Verordnung der Finanzmarktaufsichtsbehörde über die Führung von Verzeichnissen für die zur Bedeckung der versicherungstechnischen Rückstellungen herangezogenen Vermögenswerte durch Unternehmen der Vertragsversicherung (VerzVVU 2002)
Auf Grund des § 79b Abs. 1 des Versicherungsaufsichtsgesetzes (VAG), BGBl. Nr. 569/1978, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 46/2002, wird verordnet: Â
§ 1. (1) Die in das Verzeichnis zur Bedeckung der versicherungstechnischen Rückstellungen, für die Â
ein Deckungsstock zu bilden ist (Deckungsstockverzeichnis), eingetragenen Vermögenswerte sind nach Â
Abteilungen gemäß § 20 Abs. 2 VAG, die in das Verzeichnis zur Bedeckung der versicherungstechnischen Rückstellungen, für die kein Deckungsstock zu bilden ist (Bedeckungswertverzeichnis), eingetragenen Vermögenswerte sind nach den Bilanzabteilungen gemäß § 81b Abs. 1 VAG zu kennzeichnen. Â
(2) Die in das Deckungsstock- und Bedeckungswertverzeichnis eingetragenen Vermögenswerte (Deckungsstock-
und Bedeckungswerte) sind nach Anlagegruppen gemäß § 2 Abs. 1 Z 1 bis 8 und Abs. 5 Z 1 Â
bis 3 Kapitalanlageverordnung 2002 (KAVO), BGBl. II Nr. 383/2002, zu kennzeichnen. Dies gilt auch Â
für die als gleichartig genehmigten Vermögenswerte gemäß § 78 Abs. 2 und 4 VAG. Kann ein Vermögenswert nicht zugeordnet werden, so ist er der Anlagegruppe gemäß § 2 Abs. 1 Z 7 KAVO zuzuordnen. Â
(3) Für jede einzelne Kennzeichnungsart gemäß Abs. 1 und 2 und für Fremdwährungen muss eine Â
Summenbildung möglich sein. Â
§ 2. Die Deckungsstock- und Bedeckungswertverzeichnisse haben die in den Anlagen A bis L vorgeschriebenen Mindestangaben zu enthalten. Â
§ 3. Die Sicherung des Datenbestandes hat im Unternehmen so zu erfolgen, dass jederzeit eine vollständige Wiedergabe aller Daten, soweit und solange sie gesetzlichen Aufbewahrungsfristen unterliegen, Â
in schriftlicher Form oder im Wege elektronischer Datenübermittlung möglich ist. Bei Änderungen des Â
Datenverarbeitungssystems ist vorzusorgen, dass...
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