Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Versicherungsunternehmen-Höchstzinssatzverordnung geändert wird
186. Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Versicherungsunternehmen-Höchstzinssatzverordnung geändert wird
Auf Grund des § 139 Abs. 1 in Verbindung mit Abs. 2 Z 2 und 3 des Versicherungsaufsichtsgesetzes 2016 ? VAG 2016, BGBl. I Nr. 34/2015, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 62/2019, wird mit Zustimmung des Bundesministers für Finanzen verordnet:
Die Versicherungsunternehmen-Höchstzinssatzverordnung ? VU-HZV, BGBl. II Nr. 299/2015, zuletzt geändert durch die Verordnung BGBl. II Nr. 266/2016, wird wie folgt geändert:
1. In § 2 Abs. 1 wird die Wortfolge ?in der Fassung des Bundesgesetzes BGBl. I Nr. 118/2015? durch die Wortfolge ?zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 23/2020? ersetzt.
2. In § 3 Abs. 2 werden die letzten beiden Unterabsätze durch folgenden Unterabsatz ersetzt:
?Der Wert der Zinszusatzrückstellung im Jahre t ergibt sich als Produkt aus der Deckungsrückstellung der Bilanzabteilung Lebensversicherung zum Zeitpunkt t-1 (§ 144 Abs. 3 Posten D.II. VAG 2016) und dem durchschnittlichen Garantiezinssatz des Lebensversicherungsportfolios des Versicherungsunternehmens, wobei t das Geschäftsjahr, die Deckungsrückstellung im Jahre t, ZZRt die ZZR im Jahre t und den durchschnittlichen Garantiezinssatz eines Versicherungsunternehmens im Jahre t bezeichnet. Der Referenzzinssatz RZSt-1 zum Zeitpunkt t-1 entspricht dem Durchschnitt der Jahreswerte der Umlaufgewichteten Durchschnittsrendite für Bundesanleihen (UDRB) oder eines an seine Stelle tretenden Indexes der Geschäftsjahre t-5 bis t-1. Der durchschnittliche Garantiezinssatz im Jahre t, , entspricht dem Quotienten aus dem gesamten garantierten Zinsertrag des Jahres t und der Deckungsrückstellung der |
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