Company: AEGOF
Filing Date: 2025-05-16
Form Type: 6-K
Source: 0001193125-25-121236
Chunk: 75

Company: AEGON LTD.
Filing Date: 2025-05-16
Form: 6-K
Chunk 75
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 Deferred Acquisition Costs (DAC) and other intangible assets; |

| • |     | Items that have a different valuation treatment between EU-IFRS and Solvency; |

| • |     | The Net Asset Value of subsidiaries that are included under the D&A method in the Group Solvency results; |

| • |     | Reclassification of capital instruments from Equity under EU-IFRS to subordinated liabilities on the Solvency balance sheet. |

The transferability restrictions reflect the restrictions on Tier 1 unrestricted Own Funds as a consequence of the RBC CAL conversion methodology, as described above. The availability adjustments are changes to the availability of Own Funds of Aegon Group in accordance with Solvency II requirements. Examples include the adjustments for subordinated liabilities, ring-fenced funds, treasury shares and foreseeable dividend. Finally, the fungibility restrictions limit the availability of Own Funds on Aegon Group level as prescribed by the Supervisory Authorities. These limitations refer to charitable trusts in the Americas for which the local Supervisory Authority could limit the upstream of capital to the Group and therefore are excluded for Group Solvency purposes. E.2 Regulatory capital requirements E.2.1 Identification of the amount of the insurance Group SCR and MCR at the end of the reporting period

| Group SCR and MCR                    |     |       |     |       |
| Amounts in EUR millions              |     |  2024 |     |  2023 |
| Solvency Capital Requirement (SCR)   |     | 7,466 |     | 7,366 |
| Minimum Consolidated Group SCR (MCR) |     |   730 |     |   694 |

Aegon’s Group Partial Internal Capital Model SCR amounted to EUR 7,466 million on December 31, 2024 (2023: EUR 7,366 million), an increase of EUR 100 million. The increase of EUR 100 million was mainly driven by new business and markets. A more detailed split of the Group SCR can be found in section C .

| 57 |     | | Aegon Financial Condition Report 2024 |

| Capital management  Approved internal capital model used to derive the SCR |

Minimum Consolidated Group SCR (MCR) The Minimum Consolidated Group SCR for Aegon Ltd. is calculated as the simple sum of MCRs of the participating insurance or reinsurance undertaking and the proportional shares of MCRs of related insurance and reinsurance