Regulation On The Reporting By Insurance Companies To The Bundesanstalt Für Finanzdienstleistungsaufsicht

Original Language Title: Verordnung über die Berichterstattung von Versicherungsunternehmen gegenüber der Bundesanstalt für Finanzdienstleistungsaufsicht

Read the untranslated law here: http://www.gesetze-im-internet.de/berversv_2006/BJNR062200006.html

Regulation on the reporting by insurance companies to the Federal Agency for financial services supervision (Versicherungsberichterstattungs regulation - BerVersV) BerVersV Ausfertigung date: 29.03.2006 full quotation: "Versicherungsberichterstattungs regulation of March 29, 2006 (BGBl. I p. 622), most recently by article 1 of the regulation of 16th December 2013 (BGBl. I p. 4353) is changed" stand: amended by art. 1 V v. 16.12.2013 I 4353 replaced V 7631-1-20 v. 14.6.1995 I 858 (BerVersV) for more information on the stand number you see in the menu see remarks footnote (+++ text detection from) : 12.4.2006 +++) (+++ application cf. section 26 +++) input formula on the basis of article 55 (a) paragraphs 1 and 2 and of article 106 (2) sentence 4 of the insurance supervision law as amended by the notice of 17 December 1992 (BGBl. I 1993 p. 2), § 55 a of paragraph 1 amended by article 3 No. 7 letter a of the Act of 22 April 2002 (BGBl. I S. 1310), § 106, paragraph 2, sentence 4 as amended by article 4 No. 19 point (b) of the Act of 24 June 1994 (BGBl. I) P. 1377), in conjunction with article 1 of the regulation to transfer the authority to adopt regulations pursuant to section 55a paragraph 1 of the insurance supervision law on the federal supervisory Office for insurance of 10 July 1986 (BGBl. I p. 1094) the federal financial supervisory authority in consultation with the supervisory authorities of the countries and after hearing of the Insurance Advisory Board pursuant to section 55a, paragraph 2 of the insurance supervision law prescribed: table of contents first section internal annual report for the supervisory authority § 1 of internal annual report first subsection balance sheet and profit and loss accounts section 2
 
Forms for balance sheet and profit and loss account article 3 profit and loss account of the life and health insurance company § 4 profit and loss account of non - life and accident insurance company § 5 profit and loss account in special cases § 6 profit and loss account of the reinsurance undertaking article 7 profit and loss account of pension funds § 8 details of the form submission including to prolonged periods second subsection designed § 9 explanations designed explanations of all insurance company § 10 additional shape-related explanations of life insurance companies section 11 additional shape-related explanations of pension and death plans § 12 additional shape-related explanations of health insurance companies § 13 additional shape-related explanations of the non - life and accident insurance company § 14 additional shape-related explanations of reinsurers § 15 deadlines for submitting third subsection other accounting documents article 16 accounting documents of all insurance undertakings article 17 actuarial opinion of pension and death plans fourth subsection supplementary provision for the internal annual report of foreign insurance companies section 18 annual report foreign insurance companies second section internal quarterly progress report for the supervisory authority § 19 quarterly interim reports by special insurance companies section 20 details of submission of third section breaks for smaller clubs section 21 differentiation characteristics of certain smaller clubs section 22
 
Facilitating requirements for certain smaller clubs fourth section definition of the insurance branch and technical questions section 23 metrics and definition of the insurance branch article 24 technology of the creation and application of forms and data fifth section offences section 25 offences sixth section transitional and final provisions article 26 transitional provisions § 27 coming into force, repeal legislation first section internal annual report for the supervisory authority § 1 of internal annual report (1) insurance undertakings , which are subject to supervision by the Federal Agency for financial services supervision (supervisory authority), have to submit an internal annual report the supervisory authority, which is composed of the following accounting documents: 1 balance sheet and profit and loss accounts with the content after the sections 2 to 7, within the terms of the § 8 ABS. 1, 2 or 3 sentence 1, 2. shape-related explanations with the content after the sections 9 to 14 within the time limits of article 15 , 3. other documents according to §§ 16 and 17 within the stated deadlines and 4 supplementary accounting documents with the content according to § 18 within the stated time limits.
(2) this regulation is on mutual insurance associations, exempted pursuant to section 157a of the insurance supervision Act of ongoing supervision do not apply.
First subsection balance sheet and profit and loss accounts section 2 forms for balance sheet and profit and loss account to the supervisory authority according to the attached forms to prepare their balance sheets and profit and loss accounts, have the insurance undertaking within the meaning of § 1 para 1 of the insurance supervision law, 1 the balances form 100, 2. the profit and loss accounts for the entire insurance business form 200.

§ 3 profit and loss account of the life and health insurance company (1) life and health insurance companies have to make in addition separate underwriting profit and loss accounts form 200, namely 1 and including page 5 line 26 a) for the entire itself closed insurance business, b) for the entire insurance business acquired in reinsurance;
2-including page 3 line 17 a) for the entire domestic and foreign insurance business itself closed in the way of services in accordance with section 13a, paragraph 2 of the insurance supervision law, b) for the entire insurance business itself completed by branches abroad, c) for the insurance business completed by an establishment in another Member or Contracting State itself.
The separate actuarial profit and loss accounts are eliminated pursuant to sentence 1, as far as their lineup is eliminated after the insurance business operated.
(2) the separate actuarial profit and loss accounts for the insurance business itself completed by an establishment in another Member or Contracting State referred to in paragraph 1 sentence 1 No. 2 letter c can be omitted if the gross premiums of each establishment is not more than 500,000 euros.

§ 4 profit and loss account of non - life and accident insurance company (1) non - life and accident insurance company have to make in addition separate underwriting profit and loss accounts form 200, namely 1 and including page 5 line 26 a) for the entire itself closed insurance business, b) for following branches of insurance of the direct insurance business aa) accident insurance, bb) liability insurance, cc) air and space insurance, dd) motor insurance, ee) fire insurance, ff) related home insurance , gg) affiliated homeowners insurance, hh) transport insurance, ii) aviation insurance, jj) kk credit and suretyship insurance,) legal expenses insurance, ll) performance insurance, mm) other non-life insurance, c) for the direct aa) Kraftfahrzeug-Haftpflichtversicherungen, bb) other power trip insurance, d) for the entire insurance business acquired in reinsurance, e) for each of the branches of insurance referred to in point (b), as well as the branches of insurance life insurance and health insurance of the insurance business acquired in reinsurance;
2. up to including page 5 line 26 for the even completed and assumed reinsurance other property insurance;
3rd including page 3 line 17 a) for the entire domestic itself closed insurance business, b) for the entire foreign even closed insurance business, c) for the insurance business completed by an establishment in another Member or Contracting State itself, d) for the insurance business acquired from domestic before insurers reinsurance, e) for the insurance business acquired from foreign before insurers reinsurance, f) for the direct insurance with contribution repayment.
The separate actuarial profit and loss accounts are eliminated pursuant to sentence 1, as far as their lineup is eliminated after the insurance business operated.
(2) the separate actuarial profit and loss accounts for the even completed and assumed reinsurance insurance business referred to in paragraph 1 sentence 1 No. 1 (b and e) and no. 2 can be omitted if the gross premiums of individual insurance branch is no more than 125,000 euros, and it is not one of the three greatest contribution insurance branches of the insurance undertaking. In this case they are key figures in the respective underwriting profit and loss account for the in annex 1 section C 29 called "other insurance" with to capture. Sentence 1 shall apply accordingly for the separate actuarial profit and loss accounts in accordance with paragraph 1 sentence 1 No. 1 and no. 3 (c) and f.
(3) all insurance companies, one or more of the insurance branches operating in the direct insurance business, which are listed in annex 1 section C below the figures 03 to 25 and 29 include to the non - life and accident insurance company.

§ 5 profit - and -loss account in special cases (1) life insurance companies that operate even completed General accident insurance, have for this insurance class in addition to form 200 including page 5 line 26 setting up a separate underwriting profit and loss account.
(2) non - life and accident insurance companies which also own completed health insurance offices have for this branch of insurance form 200 including page 5 line 26 to establish a separate profit and loss account.

§ 6 profit and loss account of the reinsurance reinsurance undertakings have additionally separate underwriting profit and loss accounts after form and although 1 insurance business applied to the whole of domestic reinsurance before insurers setting up 200, including page 3 line 17, 2 for the entire insurance business acquired from foreign before insurers reinsurance to including page 3 line 17, 3 for the following branches of insurance a) life insurance , b) casualty insurance, c) health insurance, d) liability insurance, e) air - and space liability insurance, f) motor insurance, g) fire insurance, h) transport insurance, i) aviation insurance, j) credit and suretyship insurance, k) other insurance including page 5 line 26, 4. the insurance branch of other property insurance including page 5 line 26.
Under "Other insurance" (Figure 29) are also the results of insurance activities "Legal expenses insurance" and "Performance insurance" to identify with. Under "Other non-life insurance" (Code 28) are also the results of insurance activities "Connected home insurance" and "Affiliated homeowners insurance" to identify with. The separate actuarial profit and loss accounts are eliminated pursuant to sentence 1, as far as their lineup is eliminated after the insurance business operated. Section 4, paragraph 2 shall apply mutatis mutandis.

§ 7 profit and loss account of the pension funds (1) pension funds have to establish additional separate underwriting profit and loss accounts form 200, up including page 3 line 17 1 for the entire domestic insurance business, 2 for the entire foreign insurance business, 3 each for the insurance business completed in a Member States or Contracting State.
(2) section 3 paragraph 2 shall apply accordingly.

§ 8 details of the form submission including to prolonged periods (1) are the forms 100 and 200 in accordance with the paragraphs 2 to 7 to submit the authority of each duplicate not later than five months after the end of the fiscal year.
(2) for life and health insurance companies, pension and death funds as well as damage - and accident insurance company, the period extends for a month, provided that to prepare consolidated financial statements and a group management report for the year of the consolidated financial statements.
(3) for re-insurance companies, as well as for non - life and accident insurance company, which booked brutto-contributions from the insurance business in reinsurance contracts exceed the gross premiums from the direct insurance business, the period referred to in paragraph 1 to six months is extended, if the closing date is 31 December. This does not apply to companies that prepare their financial statements within the deadline to be complied for primary insurance companies according to Article 341a, paragraph 1 of the commercial code.
(4) discrepancies would lead up to a later adoption of the annual financial statements, the supervisory authority are immediately after finding in addition to furnish the extent rectified forms 100 and 200 in each duplicate.
Second subsection designed § 9 explanations designed explanations of all insurance undertakings (1) all insurance companies have to create the following shape-related explanations: 1 development of investments in accordance with list 101, 2. bound and remaining assets according to proof 103, 3 matching cover according to proof 104, 4. income from the investments and expenses for capital investments according to proof 201, 5. outlining the expenses reported in certain expense items of the profit and loss account according to expenses types according to list of 202 , 6 information on assumed and emitted insurance business pursuant to proof 203. (2) pension and death plans, which are smaller clubs within the meaning of § 53 para 1 sentence 1 of the insurance supervision law, have to create form-based explanations referred to in paragraph 1 No. 2 and 3 only for fiscal years, the premium reserve due to a new actuarial calculation is made at the balance sheet date.
(3) for reinsurance undertakings, the bound form explanatory notes referred to in paragraph 1 accounts for Nos. 2 and 3.

§ 10 additional shape-related explanations of life insurance companies life insurance companies have to create the following additional shape-related explanations: 1. movement of the provision for premium refunds in accordance with contributions 110 to 112, 2. movement of the stock of life insurance in accordance with contributions 210 and 211, 3. composition of the gross premiums according to proof 212, 4 decomposition of the raw result after result sources according to contributions 213 to 219, 5. details of the direct subsidiary business separately for each Member and State party according to list 260 , 6 direct service business information separately for each Member and State party according to list of 261.

§ 11 additional shape-related explanations of pension and death plans pension and death funds have to create the following additional shape-related explanations: 1 investment in a member - and media companies, as well as claims and liabilities to members and sponsoring company according to list 120, 2. movement of the provision for performance-related contribution refund according to proof 121, 3. movement of the stock pensions (pension insurance and more capital insurance) according to list of 220, 4th movement of the stock of death benefit and supplementary insurance referred to in list of 221 , 5 contributions, contributions from the provision for performance-related contribution refund, reinsurance premiums and aggregate policy reserves in accordance with proof 222, 6 foreign business information separately for each Member and State party according to proof 265.

§ 12 additional shape-related explanations of health insurance companies (1) health insurance companies have to create the following additional shape-related explanations: 1. movement of the provision for the contribution refund under proof 130, 2. movement of the stock of health insurance in accordance with proof 230, 3. decomposition of the raw result result sources in accordance with contributions 231 to 238, 4. information to the direct establishment and services separately for each Member and State party according to proof 262. (2) for health insurance companies , are the smaller clubs in the sense of § 53 para 1 sentence 1 of the insurance supervision law and whose booked gross contributions during the previous year have not exceeded three million, accounts for the bound form explanatory notes referred to in paragraph 1 No. 3.

Article 13 additional shape-related explanations of non - life and accident insurance company (1) non - life and accident insurance company have to create the following additional shape-related explanations: 1 movement of stock insurance and reinsurance of individual classes of direct insurance business in accordance with proof 240, 2. movement of the stock of individual types of insurance of direct domestic insurance business in accordance with proof 241, 3. information to the claims, provisions and expenses of direct insurance business in accordance with list of 242 , 4. specifications for particular types of insurance of direct domestic insurance business in accordance with proof 243, 5. details of other non-life insurance in accordance with proof 244, 6 specifications to the direct insurance business pursuant to proof 246, 7 information on the individual underwriting profit and loss accounts of the insurance business acquired in reinsurance in accordance with proof 250, 8 information on the direct branch business separately for each Member and State party according to proof 263 , 9 direct service business information separately for each Member and State party according to proof 264. (2) non - life and accident insurance companies which also own completed health insurance offices have in addition submit the form-bound notes in accordance with § 12 for this insurance class. Is operated solely by type of insurance, health insurance accounts for form-bound remarks in accordance with article 12, paragraph 1 Nos. 1 and 3.

§ 14 additional shape-related explanations of the reinsurance undertaking
Re-insurance companies have to create the following additional shape-related explanations: 1 information to cover the underwriting liabilities according to proof 251, 2. information to the contributions, as well as the composition of the provision for outstanding claims of the insurance business acquired in reinsurance in accordance with list of 252.

