Regulation on the reporting of insurance undertakings to the Bundesanstalt für Finanzdienstleistungsaufsicht

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

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Regulation on the reporting of insurance companies vis-à-vis the Federal Financial Supervisory Authority (Insurance Reporting Regulation-BerVersV)

Unofficial table of contents

BerVersV

Date of completion: 29.03.2006

Full quote:

" Insurance Reporting-Regulation of 29 March 2006 (BGBl. 622), as last amended by Article 1 of the Regulation of 16 December 2013 (BGBl I). 4353).

Status:	Last 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 details, please refer to the menu under Notes

Footnote

(+ + + Text certificate: 12.4.2006 + + +) 
  
(+ + + For application cf.  § 26 + + +)

Unofficial table of contents

Input formula

Pursuant to Section 55a (1) and (2) and Section 106 (2) sentence 4 of the Insurance Supervision Act, as amended by the Notice of 17 December 1992 (BGBl. 2), § 55a (1) last amended by Article 3 (7) (a) of the Law of 22 April 2002 (BGBl). 1310), § 106 (2) sentence 4 as amended by Article 4 (19) (b) of the Law of 24 June 1994 (BGBl. 1377), in conjunction with § 1 of the Regulation on the transfer of jurisdiction to issue legal regulations pursuant to Section 55a (1) of the Insurance Supervision Act to the Federal Supervisory Office for the Insurance Act of 10 July 1986 (BGBl. 1094), the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht) in consultation with the supervisory authorities of the Länder and after consulting the Insurance Advisory Board in accordance with Section 55a (2) of the Insurance Supervision Act: Unofficial table of contents

Content Summary

		First section
	Internal annual report for the Supervisory Authority
§ 1			Internal annual report
		First subsection
	Balance sheet and profit and loss accounts
§ 2			Form sheets for balance sheet and profit and loss account
§ 3			Profit and loss account of life and health insurance undertakings
§ 4			Profit and loss account of the damage and accident insurance undertakings
§ 5			Profit and loss account in special cases
§ 6			Profit and loss account of reinsurance undertakings
§ 7			Profit and loss account of pension funds
§ 8			Details of the form submission, including time-limits
		Second subsection
	Form-bound explanations
§ 9			Form-bound explanations of all insurance undertakings
§ 10			Additional form-bound explanations of life assurance undertakings
§ 11			Additional form-bound explanations of the pension funds and the death penalty
§ 12			Additional form-bound explanations of the health insurance undertakings
§ 13			Additional form-bound explanations of the damage and accident insurance undertakings
§ 14			Additional form-bound explanations of reinsurance undertakings
§ 15			Deadlines for submission
		Third Subsection
	Other accounting documents
§ 16			Accounting documents of all insurance undertakings
§ 17			Actuarial opinions of the pension and death breeds
		Fourth subsection
	Supplementary provision for the internal annual report of foreign insurance undertakings
§ 18			Annual report of foreign insurance companies
		Second section
	Internal quarterly interim report for the Supervisory Authority
§ 19			Quarterly interim reports by special insurance undertakings
§ 20			Details of submission
		Third Section
	Easier access for smaller clubs
Section 21			Demarcation characteristics of certain smaller clubs
Section 22			Facilitation measures for certain smaller clubs
		Fourth Section
	Definition of the insurance branch and technical questions
Section 23			Key figures and definition of the insurance branch
§ 24			Technique for the creation and application of forms and remittances
		Fifth Section
	Irregularities
Section 25			Irregularities
		Sixth Section
	Transitional and final provisions
Section 26			Transitional provisions
§ 27			Entry into force, repeal

First section
Internal annual report for the Supervisory Authority

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§ 1 Internal annual report

(1) Insurance undertakings subject to supervision by the Bundesanstalt für Finanzdienstleistungsaufsicht (supervisory authority) shall submit an internal annual report to the supervisory authority, which shall be based on the following: Accounting documents shall be composed of:

1.: Balance sheet and profit and loss accounts with the content in accordance with § § 2 to 7 within the time limits of § 8 para. 1, 2 or 3 sentence 1,
2.: form-bound explanations with the content in accordance with § § 9 to 14 within the time limits of § 15,
3.: other accounting documents in accordance with § § 16 and 17 within the time limits specified therein; and
4.: Supplementary documents with the contents according to § 18 within the time limits specified therein.

(2) This Regulation shall not apply to mutual insurance associations which are exempted from day-to-day supervision in accordance with Section 157a of the Insurance Supervision Act.

First subsection
Balance sheet and profit and loss accounts

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§ 2 Form for balance sheet and profit and loss account

Insurance undertakings within the meaning of Article 1 (1) of the Insurance Supervision Act shall draw up their balance sheets and profit and loss accounts in relation to the supervisory authority in accordance with the forms in which they are based, namely:

1.: the balance sheets according to Form 100;
2.: the profit and loss accounts for the entire insurance business according to Form 200.

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§ 3 Profit and loss account of the life and health insurance companies

(1) Life and health insurance undertakings shall, in addition, draw up separate insurance-related profit and loss accounts in accordance with Form 200, and

1.

up to and including page 5, line 26

a): for the entire self-contained insurance business,
b): for the whole of the insurance business covered by the recover;

2.

up to and including page 3, line 17

a): for the entire domestic and the foreign insurance business itself, which is self-contained in the course of the provision of services in accordance with Article 13a (2) of the Insurance Supervision Act,
b): for the entire insurance business, which has been self-contained by branches abroad,
c): in each case for the insurance business completed by an establishment in another Member State or State Party itself.

Section 4 Profit and loss account of the damage and accident insurance undertakings

(1) Damage and accident insurance undertakings shall, in addition, draw up separate insurance-related profit and loss accounts in accordance with Form 200, and

1.

up to and including page 5, line 26

a)

for the entire self-contained insurance business,

b)

for the following classes of self-concluded insurance business

aa): accident insurance,
bb): liability insurance,
cc): Aeronautics and space liability insurance,
dd): Motor insurance,
ee): Fire insurance,
ff): Related household insurance,
gg): Related residential housing insurance,
hh): transport insurance,
ii): aviation insurance,
jj): credit and security insurance,
kk): legal protection insurance,
b): Benefit insurance,
mm): Other non-life insurance,

c)

for the self-contained

aa): Motor vehicle liability insurance,
bb): Other road safety insurance,

d)

for the entire insurance business covered by recover,

e)

for each of the classes referred to in point (b) and the insurance branches of life assurance and sickness insurance of the insurance business covered by the cover;

2.

Up to and including page 5, line 26, for the self-contained and re-covered Other property insurance;

3.

up to and including page 3, line 17

a): for the whole of the domestic self-contained insurance business,
b): for the entire foreign self-contained insurance business,
c): in each case for the insurance business completed by an establishment in another Member State or State Party itself,
d): for the insurance business taken into account by domestic pre-insurers in recover,
e): for the insurance business acquired by foreign pre-insurers in recover,
f): for the self-concluded accident insurance with repayment of contributions.

The separate technical profit and loss accounts as set out in the first sentence shall be eliminated in so far as they are established in accordance with the insurance business in question. (2) The separate technical profit and loss accounts for the self-completed insurance business referred to in the first sentence of paragraph 1 (1) (b) and (e) and (e) and (2) may be omitted, provided that the gross premiums written by the individual insurance branch are not more than 125,000 It does not amount to one of the three largest contributors Insurance branches of the insurance undertaking. In this case, they shall be included in the respective insurance profit and loss account for the "other non-life insurance" referred to in Annex 1, Section C, measure 29. The first sentence shall apply in accordance with the separate technical profit and loss accounts as referred to in the first sentence of paragraph 1 (1) (c) and (3) (c) and (3) (3). All the insurance undertakings shall include all the insurance undertakings. Insurance undertakings operating in the self-concluded insurance business one or more of the classes of insurance listed in Appendix 1, Section C, under Figures 03 to 25 and 29. Unofficial table of contents

§ 5 Profit and loss account in special cases

(1) Life insurance companies which also operate the self-concluded General Accident Insurance also have a separate insurance-related profit and loss account according to Form 200 for this insurance branch. including page 5, line 26. (2) Damage and accident insurance undertakings which also operate the self-concluded health insurance business shall have a separate profit and loss account for this class of insurance. Form 200 to page 5, line 26 inclusive. Unofficial table of contents

Section 6 Profit and loss account of reinsurance undertakings

Reinsurance undertakings shall, in addition, draw up separate insurance-related profit and loss accounts in accordance with Form 200, and

1.

for the entire insurance business covered by domestic pre-insurers in cover up to and including page 3, line 17,

2.

for the entire insurance business covered by foreign pre-insurers in cover up to and including page 3, line 17,

3.

for the following classes of insurance

a): life insurance,
b): accident insurance,
c): health insurance,
d): liability insurance,
e): Aeronautics and space liability insurance,
f): Motor insurance,
g): Fire insurance,
h): transport insurance,
i): aviation insurance,
j): credit and security insurance,
k): Other non-life insurance

up to and including page 5, line 26,

4.

for the insurance branch Other property insurance up to and including page 5, line 26.

In the case of "Other non-life insurance" (measure 29), the results of the insurance branches "legal protection insurance" and "mutual benefit insurance" are also to be shown. In the case of "Other property insurance" (measure 28), the results of the insurance branches "Affiliated Household Insurance" and "Associated Housing Insurance" are also to be identified. The separate technical profit and loss accounts as set out in the first sentence of the first sentence shall be deleted, in so far as they are established on the basis of the insurance business operated. Section 4 (2) shall apply accordingly. Unofficial table of contents

Section 7 Profit and loss account of pension funds

(1) Pensionskassen also have to draw up separate insurance-related profit and loss accounts according to Form 200, up to and including page 3, line 17

1.: for the entire domestic insurance business,
2.: for the entire foreign insurance business,
3.: in each case for the insurance business completed in a Member State or a State Party.

(2) § 3 (2) shall apply accordingly. Unofficial table of contents

Section 8 Details of the form, including time-limits

(1) The forms 100 and 200 according to § § 2 to 7 shall be submitted to the supervisory authority in duplicate in each case not later than five months after the end of the financial year. (2) For life and health insurance companies, pension and insurance companies, The period of one month is extended by the term of the term of office and the insurance undertaking, provided that they have a consolidated financial statements and a group management report for the last year of the consolidated financial year. (3) For reinsurance undertakings, as well as for insurance and accident insurance undertakings, the Gross premiums written in cover of the insurance business taken in recover exceed the gross premiums written in the insurance business itself, the period referred to in paragraph 1 shall be extended by six months, provided that the Closing date of 31 December. This does not apply to companies which make their annual accounts within the time limit to be observed for first-time insurance companies pursuant to Section 341a (1) of the Commercial Code. (4) In addition, the supervisory authority shall, in addition to the relevant standard forms 100 and 200, be returned to the supervisory authority in duplicate in each case after the determination.

Second subsection
Form-bound explanations

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§ 9 Form-bound explanations of all insurance undertakings

(1) All insurance undertakings shall draw up the following form-bound explanations:

1.: Development of the capital investments in accordance with reference 101,
2.: Tied and remaining assets in accordance with reference 103,
3.: Congruent cover in accordance with reference 104,
4.: Income from the capital investments and expenses for the capital investments in accordance with reference 201,
5.: the breakdown by type of expenditure shown in certain items of expenditure on the profit and loss account by type of expenditure as referred to in reference 202,
6.: Details of the insurance business carried out and the insurance business carried out in accordance with refoulement 203.

(2) Pensions and death breeds which are smaller associations within the meaning of § 53 (1) sentence 1 of the Insurance Supervision Act, have to prepare the form-bound explanations pursuant to paragraph 1 (2) and (3) only for financial years at the closing date of the financial statements the cover provision shall be based on a new actuarial calculation. (3) For reinsurance undertakings, the form-bound explanations referred to in paragraph 1 (2) and (3) shall be deleted. Unofficial table of contents

§ 10 Additional form-bound explanations of life assurance undertakings

In addition, life insurance companies shall draw up the following form-bound explanations:

1.: the movement of the provision for repayment of contributions as referred to in remittantions 110 to 112,
2.: Movement of the stock of life insurance in accordance with remittantions 210 and 211,
3.: Composition of the gross contributions booked in accordance with reference 212,
4.: Breakdown of the gross result by sources of results in accordance with the references 213 to 219,
5.: Details of the self-contained establishment business separately for each Member State and State Party in accordance with reference 260,
6.: Details of the self-concluded service business separately for each Member State and State Party pursuant to Directive 261.

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§ 11 Additional form-bound explanations of the pension funds and the death penalty

Pension funds also have the following form-bound explanations:

1.: capital investments in the case of member and carrier companies as well as claims on and liabilities to member and carrier companies as referred to in reference 120,
2.: Movement of the reserve for the performantsdependent contribution restitution in accordance with reference 121,
3.: Movement of the stock of persons entitled to benefit (pension insurance and other capital insurance) in accordance with the provisions of Directive 220,
4.: Movement of the stock of death and supplementary insurance in accordance with reference 221,
5.: contributions, contributions from the provision for the performance-based repayment of contributions, reinsurance contributions and the cover provision in accordance with reference 222,
6.: Information on the foreign business separately for each Member State and a Contracting State pursuant to Rejection 265.

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§ 12 Additional form-bound explanations of the health insurance companies

(1) In addition, health insurance companies shall draw up the following form-bound explanations:

1.: the movement of the return for the refund of the contribution referred to in reference 130,
2.: Movement of the stock of health insurance in accordance with reference 230,
3.: Breakdown of the gross result according to result sources according to references 231 to 238,
4.: Information on the self-contained establishment and service business separately for each Member State and State Party in accordance with reference 262.

(2) For health insurance companies which are smaller associations within the meaning of § 53 (1) sentence 1 of the Insurance Supervision Act and whose booked gross premiums in the previous financial year did not exceed three million euros, the explanatory notes referred to in paragraph 1 (3) shall be deleted. Unofficial table of contents

§ 13 Additional form-bound explanations of the damage and accident insurance companies

(1) Damage and accident insurance companies must also draw up the following form-bound explanations:

1.: Movement of the stock and reinsurance of individual insurance branches of the self-concluded insurance business as referred to in Rejection 240;
2.: Movement of the stock of individual insurance types of the self-concluded domestic insurance business as referred to in reference 241,
3.: information on the insurance cases, provisions and expenses of the self-contained insurance business as referred to in refoulement 242,
4.: information on certain types of insurance of the domestic insurance business itself, as referred to in refoulement 243,
5.: Information on other non-life insurance in accordance with reference 244,
6.: information on the self-contained transport insurance business as referred to in reference 246;
7.: information on the individual technical profit and loss accounts of the insurance business taken into account in accordance with refoulement 250,
8.: Details of the self-concluded establishment business separately for each Member State and State Party pursuant to reference 263,
9.: Details of the self-concluded service business separately for each Member State and a Contracting State in accordance with the reference 264.

