Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Rechnungslegung von Versicherungs- und Rückversicherungsunternehmen geändert wird
65. Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Rechnungslegung von Versicherungs- und Rückversicherungsunternehmen geändert wird
Auf Grund des § 139 und des § 264 Abs. 5 des Versicherungsaufsichtsgesetzes 2016 ? VAG 2016, BGBl. I Nr. 34/2015, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 16/2021, wird mit Zustimmung des Bundesministers für Finanzen verordnet:
Die Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Rechnungslegung von Versicherungs- und Rückversicherungsunternehmen, BGBl. II Nr. 316/2015, zuletzt geändert durch die Verordnung BGBl. II Nr. 323/2016, wird wie folgt geändert:
1. Der Titel lautet:
?Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Rechnungslegung von Versicherungs- und Rückversicherungsunternehmen (Versicherungsunternehmen-Rechnungslegungsverordnung ? VU-RLV)?
2. § 8 lautet:
?§ 8.
Lauten die zu Beginn des Geschäftsjahres aus dem Vorjahr grundsätzlich unverändert zu übernehmenden versicherungstechnischen Rückstellungen auf fremde Währung, so sind sie auf den Kurswert am Ende des Geschäftsjahres umzurechnen. Sich hieraus ergebende Kursgewinne sind in den sonstigen Erträgen aus Kapitalanlagen und Zinsenerträgen und Kursverluste in den sonstigen Aufwendungen aus Kapitalanlagen auszuweisen, soweit eine währungskongruente Bedeckung erfolgt.?
3. § 29 Abs. 4 entfällt.
4. Nach § 29 wird folgender § 29a samt Überschrift eingefügt:
?Wechselkursdifferenzen
§ 29a.
Die Wechselkursdifferenzen aus Kapitalanlagen sind im Falle von Kursgewinnen in den sonstigen Erträgen aus Kapitalanlagen und Zinsenerträgen und im Falle von Kursverlusten in den sonstigen Aufwendungen aus Kapitalanlagen zu erfassen. Alle übrigen Wechselkursdifferenzen sind mit Ausnahme der in § 8 genannten Kursgewinne und Kursverluste in den sonstigen...
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