§ 15 deadlines for the submission of (1) form bound explanations according to articles 9 to 14 are to submit 1 the supervisory authority in each duplicate not later than five months after the close of a fiscal year) by all insurance companies the contributions 101, 103, 104, 201, 202 and 203, b) by life insurance companies the contributions of 210 to 212, as well as 260 and 261, c) by the health insurance companies the 230 and 262 contributions , d) of the non - life and accident insurance company the contributions of 240, 241, 263 and 264, e) of the reinsurance companies the proof of 251;
2. no later than six months after the end of the fiscal year by the pension and death plans the contributions of 120, 220, 221, 222 and 265;
3. not later than seven months after the close of a fiscal year) by life insurance companies the contributions of 110 to 112 and 213 to 219, b) from the pension and death plans the list of 121, c) by health insurance companies the contributions of 130, 231 to 238, d) of the non - life and accident insurance company the contributions of 242, 243, 244, 246 and 250, e) of a reinsurance undertaking the proof 252. (2) for reinsurance undertakings the same template period as for insurance company applies , if they make the annual accounts within the deadline to be complied by primary insurance companies in accordance with Article 341a, paragraph 1 of the commercial code; otherwise the time limits referred to in paragraph 1 shall extend to six months each, if the closing date is 31 December.
Third subsection other accounting documents article 16 accounting documents of all insurance undertakings (1) all insurance companies have to submit following other accounting documents: 1 immediately after establishing that section 55 para 2 of the insurance supervision Act referred to in documents with the § 11a paragraph 3 No. 2 set 1, § 12 para 3 No. 2, required by § 73 of the insurance supervision act confirmations in duplicate;
2. promptly after the determination in duplicate a) annual report, at least consisting of aa) which in section 55 subsection 2 sentence 1 of the insurance supervision Act designated documents with the auditor's report or the notice on his refusal under section 322 of the commercial code, bb) the Executive Board's proposal for the appropriation of profits pursuant to § 170 ABS 2 of the Stock Corporation Act, cc) the report of the Supervisory Board to the annual general meeting or of this relevant meeting the top representative in accordance with section 171, paragraph 2 of the companies Act including the Decisions of the Management Board and the Supervisory Board in accordance with section 172, sentence 2 of the AktG, the reports and statements on the results of the tests referred to in article 314, paragraph 2 and 3 of the Stock Corporation Act, b) signed the report of the statutory auditor with the handwritten comments of the Executive Board and the Supervisory Board in accordance with section 59, sentence 1 of the insurance supervision law, c) the auditor's report on the report of the Board on relations with affiliated companies in accordance with § 313 subsection 2 to 5 of the Stock Corporation Act;
3. immediately after the annual general meeting or of this relevant meeting the Supreme representation of a) the final annual report referred to in paragraph 2 letter a in the form of how he annual general meeting or the this appropriate meeting of the Supreme Council was presented, in four copies, b) the consolidated financial statements and the group management report in accordance with § 341i and section 341j of the commercial code in four copies, c) the auditor's report on the audit of the consolidated financial statements and the group management report in accordance with § 341 k of the commercial code in single copy.
(2) a copy of the annual report referred to in paragraph 1 No. 3 is letter a by the Board, the responsible actuary, and the trustee for the assets of the assurance provided this actuarial confirmation to submit, by hand to sign. In this copy, also of the report of the Supervisory Board or of the corresponding body is handwritten to sign.

Actuarial opinion of pension and death plans pension and death plans have § 17 no later than seven months after the end of the fiscal year in duplicate in addition an actuarial opinion on the influence of the main profit and loss sources on the net result and the major actuarial assumptions underlying the calculation of the technical provisions, to submit. At pension and death plans, which are smaller clubs in terms of § 53 para 1 sentence 1 of the insurance supervision law, the opinion at least on the balance sheet date of every third fiscal year shall be provided.
Fourth subsection supplementary provision for the internal annual report of foreign insurance companies section 18 annual report foreign insurance companies (1) foreign insurance companies requiring to the operation of the insurance or reinsurance business of permission by the German insurance supervision authority, have to present an internal report pursuant to § 1 for the business of the establishment of the supervisory authority.
(2) article 5, paragraph 1, §§ 6, 7, 9 paragraph 3, article 14 and article 16, paragraph 1 No. 2 and 3 and section 2 and sections 19 to 22 on branches of insurance company does not apply. On branches of reinsurance undertakings, article 5, paragraph 1, articles 7, 16 find paragraph 1 number 2 and 3 and paragraph 2, and articles 19 to 22 no application. § 16 para 1 No. 1 applies with the following conditions: 1. immediately after completion of the audit by the external auditor, no later than seven months after the end of the year, are the Auditor in duplicate and the final annual report of the branch in four copies of the supervisory authority to submit.
2. for the preparation of the financial statements are, so far as for the business of the branch separate reinsurance agreements could be applied to the insurance business in reinsurance attributable amounts for all eligible items, to consider sub-items and information. If the reinsurance treaties concluded by the General Directorate of foreign insurance undertaking for the entire insurance business, at least the pro rata reinsurance share of technical provisions must be considered reinsurance income attributable pro rata to the business of the branch and expenses on the balance sheet.
(3) in addition, the foreign insurance companies, with the exception of mentioned in article 110 d par. 1 of the insurance supervision law, to submit for the entire insurance business have: 1. the seat country a published annual report) in duplicate not later than seven months after the end of the financial year; with consent of the supervision authority, a later template can be done, if due to purpose in the home state the deadline cannot be met, b) translated into English in four copies no later than nine months after the end of the financial year;
2. the report submitted to the supervisory authority in the home State in single copy no later than nine months after the end of the fiscal year.
Second section internal quarterly progress report for the supervisory authority § 19 quarterly interim reports by special insurance companies (1) life insurance companies have to submit quarterly information according to proof 601.
(2) pension funds have to submit quarterly information referred to in list 602.
(3) health insurance companies have to submit quarterly information according to proof 603.
(4) damage - and accident insurance companies and reinsurance companies have to submit quarterly information according to proof 604.

Article 20 details of filing are the quarterly interim reports in accordance with article 19 to submit no later than the end of the month on the respective report nine months following the authority of each duplicate.
Third section breaks for smaller clubs section 21 differentiation characteristics of certain smaller clubs for certain smaller clubs within the meaning of § 53 para 1 sentence 1 of the insurance supervision law, which is subject to supervision by the Federal Agency for financial services supervision, facilitating requirements, namely for 1 are pension funds, which brutto contributions during the previous year does not have exceeded three million euros or whose balance sheet total on the closing date of the previous financial year 30 million euro , with the exception of pension funds, which non-regulated pension funds within the meaning of § 118 b of paragraph 3 of the insurance supervision law and the pension funds, the separate profit and loss accounts according to § 7 submit 2. death funds, which brutto contributions during the previous year does not have exceeded one million euros or whose total assets on the balance sheet date of the preceding business year ten million euro, 3.
Health insurance associations, which brutto contributions during the previous year have not exceeded one million euros, 4. damage and accident insurance associations, which brutto contributions during the previous year have not exceeded one million euros.

§ 22-facilitating measures for certain smaller clubs for insurance undertakings referred to in article 21 shall apply only the section § 2, 4 para 1 No. 1 letter b and no. 2, the latter as far as it relates to itself closed insurance business, §§ 8, 9 paragraphs 1 and 2, section 11 no. 1 to 5, article 12, para. 1 No. 1 and 2, article 13, paragraph 1 Nos. 1, 3 and 5 , Article 15, paragraph 1, article 16, para. 1 No. 1, 2, 3 1(a) and paragraph 2, section 17 and sections 23 to 25, with the following proviso: the profit and loss accounts are 1 to establish in accordance with form 300 instead of form 200. the non - life and accident insurance associations in accordance with section 21 No. 4 have also separate underwriting profit and loss accounts form 300-including page 3 line 23 for everyone in § 4 para 1 No. 1 to prepare referred to in (b) and no. 2 branch of the direct insurance business, if the gross premiums of individual insurance branch is more than 125,000 euros, or it is one of the three greatest contribution insurance branches of the company.
2. the movement of the stock of health insurance is to present according proof 330 instead of proof 230.
3. the information on the provisions of the direct insurance business must be made according to proof 342 instead of list of 242.
Fourth section definition of the insurance branch and technical questions section 23 figures and definition of the insurance branch (1) that on the forms and data to be key figures result arising from Appendix 1 sections A up E. (2) as branches of insurance within the meaning of this Regulation shall apply in the annex 1 section C as such designated insurance with the key data 01-29. This in direct insurance business and represent separate branches of insurance completed insurance in the insurance business in reinsurance. The types of insurance and sub-species of the insurance branches are characterized by three and multi-digit figures. The insurance branches operated by non - life and accident insurance company are grouped as "Other insurance" under the code 28 09, 10, 11, 12, 15, 16, 17, 18, 21 and 23. The summary of all branches of insurance operated by the non - life and accident insurance company having the code 30.

Technique of creation and application forms and contributions (1) the application of forms and data are the comments resulting from Annex 2 sections A and B and abbreviations section 24 to note.
(2) in the case of the creation of forms and data Appendix 2 is to follow section C.
Fifth section number 5 of the insurance supervision law is section 25 offences offences any person in the sense of § 144 paragraph 1 sentence 1, one who as a member of the Executive Committee, as the main Attorney (article 106 paragraph 3 of the insurance supervision Act), or as liquidator of insurance company 1 violates article 1, paragraph 1 shall submit an annual report on internal not, incorrectly, incompletely or not in time or 2. contrary to article 19 quarterly indication not , not, not fully or not timely submit.
Sixth section transitional and final provisions article 26 transitional provisions (1) as far as this regulation the insurance companies to a special coverage for their work in Contracting States of the agreement on the European economic area, as amended by the adjustment Protocol of 17 March 1993 (BGBl. 1993 II p. 1294), which belong to non-European Community, commits, applies only to the extent, as for each State the Federal Ministry of finance in accordance with article 16 Article 3, par. 3 of the third implementation Act/EEC to the VAG required notice has published.
(2) the provisions of this Regulation shall apply for the first time for the financial year beginning after December 31, 2004. In relation to the quarterly data referred to in article 19, they apply only for the following fiscal year.
(3) the provisions of this Regulation as amended as of May 4, 2010 for the first time apply for the fiscal year beginning after December 31, 2009.
(4) the form of 100 with the changes, by article 1, paragraph 2 of the second Ordinance amending the Versicherungsberichterstattungs Decree of December 23, 2011 (BGBl. I S. 3135) are, shall apply for the first time for the financial year beginning after December 31, 2010.

§ 27 coming into force, repeal legislation this regulation enter into force on the day after the announcement.

Appendix 1 (site: BGBl. I, 2006, 630-647; regarding the details of the changes see footnote) section A the forms of insurance business and the key figures 1 to be) even completed - gross 2) insurance - in reinsurance given NET 3) business 4) in reinsurance - gross 5) assumed – in reinsurance 6) insurance business - NET 7) total - gross 8) Insurance - reinsurance 9) business - given NET section B the regional origin of the insurance business and the key figures to be 01 domestic insurance business (total) 21 Denmark
 