(2) Damage and accident insurance undertakings which also operate the self-concluded health insurance business shall, in addition, submit the form-bound explanations in accordance with § 12 for this insurance branch. If the health insurance business is operated exclusively in the manner of non-life insurance, the form-bound explanations pursuant to Article 12 (1) (1) and (3) shall be deleted. Unofficial table of contents

Section 14 Additional form-bound explanations of reinsurance undertakings

Reinsurance undertakings shall also have the following formal explanations to be drawn up:

1.: information on the cover of the technical liabilities as referred to in reference 251,
2.: Information on the contributions and the composition of the provision for unpaid insurance claims of the insurance business taken into account in accordance with refoulement 252.

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Section 15 Deadlines for submission

(1) The form-bound explanations according to § § 9 to 14 shall be submitted to the supervisory authority in duplicate in each case.

1.

no later than five months after the end of the financial year

a): , of all insurance undertakings, remittantions 101, 103, 104, 201, 202 and 203,
b): of the life assurance undertakings, the remittantions 210 to 212 and 260 and 261,
c): of the health insurance undertakings 230 and 262,
d): the claims 240, 241, 263 and 264 by the injury and accident insurance undertakings,
e): the reinsurance undertakings referred to in the Directive 251;

2.

no later than six months after the end of the financial year from the pension and death penalty payments, the remittantions 120, 220, 221, 222 and 265;

3.

no later than seven months after the end of the financial year

a): by the life assurance undertakings, the remittantions 110 to 112 and 213 to 219,
b): The Pensions and Death Penalty 121,
c): by the health insurance companies, the remittantions 130, 231 to 238,
d): the claims 242, 243, 244, 246 and 250 by the injury and accident insurance undertakings,
e): the reinsurance undertakings shall be referred to by the reinsurance undertaking 252.

(2) For reinsurance undertakings, the same period of prepayment as for first-time insurance undertakings shall apply, provided that the annual financial statements within the time limit to be observed by first-class insurance undertakings pursuant to Section 341a (1) of the Commercial Code ; otherwise, the time limits referred to in paragraph 1 shall be extended by six months, provided that the closing date is 31 December.

Third Subsection
Other accounting documents

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Section 16 accounting documents of all insurance undertakings

(1) All insurance undertakings shall submit the following other accounting documents:

1.

Immediately after the drawing up, the documents referred to in Article 55 (2) of the Insurance Supervision Act, together with the confirmations prescribed in Section 11a (3) No. 2 sentence 1, Section 12 (3) No. 2, § 73 of the Insurance Supervision Act, in double copy;

2.

Immediately after the determination in duplicate

a)

the annual report, at least consisting of:

aa): the documents referred to in Article 55 (2), first sentence, of the Insurance Supervision Act, accompanied by the endorsement or endorsement of his or her failure pursuant to Section 322 of the Commercial Code;
bb): the proposal of the Executive Board for the use of the balance sheet profit pursuant to Section 170 (2) of the German Stock Corporation Act,
cc): the report of the Supervisory Board to the Annual General Meeting or to that meeting of the highest representative pursuant to Section 171 (2) of the German Stock Corporation Act, including the decisions of the Executive Board and the Supervisory Board pursuant to § 172 sentence 2 of the German Stock Corporation Act Stock law as well as the reports and statements on the results of the audits pursuant to § 314 (2) and (3) of the German Stock Corporation Act,

b)

the report of the auditor with the comments of the Executive Board and the Supervisory Board, signed by hand, in accordance with § 59 sentence 1 of the Insurance Supervision Act,

c)

the report of the auditor on the report of the Executive Board on relations with related undertakings in accordance with Section 313 (2) to (5) of the German Stock Corporation Act;

3.

immediately after the general meeting or the corresponding assembly of the supreme representation

a): the final annual report referred to in point 2 (a), in the form in which it was submitted to the general meeting or to that meeting of the supreme representation, in a four-way copy,
b): the consolidated financial statements and the group management report in accordance with § 341i and § 341j of the Commercial Code, in four-fold copies,
c): the report of the auditor on the audit of the consolidated financial statements and the group management report in accordance with § 341k of the Commercial Code in a simple manner.

(2) A copy of the annual report referred to in paragraph 1 (3) (a) shall be made by the Management Board, actuary of the controller, provided that it has to issue an actuarial confirmation, and by the trustee for the security signed by hand. The report of the Supervisory Board or of the corresponding institution shall also be signed in writing in this document. Unofficial table of contents

Section 17 Insurance mathematical opinions of the pension funds and the death penalty

At the latest seven months after the end of the financial year in duplicate, the pension fund and the death treasury have additionally issued an actuarial report on the influence of the main sources of profit and loss on the balance sheet result and to submit the essential actuarial assumptions underlying the calculation of technical provisions. In the case of pension funds, which are smaller clubs within the meaning of § 53 (1) sentence 1 of the Insurance Supervision Act, the opinion shall be submitted at least at the closing date of each third financial year.

Fourth subsection
Supplementary provision for the internal annual report of foreign insurance undertakings

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Section 18 Annual report of foreign insurance companies

(1) Foreign insurance companies which require the German insurance supervisory authority to operate the primary or reinsurance business shall have an internal company for the business of the establishment of the supervisory authority. § § 5 (1), § § 6, 7, 9 (3), § 14 and § 16 (1) Nos. 2 and 3 and Section 2 as well as § § 19 to 22 do not apply to branches of primary insurance companies. § 5 (1), § § 7, 16 (1) (2) and (3) and (2) as well as § § 19 to 22 shall not apply to the branches of reinsurance companies. Section 16 (1) (1) shall apply with the following conditions:

1.: Immediately after completion of the audit by the auditor, no later than seven months after the end of the financial year, the auditor's report shall be in duplicate and the final annual report of the auditor shall be in To submit four copies of the supervisory authority.
2.: In the drawing up of the annual accounts, where there are separate reinsurance contracts for the business of the establishment, the amounts of the amounts to be covered by the insurance business in respect of the insurance business in respect of all the items under consideration are: Subheading and information to be taken into account. In so far as the reinsurance contracts have been concluded by the Directorate-General of the foreign insurance undertaking for the whole of the insurance business, in addition to the proportion of the business of the establishment concerned, the Reinsurance proceeds and expenses in the balance sheet shall take account at least of the pro-rata reinsurance shares in the technical provisions.

(3) In addition, the foreign insurance companies, with the exception of those referred to in § 110d (1) of the Insurance Supervision Act, have to submit for the entire insurance business:

1.

the annual report published in the host country

a): in duplicate, no later than seven months after the end of the financial year; with the consent of the supervisory authority, a later submission may be made if the time limit cannot be met on the basis of provisions in the host country,
b): translated in German in quadruple copies no later than nine months after the end of the financial year;

2.

the report submitted to the supervisory authority in the country of office in a simple manner no later than nine months after the end of the financial year.

Second section
Internal quarterly interim report for the Supervisory Authority

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§ 19 Quarterly interim reports by special insurance undertakings

(1) Life assurance undertakings shall submit the quarterly data in accordance with reference 601. (2) Pensionskassen shall submit the quarterly data in accordance with reference 602. (3) Health insurance undertakings shall have the following information: submit quarterly data as referred to in reference 603. (4) Damage and accident insurance undertakings as well as reinsurance undertakings shall submit the quarterly data as referred to in reference 604. Unofficial table of contents

Section 20 Details of submission

The quarterly interim reports referred to in § 19 shall be submitted to the supervisory authority in duplicate at the latest by the end of the month following the quarter in question.

Third Section
Easier access for smaller clubs

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Section 21 The demarcation characteristics of certain smaller clubs

For certain smaller clubs within the meaning of § 53 (1) sentence 1 of the Insurance Supervision Act, which are subject to supervision by the Bundesanstalt für Finanzdienstleistungsaufsicht (Bundesanstalt für Finanzdienstleistungsaufsicht), facilitation measures are to be made easier, for example:

1.: Pensionskassen, whose gross contributions in the previous financial year did not exceed three million euros or their balance sheet total on the closing date of the previous financial year 30 million euros, with the exception of the pension funds, which non-regulated pension funds within the meaning of Article 118b (3) of the Insurance Supervision Act, and the pension funds, which submit separate profit and loss accounts in accordance with § 7,
2.: Deplores, the gross contributions of which did not exceed EUR 1 million in the previous financial year, or whose balance sheet total did not exceed ten million euros on the closing date of the previous financial year,
3.: Health insurance companies whose gross contributions did not exceed one million euros in the previous financial year,
4.: Damage and accident insurance companies whose gross premiums in the previous financial year did not exceed one million euros.

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Section 22 Facilitating measures for certain smaller clubs

§ § 2, 4 (1) (b) and (2), the latter insofar as it relates to the insurance business itself concluded, § § 8, 9 (1) and (2), § 11 No. 1 to 5, § 12 para. 1 No. 1 and 2, § 13 (1) no. 1, 3 and 5, § 15 (1), § 16 (1) No. 1, 2, 3 (a) and (2), § 17 and § § 23 to 25, with the following conditions:

1.: The profit and loss accounts shall be drawn up in accordance with Form 300 instead of Form 200; the insurance and accident insurance companies in accordance with Section 21 (4) shall additionally have separate insurance-related profit and loss accounts in each case, in accordance with Form 300 up to and including page 3, line 23, for each branch of the self-concluded insurance business referred to in Article 4 (1) (b) and (2), provided that the gross premiums written by the individual insurance branch are more than EUR 125,000, or it is one of the three the company's largest classes of insurance.
2.: The movement of the stock of health insurance is to be presented in accordance with reference 330 instead of the reference 230.
3.: The information on the provisions of the self-concluded insurance business shall be made in accordance with the provisions of reference 342 instead of the reference 242.

Fourth Section
Definition of the insurance branch and technical questions

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§ 23 Measures and definition of the insurance branch

(1) The key figures to be used on the forms and the remittances shall be those laid down in Annex 1, Sections A to E. (2) As insurance branches within the meaning of this Regulation, the insurance referred to in Section C of Appendix 1 shall apply as such with metrics 01 to 29. In this case, the insurance business which is self-contained and the insurance business carried out in the insurance business taken into account in each case represent separate insurance branches. The insurance types and subtypes of the classes of insurance are marked by three-digit and multi-digit indicators. The insurance branches 09, 10, 11, 12, 15, 16, 17, 18, 21 and 23 operated by damage and accident insurance companies are grouped together as "Other property insurance" under the measure 28. The summary of all insurance branches operated by the damage and accident insurance undertakings shall have the measure 30. Unofficial table of contents

§ 24 Technology of the drawing up and application of forms and remittances

(1) When applying the forms and remittantes, the comments and abbreviations resulting from Annex 2, Sections A and B, must be taken into account. (2) In the preparation of the forms and remittantes, Annex 2, Section C, must be taken into account.

Fifth Section
Irregularities

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§ 25 Administrative Offences

Contrary to the provisions of Section 144 (1), first sentence, point 5 of the Insurance Supervision Act, who acts as a member of the Executive Board, as the principal representative (Section 106 (3) of the Insurance Supervision Act) or as a liquidator of a Insurance undertaking

1.: Contrary to Article 1 (1), an internal annual report shall not be submitted, not correct, not fully or in good time, or
2.: Contrary to § 19, a quarter-year indication is not provided, not correct, not complete or not in good time.

Sixth Section
Transitional and final provisions

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Section 26 Transitional provisions

(1) Insofar as this Regulation provides insurance undertakings with specific reporting for their activities in the States Parties to the Agreement on the European Economic Area, as amended by the Protocol of Adaptation of 17 March 1993 (BGBl. 1294), which do not belong to the European Community, this applies only in so far as the Federal Ministry of Finance is responsible for the State in question pursuant to Article 16 (3) (3) of the Third Implementation Act (VAG) (2) The provisions of this Regulation shall apply for the first time in respect of the financial year commencing after 31 December 2004. In relation to the quarterly remittantions in accordance with § 19, they shall only apply for the following financial year. (3) The provisions of this Regulation in the version in force as of 4 May 2010 shall be for the first time for the following year after 31 December 2009 (4) Form 100 with the amendments made by Article 1 (2) of the Second Regulation amending the Insurance Reporting Regulation of 23 December 2011 (BGBl. 3135) shall be applied for the first time in respect of the financial year commencing after 31 December 2010. Unofficial table of contents

Section 27 Entry into force, repeal of existing law

This Regulation shall enter into force on the day following the date of delivery. Unofficial table of contents

Appendix 1

(Fundstelle: BGBl. I 2006, 630-647;
with regard to of the individual amendments. Footnote)

Section A
The forms of insurance business and the indicators to be used for this purpose

1)	self-contained	-gross
2)	Insurance	-in revelation
3)	Business	-net

4)	in revelation	-gross
5)	Nomme	-in revelation
6)	Insurance business	-net

7)	Total	-gross
8)	Insurance	-in revelation
9)	Business	-net

Section B
The regional origin of the insurance business and the measures to be used for this purpose

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	Malta
60	Cyprus
61	Romania
62	Bulgaria
63	Croatia

70	Europe
71	European Community (EC)
72	European Economic Area (EEA)
73	Member States of the Economic and Monetary Union (EMU)

81	US

99	Foreign insurance business (total)

00	Total insurance business

Section C
The Summary of Insurance Types of Insurance branches (Vz) and the measures to be used for this purpose (Kz)

