Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Höchstzinssatzverordnung geändert wird
298. Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Höchstzinssatzverordnung geändert wird
Auf Grund des § 85 Abs. 1 und 2 Z 2 des Versicherungsaufsichtsgesetzes ? VAG, BGBl. Nr. 569/1978, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 68/2015, wird verordnet:
Die Verordnung der Finanzmarkaufsichtsbehörde (FMA), mit der ein Höchstzinssatz für die Berechnung der versicherungstechnischen Rückstellungen in der Lebensversicherung festgesetzt wird (Höchstzinssatzverordnung), BGBl. Nr. 70/1995, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 34/2015, wird wie folgt geändert:
1. § 3 Abs. 2 lautet:
?(2) Die Zinszusatzrückstellung (ZZR) ist mindestens in folgender Höhe zu bilden:
Der Wert der Zinszusatzrückstellung im Jahre t ergibt sich als Produkt aus der Deckungsrückstellung der Bilanzabteilung Lebensversicherung zum Zeitpunkt t-1 (§ 81c Abs. 3 Posten D.II. VAG) und dem durchschnittlichen Garantiezinssatz des Lebensversicherungsportfolios des Versicherungsunternehmens, wobei t das Geschäftsjahr, DRt die Deckungsrückstellung im Jahre t, ZZRt die ZZR im Jahre t, den durchschnittlichen Garantiezinssatz eines Versicherungsunternehmens im Jahre t und RZSt den Referenzzinssatz im Jahre t bezeichnet. Als Referenzzinssatz ist der Jahreswert der Sekundärmarktrendite der österreichischen Bundesanleihen oder eines an seine Stelle tretenden Indexes heranzuziehen.
Der durchschnittliche Garantiezinssatz im Jahre t, entspricht dem Quotienten aus dem gesamten garantierten Zinsertrag des Jahres t und der Deckungsrückstellung der Bilanzabteilung Lebensversicherung gemäß § 81c Abs. 3 Posten D.II. VAG zum Zeitpunkt t-1.?
2. Dem § 3...
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