22 Finland 23 Iceland 24 Norway 25 Sweden 31 Greece 32 Italy 33 Portugal 34 Spain 41 Belgium 42 France 43 United Kingdom 44 Ireland 45 Liechtenstein 46 Luxembourg 47 Netherlands 48 Austria 49 Switzerland 51 Poland 52 Slovakia 53 Czech Republic 54 Hungary 55 Estonia 56 Latvia 57 Lithuania 58 Slovenia 59 60 Malta Cyprus 61 Romania 62 Bulgaria 63 Croatia 70 Europe 71 European Community (EC) 72 European economic area (EEA) 73 countries of economic and Monetary Union (EMU) 81 United States 99
Foreign insurance business (total) 00 all insurance business section C the summary of types of insurance to insurance branches (VZ) and the indicators to be set (kz) VZ-kz title insurance divisions number according to the plant to the VAG 01 VZ: life insurance 19. 20; 21; 22; 23; 24 01.1 individual insurance (without insurance) with participation of the investment risk is borne by the insurance companies 19; 20 01.1.1 savings life insurance (including capacity-building life insurance) with predominant character of death 19. 20 01.1.2 risk insurance 19 01.1.3 savings life insurance with predominant Endowment character 19 01.1.4 disability insurance 19 01.1.5 care annuity 19 01.1.6 rest and unexpanded individual insurance (including the marriage and birth insurance), but without any other life insurance 19. 20 01.1.7 savings life insurance with predominant Endowment character according to § 1 AltZertG 19 01.2 group insurance (without insurance) with participation, the investment risk is borne of the insurance undertaking 19; 20 01.2.1 capital insurance with predominant death character (without figures 01.2.2 and 01.2.3) 19 01.2.2 savings insurance 19 01.2.3 payment protection insurance 19 01.2.4 other and unexpanded group insurance (including the marriage and birth insurance), but without any other life insurance 19. 20 01.2.5 savings life insurance with predominant Endowment character according to § 1 AltZertG 19 01.3 supplementary insurance (including the collective insurance) 19 01.3.1 19 supplementary accident insurance 01.3.2 Berufsunfähigkeits(Invaliditäts)-supplementary insurance 19 01.3.3 risk and annuities insurance 19 01.3.4 care pensions supplementary insurance 19 01.3.5 other supplementary insurance 19 01.4 other life insurance 19. 20; 21; 22; 23; 24 01.4.1 life insurance, where the investment risk is borne by the policyholders 21 01.4.2 life insurance without participation, in which the investment risk is borne by the insurance company 19; 20 01.4.3 Tontinengeschäfte 22 01.4.4 capital redemption operations 23 01.4.5 life insurance, where the investment risk is borne by the policyholders is referred to in § 1 AltZertG 21 01.5 stores of management for utilities 24 02 VZ: health insurance 2a, b 02.1 single comprehensive health insurance (as an outpatient and stationary) 2 b 02.1.1 single comprehensive health insurance (as an outpatient and stationary) substitutes 2B 02.1.2 single comprehensive health insurance (as an outpatient and stationary) not substitutes like life insurance 2B 02.1.3 single comprehensive health insurance (as an outpatient and stationary) like 2 b 02.2 independent single disease insurance damage insurance (outpatient) 2B 02.2.1 independent single health insurance (outpatient) substitutiv 2B 02.2.2
independent individual health insurance (outpatient) not substitutes like 2B 02.2.3 independent single health insurance life insurance (outpatient) type 2b 02.3 independent single disease insurance property and casualty insurance (stationary) 2 b 02.3.1 independent single health insurance (stationary) substitutiv 2B 02.3.2 self-employed individual health insurance (stationary) not substitutes like life insurance 2 b 02.3.3
independent individual health insurance (stationary) like the damage insurance 2B 02.4 single daily sickness benefit insurance 2a 02.4.1 sickness benefit insurance (without figures 02.4.4 and 02.4.5) substitutes 2a 02.4.2 sickness benefit insurance (without figures 02.4.4 and 02.4.5) not substitutes like 2a 02.4.3 life insurance sickness benefit insurance (without figures 02.4.4 and 02.4.5) like 2a 02.4.4 damage insurance sickness insurance 2a 02.4.5 payment protection insurance 2a 02.5 independent single - hospital cash insurance 2a 02.5.1 independent single - hospital cash insurance substitutes 2a 02.5.2 independent single - hospital cash insurance not substitutes like 2a 02.5.3 life insurance independent single - hospital cash insurance like 2a 02.6 damage insurance
other independent single partial insurance 2a, b 02.6.1 independent dental insurance of substitutiv 2B 02.6.2 independent dental insurance not substitutes like life insurance of 2 b 02.6.3 independent dental insurance by type of property and casualty insurance 2 b 02.6.4 health insurance (including the days money insurance) substitutiv 2a, b 02.6.5 health insurance (including the days money insurance) not substitutes like life insurance 2a, b 02.6.6 Spa costs insurance (including the days money insurance) like damage insurance 2a, b 02.6.7 travel insurance (for a fixed fee) 2 b 02.6.8 other part insurance of substitutiv 2a , b 02.6.9 other part of insurance not substituting for types of life insurance 2a, b 02.6.10 other part of insurance in the way of general insurance 2a, b 02.7 group medical insurance (after single and special fares) 2a, b 02.7.1 group comprehensive health insurance (as an outpatient and stationary) substitutes 2B 02.7.2 group comprehensive health insurance (as an outpatient and stationary) not substituting for types of life insurance 2 b 02.7.3 Group comprehensive health insurance (as an outpatient and stationary) by type of property and casualty insurance 2 b 02.7.4 independent groups health insurance (outpatient) substitutiv 2 b 02.7.5 independent group health insurance (outpatient) not substitutes like 2 b 02.7.6 independent groups health insurance life insurance (outpatient) after Type of 2B 02.7.7 independent groups health insurance property and casualty insurance (stationary) substitutes 02.7.8 independent group health insurance (stationary) not substitutes like 2 b 02.7.9 independent groups health insurance life insurance 2b (stationary) like the damage insurance 2 b 02.7.10 substitutiv 2a group sickness benefit insurance 02.7.11 group daily sickness benefit insurance not substitutes like 2a life insurance 02.7.12 group daily sickness benefit insurance after kind of damage insurance 2a 02.7.13 independent groups - hospital cash insurance substitutes 2a 02.7.14 independent groups - hospital cash insurance not substitutes like 2a life insurance 02.7.15 independent groups - hospital cash insurance like the damage insurance 2a 02.7.16
other independent groups part of insurance of substitutiv 2a, b 02.7.17 other independent groups insurance of part of not substitutes like life insurance 2a, b 02.7.18 other independent groups part of insurance like 2a, damage insurance b 02.7.19 group care compulsory insurance 2 b 02.7.20 voluntary group care insurance of substitutiv 2 b 02.7.21 voluntary group care insurance not substitutes like life insurance 2 b 02.7.22 voluntary group care insurance by type of property and casualty insurance 2 b 02.7.23 voluntary group care daily benefit insurance substitutes 2a 02.7.24 voluntary group care daily benefit insurance not substitutes like 2a life insurance 02.7.25 voluntary group care per diem insurance like 2a 02.8 damage insurance health care insurance 2a , b 02.8.1 care compulsory insurance of 2B 02.8.2 voluntary care insurance of substitutiv 2 b 02.8.3 voluntary care insurance not substitutes like life insurance of 2 b 02.8.4 voluntary care insurance like 2 b 02.8.5 voluntary care daily benefit insurance of substitutiv 2a 02.8.6 damage insurance voluntary care daily benefit insurance not substitutes like 2a 02.8.7 life insurance insurance care per diem like the damage insurance 2a 02.9 rest and not expanded health insurance (including the aid transfer insurance) 2a, b 03 VZ : Accident insurance 1 03.1 individual accident insurance contribution refund 1a, b, c 03.1.01 accident insurance (without key figures 03.1.02 and 03.1.03) 1a, b, c 03.1.02 Volks accident insurance 1a, b, c 03.1.03 accident insurance from the FUSt insurance 1a, b, c 03.1.04 insurance against external accidents 1a, b, c 03.1.05 travel accident insurance 1a, b, c 03.1.06 sports accident insurance 1a, b, c 03.1.07 aviation accident insurance 1 d 03.1.08 lifelong transport accident insurance 1a, b, c 03.1.09 1 d 03.1.99 sports boat passenger insurance rest and unexpanded individual accident insurance 1a , b, c, d 03.2 (repealed) 03.3 group accident insurance contribution refund 1a, b, c 03.3.1 full insurance for groups 1a, b, c (repealed) 03.3.2 03.3.3 part insurance for groups 1a, b, c 03.4 clinical trials insurance 1B 03.5 force accident benefits insurance coverage (including the roll-call force accident benefits insurance coverage) 1 d 03.8 accident insurance with contribution repayment 1a 03.8.1 individual accident insurance 1a 03.8.2 1a 03.9 group accident insurance rest and unexpanded General accident insurance 1 04 VZ: liability insurance 10 b, c; 12; 13 04.1 personal liability insurance (including sports boat and dog owner liability insurance) 13 04.2 business and professional liability insurance 13 04.2.1 industrial and trading enterprises 13 04.2.2 construction (including architects and building engineers) 13 04.2.3 other business and professional liability insurance 13 04.3 environmental liability insurance 13 04.3.1 waters insurance 13 04.3.2 environmental liability model 13 04.4 property and liability insurance 13 04.5 transport liability insurance (including the shipping and Rollfuhrversicherung) 10B 04.6 radiation and nuclear liability insurance 13 04.6.1 rays liability insurance 13 04.6.2 nuclear liability insurance 13 04.7 fire Liability insurance 13 04.8 Lake , Lake - and river navigation liability 10 c; 12; (13 insurance (without risk of collision liability) as well as liability insurance for vehicles not must) 1) 04.8.1 liability insurance must not vehicles with their own accord 10 c 04.8.2 liability insurance must not land vehicles without own drive 13 04.8.3 sea -, Lake - and river navigation liability insurance (without risk of collision liability) 12 04.9 rest and unexpanded insurance 10 b, c; 12; 13 04.9.01 home and real estate-er liability insurance 13 04.9.02 motor vehicle parking insurance 13 04.9.03 cool good liability insurance 13 04.9.99 other liability insurance 10 b, c; 12; 13 05 VZ: motor insurance 3. 10A 05.1 10a 05.2 insurance vehicle insurance 2) 3a, b 05.3 insurance part 2) 3a, b 05.4 (repealed) 05.5 other motor insurance (05.2 and 05.3 overall) 05.9 rest and unexpanded motor insurance 3. 10A 06 VZ: aviation insurance (including aerospace insurance) 5 06.1 (repealed) 06.2 (repealed) 06.3 aircraft insurance 5 06.4 (repealed) 06.5 spacecraft insurance 5 06.5.1 pre-launch insurance 5 06.5.2 launch insurance 5 06.5.3 5 06.9 in-orbit insurance rest and unexpanded aviation insurance (including aerospace insurance) 5 07 VZ: legal expenses insurance 17 07.1 legal expenses after piece 17 07.1.1 traffic insurance 17 07.1.2 car insurance 17 07.1.3 driver insurance 17 07.1.4 legal expenses insurance for commercial and freelance 17 07.1.5 family legal protection insurance 17 07.1.6 family and traffic legal protection insurance 17 07.1.7 of agriculture and traffic legal protection insurance 17 07.1.8
Legal expenses insurance for clubs 17 07.1.9 legal protection insurance for ownership of land and rent 17 17-07.2 pecuniary loss insurance for Board of Directors, advisory boards, boards (ARB) 17 07.3 legal insurance for the vehicles of public tasks (ÖRB) 17 07.4 (repealed) 07.5 Kraftfahrt penalty legal protection insurance with foreign civil insurance 17 07.6 special criminal insurance businesses 17 07.9 rest and unexpanded insurance 17 08 VZ: fire insurance 8a, b, d; 9-08.1 fire industry insurance 8a, b, d; 9-08.2 agricultural insurance 8a , b, d; 9-08.3 other fire insurance (including forest fire insurance) 8a, b, d; 9 09 VZ: burglary and Raub(ED)-Versicherung 9 10 ft: tap water (LW) insurance 9 11 VZ: glass breakage insurance 9 12 ft: windstorm insurance 8 c, d, f 12.1 windstorm insurance 8 c 12.3 nursery windstorm insurance 8 c, d 12.4 insurance another weather-related damage at commercial risks 8 c, d, f 13 VZ: related home insurance 3) 8a, b , c, d, f; 9 13.1 related home insurance without the inclusion of other weather-related damage
8A, b, c; 9-13.2 related home insurance, including another elemental damage 8a, b, c, d, f; 9; 16 h 14 FT:-Connected homeowners insurance 4) 8a, b, c, d, f; 9; 16h 14.1-connected homeowners insurance without the inclusion of other weather-related damage 8a, b, c; 9; 16h 14.2-connected homeowners insurance under inclusion 8a, b, c, d, another weather-related damage f; 9 15 ft: hail insurance 9 16 ft: pet insurance 8a, b, d; 9; 16F, g, j 16.1 long-term animal life insurance 8a, b, d; 9 16.1.1 horse life insurance 8a, b, d; 9 16.1.2 cattle life insurance 8a, b, d; 9 16.1.3 pig life insurance 9 16.1.4 poultry life insurance 9 16.1.5 (repealed) 16.1.6 dog life insurance 8a, d; 9 16.1.9 other long-term animal life insurance 8a, b, d; 9-16.2 short-term pet insurance 8 d; 9; 16 g 16.2.1 Calv -, fruit and foal insurance 9 16.2.2 pasture pet insurance 8 d; 9 16.2.3 bypassing your beef cattle insurance 9 16.2.4 battle pet insurance (including battle value insurance) 9. 16 g 16.2.5 operations-(Kastrations-)Versicherung 9 16.2.9 other short-term pet insurance 8 d; 9; 16 g 16.9 rest and unexpanded pet insurance 8a, b, d; 9; 16F, g, j 17 ft: technical insurance 8. 9 17.1 machinery insurance (including motor insurance) 8a, b, c, d, f; 9 17.2 Electronics insurance 8a, b, c, d, f; 9 17.3 (repealed) 17.4 Assembly insurance 8a, b, c, d, f; 9 17.5 (repealed) 17.6 construction insurance 8a, b, c, d, f; 9 17.9 rest and unexpanded technical insurance 8; 9 17.9.1 other technical damage insurance 9 17.9.1.1 repair insurance of cars 9 17.9.1.2 repair insurance of television and video equipment 9 17.9.1.3 repair insurance of household appliances 9 17.9.1.4 warranty extension insurance technical devices 9 17.9.9 other technical insurance 8. 9 18 ft: unit 8a, b, c, d, f; 9 18.1 General unit insurance 8a, b, c, d, f; 9 18.2 jewellery unit 8a, b, c, d, f; 9 18.3 tobacco products unit insurance 8a, b, c, d, f; 9 18.4 producing unit insurance 8a, b, c, d, f; 9 18.5 laundry unit insurance 8a, b, c, d, f; 9 18.9 rest and unexpanded unit insurance 8a, b, c, d, f; 9 19 FT: transport insurance 4. 6; 7 19.1 insurance 4. 6 19.1.1 maritime insurance 5) 6 c 19.1.2 Lake - and river - insurance 5) 6a, b 19.1.3 (repealed) 19.1.4 (repealed) 19.1.5 rail vehicle insurance 4 19.1.6 pleasure craft insurance 6 19.1.7 construction risk insurance 6 19.1.9 other insurance 4. 6 19.2 transport insurance 7 19.2.1 (repealed) 19.2.2 transport insurance (without the key figures 19.2.3 until 19.2.6) 7 19.2.3 bearing insurance 7 19.2.4 (repealed) 7 19.2.5 container insurance 7 19.2.6 animal transport insurance 7 19.2.9 other goods insurance 7 19.3 starting (industrial) 7 19.4 film insurance (without code 29.2.01) 7 19.5 (repealed) 19.6 (lifted) 19.7 war risk insurance 6. 7 19.9 unexpanded and other transport insurance (including insurance of offshore risks) 4. 6; 7 20 ft: credit and suretyship insurance 14. 15 20.1 deposit insurance (including construction guarantee insurance) 15 20.2 credit insurance 14 20.2.1 export credit insurance 14B 20.2.2 trade credit insurance 14a 20.2.3 investment credit insurance 14 c 20.2.4 consumer credit insurance 14a 20.2.9 rest and not the expanded credit insurance 14 14 20.3 (repealed) 20.9 other and unexpanded credit and suretyship insurance 6) 14. 15 21 VZ: insurance additional dangers to the fire and business interruption insurance (extended coverage (EC) insurance) 8a, b, d; 9; 16 d, e 22 (repealed) 23 FT: business interruption insurance 7) 16 d, e, f, i 23.1 fire business interruption insurance 16 d, e 23.2 technical business interruption insurance 16 d, e, f 23.3 other business interruption insurance 16 d, e, f, i 24 FT: performance insurance 18-24.1 protection insurance 18 24.2 sport boat service insurance 18 24.3 flight return cost insurance 18 24.4 protection insurance, including the so-called Mallorca police 8) 18. 10A 24.9 remaining and unexpanded performance insurance 18 25 ft: air and space vehicle liability insurance 11 25.1 aviation liability insurance (including the carrier's liability insurance) 11 25.2 vehicle liability insurance 11 28 FT: other non-life insurance (09, 10, 11, 12, 15, 16, 17, 18, 21 and 23 total) 29 ft: other non-life insurance 3. 7; 8; 9; 13; 16; 18 29.1 other damage to property insurance 3; 8; 9 29.1.01 sponge and House Longhorn Beetle insurance 9 29.1.02 exhibition insurance 8a, b, c, d, f; 9 29.1.03 bike insurance 8a, b, d; 9 29.1.04 wardrobe insurance 8a, b, c, d, f; 9 29.1.05 hunting and sporting guns insurance 8a, b, c, d, f; 9 29.1.06 music instrument insurance 8a, b, c, d, f; 9 29.1.07 camera insurance 8a, b, c, d, f; 9 29.1.08 cooling insurance 8a, b, d; 9 29.1.09 goods insurance in freezers 8a, b, d; 9 29.1.10 nuclear insurance 8a, b, d, e; 9 29.1.11 Automatic Insurance 8a, b, c, d, f; 9 29.1.12 luggage insurance 8a, b, c; 9 29.1.13 force travel luggage insurance 8a; 9 29.1.14 starting (private) 8a, b, c, d, f; 9 29.1.15 leisure port equipment insurance (including ski breakage insurance) 8a, b, c, d, f; 9 29.1.16 spoilage general insurance 9 29.1.17 nursery - spoilage insurance 8a, b, c, d; 9 29.1.19 camping insurance 8a, b, c; 9 29.1.20 insurance of artefacts 8a, b, c, d, f; 9 29.1.21 insurance by auctions 8a, b, c, d, f; 9 29.1.22 glasses insurance 9 29.1.99 unexpanded and other damage to property insurance 3. 8; 9 29.2 (repealed) 29.3 other property damage insurance 16 29.3.01 boycott - and strike insurance 16 d 29.3.02 journey Rücktrittskosten insurance 16j 29.3.03 (repealed) 29.3.04 License loss insurance 16 h 29.3.05 animal health insurance 16f, j 29.3.06 machine warranty insurance 16i 29.3.07 data abuse insurance 16i 29.3.08 credit card insurance of credit-card holders 16j 29.3.09 (cancelled) 29.3.10 insolvency insurance 16i 29.3.11 key loss insurance 16j 29.3.12 guarantee insurance of motor vehicles 16j 29.3.13 landlord 16 h, j, k 29.3.14 spacecraft - assets insurance 16 29.3.15 milk money loss insurance 16 d, i 29.3.16 product protection insurance 16 d , e, f 29.3.99 other and unexpanded property damage insurance 16 29.4 other mixed insurance 7. 8; 9; 13; 16 29.4.01 (repealed) 29.4.02 tank and barrel leakage insurance 9. 16 d 29.4.03 movie theater unit insurance 8a, b, c, d; 9; 13; 16e 29.4.04 insurance by tiny plants against frost damage 9; 16I 29.4.05 all risk insurance 8. 9; 13; 16 29.4.06 contents insurance for businesses and establishments 8a, b, c; 9; 16 k 29.4.07 Advanced household insurance 8a, b, c, d, f; 9; 13 29.4.08 dynamic property insurance 7. 8A, b, c, d, f; 9; 16 d, e, f 29.4.99 other and unexpanded mixed insurance 8. 9; 13; 16 29.5 (repealed) 29.6 trust insurance 9. 16 h, i 29.6.01 trust property insurance (without key figures 29.6.02 until 29.6.04) 16i 29.6.02 computer abuse insurance 16i 29.6.03 insurance against embezzlement of self-driven rental vehicles 9. 16 h 29.6.04 own insurance by authorities and institutions of under public law 16i 29.6.99 other and unexpanded trust insurance 9. 16 h, i 29.9 unexpanded and other other non-life insurance 8. 9; 13; 16; 18;
30 damage and accident insurance 9) total 1 to 18 (see Fu. VG) or 1 to 24 (of the.) VG) - comments to the section C 1) This includes all vehicles, which no. 6 of the compulsory insurance law are not compulsory insurance in the insurance referred to in article 2, paragraph 1.
2) person liable to insurance not including the insurance land vehicles (with and without self-propelled) in accordance with footnote 1).
(3) This includes all insurance of household goods at home and abroad, regardless of which insurance conditions they were completed and whether they include one or more types of risk; including the lifelong home insurance.
(4) This includes all insurance of residential buildings in the country and abroad, regardless of which insurance conditions they were completed and whether they include one or more types of risk.
(5) including the liability risk of collision.
(6) This includes all risks where the policyholder has no industrial, mining or freelance activity.
(7) all property damage insurance shares attributable to the part of the business interruption must be assigned as referred to in article 63 of the insurance accounts directive uniformly all property damage insurance except the credit and suretyship insurance to capture "other insurance branches" are EC in the post.
(8) this combination of a performance insurance with a KH share (Mallorca-police) can be associated with only the insurance branch 24 because the KH content is negligible and does not affect the overall character of the insurance. The assignment of combined condition works can be difficult in some cases and should always be coordinated with the supervisory authority.
9) the property - casualty total is calculated as follows: a)
In direct insurance -, key figure 1: 02-29 b sum of insurance activities according to the key figures) In the insurance business in reinsurance - key figure 4: sum of insurance activities according to the indicators 01-29 c) In the entire insurance business - key figure 7: total amount of insurance activities referred to in the preceding letters a and b.
Section D groups for new business closed after 28 July 1994 (except under article 16 § 2 sentence 2 of the third implementation Act/EEC to the VAG covered by contracts and contracts in accordance with Appendix 2 section A number 10 under paragraph 5 sentence 3) and for between 1 and 28 July 1994 contracts concluded according to no longer approved tariffs 1) 2) 100 domestic business (including services) 3) 110 individual insurance with participation , where the investment risk of the insurance company 111 is savings life insurance (including capacity-building life insurance) with predominant death character 112 113 risk insurance savings life insurance with predominant Endowment character 114 disability insurance (including supplementary insurance invalidity) 4) 115 care (including supplementary insurance care pensions) pension 4) 116 other tariffs, but without any other life insurance (130) 117 savings life insurance with predominant Endowment character after § 1 AltZertG 120 group insurance with participation at the the
Is investment risk by the insurer carried 121 capital insurance without own contract billing with a predominant character of death (No 122 and 123) 122 savings insurance 123 124 payment protection insurance collective insurance with private contract billing 125 other rates without own contract settlement, but without any other life insurance (130) 126 savings life insurance with predominant Endowment character according to § 1 AltZertG 130 131's other life insurance life insurance, for which the investment risk is borne by the policyholders 132 life insurance without participation that is where the investment risk of the insurance company carried 135 assurance of life where the investment risk is borne by the policyholders, according to § 1 AltZertG 140 foreign business (branch) the regional origin of European insurance business and the key figures to be revealed equity and other services including the business of managing utilities 200 133 Tontinenversicherung 134 capital redemption operations from Annex 1, section B. These metrics is the number 2 puts forward.
All non-insurance business is closed to capture under the collective heading with the key figure of 280 ("other States").
---1) without prejudice to the subsequent notes 2 and 4, the distribution of here of to collect stock by the structure of the groups is given.
2) includes one of the following groups less than 10 000 individual contracts and the gross premium income of one of these groups is less than 3 percent of the entire gross premium income of here of to collect stock, she can be treated as follows: a) the groups 111 and 112 can be summarized in the contract number in terms of larger group of stocks (111 or 112).
b) applies a) accordingly for the groups 113, 114 and 115 c) is a) according to the inventory group 121, 122 and 123.
If a requirement for the joint settlement of two or more groups is the separate identification of the affected group of stocks referred to in note 1. For this purpose it is necessary that this separation is always possible by appropriate measures. In particular, the right not to associate reserve for premium refunds must be divided according to objective criteria. The procedure to do this is to explain to the supervisory authority in an internal report.
(3) annotation applies foreign currency insurance 4 sentence 2 according to with the proviso that at least the course of interest can be identified.
(4) as an alternative to the given classification the occupational - and care pensions supplementary insurance plans in the respective main insurance group can be settled. For this purpose it is necessary that through appropriate measures at all times the risk and course of interest cannot be determined for this additional insurance. This result is to be communicated on request of the supervisory authority. Note 2 remains unaffected.
Section (E) allocation of risk in risk types and early departure 100 death risk 110 joint life table for men and women 120 separate life table 121 men 122 women 200 disability risk 210 common BU probabilities BU probabilities separated for men and women 220 221 men 222 women 300 accidental death risk 400 marriage risk 500 survival risk 510 joint life table for men and women 520 separate life table 521 men 522 women 600 care risk 700 dread disease risk 800 AUZ risk 900 other 910 other risk 920 premature departure note to the Section E after the given classification numbers should always be distinguished. The numerical ID will appear only on the lowest level of the type of risk.
Unbound form divisions are deeper levels (different separation systems or more risk features such as such as smoking, occupational groups) to carry two full financial years, if the accordingly objectively circumscribed parts inventory includes at least 30 000 risks or the technical income amounts to at least 5 percent of the total of each type of risk.

