2 payments of credit balances (Wertguthaben) within the meaning of the Fourth Book of the Social Security Code; 3 benefits paid on the basis of the Act Governing Civil Servants' Pensions and Allowances (Beamtenversorgungsgesetz), the corresponding arrangements of the federal states, the Military Pensions Act (Soldatenversorgungsgesetz) and the Foreign Service Act (Gesetz Ober den Auswalfigen Diens!), and on the basis of the statutory provisions governing civil servants' benefits in the event of illness, long-term care and childbirth; 4 lump-sum payments or settlements under occupational pension arrangements, under tax-privileged pension schemes in accordance with section 10a or Part XI of the Income Tax Act (Einkommensteuergesetz), and from professional retirement schemes; 5 benefits paid on the basis of redundancy plans within the meaning of section 112 of the Works Constitution Act (Betriebsverfassungsgesetz), of section 32 (2) sentence 2 of the Executives' Committee Act (Sprecherausschussgesetz), on the basis of the statutory provisions governing employee representatives, or the provisions of church law under the Employee Representation Act of the Evangelical Church in Germany (Mitarbeitervertretungsgesetz der Evangelischen Kirche in Deutschland) and the staff representation systems; 6 compensation payments on the basis of sections 1 a, 9, 13 and 14 of the Employment Protection Act (KOndigungsschutzgesetz), of section 113 of the Works Constitution Act and compensation payments for the loss of employment or on the basis of a termination agreement or on the basis of collective wage agreements; 7 contractual equalisation payments to implement pension equalisation requirements under section 22 of the Pension Equalisation Act (Versorgungsausgleichsgesetz): 8 reimbursements by an insurance undertaking that relate to substitutive health insurance within the meaning of section 12 of the Insurance Supervision Act; 9 payments made on the bas