Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Lebensversicherung Informationspflichtenverordnung 2018 geändert wird
227. Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Lebensversicherung Informationspflichtenverordnung 2018 geändert wird
Auf Grund des § 135c Abs. 4 des Versicherungsaufsichtsgesetzes 2016 ? VAG 2016, BGBl. I Nr. 34/2015, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 38/2020, wird mit Zustimmung des Bundesministers für Finanzen verordnet:
Die Lebensversicherung Informationspflichtenverordnung 2018 (LV-InfoV 2018), BGBl. II Nr. 247/2018, zuletzt geändert durch die Verordnung BGBl. II Nr. 353/2019, wird wie folgt geändert:
1. § 14 lautet:
?§ 14.
(1) Die Darstellung der Leistungen des Versicherungsunternehmens im Rahmen der Modellrechnung gemäß § 135c Abs. 2 VAG 2016 hat auf Basis einer angenommenen Wertentwicklung von 3 %, 0 % und -3 % sowie optional wählbarer Prozentsätze zu erfolgen. Den zusätzlich gewählten Prozentsätzen dürfen keine irreführenden Annahmen zugrunde gelegt werden.
(2) Soweit das Versicherungsunternehmen glaubhaft machen kann, dass dies auf Grund der COVID-19-Krisensituation erforderlich ist, kann abweichend von Abs. 1 die Darstellung der Leistungen des Versicherungsunternehmens im Rahmen der Modellrechnung gemäß § 135c Abs. 2 VAG 2016 auf Basis einer angenommenen Wertentwicklung von 2 %, 0% und -2 % sowie optional frei wählbarer Prozentsätze erfolgen. Die zusätzlich gewählten Prozentsätze dürfen die durchschnittliche Performance der zugrundeliegenden Kapitalanlagefonds oder des zugrundeliegenden Referenzwerts der letzten fünf Jahre nicht übersteigen. Liegt die...
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