Annex 2 (reference: Federal Law Gazette I, 2006, 648-792;)
regarding the details of the changes see footnote) section A comments on the forms and contributions No. 1: notes on the form 100 1.
The specification is only from non - life and accident-VU.
2. this item applies only to LVU and for those P/St, which zillmern the gross-DR.
The post also applies to non - life and accident-VU, if it zillmern the gross contribution premium reserve in accident insurance with contribution repayment.
3. these items apply only to P/St 4.
The items corresponding to the outstanding deposits on the subscribed capital takes the place of 7.c "Requested a, nor not paid-up capital" asset insurance clubs on reciprocity in the balance sheet of the assets "Change the artist of Fund" and other insurance companies that have no share capital.
5. these items apply only to domestic branches of foreign VU.
6. under this item shall be disclosed: of mutualities: founding stock. by VU, who have not the legal form of a limited company or a mutual insurance Association: the items corresponding to the subscribed capital; domestic NL foreign VU: fixed deposit.
If insurance joint-stock company have made the information pursuant to § 152 paragraph 1 German Stock Corporation Act in the external balance, these are not list here.
7. unless insurance joint-stock company para made the information pursuant to § 152 2 and 3 AktG in the external balance, are not list them here.
The sums devoted by the foreign Directorate-General of the domestic establishment as capital under the liabilities item 12, but here are to expel from the domestic branches of foreign VU.
8. under this item shall be disclosed: of mutualities: loss reserve in accordance with § 37 VAG. of public insurance corporation: security reserve.
9 insurance joint-stock company have these items regardless of external card (cf. section 58 para 2a sentence 2 AktG) always here to enter.
10 is situated the balance taking into account the partial use of the annual results, so the items in rows 14-17 11 take the place of items in rows 10 to 13.
The data in rows 10 to 17 12 accounts for to the completion dates, including an actuarial calculation of the DR does not occur, for P/St.
The additional "according to actuarial calculation for the..." applies only to P/St. 13.
These items apply only to non - life and accident-VU.
14. these items apply only to damage - and accident-VU and RVU.
15.
The identification of "liabilities from mortgage" the statement under "Liabilities to credit institutions" (post 9.d, page 5, line 18, column 03) going on, because in the context of the covering invoice the eligible balance sheet values of land, land rights and buildings, including buildings on leased land to the on your liabilities from mortgage must be reduced (see section 1 para 1 No. 14 IO).
16. under this item, all those loans liabilities are to be, which can be associated with not the items "Liabilities to credit institutions" (post 9.d, page 5, line 18, column 03) or "Liabilities from mortgage" (post 9.e, page 5, line 19, column 03). Including existing liabilities Berlin loans made pursuant to § 17 include Berlinförderungsgesetz for the financing of construction operations, unless it has been granted by a non - credit institution.
No. 2: Notes on the form 200 1.
These imply details are only in the separate profit and loss account itself closed insurance business in the type of insurance (accident insurance with contribution repayment) 038.
2. these items only apply itself closed insurance business in the sectors of insurance 01 (life) and 02 (sick).
3. insurance companies that operate the insurance class 02 (sick), or only the insurance branch 01 (live) have to give their entire investment result here. Otherwise, only the technical interest income is to expel.
4. If the transport-VG is billed according to ZJ, are taking up the post of 6 a) expenses for the VF of the ongoing ZJ and taking up the post of 6 b) to expel the expenses for the VF of previous ZJ.
5. these items apply to itself closed insurance business. With regard to the regulatory expenses apply to the insurance business acquired in reinsurance, as far as the expenses arising from their own regulatory activity.
6. this item does not apply to health insurance companies.
The expenses for buy-backs, back guarantee amounts and emission allowances are contrary to the external card (§ 41 RechVersV) to represent separately by the expenses of insurance claims in the profit and loss account.
7. in this post also the emoluments paid to the insurance agent shall be disclosed.
8. this item apply only to itself closed insurance business in insurance class 01 (life).
9. the reinsurance commissions paid for the insurance business acquired in reinsurance as the paid profit-sharing are to point out in this post.
10. this statement applies only to property - / UnfallVU in the form of the mutual Association.
11 insurance companies that operate the insurance class 02 (sick), or only the insurance branch 01 (live) have to give their entire income from investments under the heading 4.
(12 following "other income" are not here, but under item 1) (a) to identify "booked gross contributions": a) inputs from written-off or cancelled contribution claims to policyholders.
b) reduction of the lump-sum allowance to post claims to policyholders.
13 here, also the income from the reversal of special item with partial reserve character are to identify, as far as it concerns not the investments.
The following depreciation are 14 not here, but in the following items to expel: a) become uncollectible premiums receivable on write-downs are policyholders, as well as the increase of the lump-sum allowance to post claims to policyholders from the post 1 a) to depose "booked gross contributions".
(b) the depreciation of capital investments must be considered "Investment result" in determining the item 4 or 17.
(c) the depreciation on the operating and business equipment, as well as on purchase price for the acquisition of all or insurance portfolios of part of and purchased computer software designated under the other intangible assets are to be included in the allocation of the operating expenses to the functional areas.
15. the post captured also the interest allocations to the pension provisions. In contrast to all other expenses for pensions, the interest allocations to the pension provisions not in the function area allocation within the underwriting to include, but in the general part of the profit and loss account under other expenses are leave (cf. section 48 sentence 2 No. 3 RechVersV).
16. this item applies only to domestic branches of foreign VU.
17. this item applies only to P/St to the completion dates, including an actuarial calculation of the DR is not.
From post 26 18 figures are always here to make regardless of the card in the disclosed financial statements.
Under this item are 19 to expel: a) the public service insurance fund the withdrawal of or the setting in the security reserve;
(b) by the mutualities their removal from the or the setting in the loss reserve according to § 37 VAG.
20 regardless of the card of this reserve in the disclosed financial statements always here to specify their removal from this or the setting in this reserve have insurance joint-stock company.
No. 3: Notes on the form 300 1.
This item only applies itself closed insurance business in the sectors of insurance 01 (life) and 02 (sick).
2. insurance companies that operate the insurance class 02 (sick), or only the insurance branch 01 (live) have to give their entire investment result here.
3. If the transport-VG is billed according to ZJ, are taking up the post of 6 a) expenses for the VF of the ongoing ZJ and taking up the post of 6 b) to expel the expenses for the VF of previous ZJ.
4. this item does not apply to health insurance companies.
5. insurance undertakings that operate the insurance class 02 (sick), or only the insurance branch 01 (live) have to give their entire income from investments under the heading 4.
(6 the following "other income" are not here, but under item 1) (a) to identify "booked gross contributions": a) inputs from written-off or cancelled contribution claims to policyholders.
b) reduction of the lump-sum allowance to post claims to policyholders.
7 here, also the income from the reversal of special item with partial reserve character are to identify, as far as it concerns not the investments.
8 you include 48 expenses referred to in RechVersV section.
Following depreciations are not here, but in the following items to expel: a) have become uncollectible premiums receivable on write-downs are policyholders, as well as the increase of the lump-sum allowance to post claims to policyholders from the post 1 a) to depose "booked gross contributions".
(b) the depreciation of capital investments must be considered "Investment result" in determining the item 4 or 17.
(c) the depreciation on the operating and business equipment, on capitalized expenses for the start-up and expansion of business, as well as on purchase price for the acquisition of all or insurance portfolios of part of and purchased computer software designated under the other intangible assets are to be included in the allocation of the operating expenses to the functional areas.
9. this item applies only to P/St to the completion dates, including an actuarial calculation of the DR is not.
10 from post 24 the figures are always here to make regardless of the card in the disclosed financial statements.
11. on P/St "Total accounts" will the completion dates, including an actuarial calculation of the DR does not occur, replace the item "Net result" of the post.
No. 4: Comments on the list of 101 1.
The provisions of RechVersV apply for the allocation to the individual plant types.
2. here, only the balance of arrivals and departures is as assign access or departure during the reporting period.
3rd with the attributions (page 1, line 25, column 03) and depreciation (page 2, line 25, column 02), also the unrealized gains and losses on these investments are to be out.
4. here, not the balance sheet values of investments are at the end of the fiscal year preceding the year to specify, but the opening balance of the year, adjusted for currency changes. That is, the opening balance is expected on the first day of the financial year the value of the currency on the last day of the fiscal year.
5. for the determination of the fair values of the investments, the § § apply 55 and 56 RechVersV according to. Thus determined values contained enabled use claims (in particular made distributions from mutual funds), as well as premiums are therein to deduct, discounts are to be added. The time values determined here may differ to the corrections made by the explanatory notes to the balance sheet.
6. here, the difference between the balance sheet date and time value must be stated.
No. 5: Comments on the list of 103 1.
The investments for the account and risk of holders of life insurance policies, the gross technical provisions in the area of life insurance, if the investment risk is borne by the policyholders, as well as, which shares of the reinsurers on the gross technical provisions and the related payables are not considered.
The balance sheet values of land and land rights are less the mortgage resting on them, reason - and pension liabilities.
Land and land rights, which belong to the assets of the assurance, are in column 02 with their credit values for the backup capacity. If the transfer value is less than the net book value, the difference remaining assets is to expel. If the credit is higher than the net book value, the difference in column 04 as a negative item is to use.
2. the parts of the provision for premium refunds, which accounted for already designated, but not yet allocated to policyholder, include pursuant to § 66 par. 1a No. 4 VAG to the extent of security assets. The parts of the reserve for premium refunds, which do not belong to the minimum extent of security assets, are to take into account when calculating the size of the other restricted assets in life insurance only from 31 December 2012.
3. this item is the sum of the liabilities side of the balance sheet less the liabilities referred to in sub paragraph 1 and minus the liabilities from mortgage, basic and pension debt.
4 to enter the RV shares in the section are in column 04 VAG referred 66 par. 1a technical gross provisions, as far as this no deposits for insurance in section 66 paragraph 6a VAG referred sentence 3 type face.
5. the option assumes, in accordance with article 54, paragraph 5, sentence 4 50 percent of existing at the balance sheet date, due in the last three months of the fiscal year contribution claims from even to depose closed insurance business by the target of the other restricted assets, must is VAG also be diminished the remaining assets to this amount.
6. to the extent that claims from the same insurance relationship are the liabilities and reserves for reinsurance conditions, these are in accordance with article 54, paragraph 5, sentence 5 VAG here to drop off.
7. the total amounts for the individual items in column 01 must match the respective balance sheet values.
8 arrears interest - in this balance sheet item and receivables can column 02 or 03, all other other debts may be used only in column 04.
9 can prepaid insurance services included in this balance sheet item in column 02 or 03, all other other debts may be used only in column 04.
10. in the column 02 the RV shares within the meaning of § 66 are to enter para 6a VAG.
11. this item is the sum of the asset side of the balance sheet less the assets referred to in sub paragraph 1 and minus the liabilities from mortgage, basic and pension debt.
No. 6: Comments on the list of 104 1.
The list represents a simplified proof of 103 (bound and remaining assets). The line 17 of the present list content summarizes the positions of rows 17, 21, 22, 24 and 25 on page 1 of the list of 103. While the RV shares within the meaning of section 66 are here in row 17 to withdraw paragraph 6a VAG. The positions of the lines of 04, 05, 07, 08 and 09 on page 2 of the list of 103 are in another division in the lines 21 to find 23, 24, 25 and 26 of the present list.
2. this proof is to submit: - for obligations in euros, - for the obligations in a currency of a Member State, whose adopted not euro, or of another Contracting Party, as far as applied in this currency assets more than 7 percent of the company assets existing in other currencies would have to be, - for obligations in Swiss francs and U.S. dollars, as far as in this currency assets would need to be created , make up more than 7 percent of the company assets existing in other currencies.
Thereby, the corresponding code in accordance with Annex 1 section B is for marking the currency to use. Information on the liabilities in foreign currency are converted to full euro.
3. the gross technical provisions in the area of life insurance, if the investment risk is borne by the policyholders, as well as the related payables are not considered.
4. these items are taken into account with their total in the proof for the obligations in euros.
5. the parts of the reserve for premium refunds, which accounted for already designated, but not yet allocated to policyholder, are in accordance with section 66 par. 1a No. 4 VAG to the extent of the assets of the assurance. The parts of the reserve for premium refunds, which do not belong to the minimum extent of security assets, are to take into account when calculating the size of the other restricted assets in life insurance only from 31 December 2012.
6 depending on the insurance branch, the credited bonuses contained herein are to be post depots and not withdrawn rebates in column 02.
7. the balance sheet values of land and land rights are less the mortgage resting on them, reason - and pension liabilities.
Land and land rights, which belong to the assets of the assurance, are in column 02 with their credit values for the backup capacity. If the transfer value is less than the net book value, the difference remaining assets is to expel. If the credit is higher than the net book value, the difference in column 04 as a negative item is to use.
8 only shares and other corporate units include to the assets to be assigned here. Fund shares are to expel under item 3.
9. for stocks and shares, which are approved or included in an organised market in several countries on a stock exchange on the official market, each asset can be used only to cover a country's currency. These assets are to be out here.
10. to the extent that obligations of the other restricted assets in the currency of a Member State, whose adopted not the euro, or of another Contracting State are to meet, the covering can be up to 50 percent by assets which are, as far as this to sound business judgment is justified on euro (part No. 7 to Annex C to the VAG). While each asset can be used only to cover a country's currency. These assets are to be out here.
11. the total amounts for the individual items in column 01 must match the respective proportionate balance sheet values.
No. 7: Annotations to the list of 201 1.
The provisions of RechVersV apply for the allocation to the individual plant types.
2. here are also non-realised gains from investments in column 02 and unrealized losses from investments in column 04.
3. the assignment to the ongoing and other income or expenses resulting from page 2. As far as income or expenses of a plant kind not directly assignable to, they are after a suitable wrench on the eligible asset types to divide.
4. due to the repeal of section 247, paragraph 3 German commercial code by the German accounting law modernisation Act is the formation of a special item with partial reserve character will no longer be possible.
5. these items relate to only the unrealized gains or losses on the investments for the account and risk of holders of life insurance policies.
No. 8: Notes on the list 1 below are 202 wholly or partly assign the expenses of the following expense items, namely: a) the expenses of insurance claims.
(b) the expenditures on insurance business;
(c) the expenditure for Administration of investments;
(d) the expenses for other services;
(e) the expenses for the VU as a whole.
2. below are the brokerage commissions paid to brokers, as well as the pension and death plans on the Member or parent companies to be paid proportional remuneration (collection commissions) for the premium collection.
3. below, paid commissions are also at the free field to identify, as far as they relate to the home savings business switched to other companies and other financial services.
4. below the original costs pro rata refunded for the acquired VG, as well as the paid profit participations shall be disclosed.
5. This includes also the royalties paid to the Board of Directors and the voluntary participation of the employer on the social security contributions of the employee.
6. This includes all proportional remuneration of employees in the field, which are subject to income tax and social security.
7. This includes all expenses for retirement benefits for workers as well as for the free insurance agent including the so-called Commission pensions shall be disclosed.
8.
