Company: HUM
Filing Date: 2025-06-17
Form Type: 11-K
Source: 0000049071-25-000033
Chunk: 9

Company: HUMANA INC
Filing Date: 2025-06-17
Form: 11-K
Chunk 9
---
 net asset value of shares held by the Plan at year end. Investments in common stock are valued based on closing price of shares held by the Plan. Investments in common/collective trusts are valued based on the net asset value of units held by the Plan at year end, as a practical expedient. There are no restrictions on Participant redemptions and there are no unfunded commitments for investments in common/collective trusts. If the Plan was to initiate a full redemption of certain common/collective trusts, the trustees of the common/collective trusts could impose restrictions to the extent it is determined a full redemption could disrupt the liquidity or management of the fund.

Purchases and sales of securities are recorded on a trade date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date.

<div align='center'>8</div>

#### Humana Puerto Rico Retirement Savings Plan

#### Notes to Financial Statements

#### December 31, 2024 and 2023
Net realized gains or losses on the sale of investments together with unrealized appreciation or depreciation on investments are presented as net appreciation (depreciation) in fair value of investments in the accompanying Statements of Changes in Net Assets Available for Benefits.

#### Notes Receivable from Participants
Participant loans are measured at their unpaid principal balance plus any accrued but unpaid interest and classified as notes receivable from participants in the Statements of Net Assets Available for Benefits.

#### Payment of Benefits
Benefit payments to Participants are recorded when paid.

#### Administrative Expenses
Certain expenses of maintaining the Plan are paid by the Plan and allocated to the Participant's accounts, unless otherwise paid by the Company. Expenses that are paid by the Company are excluded from these financial statements. Fees related to the administration of notes receivable from participants are charged directly to the participant’s account and are included in administrative expenses. Investment related expenses are included in net appreciation of fair value of investments.

#### 3. INVESTMENTS
The below tables summarize the fair value of the Plan’s investments at December 31, 2024 and 2023, respectively, for investments measured at fair value on a recurring basis. Interest-bearing cash and cash equivalents at December 31, 2024 and 2023 was $55,087 and $17,611, respectively, and was measured using quoted prices in active markets for identical assets (Level 1). During the years ended December 31, 2024 and 2023, no assets were measured using significant unobservable inputs