D _ Consolidated Financial Statements resolution of these matters is not certain. Therefore, as of today, the inclusion of the contributions to the mandatory insurance scheme total financial impact of the Structured Alpha matter cannot be mentioned above for a limited period of time, and assuming that no reliably estimated and it is expected that additional expenses will be other life insurer is exempted from payments, the aggregate incurred before these matters are finally resolved. Such additional outstanding commitment of Allianz Lebensversicherungs-AG and its expenses also cannot reliably be estimated and consequently are not subsidiaries to the insurance guarantee scheme and to Protektor is included in the provision. Allianz expects that the disclosure of € 2,671 mn (2020: € 2,449 mn). additional information could have a negative impact on its position in the ongoing discussions and therefore, in accordance with IAS 37.92, management refrains from providing further details on the provision recognized as well as on any contingent liabilities. Guarantees € mn As of 31 December 2021 2020 Financial guarantees 71 81 Indemnification contracts 109 106 Performance guarantees 54 23 Total 234 210 Commitments € mn As of 31 December 2021 2020 Commitments to acquire interests in associates and available- for-sale investments 30,604 25,017 Debt investments 6,087 7,067 Other 6,560 5,416 Total 43,251 37,500 Any material contingent liabilities resulting from litigation matters are captured in the litigation section above. Pursuant to §§ 221 et seq. of the German Insurance Supervision Act (Versicherungsaufsichtsgesetz – VAG), mandatory insurance guarantee schemes (“Sicherungsfonds”) for life insurers as well as for health insurers are implemented in Germany, which are financed through their member undertakings. The insurance guarantee scheme for life insurers levies annual contributions and, under certain circumstances, special contributions. As of 31 December 2021, the future liabilities of Allianz Lebensversicherungs-AG and its subsidiaries to the insurance guarantee scheme pursuant to the SichLVFinV amount to annual contributions of € 15.7 mn (2020: € 19.5 mn) and potential special contributions of, in principle, € 295 mn (2020: € 270 mn) per year. In addition, Allianz Lebensversicherungs-AG and some of its subsidiaries have assumed a contractual obligation to provide, if required, further funds to Protektor Lebensversicherungs-AG (“Protektor”), a life insurance company that has assumed the task of the mandatory insurance guarantee scheme for life insurers. Such obligation is, in principle, based on a maximum of 1 % of the sum of the net underwriting reserves with deduction of payments already provided to the insurance guarantee scheme. As of 31 December 2021, and under Annual Report 2021 − Allianz Group 175