Expenses on temporary employment agencies (staff leasing agencies) and similar facilities for the temporary work, keeping busy the licensed personnel in the respective staffing companies. Do not include the expenses for the provision of services, which is based on a contract for work are here. Similarly, the expenses for the personnel exchanges within the group are here not to give (see note 10).
9 This includes in particular the voluntary social services, such as for example the food subsidies.
10 these are the remuneration paid by the reporting insurance company to other companies for services to expel. These include central administrative expenses attributed to the domestic insurance business, as well as the external costs for the regulation of insurance claims, surrenders, back guarantee amounts and taking payments in the domestic branches of foreign insurance companies. Do not include the total remuneration of the Supervisory Board and the Advisory Board (see note 12).
11 this fall a) amortisation the operating and business equipment, b) depreciation on capitalised costs for the start-up and expansion of business, c) amortisation of other intangible fixed assets reported purchase price for the acquisition of all or insurance portfolios of part of and purchased computer software, d) other depreciation, insofar as they belong not to depreciation of capital investments and to expel under the other expenses are or are to treat the "booked gross premiums" as deductions , e) depreciation and amortization on internally generated intellectual property rights and purchased licences and rights and licenses it.
12 also the total remuneration of the Supervisory Board and the Advisory Board as well as the domestic branches of foreign insurance companies include the central administrative expenses attributed to the domestic insurance business. In addition, this includes external expenditures for the regulation of insurance claims, surrenders, back guarantee amounts and emission allowances. To specify continue to be travel -, space - and advertising and promotion expenses and expenses for Office supplies and computer equipment.
13. There are to specify all workers who had an employment contract at the balance sheet date. If an employee has contracts with several companies, he is only once to capture. Dormant service conditions are not.
14. it is only the employee field to specify.
15 calculation: Sum divided by the applicable regular working week of full-time employees of contractually agreed weekly working hours of all part-time workers. The result is commercial round.
No. 9: Comments on the list of 203 1.
The proof is to submit all insurance companies that have acquired insurance business in reinsurance contracts or given.
Information on individual companies or brokers can be avoided if the relevant insurance business accounts for less than 2 percent of the gross contribution. Each grouped to report about this business.
2nd as the simplified gross underwriting result, the balance of the booked gross contributions on the one hand and the gross commissions is to use the gross claims expenses for GJ-VF and the result of the settlement of the gross-SR assumed from the VJ, on the other.
3. when given in reinsurance and applied contributions, changes from stock acquisitions or charges are each (portfolio posts) to take into account.
Under the technical provisions are 4 only to capture: a) gross provisions for outstanding claims, b) gross aggregate policy reserves, c) gross provisions for outstanding repurchases, return guarantee amounts and emission allowances.
5. accounts receivable are with a plus sign (+), payroll liabilities with a minus sign (-) to provide.
6. the overall balance is as follows: (line 08 + line 09 + line 13)-(line 10 + line 12) +/-line 14.
The resulting balance must be marked according to under point 5.
7. the reinsurance relationships being reported, are to be numbered continuously.
8 the number here to enter, run under the the insurance and reinsurance undertakings or reinsurance brokers (both domestic and foreign) with the BaFin. Reinsurance brokers are only perform when they not have posted the insurance companies bear the insurance risk the reporting insurance company. The numbers for the individual companies and reinsurance broker can be queried with the BaFin, which leads the lists. The number for the business, which referred to in sentence 2 summarized can be reported 1 para 2, is 6000 No. 10: comments on the list of 110 1.
The external surplus/deficit is the sum of the gross expenses for the performance-related contribution refund, the profits run due to a winning community, domination or partial profit transfer agreement and the income after taxes (FB 200 for the whole insurance business, page 3, line 16 plus page 7, lines 03 and 10) less the result of active reinsurance (FB 200 for the assumed reinsurance business , Page 5, line 26).
2. the composition of this item is to explain in a plant. Loans between part stocks are exclusively through other contributions / other withdrawals to book; a netting with the feeder from the profit of the financial year should not be made. The transfer of the interest accumulation in the premium reserve (such as in the pension insurance pension transition) will also be in the way the other feeder / other collection. Is the direct credit is exceptionally financed by removal from the RfB, is to show other removal; the corresponding other underwriting income is in the list of 219, page 5, line 06.
3. the amounts indicate that are expected to refer to the RfB due to the Declaration or due to the design of the procedure to participate in the revaluation reserve in the following fiscal years. It also amounts are taken into account, probably taken from after the end of the following fiscal year as a result of offset or extended periods of Declaration; This installment is to call in a system.
4. here, the final surplus share Fund within the meaning of § 28 paragraph 6 is to specify RechVersV.
5. as a new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act / EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
No. 11: Comments on the list of 111 1.
As new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act / EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
The NW 111 is to present section D with the exception of groups 132 and 140 for each inventory group of new stock in accordance with Appendix 1. For the identification of the group, the corresponding code in the header of the list must be used.
2. the external surplus/deficit is the sum of the gross expenses for the performance-related contribution refund, the profits run due to a winning community, domination or partial profit transfer agreement and the income after taxes (FB 200 for the whole insurance business, page 3, line 16 plus page 7, lines 03 and 10) less the result of active reinsurance (FB 200 for the assumed reinsurance business , Page 5, line 26).
Here is the attributable to the Group part of the external surplus/shortfall to specify (NW 214, line 17 minus line 18).
3.
The composition of this item is to explain in a plant. Loans between part stocks are exclusively through other contributions / other withdrawals to book; a netting with the feeder from the profit of the financial year should not be made. The transfer of the interest accumulation in the premium reserve (such as in the pension insurance pension transition) will also be in the way the other feeder / other collection. Is the direct credit is exceptionally financed by removal from the RfB, is to show other removal; the corresponding other underwriting income is in the list of 219, page 5, line 06.
4. the amounts indicate that are expected to refer to the RfB due to the Declaration or due to the design of the procedure to participate in the revaluation reserve in the following fiscal years. It also amounts are taken into account, probably taken from after the end of the following fiscal year as a result of offset or extended periods of Declaration; This installment is to call in a system.
5. here, the final surplus share Fund within the meaning of § 28 paragraph 6 is to specify RechVersV.
6 here the amounts in column 01 to expel that are accounted for by the minimum participation in the revaluation reserve and on the participation in the revaluation reserve, which goes beyond the minimum contribution. A minimum participation is not provided, 02 column remains empty.
7. If a partial provision is made in the pension insurance for the excess use of form "Income bond" within the RfB (winning Pension Fund), the amount contained in column 01 is here separately.
No. 12: Notes on the proof 112 1.
As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act/EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008. All other contracts are as new fleet.
The NW 112 must be presented for each billing Association of the old stock, as well as for the entire old fleet. The Division of the old stock in settlement associations stems from the overall business plan to be approved by the supervisory authority. The settlement associations be continuously numbered; the entire old fleet receives the number 099. When the first time and after each change of the splitting of the old stock in settlement associations a list with the assignment of settlement associations to the sequential numbers is the supervisory authority to submit. Released numbers are not new to show. The sequence number in the header of the list is to use for marking of the Accounting Association.
2. the external surplus/deficit is the sum of the gross expenses for the performance-related contribution refund, the profits run due to a winning community, domination or partial profit transfer agreement and the income after taxes (FB 200 for the whole insurance business, page 3, line 16 plus page 7, lines 03 and 10) less the result of active reinsurance (FB 200 for the assumed reinsurance business , Page 5, line 26).
Here is the attributable to the Accounting Association part of the external surplus/shortfall to specify (NW 215, line 17 minus line 18).
3. the composition of this item is to explain in a plant. Loans between part stocks are exclusively through other contributions / other withdrawals to book; a netting with the feeder from the profit of the financial year should not be made. The transfer of the interest accumulation in the premium reserve (such as in the pension insurance pension transition) will also be in the way the other feeder / other collection. Is the direct credit is exceptionally financed by removal from the RfB, is to show other removal; the corresponding other underwriting income is in the list of 219, page 5, line 06.
4. the amounts indicate that are expected to refer to the RfB due to the Declaration or due to the design of the procedure to participate in the revaluation reserve in the following fiscal years. It also amounts are taken into account, probably taken from after the end of the following fiscal year as a result of offset or extended periods of Declaration; This installment is to call in a system.
5. here, the final surplus share Fund within the meaning of § 28 paragraph 6 is to specify RechVersV.
6 here the amounts in column 01 to expel that are accounted for by the minimum participation in the revaluation reserve and on the participation in the revaluation reserve, which goes beyond the minimum contribution. A minimum participation is not provided, 02 column remains empty.
7. If a provision of part of is made in the pension insurance in the context of income using form "Income bond" within the RfB (winning Pension Fund), the amount contained in column 01 is here separately.
No. 13: Comments on the list of 210 1.
Co-insurance the number of insurance conditions, the contribution and the sum insured are from each of the participating companies to specify each pro rata.
2. page 1 which is proof to present: a) for the entire branch of insurance life insurance; the code "01" is to use for marking at the bottom of the list in the box "Vz".
(b) for each run type of insurance in accordance with Annex 1 section C; for the identification of the insurance, the four-digit code is at the bottom of the list in the field of "Va" without the leading "0" (for the individual risk insurance, for example, "112").
3. If the holdings include insurance that are subject to price or value changes (E.g. when foreign exchange insurance and insurance policies where the investment risk is borne by the policyholders), this stock is performing at the beginning of the fiscal year with the market value at the end of the preceding financial year as well as at the end of the fiscal year. The arrivals and departures are performing in the 02 and 03 with the market value at the end of the fiscal year.
4. as a redeemed certificates of insurance, all issued certificates of insurance are to identify, as far as their redemption contribution is paid and included in the contributions reported in FB 200. Insurance certificates, which turns out last year when the redeemed have been treated and where in the fiscal year that you were not redeemed (such as when a debit reversal), are to withdraw from the redemptions during the year.
5. below are the increases of the insured sum by direct credit but not capture, the increase in the insured sum by final participation (supplementary death benefit).
6 such as transmission due to change of type of insurance or change of the sum insured or the contribution within the framework of a technical amendment.
7 reenactments are insurance cancelled by surrender, free position and other early departure to depose of the respective positions of the departure, even if the finish of this insurance has already occurred in a previous fiscal year.
8. if rates occur involving marriage, long-term care or other causes before expiration of insurance or payment of agreed contributions, the insured capital will be charged or the fee waived wholly or in part, the corresponding outlets are here to capture.
9 the agreed payment period ends before the expiry of the insurance, only the Elimination of the contribution of number in column 03 has to be considered.
10 this also decreases the sum insured or the contribution fall, provided this has been connected with a repurchase or a partial conversion to a non-contributory insurance sum nor made in the framework of a technical amendment.
11. here are all insurance to specify for which no number contribution to expel is in column 03.
12 as old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act/EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match those of insurance contracts to be assigned to the old fleet, are in the old fleet, insofar as this was already the case on April 12, 2008. All other contracts are as new fleet.
13. in group insurance, the number of insurance conditions is to specify.
14. in insurance, where according to the tariff, the Endowment performance is higher than the death benefit, is the Endowment performance to specify. This also applies to insurance companies with multiple Endowment payments, as far as the sum of future survival benefits is higher than the sum of the death.
Insurance companies with declining insurance sum (E.g. insurance) the rest insured sum is at the beginning and at the end of the fiscal year to specify. The reduction occurred in the fiscal year of the sum of insured is under "Expiry of insurance/payment of contributions".
The 12-fold annuity is to indicate all insurance where the power in the form of a pension is to provide than insurance sum.
If instead of the sum insured, more appropriate measures exist (E.g., the sum of the contributions to be paid a total), this shall be indicated.
15 here is a statistical number contribution, be indicated i.e. the sum of all rates for one year including the rates charges, less any discounts. There are ongoing contributions in variable-height, etc. be recurring contributions for one year risk insurance as "Ongoing contribution".
16. as far as insurance against one-time contribution payment is included in access, the amounts reported in FB booked gross premiums written 200 including post parts for supplementary insurance so here are to specify.
No. 14: Comments on the list of 211 1.
Co-insurance the number of insurance conditions, the contribution and the sum insured are from each of the participating companies to specify each pro rata.
2. the contribution exemption of the home insurance with disability (invalidity) is to consider here as a pension in the amount of the 12fachen annual fee.
3. such as Arbeitsunfähigkeits supplementary insurance.
4. If you insurance, where according to the tariff, the Endowment performance is higher than the death benefit, the Endowment performance to specify. This also applies to insurance companies with multiple Endowment payments, as far as the sum of future survival benefits is higher than the sum of the death.
Insurance companies with declining insurance sum (E.g. insurance) the rest insured sum is at the beginning and at the end of the fiscal year to specify. The reduction occurred in the fiscal year of the sum of insured is under "Expiry of insurance/payment of contributions".
The 12-fold annuity is to indicate all insurance where the power in the form of a pension is to provide than insurance sum.
If instead of the sum insured, more appropriate measures are available (I.e. the sum of the contributions to be paid in total), this shall be indicated.
5. in the case of group insurance, the number of insurance conditions shall be indicated.
6. here is the statistical number contribution, be indicated i.e. the sum of all rates for one year including the rates charges, less any discounts. There are ongoing contributions in variable-height, etc. be recurring contributions for one year risk insurance as "Ongoing contribution".
No. 15: The list of 213 notes 1.
These profit sources are placed well in the way of direct credit amounts as Bill moderate effort to capture.
2. FB 200 for itself closed insurance business, page 3, line of 16 3 FB 200 for the insurance business acquired in reinsurance, page 5, line of 26 4 FB 200 for the whole insurance business, page 7, line 3 plus line 10 plus line of 12 5 FB 200 even closed insurance business, page 1, line 04, column 04. 6 NW 210 for the whole insurance sector life insurance , Line 21, column 02. 7 FB 100, page 4, line 05, 02 plus line 23, column column 03. 8.
As new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act/EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
No. 16: Annotations to the list of 214 1.
As new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act/EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
The NW 214 is to present section D for each inventory group of new stock in accordance with Appendix 1. For the identification of the group, the corresponding code in the header of the list must be used.
The amounts attributable to the each represented part of the stock shall be indicated in lines 18-26.
2. when these profit sources are placed well in the way of direct credit amounts as Bill moderate effort to capture.
3. are in the proof 215 in the line 11 that are not filled in columns 02 and 03 02 and 03 columns also empty.
4. FB 200 even closed insurance business, page 3, line 16. For the groups 132 and 140 is not an amount to give, because they contain no participating contracts and therefore no share of the RfB exists.
