintained. In particular, there has been an increase in the balance of the Contractual Service Margin (CSM), which stood at NIS 17.1 billion as of September 30, 2025, up by NIS 1.2 billion from the transition date to accounting standard IFRS 17. In the rst nine months of 2025, Harel Insurance released a balance of about NIS 923 million from the CSM from the sale of risk products in life insurance, medical expenses, and critical illnesses (the products for which new CSM is produced), and created a new CSM stock of NIS 1.2 billion. This increase supports our assessment that the risk product segment will continue to yield stable prots.

As of September 30, 2025, Harel Insurance's solvency ratio stood at 183% (taking into account the transitional provisions), reecting a long-term improvement from a rate of around 159% at the end of 2020. This improvement results from changes in the risk-free yield curve and from the increase in the activity of risk products in health and life insurance.

We estimate that there has been some improvement in the political and security situation in Israel in recent months, and therefore, the probability of a negative impact on the company's rating has decreased. In November 2025, S&P Global Ratings

changed its outlook for the State of Israel's rating to stable from negative.

Rating Outlook

The stable rating outlook reects our expectation that the company's protability will remain stable at the high level it has reached, and that the company will maintain its leading position in the Israeli insurance market and adequate loss absorption capacity.

Negative Scenario

We may take a negative rating action in the event of a weakening in the group's protability or in our assessment of its capital position.

A negative rating action is also possible if the rating of the State of Israel is downgraded.

Methodology and Related Articles

  • Methodology General: Principles of S&P Ratings, February 16, 201
  • Methodology: Methodology for Rating Insurance Companies, July 1, 2019
  • Methodology General: Rating Companies within a Group, July 1, 2019
  • Methodology General: Credit Risks Arising from Environmental, Social, and Corporate Governance Factors, October 10, 2021
  • Methodology General: Credit Rating on Local Scales, June 8, 2023
  • Methodology: Methodology for Assessing Risk-Adjusted Capital Adequacy of Insurance Companies, November 15, 2023
  • Rating Scales and Denitions: Denitions of S&P Global Ratings' Rating Scales, December 2, 2024

3 | 30 November 2025 Rating Update

Harel Insurance Company Ltd.

Harel Insurance, Financing and Issuances Ltd.

Rating Scales and Denitions: The connection between the global rating scale and the local rating scale, March 27, 2025 •

Harel Insurance Company Ltd. Issuer Rating Rating First time rated Last date on which

Rating List

Long
term
ilAAA\Stable 01/08/1995 02/12/2024
Issuer
rating
history
Long
term
November
30,
2025
ilAAA\Stable
November
28,
2019
ilAA+\Stable
January
14,
2018
ilAA+\Positive
November
19,
2012
ilAA+\Stable
July
18,
2012
ilAA+\Watch
Neg
August
25,
2010
ilAA+\Stable
May
10,
2010
ilAA+\Negative
June
17,
2009
ilAA\Negative
November
20,
2006
ilAA\Stable
July
14,
1996
ilAA
August
01,
1995
ilAA+\Stable
Issuer
rating
history
Long
term
November
30,
2025
ilAAA\Stable
November
28,
2019
ilAA+\Stable
January
14,
2018
ilAA+\Positive
November
19,
2012
ilAA+\Stable
July
18,
2012
ilAA+\Watch
Neg
August
25,
2010
ilAA+\Stable
May
10,
2010
ilAA+\Negative
June
17,
2009
ilAA\Negative
November
20,
2006
ilAA\Stable
July
14,
1996
ilAA
August
01,
1995
ilAA+\Stable
Harel
Insurance,
Financing
and
Issuances
Ltd.
Issuer
Rating
Rating First
time
rated
Last
date
on
which
Long
term
ilAAA\Stable 01/08/1995 02/12/2024
Issuance
Rating
Subordinated
Complex
Capital
Series
11
ilAA 18/01/2015 02/12/2024
Series
15,
Yad
ilAA 14/01/2018 02/12/2024
Series
10
ilAA 08/04/2011 02/12/2024
Series
12,
Yag
ilAA 27/12/2015 02/12/2024
Series
20
ilAA 16/06/2024 02/12/2024
Series
9
ilAA 08/04/2011 02/12/2024
Series
16
ilAA 02/04/2019 02/12/2024
Series
18
ilAA 30/11/2021 02/12/2024
Series
19
ilAA 08/01/2023 02/12/2024
Series
17
ilAA 13/11/2019 02/12/2024
Series
21
ilAA- 25/03/2025 25/03/2025
Series
22
ilAA 25/08/2025 25/08/2025
Issuance
Rating
Subordinated
Complex
Capital
Series
11
ilAA 18/01/2015 02/12/2024
Series
15,
Yad
ilAA 14/01/2018 02/12/2024
Series
10
ilAA 08/04/2011 02/12/2024
Series
12,
Yag
ilAA 27/12/2015 02/12/2024
Series
20
ilAA 16/06/2024 02/12/2024
Series
9
ilAA 08/04/2011 02/12/2024
Series
16
ilAA 02/04/2019 02/12/2024
Series
18
ilAA 30/11/2021 02/12/2024
Series
19
ilAA 08/01/2023 02/12/2024
Series
17
ilAA 13/11/2019 02/12/2024
Series
21
ilAA- 25/03/2025 25/03/2025
Series
22
ilAA 25/08/2025 25/08/2025
Series
23
ilAA 25/08/2025 25/08/2025

More details Data

This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

Time
the
event
occurred
13:08
30/11/2025
Time
the
event
was
rst
known
13:08
30/11/2025

4 | November 30, 2025 Rating Update

Harel Insurance Company Ltd.

Harel Insurance Financing and Issues Ltd.

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This is an unofficial AI generated translation of the official Hebrew version and has no binding force. The only binding version is the official Hebrew version. For more information, please review the legal disclaimer.

others, including in publications of S&P and third parties.

5 | November 30, 2025 Rating Update

5

11/30/2025 | 1:47:50 PM

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