Vz-Kz	Name of insurance	Sparten number lt. Annex to the VAG
01	Vz: Life insurance	19; 20; 21; 22; 23; 24
01.1	Individual insurance (not covered by supplementary insurance) with a surplus holding in which the investment risk is borne by the insurance undertaking	19; 20
01.1.1	Capital-forming life insurance (including property-forming life insurance) with a predominant death-case character	19; 20
01.1.2	Risk insurance	19
01.1.3	Capital-forming life insurance with a predominant life-case character	19
01.1.4	Occupational disability insurance	19
01.1.5	Nursing pension insurance	19
01.1.6	Other and non-affiliated individual insurance (including marriage and birth insurance), but without other life insurance	19; 20
01.1.7	Capital-forming life insurance with a predominant life-case character according to § 1 AltZertG	19
01.2	Collective insurance (not including supplementary insurance) with bonuses in which the investment risk is borne by the insurance undertaking	19; 20
01.2.1	Capital insurance with a predominant death-case character (without key figures 01.2.2 and 01.2.3)	19
01.2.2	Construction savings risk insurance	19
01.2.3	Residual School Insurance	19
01.2.4	Other and non-structured collective insurance (including marriage and birth insurance), but excluding other life insurance	19; 20
01.2.5	Capital-forming life insurance with a predominant life-case character according to § 1 AltZertG	19
01.3	Supplementary insurance (including those for collective insurance)	19
01.3.1	Supplementary accident insurance	19
01.3.2	Occupational invalidity (invalidity)-supplementary insurance	19
01.3.3	Risk and time supplementary insurance	19
01.3.4	Investor-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 assurance in which the investment risk is borne by the policyholder	21
01.4.2	Life assurance without excess participation, in which the investment risk is borne by the insurance undertaking	19; 20
01.4.3	Tontin stores	22
01.4.4	Capitalization operations	23
01.4.5	Life insurance, in which the investment risk is borne by the policyholder, according to § 1 AltZertG	21
01.5	Management of supply services	24
02	Vz: Health Insurance	2a, b
02.1	Individual medical expenses insurance (outpatient and inpatient)	2b.
02.1.1	Individual medical expenses insurance (outpatient and inpatient) substitutive	2b.
02.1.2	Individual medical expenses insurance (outpatient and inpatient) not substitutive according to the type of life insurance	2b.
02.1.3	Individual medical expenses insurance (outpatient and inpatient) according to the type of non-life insurance	2b.
02.2	self-employed individual health insurance (outpatient)	2b.
02.2.1	self-employed individual health insurance (outpatient) substitutive	2b.
02.2.2	self-employed individual health insurance (outpatient) not substitutive by type of life insurance	2b.
02.2.3	self-employed individual health insurance (outpatient) in the form of non-life insurance	2b.
02.3	self-employed individual health insurance (stationary)	2b.
02.3.1	self-employed individual health insurance (stationary) substitutive	2b.
02.3.2	self-employed individual health insurance (stationary) not substitutive by type of life insurance	2b.
02.3.3	self-employed individual health insurance (stationary) in the form of non-life insurance	2b.
02.4	Individual health insurance	2a
02.4.1	Sickness benefit insurance (without key figures 02.4.4 and 02.4.5) substitutive	2a
02.4.2	Sickness allowance insurance (without figures 02.4.4 and 02.4.5) not substitutive in the manner of life insurance	2a
02.4.3	Sickness allowance insurance (excluding figures 02.4.4 and 02.4.5) in the manner of non-life insurance	2a
02.4.4	Payroll insurance	2a
02.4.5	Residual School Insurance	2a
02.5	self-employed individual hospital monetary insurance	2a
02.5.1	self-employed individual hospital monetary insurance substitutive	2a
02.5.2	self-employed individual health insurance not substitutive by type of life insurance	2a
02.5.3	self-employed individual health insurance in the form of non-life insurance	2a
02.6	other independent individual partial insurance	2a, b
02.6.1	self-employed dental care insurance substitutive	2b.
02.6.2	self-employed dental care insurance not substitutive in the way of life insurance	2b.
02.6.3	self-employed dental care insurance in the form of non-life insurance	2b.
02.6.4	Health insurance (including short-time insurance) substitutive	2a, b
02.6.5	Health insurance (including the health insurance) not substitutive according to the type of life insurance	2a, b
02.6.6	Health insurance (including non-life insurance) in the form of non-life insurance	2a, b
02.6.7	Travel sickness insurance (against fixed pay)	2b.
02.6.8	other sub-insurance substitutive	2a, b
02.6.9	other sub-insurance not substitutive by type of life insurance	2a, b
02.6.10	other partial insurance according to the type of non-life insurance	2a, b
02.7	Group health insurance (according to individual and special rates)	2a, b
02.7.1	Group-disease cost full insurance (outpatient and stationary) substitutive	2b.
02.7.2	Group-sickness cost insurance (outpatient and inpatient) not substitutive according to the type of life insurance	2b.
02.7.3	Group sickness cost insurance (outpatient and inpatient) in the manner of non-life insurance	2b.
02.7.4	independent groups-Disease insurance (outpatient) substitutive	2b.
02.7.5	self-employed groups-Disease insurance (outpatient) not substitutive by type of life insurance	2b.
02.7.6	self-employed groups-Disease insurance (outpatient) in the form of non-life insurance	2b.
02.7.7	independent groups-Disease insurance (stationary) substitutive
02.7.8	self-employed groups-Disease insurance (stationary) not substitutive by type of life insurance	2b.
02.7.9	self-employed groups-Disease insurance 2b (stationary) in the manner of non-life insurance	2b.
02.7.10	Group health insurance substitutive	2a
02.7.11	Group health insurance not substitutive according to the type of life insurance	2a
02.7.12	Group health insurance in the form of non-life insurance	2a
02.7.13	self-employed group-hospital monetary insurance substitutive	2a
02.7.14	self-employed group-hospital deposit insurance not substitutive by type of life insurance	2a
02.7.15	self-employed group-sickness insurance in the form of non-life insurance	2a
02.7.16	other self-employed group subinsurance substitutive	2a, b
02.7.17	other self-employed group members not substitutive by type of life insurance	2a, b
02.7.18	other self-employed group insurance in the form of non-life insurance	2a, b
02.7.19	Group care insurance	2b.
02.7.20	voluntary groups-long-term care insurance substitutive	2b.
02.7.21	Voluntary groups-Maintenance costs insurance not substitutive according to the type of life insurance	2b.
02.7.22	Voluntary groups-Care cost insurance in the form of non-life insurance	2b.
02.7.23	voluntary groups-long-term care allowance substitutive	2a
02.7.24	Voluntary groups-Care-day money insurance not substitutive by type of life insurance	2a
02.7.25	Voluntary groups-caring for long-term care by type of non-life insurance	2a
02.8	Nursing care insurance	2a, b
02.8.1	Nursing care insurance	2b.
02.8.2	Voluntary care insurance substitutive	2b.
02.8.3	Voluntary health insurance not substitutive according to the type of life insurance	2b.
02.8.4	Voluntary health insurance in the form of non-life insurance	2b.
02.8.5	Voluntary care allowance for long-term care	2a
02.8.6	Voluntary care allowance insurance not substitutive in the manner of life insurance	2a
02.8.7	Voluntary care allowance insurance in the form of non-life insurance	2a
02.9	Other and non-affiliated health insurance (including the guarantee of the release of the aid)	2a, b
03	Vz: accident insurance	1
03.1	Individual accident insurance without repayment of contributions	1a, b, c
03.1.01	Total accident insurance (excluding key figures 03.1.02 and 03.1.03)	1a, b, c
03.1.02	Volks-accident insurance	1a, b, c
03.1.03	Total accident insurance from the FUSt insurance	1a, b, c
03.1.04	Insurance against non-occupational 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	1d
03.1.08	Life-long non-road accident insurance	1a, b, c
03.1.09	Sports boat accident insurance	1d
03.1.99	rest and non-broken-up non-accident insurance	1a, b, c, d
03.2	(repealed)
03.3	Group-Accident Insurance without repayment of contributions	1a, b, c
03.3.1	Group-Accident Full Insurance	1a, b, c
03.3.2	(repealed)
03.3.3	Group Accident Partial Insurance	1a, b, c
03.4	Probands insurance	1b
03.5	Non-road accident insurance (including the roll-out insurance of motor vehicles)	1d
03.8	Accident insurance with repayment of contributions	1a
03.8.1	Individual accident insurance	1a
03.8.2	Group Accident Insurance	1a
03.9	rest and non-broken general accident insurance	1
04	Vz: Liability insurance	10b, c; 12; 13
04.1	Private personal liability insurance (including sports boat and dog-holder liability insurance)	13
04.2	Business and professional indemnity insurance	13
04.2.1	Industrial and commercial enterprises	13
04.2.2	Construction industry (including architects and civil engineers)	13
04.2.3	other operating and professional indemnity insurance	13
04.3	Environmental liability insurance	13
04.3.1	Water Damage-Liability Insurance	13
04.3.2	Environmental liability-Model	13
04.4	Property damage-liability insurance	13
04.5	Transport liability insurance (including freight forwarding and rolling stock insurance)	10b
04.6	Radiation and nuclear facilities-Liability insurance	13
04.6.1	Radiation-liability insurance	13
04.6.2	Nuclear facilities-Liability insurance	13
04.7	Fire liability insurance	13
04.8	Lake, inland waterway and river shipping liability-10c; 12; 13 insurance (excluding the risk of collision liability) and liability insurance for non-insurance-subject land vehicles) 1)
04.8.1	Liability insurance for non-insurance-subject land vehicles with their own drive	10c
04.8.2	Liability insurance for non-insurance-subject land vehicles without own drive	13
04.8.3	Maritime, inland waterway and river shipping liability insurance (without risk of collision liability)	12
04.9	rest and non-broken-up liability insurance	10b, c; 12; 13
04.9.01	House and property owners ' liability insurance	13
04.9.02	Motor vehicle parking insurance	13
04.9.03	Cold-goods liability insurance	13
04.9.99	other liability insurance	10b, c; 12; 13
05	Vz: Power Insurance	3; 10a
05.1	Motor vehicle civil liability insurance	10a
05.2	Vehicle fully insurance 2)	3a, b
05.3	Vehicle Sub-Insurance 2)	3a, b
05.4	(repealed)
05.5	Other road safety insurance (05.2 and 05.3 in total)
05.9	rest and non-broken-up road safety insurance	3; 10a
06	Vz: Aeronautical insurance (including space insurance)	5
06.1	(repealed)
06.2	(repealed)
06.3	Aircraft Cascoinsurance	5
06.4	(repealed)
06.5	Space Vehicle Cascoinsurance	5
06.5.1	Pre-launch insurance	5
06.5.2	Launch Insurance	5
06.5.3	In-Orbit Insurance	5
06.9	rest and non-broken aviation insurance (including space insurance)	5
07	Vz: Legal expenses insurance	17
07.1	Legal expenses insurance according to ARB	17
07.1.1	Traffic-legal expenses insurance	17
07.1.2	Vehicle-legal protection insurance	17
07.1.3	Driver-legal insurance	17
07.1.4	Legal protection insurance for professionals and freelancers	17
07.1.5	Family-legal expenses insurance	17
07.1.6	Family and traffic-legal expenses insurance	17
07.1.7	Agriculture and transport-legal protection	17
07.1.8	Legal protection insurance for clubs	17
07.1.9	Legal expenses insurance for property owners and rent	17 17
07.2	Property rights protection insurance for supervisory boards, advisory boards, board members (VRB)	17
07.3	Legal expenses insurance for the institutions of public tasks (ÖRB)	17
07.4	(repealed)
07.5	Road safety insurance with Auslands-Civil rights insurance	17
07.6	Special-criminal justice insurance for companies	17
07.9	rest and non-broken-up legal expenses insurance	17
08	Vz: Fire insurance	8a, b, d; 9
08.1	Fire Industry Insurance	8a, b, d; 9
08.2	agricultural fire insurance	8a, b, d; 9
08.3	other fire insurance (including forest fire insurance)	8a, b, d; 9
09	Vz: burglar-theft and robbery (ED) insurance	9
10	Vz: tap water (Lw) insurance	9
11	Vz: Glass insurance	9
12	Vz: Sturmversicherung	8c, d, f
12.1	Storm insurance	8c
12.3	Gardening storm insurance	8c, d
12.4	Insurance of other natural hazards in the event of industrial risks	8c, d, f
13	Vz: Associated household insurance 3)	8a, b, c, d, f; 9
13.1	Related household insurance without inclusion of further elementary damages	8a, b, c; 9
13.2	Related household insurance, including further elementary damages	8a, b, c, d, f; 9; 16h
14	Vz: Associated housing insurance 4)	8a, b, c, d, f; 9; 16h
14.1	Related residential housing insurance without inclusion of further elementary damages	8a, b, c; 9; 16h
14.2	Related residential housing insurance including 8a, b, c, d, other elementary damages	f; 9
15	Vz: Hagelversicherung	9
16	Vz: Animal 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	Bovine animal life insurance	8a, b, d; 9
16.1.3	Piglet 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 animal insurance	8d; 9; 16g
16.2.1	Pregnancy, Leibesfruit and foal insurance	9
16.2.2	Grazing insurance	8d; 9
16.2.3	Mastviehinsurance	9
16.2.4	Ante-mortem insurance (including slaughter insurance)	9; 16g
16.2.5	Operations (Kastrations) insurance	9
16.2.9	Other short-term animal insurance	8d; 9; 16g
16.9	rest and non-broken-up animal insurance	8a, b, d; 9; 16f, g, j
17	Vz: Technical Insurance	8; 9
17.1	Machine insurance (including construction equipment insurance)	8a, b, c, d, f; 9
17.2	Electronic 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 Performance Insurance	8a, b, c, d, f; 9
17.9	rest and non-broken technical insurance	8; 9
17.9.1	Other technical property insurance	9
17.9.1.1	Motor vehicle repair cost insurance	9
17.9.1.2	Repair costs insurance for television and video equipment	9
17.9.1.3	Repair cost insurance of household appliances	9
17.9.1.4	Guarantee pension insurance for technical equipment	9
17.9.9	other technical insurance	8; 9
18	Vz: Unity insurance	8a, b, c, d, f; 9
18.1	General unit insurance	8a, b, c, d, f; 9
18.2	Jewelierwaren-unitary insurance	8a, b, c, d, f; 9
18.3	Smoking goods unit insurance	8a, b, c, d, f; 9
18.4	Textile finishing unit insurance	8a, b, c, d, f; 9
18.5	Laundry-protection-unit insurance	8a, b, c, d, f; 9
18.9	rest and non-broken-up unit insurance	8a, b, c, d, f; 9
19	Vz: Transport Insurance	4; 6; 7
19.1	Kaskoversicherung	4; 6
19.1.1	Maritime cascoinsurance 5)	6c
19.1.2	Inland waterway and river shipping cascoinsurance 5)	6a, b
19.1.3	(repealed)
19.1.4	(repealed)
19.1.5	Rail Vehicle Kaskoversicherung	4
19.1.6	Sportboot Kaskoversicherung	6
19.1.7	Construction risk insurance	6
19.1.9	rest insurance	4; 6
19.2	Transport goods insurance	7
19.2.1	(repealed)
19.2.2	Transport goods insurance (without the measures 19.2.3 to 19.2.6)	7
19.2.3	Reiselagerversicherung	7
19.2.4	(repealed)	7
19.2.5	Container Cascoinsurance	7
19.2.6	Animal transport insurance	7
19.2.9	Other goods insurance	7
19.3	Valorenversicherung (Commercial)	7
19.4	Film insurance (without code 29.2.01)	7
19.5	(repealed)
19.6	(repealed)
19.7	War Risk Insurance	6; 7
19.9	rest and non-broken transport insurance (including insurance of offshore risks)	4; 6; 7
20	Vz: Credit and bail insurance	14; 15
20.1	Security deposit insurance (including construction guarantee insurance)	15
20.2	DelkredereverBackup	14
20.2.1	Export credit insurance	14b
20.2.2	Consumer Credit Insurance	14a
20.2.3	Capital goods credit insurance	14c
20.2.4	Consumer Credit Insurance	14a
20.2.9	Other and non-broken-up delcrederers	14 14
20.3	(repealed)
20.9	rest and non-broken credit and security insurance 6)	14; 15
21	Vz: Insurance of additional hazards to fire and/or fire Fire interruptions insurance (Extended Coverage (EC) Insurance)	8a, b, d; 9; 16d, e
22	(repealed)
23	Vz: Business interruption insurance (7)	16d, e, f, i
23.1	Fire-interruptions insurance	16d, e
23.2	Technical interruptions insurance	16d, e, f
23.3	Other interruptions of business interruption insurance	16d, e, f, i
24	Vz: Advisory services	18
24.1	Protection letter insurance	18
24.2	Sports Boot Service Insurance	18
24.3	Flight return cost insurance	18
24.4	Protection letter insurance, including the so-called Mallorca-Police 8)	18; 10a
24.9	rest and non-broken down-level insurance	18
25	Vz: Air and spacecraft-liability insurance	11
25.1	Aviation-liability insurance (including the air carrier liability insurance)	11
25.2	Spacecraft-Liability insurance	11
28	Vz: Other property insurance (09, 10, 11, 12, 15, 16, 17, 18, 21 and 23 in total)
29	Vz: Other non-life insurance	3; 7; 8; 9; 13; 16; 18
29.1	Other non-material insurance	3; 8; 9
29.1.01	Sponge and housebock cheese insurance	9
29.1.02	Exhibition insurance	8a, b, c, d, f; 9
29.1.03	Bicycle insurance	8a, b, d; 9
29.1.04	Gardercare insurance	8a, b, c, d, f; 9
29.1.05	Hunting and sports weapons insurance	8a, b, c, d, f; 9
29.1.06	Musical instrument backup	8a, b, c, d, f; 9
29.1.07	Photo equipment insurance	8a, b, c, d, f; 9
29.1.08	Cold goods insurance	8a, b, d; 9
29.1.09	Merchandise insurance in freezer systems	8a, b, d; 9
29.1.10	Atomic plant expertise	8a, b, d, e; 9
29.1.11	Automaton Insurance	8a, b, c, d, f; 9
29.1.12	Travel luggage insurance	8a, b, c; 9
29.1.13	Motor vehicle insurance	8a; 9
29.1.14	Valorenversicherung (private)	8a, b, c, d, f; 9
29.1.15	Recreational sports equipment insurance (including Skibruchversicherung)	8a, b, c, d, f; 9
29.1.16	Verderbschadenversicherung	9
29.1.17	Gardeners-Verderbschadenversicherung	8a, b, c, d; 9
29.1.19	Camping Insurance	8a, b, c; 9
29.1.20	Insurance of art objects	8a, b, c, d, f; 9
29.1.21	Insurance of auctions	8a, b, c, d, f; 9
29.1.22	Eyewear insurance	9
29.1.99	rest and non-broken-up non-material insurance	3; 8; 9
29.2	(repealed)
29.3	Other financial assets insurance	16
29.3.01	Boycott and strike insurance	16d
29.3.02	Travel-Readmission costs-Insurance	16j
29.3.03	(repealed)
29.3.04	License Loss Insurance	16h
29.3.05	Animal health insurance	16f, j
29.3.06	Machine-to-machine protection	16i
29.3.07	Data misuse insurance	16i
29.3.08	Cheque card insurance from cheque card holders	16j
29.3.09	(repealed)
29.3.10	Insolvency insurance	16i
29.3.11	Key Loss Insurance	16j
29.3.12	Guarantee insurance for motor vehicles	16j
29.3.13	Rental Loss Insurance	16h, j, k
29.3.14	Spacecraft's Property Insurance	16
29.3.15	Non-dairy insurance	16d, i
29.3.16	Product protection insurance	16d, e, f
29.3.99	Other non-broken-up and non-broken-up financial 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; 16d
29.4.03	Film theater-unity insurance	8a, b, c, d; 9; 13; 16e
29.4.04	Insurance of winegrowers against frost damage	9; 16i
29.4.05	All-life insurance	8; 9; 13; 16
29.4.06	Content insurance for shops and businesses	8a, b, c; 9; 16k
29.4.07	Extended household insurance	8a, b, c, d, f; 9; 13
29.4.08	Dynamic property security	7; 8a, b, c, d, f; 9; 16d, e, f
29.4.99	rest and non-broken-up mixed insurance	8; 9; 13; 16
29.5	(repealed)
29.6	Trust-related insurance	9; 16h, i
29.6.01	Trust-based insurance (excluding key figures from 29.6.02 to 29.6.04)	16i
29.6.02	Computer Misuse Insurance	16i
29.6.03	Insurance against embezzlement of self-driving car rental vehicles	9; 16h
29.6.04	Self-insurance of public bodies and institutions of public law	16i
29.6.99	rest and non-broken-up confidence insurance	9; 16h, i
29.9	Other non-life insurance not broken down	8; 9; 13; 16; 18;
30	Total injury and accident insurance 9)	1 to 18 (see Abg. VG) 1 to 24 (overn. VG)

