Public Country by Country Report (on income tax information)

Introduction

Verisk is a leading data, analytics, and technology provider serving clients in the insurance ecosystem. Using advanced technologies to collect and analyze billions of records, we draw on unique data assets, insurance industry knowledge, and technological expertise to provide valuable solutions that are integrated into client workflows. We offer predictive analytics and decision support solutions to clients in rating, underwriting, claims, catastrophe, weather risk, and many other fields. In the United States and around the world, we help clients protect individuals, communities, and businesses. This Public Country-by-Country Report ("the Report") for the financial year ended 31 December 2025 is published in accordance with EU Directive 2021/2101, transposed in Spain via Law 28/2022. The Ultimate Parent Entity is Verisk Analytics, Inc., headquartered in the United States. Full global data has been provided to a Verisk constituent entity based in Spain, Verisk Specialty Business Solutions Limited Sucursal en Espana. As the designated filing entity for the group within the European Union, this branch has formally filed this Report with the Spanish Mercantile Registry (Registro Mercantil). The report is also available free of charge on the corporate website at www.verisk.com/privacy-policies/tax-transparency for a minimum of five years.

Section 1. General information

Name of ultimate parent of group / of standalone company	Insurance Services Office, Inc.
Country of registered office of ultimate parent undertaking	The United States of America
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	USD
Application of option to report in accordance with taxation reporting instructions	Yes
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	-
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	Verisk Specialty Business Solutions Limited Sucursal en Espana Don Cristian, 2, Office 2.14, 29007 Malaga
Language of report	english - en

Section 2. Overview of information on a country-by-country basis

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Revenues	Profit (loss) before tax	Income tax paid (on cash basis)	Income tax accrued – current year	Accumulated earnings	Number of employees
Germany	DE	41618892	-1599160	1987508	1861824	-8582740	356
Spain	ES	30395882	14315056	1609979	674372	24266329	275
Ireland	IE	3843790	1840031	125417	321126	3273557	12
Netherlands	NL	0	-24817	0	0	-24817	1
Poland	PL	19512653	3669469	188823	299107	6097328	329
Sweden	SE	15035205	-2801937	520556	59531	-2651407	25
All other tax jurisdictions (aggregated basis)
		3318913375	1155987298	213569789	259053280	9656058955	6803

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking	Brief description per country of nature of activities in Member State or tax jurisdiction
Germany	DE	Lupenwert GmbH Verisk Med GmbH [FKA Actineo GmbH] Verisk Analytics GmbH Verisk Property GmbH [FKA Rocket Enterprise Solutions GmbH] Verisk Motor GmbH [FKA Krug Sachverstandign-GmbH] SVPRO GmbH REF InsurTech Acquisitions GmbH REF InsurTech Holding GmbH	Dormant Provision of Services to Unrelated Parties Sales, Marketing or Distribution Provision of Services to Unrelated Parties Provision of Services to Unrelated Parties Provision of Services to Unrelated Parties Holding Shares or Other Equity Instruments Holding Shares or Other Equity Instruments
Spain	ES	Verisk Specialty Business Solutions Limited Branch Spain AMS Geomatics S.L.U.	Administrative, Management or Support Services Administrative, Management or Support Services
Ireland	IE	Verisk Insurance Solutions Limited	Provision of Services to Unrelated Parties
Netherlands	NL	Verisk Specialty Business Solutions Limited Branch Netherlands	Sales, Marketing or Distribution
Poland	PL	Verisk Analytics sp.zo.o.	Administrative, Management or Support Services
Sweden	SE	Mavera AB Mavera Holding AB	Provision of Services to Unrelated Parties Holding Shares or Other Equity Instruments

Section 4. Omitted information

Information omitted (if any) for this financial year
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information

Disclosure of information omitted for previous financial years

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued

Conclusion

Germany - Income before Taxes and Accumulated Earnings includes US GAAP specific intangible amortisation relating to the acquisition of the German businesses. Income before Taxes for FY 2025 is positive excluding these expenses which are not relevant for local accounting and tax purposes. These technical accounting adjustments do not reflect the underlying cash tax position or ongoing operational profitability of the local business. Spain - Included within Income before taxes is an accounting adjustment relating to the capitalization of software development costs under US GAAP. This treatment is excluded from the local statutory financial statements and tax returns because the underlying intellectual property is legally owned by other entities within the group. When adjusting for this non-cash accounting variance, the local effective tax rate aligns closely with the headline statutory corporate tax rate. An adjustment will be processed in a future reporting period to reallocate these costs to the specific jurisdictions where the underlying intellectual property is legally owned and managed. Netherlands - The Netherlands branch was established late in 2025 and will be fully operational from 2026. Poland - Included within Income before taxes is an accounting adjustment relating to the capitalization of software development costs under US GAAP. This treatment is excluded from the local statutory financial statements and tax returns because the underlying intellectual property is legally owned by other entities within the group. When adjusting for this non-cash accounting variance, the local effective tax rate aligns closely with the headline statutory corporate tax rate. An adjustment will be processed in a future reporting period to reallocate these costs to the specific jurisdictions where the underlying intellectual property is legally owned and managed. Sweden - Income before Taxes and Accumulated Earnings are in a negative position for FY 2025 due to a combination of US GAAP specific intangible amortisation relating to the acquisition of the Swedish business and one-time exceptional expenses. These do not reflect the ongoing operational profitability of the local business.