9. Robust risk management and internal controls

Helsana has an effective, systematic and company-wide risk management system and internal control system (ICS). These are based on the so-called the so-called three lines of defense and are an integral com-ponent of corporate management, helping to achieve corporate goals and ensure the continued existence and success of the Helsana Group. They are based on the provisions of the Swiss Code of Obligations and the Insurance Supervision Law (“Versicherungsaufsichtsgesetz, VAG”).

The Executive Committee and Board of Directors regularly receives reports on material risks and controls, their development, and the measures taken to limit and control them.