-----
Comments on section C

1)

This includes all land vehicles which are not subject to compulsory insurance in the insurance against civil liability in the motor vehicle according to § 2 (1) No. 6 of the compulsory insurance law.

2)

In each case, including non-insurable land vehicles (with and without own drive), in accordance with footnote 1).

3)

This includes all domestic and international household insurance, regardless of the terms and conditions under which they have been completed, and whether they include one or more types of risk, including the life-length of the Household insurance.

4)

This includes all insurance of residential buildings in Germany and abroad, regardless of the insurance conditions under which they have been completed and whether they include one or more types of risk.

5)

Including the risk of collision risk.

6)

This includes all risks in respect of which the policyholder does not pursue a commercial, mining or freelance activity.

7)

In this case, the shares of all non-pecunitive insurance cover which are covered by the interruption of the operation must be expelled, since Article 63 of the EC's insurance balance sheet directive uniformly covers all financial insurance other than that of credit and deposit insurance in the item "other classes of insurance" must be recorded.

8)

This combination of a mutual benefit insurance with a KH portion (Mallorca-Police) can be attributed exclusively to the insurance branch 24, because the KH portion is only slightly and does not influence the overall character of the insurance. The allocation of combined condition works can be difficult in individual cases and should always be coordinated with the supervisory authority.

9)

The overall damage and accident insurance is as follows:

a): In the self-concluded insurance business-measure 1: sum of the classes of insurance according to key figures 02 to 29.
b): In the insurance business taken into account-Measure 4: The sum of the classes of insurance according to the key figures 01 to 29.
c): In the whole of the insurance business-measure 7: the sum of the classes of insurance referred to in points (a) and (b) above.

 Section D 
 Groups of stocks for the period after 28 July 1994 
 completed new business (with the exception of those referred to in Article 16) 
 Section 2, second sentence, of the Third Implementation Act (VAG) 
 contracts as well as the contracts referred to in Annex 2, Section A 
 Point 10, subnumber 5, sentence 3) and for those between the 1  and 
 28 July 1994 completed after no more approved tariffs 
 Contracts 1) 2) 
  
100 domestic business (including service business) 3) 
 110 individual insurance with bonuses, in which the   
 Investment risk shall be borne by the insurance undertaking 
 111 Capital-forming life insurance (including   
 (capital) life insurance (s) with predominant   
 Death-case character 
 112 Risk insurance 
 113 Capital-forming life insurance with predominant   
 Life-case character 
 114 occupational disability insurance (including   
 Occupational disability supplementary insurance) 4) 
 115 care insurance (including   
 Pflegerenten-Supplementals) 4) 
 116 Other fares, but excluding other life insurance (130) 
 117 Capital-forming life insurance with predominant   
 Life-case character according to § 1 AltZertG 
 120 Collective insurance with bonuses, in which the   
 Investment risk shall be borne by the insurance undertaking 
 121 Capital insurance without a separate settlement of the contract with   
 Predominant death penalty character (without 122 and 123) 
 122 Construction savings risk insurance 
 123 Residual school insurance 
 124 Collective insurance with own contract accounting 
 125 Other fares without a separate contract, but without   
 Other life insurance (130) 
 126 capital-forming life insurance with predominant   
 Life-case character according to § 1 AltZertG 
 130 Other life insurance 
 131 Life insurance, in which the investment risk of   
 The policyholder shall be 
 132 Life insurance without excess participation, in which the   
 Investment risk shall be borne by the insurance undertaking 
 133 Tontinene insurance 
 134 Capitalisation transactions 
 135 Life insurance, in which the investment risk of   
 Insured persons, according to § 1 AltZertG 
 140 Equity and other services, including the   
 Business management of utilities 
 200 foreign business (branch business)

The regional origin of the European insurance business and the key figures to be used for this purpose are derived from Appendix 1 Section B. These figures are to be preceded by the number 2.
The total non-European insurance business is to be recorded under the collection item with the measure 280 ("Other States").
-----

1)

Without prejudice to the following observations 2 and 4, the division of the stock to be recorded here shall be determined by the breakdown of the groups of stocks.

2)

If one of the groups referred to below comprises less than 10 000 individual contracts and the gross contribution of one of these groups of stocks is less than 3% of the total gross contribution of the stock to be recorded here, it may be they shall be treated as follows:

a): Stock groups 111 and 112 may be grouped together in the larger group of stocks (111 or 112) in the contract number.
b): (a) corresponding to the groups of stocks 113, 114 and 115.
c): (a) corresponding to the groups of stocks 121, 122 and 123.

In the event of a condition for the joint settlement of two or more groups of stocks, the separate identification of the group of stocks concerned shall be made in accordance with Note 1. For this purpose, it is necessary that this separation is always possible by means of appropriate measures. In particular, the non-directly attributable provision for repayment of contributions must be divided according to objective criteria. The procedure for this shall be set out in an internal report to the supervisory authority.

3)

In the case of foreign currency insurance, Note 4, second sentence, shall apply in accordance with the condition that at least the rate of interest may be determined separately.

4)

As an alternative to the specified classification, the occupational disability and nursing pension supplementary insurance schemes can also be settled in the stock group of the respective main insurance. For this purpose, it is necessary that at least the risk and interest rate profile for these additional insurances can be determined at any time by means of appropriate precautions. This result shall be communicated at the request of the supervisory authority. Note 2 shall remain unaffected.

 Section E 
 Sharing of risk in risk types and early departure 
  
100 death risk 
 110 Common sterboard for men and women 
 120 Separate sterboard 
 121 men 
 122 Women 
200 occupational incapacity risk 
 210 Joint BU probabilities for men and women 
 220 Separate BU Probabilities 
 221 men 
 222 Women 
300 accident risk 
400 marriage risk 
500 Erase Risk 
 510 Common sterboard for men and women 
 520 Separate sterboard 
 521 men 
 522 women 
600 nursing risk 
700 Dread Disease Risk 
800 AUZ risk 
900 Other 
 910 Other risk 
 920 Pre-time departure

Note to section E
According to the predetermined classification numbers, a distinction must always be made. The numerical ID is always available only at the lowest level of the respective risk type.
Non-formal divisions according to lower levels (different separation orders or other risk characteristics such as e.g. (b) smokers/non-smokers, occupational groups) shall be carried out after two full financial years, if the sub-stock, which is objectively circumscribed, involves at least 30 000 risks, or if the accounting income is at least 5 per cent of the total income of the shall be of a particular type. Unofficial table of contents

Appendix 2

(Fundstelle: BGBl. I 2006, 648-792;
with regard to of the individual amendments. Footnote)

Section ANotes on forms and remittances

No. 1: Notes on Form 100

1.: The claim is to be made only by damage and accident-VU.
2.: This item applies only to LVU as well as to those P/St, which are the gross-DR zillmern.The item also applies to damage and accident-VU, provided that these are the gross contribution cover provision in the accident insurance with repayment of contributions.
3.: These items are only valid for P/St.
4.: In the case of the assets item 7.c "Requested Capital, not yet paid," in the case of mutual insurance associations, the balance sheet of the assets item "Change of the Drawns of the Founding Stock" and in the case of other insurance undertakings, which do not have an subscribed capital, the item corresponding to the outstanding deposits on the subscribed capital.
5.: These items are only valid for domestic branches of foreign VU.
6.: The following shall be drawn up under this heading: From mutual insurance associations: foundation stock; from VU, which do not have the legal form of a capital company or of an insurance association on reciprocity: the capital subscribed to corresponding items; from domestic NL of foreign VU: firm Kaution.If insurance companies have made the information in accordance with § 152 (1) of the German Stock Corporation Act (AktG) in the external balance sheet, these are not listed here.
7.: If insurance companies have made the information in the external balance sheet according to § 152 (2) and (3) of the German Stock Corporation Act (AktG), they are not listed here. Directorate-General of the national branch as equity capital not under passive item 12, but to be explete.
8.: The following shall be shown under this heading: From insurance associations to reciprocity: loss reserve in accordance with § 37 VAG; from public-service insurance institutions: security reserve.
9.: Insurance companies have this item independent of the external identity card (cf. § 58 (2a) sentence 2 AktG) shall always be stated here.
10.: If the balance sheet is drawn up taking into account the partial use of the annual result, the items in lines 14 to 17 shall replace the items in lines 10 to 13.
11.: For P/St, the statements in lines 10 to 17 account for the closing dates on which an actuarial calculation of the DR does not take place.
12.: The addition "according to actuarial calculation to ..." applies only to P/St.
13.: These items are valid only for damage and accident-VU.
14.: These items are valid only for damage and accident VU as well as RVU.
15.: The identity card of the "liabilities arising from fundamental rights" is presented to the card under "liabilities to credit institutions" (item 9.d, page 5, line 18, column 03), because the accounts receivable are calculated in the context of the cover calculation. Land, equal rights and buildings, including buildings on foreign land, must be reduced in order to reduce the liabilities of fundamental rights to their assets (cf. § 1 para. 1 no. 14 AnlV).
16.: This item must also be used to expel all liabilities from loans other than "liabilities to credit institutions" (item 9.d, page 5, line 18, column 03) or "liabilities from fundamental rights" (post: 9.e, page 5, row 19, column 03). This includes, for example, the existing liabilities of Berlin loans taken up under § 17 of the Berlin Support Act for the financing of construction measures, provided that they have been granted by a non-credit institution.