5. FB 200 even closed insurance business, page 1, line 04, column 04. 6 NW 210 for the whole insurance sector life insurance, line 21, column 02. 7 FB 100, page 4, line 05, 02 plus line 23, column column 03. No. 17: annotations to the list of 215 1.
As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act / EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008. All other contracts are as new fleet.
The NW 215 must be presented for each billing Association of the old stock, as well as for the entire old fleet. The Division of the old stock in settlement associations stems from the overall business plan to be approved by the supervisory authority. The settlement associations be continuously numbered; the entire old fleet receives the number 099. When the first time and after each change of the splitting of the old stock in settlement associations a list with the assignment of settlement associations to the sequential numbers is the supervisory authority to submit.
Released numbers are not new to show.
The amounts attributable to the each represented part of the stock shall be indicated in lines 18-26.
2. when these profit sources are placed well in the way of direct credit amounts as Bill moderate effort to capture.
3. as far as only the final cost result on the settlement associations split is for the old fleet after a corresponding provision in the overall business plan for the participation, the 02 and 03 columns need not be filled in.
4. FB 200 for itself closed insurance business, page 3, line of 16 5 FB 200 even closed insurance business, page 1, line 04, column 04. 6 NW 210 for the whole insurance sector life insurance, line 21, column 02. 7 FB 100, page 4, line 05, 02 plus line 23, column column 03. No. 18: comments on the proof 216 1 standard posts, Normsparbeiträge and standard risk contributions are with the accounting principles relevant for the calculation of the premium reserve established posts or post parts , where is the standard-risk contribution with the actually risked capital, i.e. taking into account the premium reserve filled where appropriate in accordance with minor number 1 to the list of 217 or during the period due to insufficient accounting principles to determine and is the difference between the standard risk contribution thus determined and the Normzillmerbeitrag of the Normsparbeitrag.
2. including the parts of contribution for the repayment of claims for closing costs paid, invoice terms covered, less the contribution unterschuesse from contracts, which designated under the not yet due claims to policyholders, he calculated standard contribution exceeds the collective contribution referred to in sub paragraph 1.
3. including additional contributions to increased risk and any contingencies, as far as not other sources of earnings taken into account when these are.
4. the distribution of rates charges for the new fleet is to explain if it was not set the supervisory authority to in any other way in a system.
5. If under annual contribution payment and abandonment of the remaining paid rates.
6.
In insurance, where the final rate calculated in the contributions is higher than the business scheduled or the rate fixed by the responsible actuary in accordance with the principles of calculation.
7 exceeds the collective contribution of a contract his standard contribution calculated after under no.1, so the difference is here to point out. This also applies if the contribution surcharges incurred by adjusting the accounting principles during the contract term. In this case, 05 are the standard risk contribution to expel as they arise, if the tariff would originally have been calculated with the new accounting principles from the adjustment in line 04 of Normsparbeitrag and in line.
8. under "Other", only amounts are to capture, whose Ausweis is intended not for other headings. The amounts are to explain in every case of a plant.
9. as new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act/EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
No. 19: the standard contribution calculated in accordance with minor number 1 to the list of 216 comments on the list of 217 1 exceeds the collective contribution, an amount equal to the present value of the contribution unterschuesse obtained by the accounting principles relevant for the calculation of the premium reserve is the premium reserve to feed. This population figure is here. Must the premium reserve is to be populated at run time due to inadequate accounting principles, the relevant amount is not here, but in the line 25.
2. for example, when death of the insured person for insurance on fixed withdrawal date.
3. for conversions in non-contributory insurance is here only the difference between the available capture upright and the required provision.
4. amounts that free have become this, that the provision was premium or not yet due claims to policyholders of the new addition to be activated.
5. under this item, only amounts are to collect, their Ausweis is intended not for other headings. These include in particular population amounts to the premium reserve, which have become necessary during the term of the contract because of inadequate accounting principles, and the change of coverage provisions in the unit-linked insurance according to FB 100, page 4, line 23, column 03 as far as the change through the Fund investment is due to. The post is in any case in a complex to explain and to resolve numerically according to the origin of the amounts.
6 FB 200 for which even closed insurance business, change of gross premium reserve, line 10, page 1 or page 2, line 24, netted alteration not due claims to policyholders, page 1, line 13 tonnes or page 3, line 12 T 7.
As new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act / EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
No. 20: Annotations to the list of 218 1.
The amounts placed in the way of direct credit well are not as Bill moderate effort to capture.
2. is this proof to present: a) for the entire branch of insurance life insurance; the code "01" is to use for marking at the bottom of the list in the box "Vz".
(b) for each type of risk in accordance with Annex 1 section E; for the identification of the risk is to insert in the field "Type of risk" in the three-digit code in the header of the list.
3. as far as regulatory expenses related to the risk closely, so such as expenses for advice at suicide, disability or long-term care and to the question of the breach of pre-contractual obligations, they are here and not under the administrative costs to expel.
Processing results, the processes or experience cases of capital insurance, shall be disclosed in the risk group "Other risk".
4. under this item, only amounts are to collect, their Ausweis is intended not for other headings. Come into question for example, replenishment amounts for the premium reserve (expenses) due to insufficient biometric accounting principles; a later resolution of the population (income) is to capture as others in this list. The post is in any case in a complex to explain and to resolve numerically according to the origin of the amounts.
5. as a new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act / EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
No. 21: Annotations to the list 219 1.
The amounts placed in the way of direct credit well are not as Bill moderate effort to capture.
2. under this item, only amounts are to collect, their Ausweis is intended not for other headings. The post is in any case in a complex to explain and to resolve numerically according to the origin of the amounts.
3. only technical interest rates here to specify that on the premium reserve according to FB 100, page 4, line 05, 02 column accounts for. The change in the aggregate policy reserves for the insurance policies where the investment risk is borne by the policyholders (FB 100, page 4, line 23, column 03), is to identify in row 25, insofar as is due to the change in the revenues and expenses in accordance with list 201, page 1, line 25. Increases in coverage provisions due to a reduction in invoice interest or due to section 341f par. 2 HGB are to designate in line 17.
4. as a new fleet are all contracts to handle that qualify are not as old stock. As old stock, all contracts concluded according to business plans as approved by the supervisory authority are to treat until July 28, 1994 (section 11 c VAG) or within the framework of the transitional provision of article 16 § 2 sentence 2 of the third implementation Act/EEC to the VAG were completed. The insurance contracts concluded after 31 December 1994 and before 1 January 1998, where an unchanged procedures of risk assessment premiums and benefits match the insurance contracts to be assigned to the old stock (intermediate stock), are in the old fleet, insofar as this was already the case on April 12, 2008.
5. as far as regulatory expenses related to the risk closely, so such as expenses for advice at suicide, disability or long-term care and to the question of the breach of pre-contractual obligations, these are not here, but in list 218 assign line 06.
6. the Division on mortality and other risk has to follow the layout in the list of 218.
7 FB 200 even closed insurance business, page 5, line 11 8.
Here only the amounts are to be settled, not to capture when other profit sources are.
9 direct crediting of the year completely or partially taken from the RfB, the income related is here.
No. 22: Comments on the list of 260 1.
The proof is to establish a) for the entire VG itself concluded in Member States or in another Contracting State;
(b) for the even completed VG in each Member State, as well as in any Contracting State;
Here, the corresponding code in accordance with Annex 1 section B is to use for the identification of each Member State and of the entire VG enter the origin of the VG.
Exceed the limit of EUR 500 000 the gross premiums of each establishment, so are all item information. The booked gross contributions across this boundary, so only data on the gross premiums are payments for VF, the change of R for VF and the commissions required.
2.
The here used Roman numerals I to IX correspond to the definition of the insurance branch in annex I of Directive 2002/83/EC of the Council of 5 November 2002 on life insurance, to which refers article 49 of directive.
No. 23: Comments on the list of 261 1.
The proof is to establish a) for the entire VG itself concluded in Member States or in another Contracting State;
(b) for the even completed VG in each Member State, as well as in any Contracting State;
Here, the corresponding code in accordance with Annex 1 section B is to use for the identification of each Member State and of the entire VG enter the origin of the VG.
Exceed the limit of EUR 500 000 the gross premiums in the services business in a single country, so are all item information. The booked gross contributions across this boundary, so only data on the gross premiums are payments for VF, the change of R for VF and the commissions required.
2. used Roman numerals I to IX correspond to the definition of the insurance branch in the annex I of to Directive 2002/83/EC of the Council of 5 November 2002 on life insurance, to which refers article 49 of directive.
No. 24: Comments to the list 1 below are 120 to expel land mostly by Member and parent companies.
2. this amount includes the loans and prepayments on insurance bills.
No. 25: Comments on the list of 121 1.
The proof must be submitted by P/St and death funds to submit only the page 3.
2. the composition of this item is to explain in a plant. Loans between part stocks are exclusively through other contributions / other withdrawals to book; a netting with the feeder from the profit of the financial year should not be made. The transfer of the interest accumulation in the premium reserve (such as in the pension insurance pension transition) will also be in the way the other feeder / other collection. Is the direct credit is exceptionally financed by removal from the RfB, is to show other removal.
3. the amounts indicate that are expected to refer to the RfB due to decision of the supreme body, the Declaration or due to the design of the procedure to participate in the revaluation reserve in the following fiscal years. It also amounts are taken into account, probably taken from after the end of the following fiscal year as a result of offset or extended periods of Declaration; This installment is to call in a system.
4. here are the relevant parts of the final surplus share Fund within the meaning of § 28 specify paragraph 6 RechVersV.
5. participation in revaluation reserves of the fiscal year here to specify. The minimum contribution as well as the additional amount shall be indicated under point (b).
6. as a new fleet are all agreements not to business plans as approved by the supervisory authority to handle.
7. as old stock are all contracts concluded according to business plans as approved by the supervisory authority to handle.
8. other insurance is the insurance on the death certificate, which exceeds the maximum amount of the ordinary funeral expenses referred to in section 159, paragraph 4, of the German insurance contract law, the insurance on the death and endowment or capital insurance on the endowment.
9 burial is the insurance on the death certificate, whose sum does not exceed the maximum amount of the ordinary funeral expenses referred to in section 159, paragraph 4, of the German insurance contract law. Independent insurance contracts are here merely to capture.
No. 26: Comments on the list of 220 1.
The proof must be submitted only by pension funds.
The information on the number refers to the beneficiaries natural persons. Are for a person more insurance has been, it is only once to capture (as candidates and/or retirees). The same applies for the acquisition by persons as a start or finish.
2. for example, reactivation, reinstatement.
3. It notes the lines 16 to 26 apply to the inventory at the end of the business year in line 14 4.
Here is the number of scheme members to specify for which no payment of contributions is to expect more.
5. the number of people (candidates or retirees) here to specify, which Versicherungen are completely or partially back insured.
6 the number of contenders here to indicate, that have an entitlement to invalidity and survivor's benefits in addition to the entitlement to pensions.
7 here is the number of the candidates to specify having only an entitlement to disability care in addition to the entitlement to pensions.
8 the number of contenders here to give, having only an entitlement to survivor's pension in addition to the entitlement to pensions.
9 the number of contenders here to give, having only an entitlement to pensions.
10 the number of contenders here to specify, for the insurance companies exist, where the investment risk is borne not by the insurer.
11 the number of contenders with entitlement to a pension in the Altersversorgungsfall here to enter.
12 here is the number of candidates eligible for a capital performance in the Altersversorgungsfall to specify.
13 here the number of people (candidates or retirees) is to specify, for the contracts do not exist according to the business plans approved by the authority.
14 the number of people (candidates or retirees) here to specify, for the contracts are to business plans as approved by the supervisory authority.
15 for example, reinstatement and increase the pension.
Each on the inventory at the end of the fiscal year in row 15-17 to engage 16 of notices of rows 17 to 20 apply the amount arising as a future permanent obligation (according to the calculation of the DR) is here.
18 of them notices of rows 17 to 19 relate to the inventory at the end of the fiscal year in row 15 No. 27: notes to the list of 221 1.
The proof must be submitted by all death funds.
Pension funds, the list is only to submit, if they have entered into legally independent Sterbegeldversicherungen, representing no survivor benefit of pension insurance.
2. for example, boost the insurance sum by participation.
3. it notices the lines 18 to 21 refer to the inventory at the end of the business year in line 16 4.
As new fleet are all agreements not to business plans as approved by the supervisory authority to handle.
5. as old stock are all contracts concluded according to business plans as approved by the supervisory authority to handle.
6. when death counter: Sterbegeldversicherungen and the capital insurance on the death and survival.
At pension fund: Only the legally-independent Sterbegeldversicherungen.
Burial is the insurance on the death certificate, whose sum does not exceed the maximum amount of the ordinary funeral expenses referred to in section 159, paragraph 4, of the German insurance contract law.
7. when pension funds invalidity and survivor's benefits do not belong to the supplementary insurance.
No. 28: Annotations to the list of 222 1.
The proof must be submitted by P/St and death funds to submit only the page 3.
Contributions is to turn off on the premiums.
2. here are the contributions for insurance companies to designate, where the investment risk is borne not by the insurer.
3. as a new fleet are all agreements not to business plans as approved by the supervisory authority to handle.
4. as old stock are all contracts concluded according to business plans as approved by the supervisory authority to handle.
5. other insurance is the insurance on the death certificate, which exceeds the maximum amount of the ordinary funeral expenses referred to in section 159, paragraph 4, of the German insurance contract law, the insurance on the death and endowment or capital insurance on the endowment.
6 funeral is the insurance on the death certificate, whose sum does not exceed the maximum amount set by the BaFin of ordinary funeral expenses referred to in section 159, paragraph 4, of the German insurance contract law. Independent insurance contracts are here merely to capture.
7 accident and other supplementary insurance.
Pension funds invalidity and survivor's benefits do not include the supplementary insurance.
The distribution of the main and supplementary insurance contributions can be made in the alternative on the basis of statistical breakdowns.
No. 29: Annotations to the list of 265 1.
This proof shall be provided by pension funds: a) for the entire insurance business operated in the Member - or in another Contracting State;
(b) for the operated business in each Member - as well as in any Contracting State;
Here, the corresponding code in accordance with Annex 1 section B is to use for the identification of the respective Member States or contracting party and of the entire VG enter the origin of the VG.
2. including the provision for outstanding repurchases, return guarantee amounts and emission allowances.
No. 30: Comments on the list of 130
The proportion of the health insurer on the "community of private insurance companies for the implementation of the long-term care insurance after the PflegeVG of 26 May 1994 for the members of the postal civil service health insurance and the health insurance of federal railway officials (GPV)" is together with the compulsory insurance of the care to point out. This is true for the stock movement (proof 230), as well as for profit decomposition (contributions 231 to 238).
No. 31: Annotations to the list of 230 1.
