Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Versicherungsunternehmen-Rechnungslegungsverordnung geändert wird
353. Verordnung der Finanzmarktaufsichtsbehörde (FMA), mit der die Versicherungsunternehmen-Rechnungslegungsverordnung geändert wird
Auf Grund des § 139 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 Versicherungsunternehmen-Rechnungslegungsverordnung (VU-RLV), BGBl. II Nr. 316/2015, zuletzt geändert durch die Verordnung BGBl. II Nr. 65/2021, wird wie folgt geändert:
1. Dem § 11 werden folgende Abs. 5 und 6 angefügt:
?(5) Für Verträge der indexgebundenen und fondsgebundenen Lebensversicherung mit Garantien, die von Versicherungsunternehmen gegeben werden, ist für eine Vergleichsberechnung unter Bedachtnahme auf den Grundsatz der Vorsicht gemäß § 7 ein aktueller Wert der Garantieleistungen zu ermitteln. Die Ermittlung des Wertes der Garantieleistungen hat unter Berücksichtigung von Managementregeln und Versicherungsnehmerverhalten auf anerkannten versicherungsmathematischen Methoden sowie anerkannten statistischen Techniken zu basieren und ist in den versicherungsmathematischen Grundlagen festzuschreiben. Sicherungsgeschäfte und damit verbundene Gegenparteiausfallrisiken sind bei der Ermittlung des Wertes der Garantieleistungen zu berücksichtigen. Wenn der bei der Vergleichsberechnung ermittelte Wert der Garantieleistungen höher ist als der Zeitwert der Kapitalanlagen gemäß § 125 Abs. 1 VAG 2016, ist der Differenzbetrag als zusätzliche pauschale Deckungsrückstellung gemäß § 301 Abs. 1 VAG 2016 in der Deckungsstockabteilung gemäß § 300 Abs. 1 Z 1 VAG 2016 zu bedecken, jedenfalls...
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