No. 2: Notes on Form 200

1.

This information shall only be provided in the separate profit and loss account for the self-contained insurance business in the insurance-type 038 (accident insurance with a repayment of contributions).

2.

These items are only valid for the self-contained insurance business in the insurance branches 01 (life) and 02 (sick).

3.

Insurance undertakings operating only 01 (life) or 02 (sick) insurance sector shall have to disclose their total result from investments in this area. Otherwise, it is only the technical interest to be shown here.

4.

If the transport-VG is billed to ZJ, items are under item 6. (a) the expenses for the VF of the current ZJ and under Item 6. (b) expel the expenses for the VF preceding ZJ.

5.

These items shall apply to the self-contained insurance business. With regard to the regulatory expenses, they also apply to the insurance business acquired in cover, in so far as the expenses have been incurred as a result of its own regulatory activities.

6.

This item does not apply to health insurance companies. By way of derogation from the external statement (§ 41 of the RechVersV), the expenses for repurchases, repayments and exit allowances are separate from the expenses in the profit and loss account. for insurance cases.

7.

This item shall also show the other remuneration paid to the insurance representatives.

8.

These items are only valid for the self-contained insurance business in the insurance branch 01 (life).

9.

Reinsurance commissions paid for the insurance business taken into account, as well as the profit shares paid, shall be shown in this item.

10.

This information applies only to damage/accident VU in the legal form of the insurance association on reciprocity.

11.

Insurance undertakings operating only 01 (life) or 02 (sick) insurance sector shall state their total profit from investments under Item 4.

12.

The following "other yields" are not here, but under Item 1. (a) "gross assessed contributions" shall be shown:

a): Receipts from depreciated or cancelled contribution claims to the policyholders;
b): Reduction of the flat-rate correction to the contributions receivable to policyholders.

13.

In this case, the proceeds from the dissolution of the special item with a proportion of reserves are also to be shown, insofar as it does not concern the capital investments.

14.

The following amortisation should not be shown here, but shall be shown at the following items:

a): The depreciation of contributions receivable to policyholders and the increase in the flat-rate adjustment to policyholders ' contribution claims are from item 1. (a) to depart "gross premiums written".
b): Depreciation on investments shall be taken into account in the determination of item 4 and/or 17 "result from capital investments".
c): Depreciation and amortisation of the operating and commercial equipment as well as the purchase prices for the acquisition of total or partial insurance holdings and of EDP software acquired under the other intangible assets are: in the allocation of operational expenses to the functional areas.

15.

The item also covers interest-rate contributions to pension provisions. In contrast to all other expenditure on pensions, interest rates on pension provisions are not to be included in the functional division within insurance technology, but in the general part of the profit-making. and loss account shall be kept below the other charges (see Section 48, second sentence, No. 3 of the RechVersV).

16.

This item is valid only for domestic branches of foreign VU.

17.

This item applies only to P/St on the closing dates, for which an actuarial calculation of the DR does not take place.

18.

The information from Item 26 shall always be made here, irrespective of the identity of the document in the published annual accounts.

19.

The following items shall be shown below:

a): the withdrawal from or the suspension of the security reserve from the public-service insurance institutions;
b): by mutual insurance associations, the removal from or the adjustment to the loss reserve in accordance with § 37 VAG.

20.

Insurance companies, irrespective of the evidence of this reserve, have to indicate in the published annual financial statements the withdrawal from this reserve or the adjustment to this reserve.

No. 3: Notes on Form 300

1.

This item applies only to the self-contained insurance business in the insurance branches 01 (life) and 02 (sick persons).

2.

Insurance undertakings operating only 01 (life) or 02 (sick) insurance sector shall have to disclose their total result from investments in this area.

3.

If the transport-VG is billed to ZJ, items are under item 6. (a) the expenses for the VF of the current ZJ and under Item 6. (b) expel the expenses for the VF preceding ZJ.

4.

This item shall not apply to health insurance undertakings.

5.

Insurance undertakings operating only 01 (life) or 02 (sick) insurance sector shall state their total profit from investments under Item 4.

6.

The following "other yields" are not here, but under Item 1. (a) "gross assessed contributions" shall be shown:

a): Receipts from depreciated or cancelled contribution claims to the policyholders;
b): Reduction of the flat-rate correction to the contributions receivable to policyholders.

7.

In this case, the proceeds from the dissolution of the special item with a proportion of reserves are also to be shown, insofar as it does not concern the capital investments.

8.

The following amortization is not to be found here, but in the following items:

a): The depreciation of contributions receivable to policyholders and the increase in the flat-rate adjustment to policyholders ' contribution claims are from item 1. (a) to depart "gross premiums written".
b): Depreciation on investments shall be taken into account in the determination of item 4 and/or 17 "result from capital investments".
c): Depreciation and amortisation of the operating and commercial equipment, capitalized expenses for the establishment and expansion of the business operations, as well as the purchase prices for the acquisition, which are shown in other intangible assets of total or partial insurance holdings and computer software acquired in accordance with the law shall be included in the division of the operating expenses into the functional areas.

9.

This item applies only to P/St on the closing dates, for which an actuarial calculation of the DR does not take place.

10.

The information from Item 24 shall always be made here, irrespective of the identity of the document in the published annual accounts.

11.

In the case of P/St, on the closing dates for which an actuarial calculation of the DR does not take place, the item entitled "Balance sheet result" shall be replaced by the item entitled "Total equivalent items".

No. 4: Notes to reference 101

1.: The regulations of the RechVersV apply to the allocation to the individual investment types.
2.: In this case, only the balance of access and departure during the reporting period must be shown as access or departure.
3.: The attributions (page 1, line 25, column 03) and amortisation (page 2, line 25, column 02) also show the unrealised gains and losses arising from these investments.
4.: In this case, the balance sheet values of the capital investments are not to be disclosed at the end of the financial year preceding the reference year, but rather the initial stock of the reporting year adjusted for changes in the currency exchange rate. D. h. the initial stock on the first day of the financial year is expected to be the last day of the financial year with the currency exchange rate.
5.: § § 55 and 56 of the RechVersV apply accordingly for the determination of the time values of the capital investments. Of the values thus determined, it is possible to deduct activated user claims contained therein (in particular, not yet made distributions from investment funds) as well as agies, and disparages are to be added. The time values determined here can deviate from the corrections from the attachment information to the balance sheet by the corrections made.
6.: Here is the difference between the balance sheet and the time value.

No. 5: Notes on refoulement 103

1.: The capital investments for the account and risk of life insurance policies, the gross technical provisions in the life insurance sector, if the investment risk is borne by the policyholders, and the The balance sheet values of the land and the same rights are less than the shares of reinsurers in the gross technical provisions and the amount of the deposit liabilities incurred in this respect. the mortgages, basic and pension debts that are dormant on them Basic items and the same rights as those belonging to the security assets shall be set in column 02 with their accounting values for the security assets. If the accounting value is less than the balance sheet value, the difference shall be dismissed as residual assets. If the invoice value is higher than the balance sheet value, the difference in column 04 shall be set as a minus item.
2.: The parts of the reserve for the refund of contributions, which are attributable to already fixed but not yet allocated surplus shares, belong to the extent of the security assets in accordance with § 66 (1a) No. 4 of the VAG. The parts of the reserve for restitution of contributions which do not belong to the minimum amount of the security assets shall not be included in life insurance until 31 December 2012 in the calculation of the extent of the other tied assets. consideration.
3.: This item corresponds to the sum of the liabilities side of the balance sheet minus the liabilities referred to in subnumber 1 and less the liabilities from mortgages, basic and pension liabilities.
4.: In column 04, the RV shares are to be entered in the technical gross provisions referred to in § 66 (1a) VAG, in so far as these do not face any deposit liabilities for insurance companies of the type referred to in § 66 (6a) sentence 3 of the VAG.
5.: In accordance with Section 54 (5) sentence 4 of the VAG, 50 percent of the contribution claims made due on the closing date of the financial year, which have become due in the last three months of the financial year, shall be taken out of the self-concluded To discontinue insurance business from the target of other tied assets, the actual amount of the remaining assets must also be reduced by this amount.
6.: In so far as the liabilities and provisions arising from reinsurance relationships are offset by claims arising from the same insurance relationship, they shall be deducted here pursuant to § 54 (5) sentence 5 VAG.
7.: The total amounts for each item in column 01 must be in accordance with the respective balance sheet values.
8.: Retained interest and rental requirements contained in this balance sheet may be used in column 02 or 03, and all other claims may only be used in column 04.
9.: Pre-paid insurance benefits included in this balance sheet may be used in column 02 or 03, and all other other claims may only be used in column 04.
10.: The RV shares shall be entered in column 02 within the meaning of Section 66 (6a) of the VAG.
11.: This item corresponds to the sum of the assets side of the balance sheet minus the assets referred to in subnumber 1 and less the liabilities from mortgages, basic and pension liabilities.

N ° 6: Notes on reference 104

1.

The refoulement represents a simplified referral 103 (rodby and residual assets). The positions of the lines 17, 21, 22, 24 and 25 on the page 1 of the reference 103 are summarized in the line 17 of the present reference. Here, in line 17, the RV shares are to be deducted within the meaning of section 66 (6a) of the VAG. The positions of the lines 04, 05, 07, 08 and 09 on the side 2 of the reference 103 are to be found in another division in the lines 21, 23, 24, 25 and 26 of the present reference.

2.

This referral shall be submitted:

-: for the commitments in euro,
-: in respect of the obligations in a currency of a Member State whose currency is not a euro, or of another Contracting State, to the extent that assets in that currency would have to be invested more than 7 per cent of the existing assets in other currencies the assets of the company,
-: for the obligations in Swiss francs and in US dollars, to the extent that assets in that currency would have to be invested, each representing more than 7% of the company's assets in other currencies.

For the marking of the currency, the corresponding figure shall be used in accordance with Annex 1, Section B. Details of the obligations in foreign currency are to be converted into full euro.

3.

The gross technical provisions in the area of life assurance, if the investment risk is borne by the policyholders, and the deposit liabilities to which it is based, shall remain unaccounted for.

4.

These items shall be taken into account in their total amount in the case of remitting the commitments in euro.

5.

The parts of the reserve for repayment of contributions, which are attributable to already fixed but not yet allocated surplus shares, belong to the extent of the securing assets in accordance with § 66 (1a) No. 4 of the VAG. The parts of the reserve for restitution of contributions which do not belong to the minimum amount of the security assets shall not be included in life insurance until 31 December 2012 in the calculation of the extent of the other tied assets. consideration.

6.

Depending on the insurance sector, the credited surplus shares, contribution deposits and unpaid contribution repayments contained herein are also to be shown in column 02.

7.

The balance sheet values of the land and the rights of the land are less the mortgages, basic and pension liabilities which are dormant on them. Land and property rights belonging to the security assets are in column 02 with to set their accounting values for the security assets. If the accounting value is less than the balance sheet value, the difference shall be dismissed as residual assets. If the invoice value is higher than the balance sheet value, the difference in column 04 shall be set as a minus item.

8.

The assets to be issued here include only shares and other company-legal shares. Fund parts must be shown under Item 3.

9.

In the case of shares and shares admitted to the official market in several countries on a stock exchange or included in an organised market, each asset may be used only to cover the currency of a country. These assets are to be shown here.

10.

In so far as obligations of other tied assets are to be fulfilled in the currency of a Member State whose currency is not the euro or of another Contracting State, the coverage may be up to 50% by assets which: shall be denominated in euro, to the extent that this is justified on the basis of a reasonable commercial assessment (Part C, point 7 of the Annex to the VAG). Each asset may only be used to cover the currency of a country. These assets are to be shown here.

11.

The total amounts for each item in column 01 must be in accordance with the respective proportionate balance sheet values.

No. 7: Notes for reference 201

1.: The regulations of the RechVersV apply to the allocation to the individual investment types.
2.: In this case, account should also be taken of the unrealised gains from capital investments in column 02 and the unrealised losses arising from investments in column 04.
3.: The assignment to the current and other income or expenses arises from page 2. Insofar as income or expenses of a type of investment cannot be directly attributed, they are in accordance with a suitable key to the eligible investment. To split the types of investment.
4.: Due to the repeal of § 247 (3) of the German Commercial Code (HGB) under the Accounting Law Modernisation Act (HGB), the formation of a special item with a reserve share is no longer possible in the future.
5.: These items concern only the unrealised gains or losses arising from the capital investments for the account and risk of life insurance policies.

No. 8: Notes to reference 202

1.

The expenses of the following items of expense shall be shown in whole or in part, namely:

a): the costs of insurance cases;
b): the cost of the insurance business;
c): the expenditure on the management of capital investments;
d): the costs of other services rendered;
e): the expenditure for the VU as a whole.

2.

This shall also include the courting paid to brokers and the proportional remuneration (incassoprovisions) paid by the pension and pension funds to the member or carrier companies in respect of the contribution income.

3.

The commission shall also be responsible for the payment of commissions paid to the free external service, in so far as they relate to the construction business and other financial services transactions brokered to other undertakings.

4.

This shall also include the original costs reimbursed for the acquired VG, as well as the paid-in participations.

5.

This includes the royalties paid to the Board of Management and the voluntary participation of the employer in the employee's social charges.

6.

This includes all proportional remuneration of the employees in the field service, which are subject to the payroll tax and social security.

7.

This includes all expenditure on pensions, both for the employees and for the free insurance representatives, including the so-called commission pensions.