In a plant, caused by increased contributions in the year more contributions to specify are here in addition. To determine of the additional contributions are to reproduce the post increases with the number of the remaining months of the fiscal year resulting from the exact time of change and as a total for all affected tariffs. Here are the rates to groups to summarize that they match the proof with the kinds of insurance according to the column layout. In addition, it is informed to note: each group the time of adjustment.
2. below are to capture pure wage increases and collective bargaining issues.
3. under this item, movements are to collect, their accounting treatment is not in another heading. The incoming in this post are to explain in detail in a plant.
4. in rows 21-26 of page 1, insurance for one time fee are not to take into account. Of the insurance business, accounting for direct acquisition costs (lines 21 to 23), indicated in month nominal amounts in euro. Under the "insurance business" also caused as a result of amendments to the contract conclusion cost insurance business is to capture new business.
5. a comprehensive health insurance is to associate aid insurance then and only then, if this is obvious or the General Hospital services are covered up to maximum of 50 per cent. If an exact mapping is not possible without great technical effort, individual rates of aid insurance (with refunds over 50 percent) can be recorded in line 23 entitled ' non-aid beneficiaries '.
6. a comprehensive health insurance is then and only then for a person, when also the General Hospital services are insured for this person at the company and it is not at the General Hospital services ensuring differential costs GKV performance. All other sickness cost insurance companies are 'other' in the column.
Unless an independent outpatient and inpatient disease cost full insurance Krankenhaustagegeldversicherungen combinations contain, is to divide the premium on page 2 column 01 and 03, and to capture the person on page 6 in column 01, as well as in column 03.
7 dependent supplementary insurance (those which cannot be made without main plan) are to gather together with the main insurance and not to include on pages 5 to 7.
8 here are insurance types to collect, their accounting treatment is not in another heading. The incoming in this post are to explain in detail in a plant.
9 here are also the independent part of insurance that each fully cover the outpatient or inpatient disease cost risk, to expel.
10. here are the sick pay insurance companies to capture.
11. in establishing the proof is to note that additions/changes to January 1 of the year the inventory at the beginning of the financial year are included, but are recorded under additions/changes during the fiscal year. Under issues/changes also layoffs as at 31 December of the previous year does not, however, collected the resignations as at 31 December of the financial year, so that the latter yet as of the fiscal year are counted with. This is the opening balance for a fiscal year equals the closing stock of the previous year.
12. in column 01 of page 5 is a person who is insured in several types of insurance, to count only once. The insured persons are excluded from aid transfer, international, remaining debt and sickness insurance.
No. 32: Note to the list of 231 this position also includes the relevant pool surplus of care insurance.
No. 33: The proof of 237 notes 1.
This position also includes the relevant pool surplus of care insurance.
2. surcharges in the option to finance the difference between the average contribution in the statutory health insurance and the required monthly fee in the standard rates.
3. payments from the respective pool.
4. payments made to the respective pool.
No. 34: Annotations to the list of 262 1.
The proof is to establish a) for the entire VG itself concluded in Member States or in another Contracting State;
(b) for the even completed VG in each Member State, as well as in any Contracting State;
Here, the corresponding code in accordance with Annex 1 section B is to use for the identification of each Member State and of the entire VG enter the origin of the VG.
Exceed the gross premiums of individual establishment or in the services business in a single country the limit of EUR 500 000 are to provide information for all items. The gross premiums across this boundary, there are indications only at the post are 1, 3, and 6.a) required.
2. This is just to make the branch business in the 01 and 02.
No. 35: Annotations to the list of 330 1.
A comprehensive health insurance is then, and only then for a person, if also the General Hospital services are insured for this person at the company and it is not at the General Hospital services ensuring differential costs GKV performance. Unless an independent outpatient and inpatient disease cost full insurance Krankenhaustagegeldversicherungen combinations contain, these are always assign column 03.
2. dependent supplementary insurance (those which cannot be made without main plan) are to gather together with the main insurance, so not to count.
3. here are insurance types to collect, their accounting treatment is not in another heading. The incoming in this post are to explain in detail in a plant.
4. here are the independent part of insurances, which each fully cover the outpatient or inpatient disease cost risk, to expel.
No. 36: Annotations to the list of 240 1.
The proof is to establish a) for every ft of direct VG is to set up a separate underwriting profit and loss, as well as the sum of the Vz and VA, in the separate actuarial profit or loss for the other non-life insurance (29 ft) or the other property insurance (28 ft); shown grouped together
(b) for motor insurance and other power trip insurance, provided for these VA/summary of VA a separate underwriting income statement; was established
(c) for the entire itself completed VG.
2. here are the quantities and the inventory contribution of contracts cancelled in the course of the fiscal year to specify where the cancelled even within the first year of insurance after conclusion of the contract prior to the second main maturity. Under paragraph 7 shall apply mutatis mutandis.
3. inventory reductions are a minus sign to specify inventory increases with a plus sign. It is only a balance on any list, if the insurance portfolio has changed in the year under review and this fact not already under the heading 1 b) "real additions in the year under review" (line 04) or 1 c) "real disposals in the year under review" (row 05) has been entered.
4. the information is only for the Vz/VA with the key figures 04, make 051, 055, 05 and 08. Even completed the information for the entire business are just to enter the values resulting from the addition of the above VZ (sum of VZ 04, 05 and 08).
5. the sums insured are only for the Vz with the key figures 08 to give 13 and 14. Under paragraph 4 sentence 2 shall apply accordingly.
6. here are reinsurance contracts to capture where the financing function for the assignor in the foreground stands and is the transfer of underwriting risk to the reinsurer of subordinate importance.
7. the insurance contracts with an ad-hoc coverage are not to be considered. For the transport insurance, the information are eliminated, unless the contract quantities can be specified completely. Group and collective insurance is the number of insured risks to specify. Combined insurance, the insurance contract in each of the Vz in the bundling and VA is to count once. Insurance contracts from the leadership equity and investment business are independent of the subscribed share by capturing insurance companies as a contract to count.
8 contracts list, which when the assignor a legal right to a refund occurs in any later than the period reported here. In addition, contracts, for which an experience account is held or as such as derivatives, which include financial instruments, are.
No. 37: Annotations to the list of 241 1.
The proof must be presented for following VA (assuming, for the Vz to which they belong, a proof is 240 to submit):
in the General accident insurance for 1 accident insurance with contribution repayment in the liability insurance for the 2. personal liability insurance 3 business and professional liability insurance fire insurance for the 4th insurance industry credit insurance for the 5th deposit insurance 6 credit insurance.
For VA booked gross contributions of no more than 125 000 euros the proof does not need to be created, if it is possible the information only with a disproportionate effort.
2. here are the quantities and the inventory contribution of contracts cancelled in the course of the fiscal year to specify where the cancelled even within the first year of insurance after conclusion of the contract prior to the second main maturity.
3. inventory reductions are a minus sign to specify inventory increases with a plus sign.
4. these data are only for following VA to make: 1. operational and professional indemnity insurance 2. insurance industry.
5. the insurance contracts with an ad-hoc coverage are not to be considered. Group and collective insurance is the number of insured risks to specify. Combined insurance, the insurance contract in each of the Vz in the bundling and VA is to count once.
Insurance contracts from the leadership equity and investment business are independent of the subscribed share by capturing insurance companies as a contract to count.
6. the insured sum shall be indicated only for the insurance industry.
No. 38: Annotations to the list of 242 1.
The proof is to establish a) for every ft of direct VG is to set up a separate underwriting profit and loss, as well as the sum of the Vz and VA, in the separate actuarial profit or loss for the other non-life insurance (29 ft) or the other property insurance (28 ft); shown grouped together
(b) for motor insurance and other power trip insurance as a whole, unless a separate underwriting profit; established for these VA
(c) for the entire itself completed VG.
2. for the transport insurance, the information are eliminated, unless the claims can be specified completely. The number of VJ insurance cases that are not settled at the end of the year under review in the line 22 is 17 only from the balance of the piece numbers from line 11 minus line when the number of unknown at the end of the year under review IBNR in the row has changed 21 due to a reassessment, but as net 10 and line 12 resulting from line.
3. resurgent claims (damages, which were considered done, be resumed later but due to new, claim increasing issues additional claims of the claimant or change in the legal situation in the fiscal year) to line 14 or 8, line 19 in the flattened in the fiscal year and still unsettled last year insurance cases depending on the assignment either as well-known insurance cases (post 1 b) 5.,) or as known Spätschaden (item 1 b) 6. , Row 15 or 9, line 20) and unsettled last year insurance cases in the post 1 b) 10 recorded "outstanding VJ-VF as a whole" (line 22).
The well-known IBNR (line 20) captures also the reported in the fiscal year, still unsettled insurance claims of last year.
4. the initial allocation of the VF the two groups - single-weighted VF or group / lump-sum reviewed VF - must be maintained always, i.e. even if groups from a / flat-rated VF is a single-valued VF.
5. the part of gross loss reserve for IBNR (SSR) is vintage wise, which means to settle after years of damage attack. Claims included in the SSR are even in subsequent years in this SR of part of to leave, even though now out of the unknown, a well-known insurance case has become.
6. unless the transport-VG is billed according to ZJ, the settlement here is from the VJ of acquired part of gross SR for the previous underwriting years to represent.
7 after clearing contributions received during the year under review (without any deduction of brokerage fees and commissions) for previous damage vintage/childish here to specify.
8. If the transport-VG is billed according to ZJ, you are here to specify gross SR for the VF of the ongoing ZJ.
9 increases are the VJ-SR due to currency exchange rate changes with a plus sign to indicate reductions due to exchange rate changes with a minus sign.
10. If claims are convicted in the pensions DR, to booking to amounts in the lines of 13 are to capture 14 or 16 as a positive payments and in the line of 15 as negative payments. In line 18, payments received from subrogation are to use salvage and sharing agreements, which are entered in the GJ RPT receivables at the end of the previous year: "enabled" flattened VF.
11. the processing result for the individual damage vintage arises from the deduction of amounts in columns 02 and 03 in column 01 applies under number 13 record 2.
12. the settlement results in lines 13 to 19, column 04 are as follows: rows 13 to 19, each column 01 plus / minus line 13 to 19, each column 02 minus line 13 to 19, each column 03 and less lines 03-09, each column 01 are processing profits with a plus sign, specify processing losses with a minus sign. Especially in the handling of RPT claims is sure that in line 18 column 04 the resulting calculated sign is entered.
13. for motor insurance and civil liability insurance, the distribution on 12 VJ is to perform for the insurance on each 6 VJ and for the other FT/VA on 4 VJ. If the transport-VG is billed according to ZJ, eliminates the information.
The data for the entire itself completed VG, the values for the FT are not include transport, if the transport-VG is settled after years of drawing.
14 in the handling of gross-SR assumed from the previous year for the individual damage vintage (page 3) the even older damage vintage may not be included in the specifications for the oldest loss year (12th last year in liability insurance and insurance, 6 last year in legal expenses insurance and 4 last year in all other classes of insurance).
15 here you are in the conversion from the acquired last year, on currency-denominated gross SR resulting foreign exchange gains and losses accordingly to take into account. This also applies to changes in discharge or transfer of stock.
16. the processing result for the individual damage vintage arises from the deduction of amounts in columns 02 and 03 in column 01 applies under number 13 record 2.
The information for the individual loss year must contain the processing of pension premium reserve.
17. here, the foreign VG is to identify, as far as it is treated as a foreign branch business not in terms of accounting. (In particular a belong to this other foreign VG) co-insurance business abroad, b) the correspondence-VG (conclusion of a contract of insurance with a UN, who has his habitual residence abroad, correspondence without the intervention of a mediator).
18. the gross underwriting result emerges from the form 200, page 3, line 17 19.
As a simplified gross underwriting result, the balance of the booked gross contributions on the one hand and the gross commissions is to use the gross claims expenses for GJ-VF and the result of the settlement of the gross-SR assumed from the previous year. The result of the settlement of the gross-SR assumed from the previous year need not be taken into account, as long as it is ascertainable only with a disproportionate effort. Under point 13 sentence 2 shall apply accordingly.
No. 39: Annotations to the list of 243 1.
The proof must be presented for following VA (assuming, for the Vz, they belong to the a list is 242 to submit): in the liability insurance for the 1st private insurance 2. business and professional liability insurance fire insurance for the 3rd fire industrial insurance in credit insurance for the 4th deposit insurance 5. credit insurance.
For VA booked gross contributions of no more than 125 000 euros the proof does not need to be created, if it is possible the information only with a disproportionate effort.
2. these figures are only for following VA to make: 1. operational and professional indemnity insurance 2. insurance industry.
No. 40: Annotations to the list 1 below are 244 29.1.01-29.1.99 in accordance with Annex 1 section C to combine all types of insurance with the key figures and expel each in one lump sum.
2. this item is the same in section 51 para 4 No. 1 letter f defined RechVersV reinsurance balance.
No. 41: The proof of 246 notes 1.
These include the sea -, Lake - and river - goods insurance, the aviation goods insurance, as well as the country goods insurance without the animal - and other goods insurance.
2. as other goods insurance, also the travel Commons and the container insurance are to expel.
3.
If the transport liability insurance and the sea -, Lake - and river liability insurance in the insurance branch transport insurance and liability insurance are not covered in the insurance branch, because they operate like the transport insurance and - as usual - after years of damage attack is settled in the transport insurance, are taken into account these types of insurance 19, 20 and 21 when the data in the rows.
4. the figures for the individual VA of insurance booked gross contributions of no more than 125 000 euro can collect items 1 f), 1 j) and 1st round) with be recorded unless it is possible this information only with a disproportionate effort.
5. unless the transport-VG is settled after years of drawing, the gross costs for the claims of the current drawing year are here to expel.
6. the data are eliminated, unless the transport-VG is not settled after years of drawing.
7. the income and expenses in the year under review are to provide separately for the individual underwriting years. The other gross VBA are divided in the ratio of gross premiums shown in lines 04 and 13. There are negative Nachverrechnungs posts as positive contributions to handle.
No. 42: Annotations to the list of 250 1.
The proof is to establish a) for every ft of the VG assumed reinsurance, for which a separate underwriting income statement has been drawn up, as well as the sums of the Vz, which grouped together; designated in the separate technical statement of income for the other non-life insurance (29 ft) and the other non-life insurance (28 ft)
b) VG is applied in the entire back cover.
2. here are reinsurance contracts to capture where the financing function for the assignor in the foreground stands and is the transfer of underwriting risk to the reinsurer of subordinate importance.
3. after clearing contributions received during the year under review (without any deduction of brokerage fees and commissions) for previous damage vintage/childish here to specify.
4. contracts list, which when the assignor a legal right to a refund occurs in any later than the period reported here. In addition, contracts, for which an experience account is held or as such as derivatives, which include financial instruments, are.
No. 43: Annotations to the list of 251 1.
The investments for the account and risk of holders of life insurance policies, the gross technical provisions in the area of life insurance, if the investment risk of the policyholders is worn, as well as, listed shares of reinsurance undertakings on the gross technical provisions and the related payables are not considered as far as the reinsurance companies in this business are involved.
Deposits retained on assumed reinsurance business are to deport on page 2 under the heading "Investments".
