6.9 Current and deferred tax assets and liabilities 135 6.10 Accrual accounts and miscellaneous assets and liabilities 135 6.11 Investment property 136 6.12 Property, plant and equipment and intangible assets (excluding goodwill) 136 6.13 Goodwill 137 6.14 Provisions 137 6.15 Subordinated debt 137 6.16 Shareholders' equity 138 6.17 Financial assets and liabilities by contractual maturity 138 7 EMPLOYEE BENEFITS AND OTHER COMPENSATION 139 7.1 Personnel expenses 139 7.2 Average year-end headcount 139 7.3 Retirement benefits – defined contribution plans 139 7.4 Retirement benefits – defined benefit plans 139 7.5 Other employee benefits 140 8 LEASES 141 8.1 Leases under which the Group is lessee 141 8.2 Leases under which the Group is lessor 142 9 FINANCING AND GUARANTEE COMMITMENTS AND OTHER GUARANTEES 142 10 RECLASSIFICATIONS OF FINANCIAL INSTRUMENTS 143 11 FAIR VALUE OF FINANCIAL INSTRUMENTS 143 11.1 Fair value of financial assets and liabilities recognised at amortised cost 144 11.2 Information on financial instruments measured at fair value 145 12 CONSOLIDATION SCOPE AS AT 31 DECEMBER 2025 151 12.1 Information on subsidiaries 151 13 NON-CONSOLIDATED PARTICIPATING INTERESTS AND STRUCTURED ENTITIES 151 14 EVENTS AFTER 31 DECEMBER 2025 151 Individual Accounts 31 December 2025 with financial statements INDIVIDUAL ACCOUNTS 2025 WITH FINANCIAL STATEMENTS 152 NOTES TO THE PUBLISHED FINANCIAL STATEMENTS 154 Annual Report 2025 67
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