8.

Expenditure on temporary employment agencies and similar institutions for the transfer of employees, leaving the redundant staff employed by the respective temporary employment agencies. The costs for the provision of services on which a contract is based are not to be included here. Likewise, the expenses for the personnel exchanged within the group shall not be disclosed here (cf. Note 10).

9.

These include, in particular, voluntary social services, such as food aid.

10.

This shall be based on the remuneration paid by the reporting insurance undertaking to other undertakings for related services. This includes in the domestic branches of foreign insurance companies the central administrative expenses of the domestic insurance business as well as the external costs for the regulation of foreign insurance companies. Insurance cases, repurchases, repayment of repayments and inaugural remuneration. This does not include the entire remuneration to the Supervisory Board and the Advisory Board (cf. Note 12).

11.

Below:

a): depreciation and amortisation of the operating and commercial equipment,
b): depreciation and amortisation of activated expenses for the establishment and expansion of the business operations;
c): the amortisation of purchase prices for the purchase of total or partial insurance holdings and of computer software acquired in accordance with the other intangible assets,
d): other amortisation, in so far as they are not part of the depreciation on investments and are to be dismissed from other expenses or are to be treated as deductions in the case of "gross premiums",
e): Amortization of self-created industrial property rights and paid concessions and rights as well as licenses thereto.

12.

This includes the entire remuneration of the Supervisory Board and the Advisory Board as well as with the domestic branches of foreign insurance companies the central administrative expenses of the domestic insurance business. In addition, the external costs for the regulation of insurance cases, repurchases, repayments and exit allowances are also included. Furthermore, mention should be made of travel, space and advertising costs, as well as expenses for office supplies and IT systems.

13.

All employees who had a contract at the balance sheet date should be indicated here. To the extent that an employee has employment contracts with several companies, he is to be recorded only once. Dormant service conditions are not to be recorded.

14.

Only the external service provided is to be stated here.

15.

Calculation: sum of the contractually agreed weekly working hours of all part-time employees divided by the current regular weekly working time of a full-time employee. The result is to round off the business.

No. 9: Notes on reference 203

1.

The proof must be submitted by all insurance undertakings which have acquired or provided insurance business in recover. Information on individual undertakings or brokers may be dismissed, provided that the insurance business in question has been less than 2% of gross contributions. This transaction is to be reported in summary form.

2.

3.

In the case of the contributions made in the case of revelation, the changes made from stock transfers or levies (portfolio contributions) must be taken into consideration.

4.

Under the technical provisions, only the following are to be covered:

a): gross provisions for insurance cases not yet unfolded;
b): gross cover provisions,
c): Gross provisions for repurchases, repayments and exit allowances which have not yet been uncovered.

5.

Billing receivables are to be provided with a plus sign (+), billing liabilities with a minus sign (-).

6.

The overall balance is as follows: (line 08 + line 09 + line 13)-(line 10 + line 12) +/-line 14.The resulting balance shall be marked as subnumber 5.

7.

The reinsurance relationship, which is reported, is to be numbered.

8.

In this case, the number under which the primary and reinsurance undertakings or reinsurance undertakings shall be entered shall be entered. Reinsurance brokers (both domestic and foreign) will be led at the BaFin. Reinsurance brokers shall be listed only if they have not disclosed to the reporting insurance undertaking the insurance undertakings carrying out the insurance risk. The numbers for the individual companies and reinsurance brokers can be queried at the BaFin, which lists the corresponding lists. The number for the transaction, which can be reported under subsection 1, para. 2, sentence 2, is 6000.

N ° 10: Notes on refoulement 110

1.: The external surplus/shortfall is the sum of the gross expenses for the performant-dependent contribution restitution, the profits derived from a profit community, a profit or loss of profit or partial profit, and the Total income after tax (Fb 200 for the whole of the insurance business, page 3, line 16 plus page 7, lines 03 and 10) less the result of active reinsurance (Fb 200 for the insurance business acquired in revelation, Page 5, line 26).
2.: The composition of this item shall be explained in an annex. Loans between sub-stocks are to be booked exclusively through other grants/other deprivations; a salting with the supply from the surplus of the financial year shall not be carried out. The conversion of the interest-bearing collection into the cover-back (e.g. For example, pension insurance at the retirement age) is also carried out by other means of delivery/other removal. If the direct payment is exceptionally financed by removal from the RfB, another removal must be shown; the corresponding other technical income is to be shown in the reference 219, page 5, line 06.
3.: In this case, the amounts due to the declaration or the RfB is expected to be taken from the RfB in the light of the design of the procedure for participation in the valuation reserves during the following financial years. Account shall also be taken of amounts likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which is to be mentioned in an annex.
4.: In this case, the Closing Surplus Fund is to be stated in the sense of Section 28 (6) of the RechVersV.
5.: As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation (EEC) on the VAG. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008.

N ° 11: Notes on reference 111

1.: As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation (EEC) on the VAG. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (interim stock) should be included in the old stock, insofar as this is already the case on 12 April 2008. Nw 111 is for each inventory group of the new stock according to Appendix 1 Section D with the exception of stock groups 132 and 140 . For the identification of the inventory group, the corresponding measure is to be used in the header of the post.
2.: The external surplus/shortfall is the sum of the gross expenses for the performant-dependent contribution restitution, the profits derived from a profit community, a profit or loss of profit or partial profit, and the Total income after tax (Fb 200 for the whole of the insurance business, page 3, line 16 plus page 7, lines 03 and 10) less the result of active reinsurance (Fb 200 for the insurance business acquired in revelation, Page 5, line 26). Here, the part of the stock group Specify external surplus/shortfall (Nw 214, line 17 minus row 18).
3.: The composition of this item shall be explained in an annex. Loans between sub-stocks are to be booked exclusively through other grants/other deprivations; a salting with the supply from the surplus of the financial year shall not be carried out. The conversion of the interest-bearing collection into the cover-back (e.g. For example, pension insurance at the retirement age) is also carried out by other means of delivery/other removal. If the direct payment is exceptionally financed by removal from the RfB, another removal must be shown; the corresponding other technical income is to be shown in the reference 219, page 5, line 06.
4.: In this case, the amounts due to the declaration or the RfB is expected to be taken from the RfB in the light of the design of the procedure for participation in the valuation reserves during the following financial years. Account shall also be taken of amounts likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which is to be mentioned in an annex.
5.: In this case, the Closing Surplus Fund is to be stated in the sense of Section 28 (6) of the RechVersV.
6.: In this case, the amounts contained in column 01 shall be indicated, which shall be based on the minimum level of participation in the valuation reserves and on the participation in the valuation reserves which exceed the minimum level of participation. If a minimum turnout is not provided, column 02 remains empty.
7.: To the extent that in the pension insurance scheme for the surplus use form "earnings pension" within the RfB a partial return is formed (profit pension fund), the amount contained in column 01 shall be shown separately here.

N ° 12: Notes on reference 112

1.: All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation on the VAG has been completed. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008. All other contracts are to be treated as new stock. The Nw 112 is to be submitted for each accounting association of the old stock as well as for the entire old stock. The distribution of the old stock in accounting associations is the result of the overall business plan to be approved by the supervisory authority. The accounting associations shall be numbered consecutively, and the whole of the existing stock shall be numbered 099. In the case of initial submission and after each change in the distribution of the old stock in accounting associations, the supervisory authority shall submit a list of the accounting associations to the serial numbers. The numbers to be released are not to be relocated. For the marking of the billing association, the serial number must be used in the header of the post.
2.: The external surplus/shortfall is the sum of the gross expenses for the performant-dependent contribution restitution, the profits derived from a profit community, a profit or loss of profit or partial profit, and the Total income after tax (Fb 200 for the whole of the insurance business, page 3, line 16 plus page 7, lines 03 and 10) less the result of active reinsurance (Fb 200 for the insurance business acquired in revelation, Page 5, line 26). Here is the part of the invoicing association of the external surplus/shortfall (Nw 215, line 17 minus row 18).
3.: The composition of this item shall be explained in an annex. Loans between sub-stocks are to be booked exclusively through other grants/other deprivations; a salting with the supply from the surplus of the financial year shall not be carried out. The conversion of the interest-bearing collection into the cover-back (e.g. For example, pension insurance at the retirement age) is also carried out by other means of delivery/other removal. If the direct payment is exceptionally financed by removal from the RfB, another removal must be shown; the corresponding other technical income is to be shown in the reference 219, page 5, line 06.
4.: In this case, the amounts due to the declaration or the RfB is expected to be taken from the RfB in the light of the design of the procedure for participation in the valuation reserves during the following financial years. Account shall also be taken of amounts likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which is to be mentioned in an annex.
5.: In this case, the Closing Surplus Fund is to be stated in the sense of Section 28 (6) of the RechVersV.
6.: In this case, the amounts contained in column 01 shall be indicated, which shall be based on the minimum level of participation in the valuation reserves and on the participation in the valuation reserves which exceed the minimum level of participation. If a minimum turnout is not provided, column 02 remains empty.
7.: To the extent that a partial reserve is established within the RfB under the "profit pension" surplus use form (profit pension fund), the amount contained in column 01 shall be shown separately.

N ° 13: Notes for Rejection 210

1.

In the case of co-insurance, the number of insurance relationships, the contribution and the sum insured shall be given in each case by each of the undertakings concerned.

2.

Page 1 of the refoulement shall be submitted:

a): for the life insurance sector as a whole; for the marking, the identification number "01" shall be used in the heading of the reference in the field "Vz";
b): for each type of insurance operated in accordance with Appendix 1, Section C; for the identification of the insurance type, the four-digit number without the leading "0" in the "Va" field shall be used in the heading of the reference in the "Va" field (for the individual risk insurance For example, "112").

3.

If the stock contains insurance which is subject to change of course or value (e.g. in the case of foreign currency insurance and insurance, where the investment risk is borne by the policyholder), this stock is at the beginning of the To be listed at the end of the previous financial year as well as at the end of the financial year. The entries and exits are to be listed in columns 02 and 03 with the course value at the end of the financial year.

4.

All insurance certificates issued are to be identified as insurance certificates, in so far as their contribution fee is paid and are included in the contributions shown in Fb 200. Insurance notes, which were treated as redeemed in the previous year and in which the financial year turns out that they were not redeemed (e.g. In case of a return to a direct debit), the resolutions shall be deducted from the financial statements in the financial year.

5.

These include the increase in the amounts of insurance by direct credit note, but not the increase in the amounts of insurance by the final bonus (additional loss of death).

6.

For example, transfer as a result of changes in the insurance nature or change in the insurance sum or the contribution in the context of a technical contract change.

7.

Reinforces of insurance cancelled by repurchase, contribution exemption and other early departure are to be deducted from the respective positions of the departure, even if the departure of such insurance is already in an earlier Fiscal year.

8.

In so far as tariffs are carried out in respect of which the insured capital is due by means of marriage, need for care or other causes before the insurance or the agreed contribution payment, or the contribution is no longer applicable in whole or in part, the corresponding exits are to be recorded here.

9.

If the agreed contribution payment period ends prior to the expiry of the insurance, only the omission of the payment fee in column 03 must be taken into account.

10.

This includes reductions in the insurance sum or the contribution, provided that they do not involve either partial repurchase or partial conversion into a non-contributory insurance sum, or in the context of a technical contract change have been carried out.

11.

All the insurance companies for which no payment is to be disclosed in column 03 are to be stated here.

12.

All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation on the VAG has been completed. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure , to the extent that this was already the case on 12 April 2008, should be included in the existing stock. All other contracts must be treated as a new stock.

13.

In the case of collective insurance, the number of insurance relationships shall be disclosed.

14.

For insurance companies which, according to the tariff, are higher than the fatality rate, the lifetime achievement should be reported. This also applies to insurance companies with multiple life-drop payments, to the extent that the sum of the future life-saving benefits is higher than the amount of death penalty. In the case of insurance with a falling insurance sum (e.g. Risk insurances) must be specified at the beginning and end of the financial year. The reduction of the sum insured in the financial year is to be found under the "expiry of the insurance/contribution payment". In the case of all insurance companies in which the benefit is to be paid in the form of a pension, the insurance sum is the If there are more appropriate measures (e.g. the sum of the total contributions to be paid), these should be indicated.

15.

Here is the statistical payer's contribution, d. h. to indicate the sum of all instalments for one year, including the rate of the instalments, and less any rebates. Ongoing contributions in variable amounts, recurring contributions for one-year risk insurance and other risk insurance are also considered as "running contribution". Ä. .

16.

To the extent that insurance against one-off contributions is included in the access insurance, the amounts shown in Fb 200 below the gross amounts booked, including the contributions for supplementary insurance, shall be indicated here.

N ° 14: Notes for Rejection 211

1.: In the case of co-insurance, the number of insurance relationships, the contribution and the sum insured shall be given in each case by each of the undertakings concerned.
2.: The non-contributor of the main insurance in the case of invalidity (invalidity) must be taken into account here as a pension in the amount of the 12x annual contribution.
3.: For example, non-workable supplementary insurance.
4.: For insurance companies which, according to the tariff, are higher than the fatality rate, the lifetime achievement should be reported. This also applies to insurance companies with multiple life-drop payments, to the extent that the sum of the future life-saving benefits is higher than the amount of death penalty. In the case of insurance with a falling insurance sum (e.g. Risk insurances) must be specified at the beginning and end of the financial year. The reduction of the sum insured in the financial year is to be found under the "expiry of the insurance/contribution payment". In the case of all insurance companies in which the benefit is to be paid in the form of a pension, the insurance sum is the 12 times the annual pension. If there are more appropriate measures instead of the insurance sum (e.g. The total number of contributions to be paid in total) shall be indicated.
5.: In the case of collective insurance, the number of insurance relationships shall be disclosed.
6.: Here is the statistical payer's contribution, d. h. to indicate the sum of all instalments for one year, including the rate of the instalments, and less any rebates. Ongoing contributions in variable amounts, recurring contributions for one-year risk insurance and other risk insurance are also considered as "running contribution". Ä. .

No. 15: Notes on reference 213

1.: In the case of these sources of results, the amounts credited by way of direct credit shall not be recorded as an accounting effort.
2.: Fb 200 for the self-contained insurance business, page 3, line 16.
3.: Fb 200 for the insurance business acquired in revelation, page 5, line 26.
4.: Fb 200 for the whole of the insurance business, page 7, line 3 plus line 10 plus line 12.
5.: Fb 200 for the self-contained insurance business, page 1, row 04, column 04.
6.: Nw 210 for the entire life insurance insurance branch, row 21, column 02.
7.: Fb 100, page 4, line 05, column 02, plus row 23, column 03.
8.: As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation on the VAG has been completed. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008.