2. this item is the sum of the liabilities side of the balance sheet less the liabilities referred to in sub paragraph 1 and minus the liabilities from mortgage, basic and pension debt.
3. deposits can be used only in the amount of liabilities corresponding values face them after retrocession.
4. subject to the lower numbers, the totals for the various items in column 01 to the respective balance sheet values must match 1, 3 and 7.
5 arrears interest - in this balance sheet item and receivables can column 02, all other other debts may be used only in column 04.
6 can prepaid insurance services in this balance sheet item included in column 02, all other other assets may be used only in column 04.
7. this item is the sum of the asset side of the balance sheet less the assets referred to in sub paragraph 1 and minus the liabilities from mortgage, basic and pension debt.
No. 44: Annotations to the list of 252 1.
The proof is to establish a) for every ft of the VG assumed reinsurance, for which a separate underwriting income statement has been drawn up, as well as the sums of the Vz, which grouped together are expelled, in the separate technical statement of income for the other non-life insurance (29 ft) and the other non-life insurance (28 ft) b) for the entire VG assumed reinsurance.
For the life insurance sector, page 3 2 accounts for the information.
Here are reinsurance contracts to capture where the financing function for the assignor in the foreground stands and is the transfer of underwriting risk to the reinsurer of subordinate importance.
3. contracts list, which when the assignor a legal right to a refund occurs in any later than the period reported here. In addition, contracts, for which an experience account is held or as such as derivatives, which include financial instruments, are.
4. the initial allocation of the VF for the part of gross SR for IBNR is retained as far as possible, i.e., even if an unknown is a known Spätschaden.
5. such reinforcements are here to record not already in a) or b) are included. These are such as lump-sum reinforcements for certain large loss events, special allocations from the general store or other additional reserves and insufficient or missing items of before insurers.
6. unless for ZJ is settled, the settlement is here to represent from the VJ of acquired part of gross SR for the previous underwriting years.
7 after clearing contributions received during the year under review (without any deduction of brokerage fees and commissions) for previous damage vintage/childish here to specify. There are only the contributions taken into account, which objectively justify a cleanup of the processing result, does not include at least restart recovery awards or only belatedly received contributions.
8. unless for ZJ is settled, you are here to specify gross SR for the VF of the ongoing ZJ.
9. the value is to clean up damage reserve tickets.
10 increases are the VJ-SR due to currency exchange rate changes with a plus sign to indicate reductions due to exchange rate changes with a minus sign.
11. the value is to clean up damage reserve exits.
12. the settlement results in lines 14 to 18 of the column 04 are as follows: 01 column lines 14 to 18 each plus/minus same row in column 02, minus the same row in column 03, minus the corresponding row of column 01 lines 04-08 are processing profits with a plus sign, specify processing losses with a minus sign.
13. for motor insurance and civil liability insurance, the distribution on 12 VJ is to perform for the other FT on 4 VJ. The assignment on individual damage vintage only at disproportionate time and effort is possible, due to lack or insufficient information provided by the previous insurer the coding can be done according to reasonable commercial principles. If the data are not to damage vintage, but after years of drawing available, the distribution is to undertake after the latter.
The value to specify this year and the previous insurance years cumulatively is oldest reportable year for the individual vz.
14 here are in the conversion of the units acquired from the previous year on currency-denominated gross SR resulting foreign exchange gains and losses accordingly to take into account. This also applies to changes in discharge or transfer of stock.
15. the run-off result for the individual damage vintage arises through the deduction of amounts in columns 02 and 03 in column 01 no. 45: annotations to the list of 263 1.
The proof is to establish a) for the entire VG itself concluded in Member States or in another Contracting State;
(b) for the even completed VG in each Member State, as well as in any Contracting State;
Here, the corresponding code in accordance with Annex 1 section B is to use for the identification of each Member State and of the entire VG enter the origin of the VG.
Exceed the gross premiums of each establishment to the limit of 125 000 euro, so are all item information. The gross premiums across this boundary, there are indications only at the post are 1, 3, and 6.a) required.
2. the here used designations for the insurance branches / groups correspond to which article 44 para 2 of Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance (except life insurance) and amending Directives 73/239/EEC and 88/357/EEC (third directive insurance) used definition.
In particular are summarized under insurance branches following the insurance branches/groups listed in the list or type in accordance with Annex 1 section C with the stated figures: a) accident/disease: VZ 02 and 03 b) motor vehicle insurance: VA 051 c) other motor transport insurance: VA 052 and 053 d) fire and other damage to property: VZ 08 to 18 and 21 e) Lake, transport- and aircraft : VZ 06, 19, 25, and VA 04.8.3 f) liability: VZ 04 without VA 04.5, 04.8.1 and 04.8.3 g) credit/surety: VZ 20 h) other VZ: VZ 07, 23, 24 and 29 No. 46: annotations to the list of 264 1.
The proof is to establish a) for the entire VG itself concluded in Member States or in another Contracting State;
(b) for the even completed VG in each Member State, as well as in any Contracting State;
Here, the corresponding code in accordance with Annex 1 section B is to use for the identification of each Member State and of the entire VG enter the origin of the VG.
Exceed the limit of 125 000 euro the gross premiums in the services business in a single country, so are all item information. Concerns the gross premiums across this boundary, so are data only in the items 1, 3 and 6 a) required.
2. the here used designations for the insurance branches / groups correspond to which article 44 para 2 of Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance (except life insurance) and amending Directives 73/239/EEC and 88/357/EEC (third directive insurance) used definition.
In particular are summarized under insurance branches following the insurance branches/groups listed in the list or type in accordance with Annex 1 section C with the stated figures: a) accident/disease: VZ 02 and 03 b) motor vehicle insurance: VA 051 c) other motor transport insurance: VA 052 and 053 d) fire and other damage to property: VZ 08 to 18 and 21 e) maritime, transport and aircraft : VZ 06, 19, 25, and VA 04.8.3 f) liability: VZ 04 without VA 04.5, 04.8.1 and 04.8.3 g) credit/surety: VZ 20 h) other VZ: VZ 07, 23, 24 and 29 No. 47: annotations to the list of 342 1.
The proof is to establish a) for every ft of self of completed VG is to set up a separate underwriting profit and loss statement, and the sum of the Vz and VA, in the separate actuarial profit or loss for the other non-life insurance (29 ft) and the other non-life insurance (28 ft); shown summarized
even closed for the entire b) VG.
2. the initial allocation of the VF the two groups - single-weighted VF or group / flat-rated VF - must always be maintained, i.e. even if a groups / flat-rated VF is a single-valued VF.
3. unless the transport-VG is billed according to ZJ, the settlement here is from the VJ of acquired part of gross SR for the previous underwriting years to represent.
4. after clearing contributions received during the year under review (without any deduction of brokerage fees and commissions) for previous damage vintage/childish here to specify.
5. unless the transport-VG is billed according to ZJ, you are here to specify gross SR for the VF of the ongoing ZJ.
6 increases are the VJ-SR due to currency exchange rate changes with a plus sign to indicate reductions due to exchange rate changes with a minus sign.
7. If claims are convicted in the pensions DR, to Booker to amounts in the lines of 13 are to capture 14 or 16 as a positive payments and in the line of 15 as negative payments. In line 18, payments received from subrogation are to use salvage and sharing agreements, which are entered in the GJ RPT receivables at the end of the previous year: "enabled" flattened VF.
8. the processing results in lines 13 to 19, column 04 are as follows: rows 13 to 19, each column 01 plus / minus line 13 to 19, each column 02 minus line 13 to 19, each column 03 and less lines 03-09, each column 01 are processing profits with a plus sign, specify processing losses with a minus sign. Especially in the handling of RPT claims is sure that in line 18 column 04 the resulting calculated sign is entered.
No. 48: Annotations to the list of 601 1.
In the field "Reporting period" for individual dates from the closing date of the financial statements to specify independently the following ratios are: a) to 31 March: 1 b) June 30: 2 c) to 30 September: 3 d) are cumulative values to enter to the 31 December: 4 in all data fields, i.e. the statistically rolling numbers or the amounts accrued on your account until the end of the quarter can be used.
2. the information should include all costs which have arisen in the company; including the expenses incurred in the provision of services.
No. 49: Annotations to the list of 602 1.
In the field "Reporting period" for individual dates from the closing date of the financial statements to specify independently the following ratios are: a) to 31 March: 1 b) June 30: 2 c) to 30 September: 3 d) are cumulative values to enter to the 31 December: 4 in all data fields, i.e. the statistically rolling numbers or the amounts accrued on your account until the end of the quarter can be used.
2. the information on the number refers to the beneficiaries natural persons. Are for a person more insurance has been, it is only once to capture (as candidates and/or retirees).
3. the number of people (candidates or retirees) is to specify, for the contracts do not exist according to the business plans approved by the authority.
4. here is to specify the number of people (candidates or retirees), for the contracts concluded according to business plans as approved by the supervisory authority.
5. including the payments for buy-backs, back guarantee amounts and emission allowances.
6. the information should include all costs which have arisen in the company; including the expenses incurred in the provision of services.
No. 50: Notes for the list of 603 1.
In the field "Reporting period" for individual dates from the closing date of the financial statements to specify independently the following ratios are: a) to 31 March: 1 b) June 30: 2 c) to 30 September: 3 d) are cumulative values to enter to the 31 December: 4 in all data fields, i.e. the statistically rolling numbers or the amounts accrued on your account until the end of the quarter can be used.
2. ad-hoc insurance shown in the proof of insurance against one time amount (line 20) 230 (such as short-term health) are here not to include.
To proceed from a calculated average number of insured persons is without precise determination of the number of insured individuals for family policies.
3. under the access, also approaches to 1 January of the financial year are recorded in lines 03 and 04. Layoffs at the end of the report room are counted as stock (lines 06 and 07).
The distinction is analogous to the corresponding items of the list of 230 to make each line 04, i.e. without reclassification and births.
4. to take into account also the year insurance against one time amount (such as short-term health).
5. in lines 03 and 06 of the column 01 is a person who is insured in several types of insurance, to count only once. The insured persons are excluded from aid transfer, international, remaining debt and sickness insurance.
A person who has completed a comprehensive health insurance as well as other insurance like life insurance, is both to capture both in column 02 and 03 column, column 01 to count only once. The total inventory (column 01) is generally smaller than the sums of the respective columns 02 to 04. 6.
Only the comprehensive health insurance should be recorded in column 02. Such is for a person if and only if for this person at the company, also the General Hospital services are insured and it is not at the General Hospital services ensuring differential costs GKV performance.
7 here the Summenversicherungen and which are not column 02 to collect disease cost insurance companies to consider.
If a person has completed several "other insurance", this person in column 03 is to count only once. A comparison with the list of 230 is not possible, since this person must be measured in multiple columns if necessary. The end is typically smaller than the specified closing stock in column 01 no. 51 in column 03: comments on the list of 604 1.
In the field "Reporting period" for individual dates from the closing date of the financial statements to specify independently the following ratios are: a) to 31 March: 1 b) June 30: 2 c) to 30 September: 3 d) are cumulative values to enter to the 31 December: 4 in all data fields, i.e. the statistically rolling numbers or the amounts accrued on your account until the end of the quarter can be used.
2. from the non - life and accident insurance company, only information about the completed even VG are to make. Re-insurance companies have to submit the proof alone for the VG assumed reinsurance. For them, the data in the rows of 02, 04 and 05 and 11, 13 and 14 account for 3.
If the entire itself completed VG (VZ.-kz. 30) or the information for these VZ in the corresponding column are all business acquired from a reinsurance undertaking from a composed ft referred to as a result, to repeat.
4.
Re-insurance companies have to specify here the year already booked amounts from the duties of ceding companies and more during the year booked contracted or result-related provisions.
5. the information should include all costs which have arisen in the company; including the expenses incurred in the provision of services. Also paid reinsurance commissions are here.
Section B directory of abbreviations used in the forms, contributions and comments para paragraph AK final cost German Stock Corporation Act AktG AP balance items AUSRV of foreign reinsurers B gross/gross, i.e. including the relating to the insurance business in reinsurance amounts BaFin Federal Agency for financial services supervision BBÜ gross unearned premium reserves BBE gross premium income BE posts BR rebates BÜ unearned premium BWR valuation reserves or respectively DL Service (s) DR cover default EDP electronic data processing EK equity FB form FY fiscal year (s) that's) statutory health insurance statutory health insurance income statement profit and loss account HGB German commercial code inl.
Domestic KA investments KVU medical insurance company LV LVU life insurance company life insurance minimum BWR minimum participation on revaluation reserves N NET/NET, i.e. less attributable to the insurance business in reinsurance amounts NL Niederlassung(en) number number NV Nachverrechnung(en) NW proof PB test letter P / St pension and death plans R Rückstellung(en) RAP accruals RdV provisions for impending losses Reg No. register number RechVersV regulation on the accounting of insurance companies RfB reserve for premium refunds RPT claims of subrogation claims , Salvage and RV reinsurance RVU reinsurance company p. s.a.VG-sharing agreement itself completed insurance self Fu. VG itself completed insurance SP. column of SR provision for unsettled claims T instalment UBR accident insurance with contribution repayment assumed VG assumed reinsurance business V insurance VA Versicherungsart(en) VBA expenses operating VF VG insurance business insurance claims VAG insurance supervisory law cf. compare VJ Vorjahr(e, es) UN policyholders VS insurance certificate VZ insurance zweige Z. row ZJ drawing annual section C editing of form-based explanations, as well as the explanations for pattern 1 General the bound form explanatory notes under forms and data in accordance with paragraphs 2 14, 19, and 22 are either to save on an electronic data carrier or to fill in paper forms.
2. electronic media as electronic data carriers are to use floppy disks. When collecting data on floppy disks, and for submitting them to the Federal Agency, the "principles for the implementation of regular data submissions to the federal supervisory Office for insurance (data transmission principles - Überleitungs)" must be observed.
3. paper forms 3.1 form types 3.1.1 forms and data on paper forms are recorded in the Federal agency with a scripture reading system. You are only on the prescribed forms of single typewritten or - after examination by the Federal Agency (see TZ. 3.2.2.1) - on FanFold Paper to create computerized printers.
3.1.2 are the individual pages of the form to complete forms or data to put together.
3.1.3. the multiple copies of individual forms can be created either through registration procedure with the typewriter or a photocopier. The copies may not exceed the format of individual forms and are consequently to curtail; they can be reduced but also to the DIN A4 format.
Multiple copies of the continuous forms are to create multiple output of the print list.
3.1.4 of the forms and contributions is a copy as proof of data acquisition. For this purpose, the original form is always to use (no copies or photocopies). This copy is the text part of the perforation to separate and only the submit data part. The part of the data cannot be folded or mechanically damaged. This also applies to the use of continuous forms. The multiple copies of these forms and data provided as proof of acquisition, the body part must not be removed in mind.
3.2. use of form types 3.2.1 OrderForm 3.2.1.1 for the completion of the single are all common typewriter fonts with a pitch of 10 characters per inch. BaFin will reject unsuitable writing types. In cases of doubt is a prior agreement with BaFin through submission of test documents to carry out.
3.2.1.2 in the typewriter is a black ribbon with sufficient contrast value to insert. The adjustment of the typewriter is to make 'Name of the VU' in the header line, because this line is not automatically captured.
3.2.2 continuous paper for computer printers 3.2.2.1 in the blank of the paper is to transfer the image of the respective single form by printing program. The data fields must be issued coincident with the single form. Row and column texts must not be altered in content, they can be abbreviated however with the approval of BaFin in an appropriate way, if the full term is technically not possible. The operation characters printed in the data of the single form in some places with blind color (+,-, =, (),)