E _ Further Information Other legal and regulatory requirements The executive directors of the Company are responsible for the preparation of the ESEF documents including the electronic renderings of the consolidated financial statements and the group management Report on the assurance on the report in accordance with § 328 Abs. 1 Satz 4 Nr. [number] 1 HGB and electronic rendering of the for the tagging of the consolidated financial statements in accordance with § 328 Abs. 1 Satz 4 Nr. 2 HGB. consolidated financial statements and In addition, the executive directors of the Company are the group management report responsible for such internal control as they have considered prepared for publication purposes in necessary to enable the preparation of ESEF documents that are free from material non-compliance with the requirements of § 328 Abs. 1 accordance with § 317 Abs. 3a HGB HGB for the electronic reporting format, whether due to fraud or error. The supervisory board is responsible for overseeing the process for preparing the ESEF documents as part of the financial reporting process. We have performed assurance work in accordance with § 317 Abs. 3a HGB to obtain reasonable assurance as to whether the rendering of the consolidated financial statements and the group management report (hereinafter the “ESEF documents”) contained in the electronic Our objective is to obtain reasonable assurance about whether the file Allianz SE_KA+KLB_ESEF-2022-02-21.zip and prepared for ESEF documents are free from material non-compliance with the publication purposes complies in all material respects with the requirements of § 328 Abs. 1 HGB, whether due to fraud or error. We requirements of § 328 Abs. 1 HGB for the electronic reporting format exercise professional judgment and maintain professional skepticism (“ESEF format”). In accordance with German legal requirements, this throughout the assurance work. We also: assurance work extends only to the conversion of the information − Identify and assess the risks of material non-compliance with the contained in the consolidated financial statements and the group requirements of § 328 Abs. 1 HGB, whether due to fraud or error, management report into the ESEF format and therefore relates neither design and perform assurance procedures responsive to those to the information contained within these renderings nor to any other risks, and obtain assurance evidence that is sufficient and information contained in the electronic file identified above. appropriate to provide a basis for our assurance opinion. In our opinion, the rendering of the consolidated financial − Obtain an understanding of internal control relevant to the statements and the group management report contained in the assurance work on the ESEF documents in order to design electronic file identified above and prepared for publication purposes assurance procedures that are appropriate in the circumstances, complies in all material respects with the requirements of § 328 Abs. 1 but not for the purpose of expressing an assurance opinion on the HGB for the electronic reporting format. Beyond this assurance effectiveness of these controls. opinion and our audit opinion on the accompanying consolidated − Evaluate the technical validity of the ESEF documents, i.e., whether financial statements and the accompanying group management the electronic file containing the ESEF documents meets the report for the financial year from 1 January to 31 December 2021 requirements of the Delegated Regulation (EU) 2019/815 in the contained in the "Report on the audit of the consolidated financial version in force at the date of the consolidated financial statements and of the group management report" above, we do not statements on the technical specification for this electronic file. express any assurance opinion on the information contained within − Evaluate whether the ESEF documents provide an XHTML these renderings or on the other information contained in the rendering with content equivalent to the audited consolidated electronic file identified above. financial statements and to the audited group management report. − Evaluate whether the tagging of the ESEF documents with Inline We conducted our assurance work on the rendering of the XBRL technology (iXBRL) in accordance with the requirements of consolidated financial statements and the group management report Articles 4 and 6 of the Delegated Regulation (EU) 2019/815, in the contained in the electronic file identified above in accordance with version in force at the date of the consolidated financial § 317 Abs. 3a HGB and the IDW Assurance Standard: Assurance Work statements, enables an appropriate and complete machine- on the Electronic Rendering, of Financial Statements and readable XBRL copy of the XHTML rendering. Management Reports, Prepared for Publication Purposes in Accordance with § 317 Abs. 3a HGB (IDW AsS 410 (10.2021)) and the International Standard on Assurance Engagements 3000 (Revised). Our responsibility in accordance therewith is further described in the We were elected as group auditor by the supervisory board on "Group Auditor’s Responsibilities for the Assurance Work on the ESEF 4 March 2021. We were engaged by the supervisory board on Documents" section. Our audit firm applies the IDW Standard on 11 May 2021 We have been the group auditor of the Allianz SE, Quality Management 1: Requirements for Quality Management in the Munich, without interruption since the financial year 2018. Audit Firm (IDW QS 1). We declare that the audit opinions expressed in this auditor’s report are consistent with the additional report to the audit committee 202 Annual Report 2021 − Allianz Group