N ° 16: Notes for Rejection 214

1.: As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation on the VAG has been completed. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (interim stock) should be included in the old stock, as long as this is already the case on 12 April 2008. The Nw 214 is to be presented for each inventory group of the new stock according to Appendix 1, Section D. For the identification of the group of stocks, the corresponding measure shall be entered in the heading of the reference. In lines 18 to 26, the partial amounts to be indicated on the part of the stock shown shall be indicated.
2.: In the case of these sources of results, the amounts credited by way of direct credit shall not be recorded as an accounting effort.
3.: If the columns 02 and 03 are not filled in the instruction 215 in the line 11, the columns 02 and 03 are also left blank.
4.: Fb 200 for the self-contained insurance business, page 3, line 16. For groups 132 and 140, no amount is to be disclosed, since these do not contain any surplus-eligible contracts and therefore no share of the RfB exists.
5.: Fb 200 for the self-contained insurance business, page 1, row 04, column 04.
6.: Nw 210 for the entire life insurance insurance branch, row 21, column 02.
7.: Fb 100, page 4, line 05, column 02, plus row 23, column 03.

No. 17: Notes for Rejection 215

1.: All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation (EEC) on the VAG. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008. All other contracts are to be treated as a new stock. The Nw 215 is to be submitted for each accounting association of the old stock as well as for the entire old stock. The distribution of the old stock in accounting associations is the result of the overall business plan to be approved by the supervisory authority. The accounting associations shall be numbered consecutively, and the whole of the existing stock shall be numbered 099. For the first submission and after any change in the distribution of the old stock in accounting associations, the supervisory authority shall draw up a list of the allocation of the accounting associations to the continuing numbers. are not to be relocated. In lines 18 to 26, the partial amounts of the partial amounts shown shall be indicated.
2.: In the case of these sources of results, the amounts credited by way of direct credit shall not be recorded as an accounting effort.
3.: If, according to a corresponding regulation in the overall business plan for the surplus holding, only the final cost result is to be divided among the accounting associations, the columns 02 and 03 need not be filled out.
4.: Fb 200 for the self-contained insurance business, page 3, line 16.
5.: Fb 200 for the self-contained insurance business, page 1, row 04, column 04.
6.: Nw 210 for the entire life insurance insurance branch, row 21, column 02.
7.: Fb 100, page 4, line 05, column 02, plus row 23, column 03.

No. 18: Notes on reference 216

1.: Standard contributions, standard labour and standard risk contributions are the contributions or contributions made with the accounting bases relevant to the calculation of the cover provision, where the standard risk contribution with the actual risk of the risk is Capital, d. h. , taking into account the cover provision, where appropriate in accordance with sub-number 1, for reference 217 or during the term of maturity on the basis of insufficient accounting standards, and the standard working contract is the difference between the cover The standard risk contribution and the standard contribution shall be determined.
2.: Including the contributions for the repayment of claims to policyholders under the claims not yet due for policyholders, cover costs covered by the accounts, and minus the contributions from contracts, for the standard contribution calculated in accordance with sub-number 1 exceeds the tariff contribution.
3.: Including additional contributions for increased risk and possible security surcharges, in so far as these are not to be taken into account in other sources of results.
4.: The distribution of the rate allowances for the new stock shall be explained in an annex, unless it has been established in a different way by the supervisory authority.
5.: In the case of a lower-yearly contribution payment and waiver of the rates outstanding in the case of performance.
6.: In the case of insurance, where the final cost rate deemed in the contributions is higher than the business plan or the number of centimers fixed by the controller actuary in accordance with the calculation principles.
7.: Where the rate of entry of a contract exceeds the standard contribution calculated in accordance with sub-number 1, the difference shall be shown here. This shall also apply if the contribution surcharges have been caused by an adjustment of the accounting principles during the contract period. In this case, the adjustment in line 04 of the standard labour input and in line 05 of the standard risk contribution shall be indicated as they arise if the tariff had originally been calculated using the new accounting principles.
8.: "Other business" means only amounts which are not provided for in another item. The amounts shall be explained in each case in an annex.
9.: As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation on the VAG has been completed. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008.

N ° 19: Notes for Rejection 217

1.: Where the standard contribution calculated in accordance with subnumber 1 to reference 216 exceeds the rate of contribution, the cover provision shall be an amount equal to the amount of the invoice for the calculation of the cover return. the cash value of the contributions undershot. This amount is to be shown here. If the cover provision has to be refilled during the term due to insufficient accounting, the amount in question must be shown in line 25 rather than here.
2.: For example, in the event of the insured person's death in the case of insurance on a fixed payment date.
3.: In the case of conversion into non-contributory insurance, only the difference between the available cover and the required cover return is to be recorded here.
4.: Amounts that have become vacant by the fact that the cover is being repaid or that claims to policyholders that have not yet been due are activated from the new access.
5.: Only amounts are to be recorded under this item, the identity of which is not provided for in another item. These include, in particular, replenishing amounts for the cover provision, which have become necessary during the term of the contract on the basis of insufficient accounting standards, and the change in the cover provision in the fund-linked Insurance according to Fb 100, page 4, line 23, column 03, as far as the change is due to the fund's position. In any event, the item shall be explained in an annex and shall be dissoled on the basis of the origin of the amounts.
6.: Fb 200 for the self-contained insurance business, change in gross cover provision, page 1, line 10 or page 2, line 24, to be used to pay for the change in non-susceptible claims to policyholders, page 1, line 13 T, or Page 3, line 12 T.
7.: As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation (EEC) on the VAG. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008.

N ° 20: Notes on reference 218

1.

The amounts credited by way of direct credit shall not be recorded as an invoice.

2.

This referral shall be submitted:

a): for the life insurance sector as a whole; for the marking, the identification number "01" shall be used in the heading of the reference in the field "Vz";
b): for each type of risk in accordance with Appendix 1, Section E; for the identification of the type of risk, the three-digit measure shall be used in the heading of the reference in the "risk type" field.

3.

To the extent that regulatory costs are closely related to the risk, such as B. Expenses for expert opinions in case of self-killing, inability to work or need for care, and the question of the breach of pre-contractual disclosure obligations, these are to be found here and not under the administrative costs. The risk-type of "other risk" shall be shown in the case of operations or life-related cases of capital insurance.

4.

Only amounts are to be recorded under this item, the identity of which is not provided for in another item. For example, filling amounts for the cover provision (expenditure) due to insufficient biometric invoicing bases are eligible; a later resolution of the replenishing (income) is also to be found as other items in this reference collect. In any event, the item shall be explained in an annex and shall be dissoled on the basis of the origin of the amounts.

5.

As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation (EEC) on the VAG. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008.

No. 21: Notes for Rejection 219

1.: The amounts credited by way of direct credit shall not be recorded as an invoice.
2.: Only amounts are to be recorded under this item, the identity of which is not provided for in another item. In any event, the item shall be explained in an annex and shall be dissoled on the basis of the origin of the amounts.
3.: In this case, only the accounting interest rates which are attributable to the cover provision in accordance with Fb 100, page 4, line 05, column 02 are to be disclosed. The change in the cover provision for insurance companies, where the investment risk is borne by policyholders (Fb 100, page 4, line 23, column 03), must be shown in line 25, in so far as the change to the income and the income Expenses in accordance with reference 201, page 1, line 25 is to be attributed. Increases in cover provisions due to a reduction in the amount of the invoice or due to § 341f (2) of the German Commercial Code (HGB) are to be shown in row 17.
4.: As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded according to business plans approved by the Supervisory Authority shall be treated as an old stock up to 28 July 1994 (Section 11c VAG) or under the transitional provision of the third sentence of Article 16 (2) of the Third Party Implementing legislation on the VAG has been completed. Insurance contracts concluded after 31 December 1994 and before 1 January 1998, in which the premiums and benefits with the insurance contracts to be assigned to the old stock shall be applied in the event of an unchanged risk assessment procedure (intermediate stock), should be included in the old stock, as long as this was already the case on 12 April 2008.
5.: To the extent that regulatory costs are closely related to the risk, such as B. expenses for expert opinions in case of self-killing, inability to work or need for care, and the question of the breach of pre-contractual disclosure requirements, these are not to be shown here, but in reference 218, line 06.
6.: The division into mortality and other risks has to be followed by the division in the post-218.
7.: Fb 200 for the self-contained insurance business, page 5, line 11.
8.: In this case, only the amounts not to be covered by other sources of results are to be calculated.
9.: If the direct debit of the financial year has been completely or partly taken from the RfB, the resulting yield is to be shown here.

N ° 22: Notes to reference 260

1.

The post shall be drawn up

a): for the whole of the VG itself, completed in the Member States or in any other Contracting State;
b): for the self-contained VG in each Member State and in each Contracting State;

For the identification of the Member State concerned and the whole of the VG in the field of origin of the VG, the corresponding measure shall be used in accordance with Appendix 1, Section B. Crossing the booked gross contributions of the individual branch shall be the limit Of EUR 500 000, information shall be provided for all items. If the gross contributions booked are not above this limit, only information about the booked gross contributions, the payments for VF, the change of the R for VF and the commissions are required.

2.

The Roman numerals I to IX used here correspond to the definition of the insurance branch listed in Annex I to Council Directive 2002/83/EC of 5 November 2002 on life assurance referred to in Article 49 of the Directive.

N ° 23: Notes for reference 261

1.

The post shall be drawn up

a): for the whole of the VG itself, completed in the Member States or in any other Contracting State;
b): for the self-contained VG in each Member State and in each Contracting State;

in the case of the identification of the Member State concerned and the entire VG in the field of origin of the VG, the corresponding figure shall be used in accordance with Annex 1, Section B. Transfers the gross premiums booked in the service business in a Each country has a limit of EUR 500 000, and all items must be provided with details. If the gross contributions booked are not above this limit, only information about the booked gross contributions, the payments for VF, the change of the R for VF and the commissions are required.

2.

N ° 24: Notes on reference 120

1.: These are mainly used by member companies and carrier companies.
2.: This sum does not include the loans and advance payments on insurance bills.

N ° 25: Notes on reference 121

1.: The refoulement must be submitted by P/St, with only page 3 to be submitted to the death-breeds.
2.: The composition of this item shall be explained in an annex. Loans between sub-stocks are to be booked exclusively through other grants/other deprivations; a salting with the supply from the surplus of the financial year shall not be carried out. The conversion of the interest-bearing collection into the cover-back (e.g. For example, pension insurance at the retirement age) is also carried out by other means of delivery/other removal. If the direct credit is exceptionally financed by removal from the RfB, then another withdrawal must be shown.
3.: The amounts to be disclosed are those resulting from decision-making by the supreme body, the declaration, or the the RfB is expected to be taken from the RfB in the light of the design of the procedure for participation in the valuation reserves during the following financial years. Account shall also be taken of amounts likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which is to be mentioned in an annex.
4.: Here, the corresponding parts of the Closing Surplus Fund must be stated in the sense of Section 28 (6) of the RechVersV.
5.: Here, the participation in valuation reserves of the financial year shall be indicated. Point (b) shall specify both the minimum level of participation and the amount exceeding it.
6.: All contracts which have not been concluded according to business plans approved by the Supervisory Authority shall be treated as a new stock.
7.: All contracts concluded by the Supervisory Authority shall be treated as an existing stock.
8.: Further capital insurance is the capital insurance on the death, which exceeds the maximum amount of the ordinary funeral expenses in accordance with § 159 para. 4 of the insurance contract law, the capital insurance on the death and the life of the life or the capital insurance on the case of life.
9.: Non-life insurance is the capital insurance on the death case, the insured sum of which does not exceed the maximum amount of the ordinary funeral expenses in accordance with § 159 para. 4 of the insurance contract law. Only legally independent insurance contracts are to be recorded here.

N ° 26: Notes for Rejection 220

1.: The remitting is to be submitted only by pension funds. The information on the number refers to the natural persons entitled to the pension. If more than one insurance has been concluded for one person, it is to be recorded only once (as a candidate and/or a pensioner). The same applies to the collection of persons as access to or departure.
2.: For example, reactivation, re-inactivation.
3.: The number of entries in lines 16 to 26 refers to the stock at the end of the financial year at line 14.
4.: Here is the number of contenders for which no contribution payment is to be expected.
5.: Here is the number of people (prospect person or Pensioners) whose insurance cover is fully or partly reinsured.
6.: Here is the number of candidates who, in addition to being eligible for retirement, have a right to invalidity and survivor's care.
7.: Here is the number of candidates who, in addition to the old-age pension, only have a right to invalidity care.
8.: Here is the number of candidates who, in addition to the old-age pension, only have a right to a survivor's pension.
9.: Here is the number of candidates who only have a pension on retirement.
10.: The number of candidates for which insurance is not borne by the insurer shall be indicated here.
11.: Here is the number of candidates with entitlement to a retirement pension in the case of retirement.
12.: Here is the number of candidates with entitlement to a capital benefit in the case of retirement provision.
13.: Here is the number of people (prospect person or Pensioners, who do not have contracts concluded in accordance with business plans approved by the Supervisory Authority.
14.: Here is the number of people (prospect person or Pensioners), for which contracts concluded by the Supervisory Authority have been concluded.
15.: For example, reinstatation and an increase in pensions.
16.: The number of entries in lines 17 to 20 refers to the stock at the end of the financial year at line 15.
17.: The amount to be used here is the amount which will be the future permanent obligation (corresponding to the calculation of the DR).
18.: The number of entries in lines 17 to 19 relates to the stock at the end of the financial year at line 15.

No. 27: Notes on reference 221

1.: The refoulement is to be submitted by all deathmos.From pension funds, the refoulement must be filed only if they have completed legally independent non-survivors ' insurance, the non-survivor's performance of a Pension insurance.
2.: For example, an increase in the amount of insurance by bonuses.
3.: The number of entries in lines 18 to 21 refers to the stock at the end of the financial year at line 16.
4.: All contracts which have not been concluded according to business plans approved by the Supervisory Authority shall be treated as a new stock.
5.: All contracts concluded by the Supervisory Authority shall be treated as an existing stock.
6.: In the case of death funds: death money insurance and capital insurances on death and life. In the case of pension funds: only the legally independent death-money insurs.Steremonetary insurance is the capital insurance on the death penalty, the insurance sum of which does not exceed the maximum amount of the ordinary funeral expenses in accordance with Section 159 (4) of the Insurance Contract Law.
7.: In the case of pension funds, invalidity and survivor benefits are not part of the supplementary insurance.

N ° 28: Notes on reference 222

1.: The refoulement must be submitted by P/St, where the deputist only has to submit page 3. In the case of the contributions, the gross premiums are to be paid out.
2.: This is where the contributions for insurance are to be shown in which the investment risk is not borne by the insurer.
3.: All contracts which have not been concluded according to business plans approved by the Supervisory Authority shall be treated as a new stock.
4.: All contracts concluded by the Supervisory Authority shall be treated as an existing stock.
5.: Further capital insurance is the capital insurance on the death, which exceeds the maximum amount of the ordinary funeral expenses in accordance with § 159 para. 4 of the insurance contract law, the capital insurance on the death and the life of the life or the capital insurance on the case of life.
6.: Non-life insurance is the capital insurance on the case of death, the insured sum of which does not exceed the maximum amount of the ordinary funeral expenses fixed by the BaFin in accordance with § 159 para. 4 of the insurance contract law. Only legally independent insurance contracts are to be recorded here.
7.: Accident and other supplementary actuaries.In the case of pension funds, invalidity and survivor benefits are not part of the supplementary actuaries.The breakdown of contributions to principal and supplementary insurance may, in some cases, be based on statistical data. Breakdowns are performed.

N ° 29: Notes for Rejection 265

1.

This referral is to be submitted by pension funds:

a): for the whole of the insurance business operating in the Member State or in any other Contracting State;
b): for the insurance business operated in each Member State and in each State Party;

where the identification of the Member State or the Contracting State concerned and the whole of the VG in the field of origin of the VG is to be used in accordance with Annex 1 (B).

2.

Including the provision for repurchases, repayments and exit allowances which have not yet been repaid.

N ° 30: Notes on the refoulement 130
Together with the care insurance scheme, the share of the health insurer in the "Community of private insurance undertakings for the implementation of the long-term care insurance scheme of 26 May 1994 for the members of the nursing staff" Postbeamtenkrankenkasse und der Krankenversorgung der BundesbahnOfficer (GPV) ". This applies both to the stock movement (refoulement 230) and to the profit-making process (references 231 to 238). 31: Notes for reference 230

1.: In an installation, the additional contributions to be returned in the financial year to the increases in the contribution to the contribution shall be disclosed. In order to determine the additional contributions, the increases in contribution shall be made in each case with the number of remaining months of the financial year resulting from the exact time of change, and as a total amount for all the tariffs concerned . In this case, the tariffs are to be combined into groups in such a way that they correspond to the types of insurance in accordance with the column classification of the refoulement. In addition, the time of the adjustments is to be noted in a message per group.
2.: This also includes pure tariff increases and tariff agreements.
3.: Under this heading, movements must be recorded whose identity is not provided for in another item. The quantities in these items shall be explained in detail in an annex.
4.: In lines 21 to 26 of page 1, insurance against one-way contribution is not to be taken into account. The indication of the insurance business, which is attributable to the immediate closing costs (lines 21 to 23), shall be made in monthly nominal amounts in euros. Under the "insurance business", in addition to the new business, it is also possible to record the insurance business which causes the costs of the contract changes due to changes in the contract.
5.: Sickness cost insurance is then to be assigned to the area of state aid insurance only if this is obvious or if the general hospital services are secured up to a maximum of 50 percent. If an exact allocation is not possible without great technical effort, individual fares from the area of state aid insurance (with refunds of over 50 percent) can be recorded in line 23 "non-state aid beneficiaries".
6.: A full sickness insurance cover is available for one person and only if the general hospital benefits are also insured for this person in the case of the company and the general hospital services are not covered by the general hospital benefits. Protection of differential costs for GKV performance. All other health insurances are to be found in the "other" column. If combinations of independent outpatient and inpatient health insurance include health insurance cover, the premium is on page 2 to column 01 and 03, and to record the person on page 6, both in column 01 and in column 03.
7.: Non-self-employed supplementary insurance (such as those which cannot exist without the main tariff) must be recorded together with the main insurance and shall not be counted independently on pages 5 to 7.
8.: It is here that insurance cards are to be recorded, the card of which is not provided in another item. The quantities in these items shall be explained in detail in an annex.
9.: Here, the self-employed partial insurance, which in each case fully cover the outpatient or inpatient disease cost risk, are also to be shown.
10.: In this case, the wage-payment-insurance policies must also be recorded.
11.: In the case of the production of the referral, it should be noted that the entries/changes on 1 January of the financial year are not included in the stock at the beginning of the financial year, but are recorded under access/changes during the financial year. Dismissals as of December 31 of the previous year are also recorded under declines/changes, but not the dismissals at 31 December of the financial year, so that the latter are still counted as stock of the financial year. This means that the initial stock of a financial year is equal to the final stock of the previous year.
12.: In column 01 of page 5, a person who is insured in several types of insurance is to be counted only once. The insured persons shall not be taken into account in the case of aid revenue, foreign, residual debt and payroll insurance.

N ° 32: Note to reference 231
This position also includes the pool-relevant surplus of the care insurance. No. 33: Notes for Rejection 237

1.: This position also contains the pool-relevant surplus of the care insurance.
2.: Surcharges in the option rates to finance the difference between the average maximum contribution in statutory health insurance and the required monthly fee in the standard rates.
3.: Payments from the respective pool.
4.: Payments to the respective pool.

N ° 34: Notes to the Rejection 262

1.

The post shall be drawn up

a): for the whole of the VG itself, completed in the Member States or in any other Contracting State;
b): for the self-contained VG in each Member State and in each Contracting State;

where, for the identification of the Member State concerned and the entire VG in the field of origin of the VG, the corresponding figure is to be used in accordance with Annex 1, Section B. Transfers the gross premiums booked by the individual establishment or in the Service business in a single country the limit of EUR 500 000 is to be provided for all items. If the gross contributions booked are not above this limit, only items 1, 3 and 6 (a) are required in each case.

2.

This information is to be made only for the branch business in columns 01 and 02.

N ° 35: Notes for reference 330

1.: A full sickness insurance cover is available for one person and only if the general hospital benefits are also insured for this person in the case of the company and the general hospital services are not covered by the general hospital benefits. Protection of differential costs for GKV performance. If combinations of self-employed outpatient and inpatient health insurance are included in the health insurance cover, they must always be shown in column 03.
2.: Non-self-employed supplementary insurance (such as those that cannot exist without the main tariff) should be recorded together with the main insurance, that is to say not to be counted independently.
3.: It is here that insurance cards are to be recorded, the card of which is not provided in another item. The quantities in these items shall be explained in detail in an annex.
4.: Here, the self-employed partial insurance, which in each case fully cover the outpatient or inpatient disease cost risk, are also to be shown.

N ° 36: Notes for Rejection 240

1.

The post shall be drawn up

a): for each Vz of the self-contained VG for which a separate insurance technical credit is drawn up, and for the sum of the Vz and Va, which are set out in the separate technical credit insurance for the other non-life insurance (Vz 29) or the other factual assurance (Vz 28);
b): for insurance against civil liability in respect of the use of motor vehicles and other road transport insurance, provided that a separate insurance technical system has been drawn up for this Va/Executive summary of Va;
c): for the entire self-contained VG.

2.

In this case, the number of items and the inventory contribution of the contracts cancelled during the financial year shall be indicated where the cancellation has been made within the first year of insurance after the conclusion of the contract before the second main maturity. Subnumber 7 shall apply accordingly.

3.

Inventory reductions are to be specified with a minus sign, inventory increases with a plus sign. It is only then possible to list a balance if the insurance portfolio has changed in the year under review and this circumstance is not already under item 1. (b) "real access in the GJ" (line 04) or 1. (c) "real exits in the GJ" (line 05) has been recorded.

4.

The information must be provided only for the Vz/Va with the measures 04, 05, 051, 055 and 08. In the case of the data for the entire self-contained business, only the values resulting from the addition of the above mentioned Vz (sum of Vz 04, 05 and 08) are to be entered.

5.

The insurance totals are to be specified only for the Vz with the measures 08, 13, and 14. Subsection 4, second sentence, shall apply accordingly.

6.

In this case, reinsurance contracts are to be covered, in which the financing function for the assignor is in the foreground and the transfer of insurance risk to the reinsurers is of secondary importance.

7.

The insurance contracts with a under-age insurance period shall not be taken into account. For the transport insurance, the information shall be omitted, provided that the number of contract pieces cannot be given in full. In the case of group and collective insurance contracts, the number of risks insured shall be indicated. In the case of bundled insurance, the insurance contract must be counted once in each of the Vz and Va contained in the bundling. Insurance contracts in the management and equity business shall be counted as a contract by the loving insurance undertakings, irrespective of the proportion subscribed.

8.

In this case, contracts are to be found which give the assignor a legal entitlement to a repayment in a later than the period which is reported. In addition, contracts for which a experience account is held or in which financial instruments such as B. Derivatives.

N ° 37: Notes to Rejection 241

1.

The following shall be submitted for the following Va (provided that the Vz to which they belong is to be sent a reference 240) :in the General Accident Insurance for the following Va:

1.: Accident insurance with repayment of contributions

in the liability insurance for the

2.: Private liability insurance
3.: Business and professional indemnity insurance

in the case of fire insurance for the

4.: Fire Industry Insurance

in the credit insurance for the

5.: Deposit insurance
6.: DelkredereverBackup.

For va with booked gross premiums of no more than EUR 125 000, the refoulement does not need to be drawn up, provided that the information can only be determined with a disproportionately high cost.

2.

3.

Inventory reductions are to be specified with a minus sign, inventory increases with a plus sign.

4.

This information shall be made only for the following Va:

1.: Business and professional indemnity insurance
2.: Fire industry insurance.

5.

The insurance contracts with a under-age insurance period shall not be taken into account. In the case of group and collective insurance contracts, the number of risks insured shall be indicated. In the case of bundled insurance, the insurance contract in each of the Vz and Va contained in the bundling is to be tamed once. Insurance contracts from the management ownership and participation business are of the drawing insurance companies regardless of the subscribed share, to be counted as one contract.

6.

The insurance sum is to be specified only for the fire-industry insurance.

No. 38: Notes to Reference 242

1.

The post shall be drawn up

a): for each Vz of the self-contained VG for which a separate insurance technical credit is drawn up, and for the sum of the Vz and Va, which are set out in the separate technical credit insurance for the other non-life insurance (Vz 29) or the other factual assurance (Vz 28);
b): for insurance against civil liability in respect of the use of motor vehicles and other motor insurance schemes as a whole, provided that the Va has been drawn up by a separate technical technical-insurance company;
c): for the entire self-contained VG.

2.

In the case of transport insurance, the information shall be omitted, provided that the insurance cases cannot be given in full. The number of VJ insurance cases in line 22 which have not yet been wound up at the end of the GJ shall be deducted from the balance of the unit numbers from line 11 minus row 17 if the number of late damage still unknown at the end of the GJ is in the Row 21 has not changed on the basis of a re-assessment, but rather as a balance from line 10 and line 12.

3.

Resurrected claims (damages which were considered to be carried out in the financial year, but later on account of additional claims by the claimant or changes in the legal situation are resumed due to new, claims-related facts) in the case of the previous year's insurance cases, which are uncoiled in the financial year and not yet completed, depending on the assignment, either as a known insurance case (item 1). (b) 5., line 14; 8., line 19) or as known late damage (Item 1. (b) 6., line 15; 9., line 20) and previous year's insurance cases not yet unfolded in item 1. (b) 10. "unwrapped VJ-VF as a whole" (line 22). In the case of the known late damages (line 20), insurance cases of the previous year reported in the financial year, which are not yet unprocessed, are also recorded.

4.

The original allocation of the VF to the two groups-single-rated VF or group-/pauschalscored VF-must always be maintained, d. h. even if a single-rated VF becomes a VF from a group-/pauschalt-rated VF.

5.

The partial gross claims for late damage (SSR) is year-by-year, that is to say, to be unwound after years of damage. Insurance cases taken into account once in the SSR are to be kept in this part-SR in the following years, even though a known insurance case has now become known from the unknown.

6.

If the transport-VG is billed to ZJ, the processing of the partial gross-SR taken over from the VJ for the previous years of the drawing is to be presented here.

7.

In this case, the post-settlement contributions received in the GJ (excluding the withdrawal of courting and commissions) must be disclosed for previous claims for claims and years of drafting.

8.

If the transport-VG is billed to ZJ, the gross-SR for the VF of the current ZJ must be given here.

9.

Increases in the VJ-SR due to changes in currency exchange rates are indicated with a plus sign, which is due to changes in currency exchange rate changes with a minus sign.

10.

If insurance cases have been transferred to pensions DR, the amounts to be rebooked are to be recorded in lines 13, 14 or 16 as positive payments and in line 15 as negative payments. In line 18, the payments received shall be made up of Regressen, Provenues and Dividing Agreements entered into in the GJ for the RPT exposures of unwound VF activated at the end of the VJ.

11.

The settlement result for the individual claims year shall be determined by the deduction of the amounts in columns 02 and 03 of those in column 01. Subnumber 13, second sentence, shall apply accordingly.

12.

The settlement results in lines 13 to 19, column 04 are as follows: lines 13 to 19, each column 01 to be added/minus lines 13 to 19, column 02 minus lines 13 to 19, column 03 in each case, and minus lines 03 to 09, respectively, Column 01. Settlement gains are marked with a plus sign, settlement loss with a minus sign. In particular in the handling of the RPT claims, care must be taken to ensure that the mathematical sign is entered in row 18 column 04.

13.

For insurance against civil liability in respect of the use of motor vehicles and liability insurance, the division is to 12 VJ respectively, for the legal protection insurance to 6 VJ each and for the remaining Vz/Va to 4 VJ in each case. If the transport-VG is billed to ZJ, the evidence is no longer required. The data for the entire self-contained VG are not included in the Vz transport, if the transport-VG is billed after the drawing years.

14.

In the handling of the gross-SR for the individual claims for the individual claims for the previous year (page 3), the data on the oldest claims year (12) may be used. Previous year in civil liability insurance and in motor vehicle liability insurance, 6. Previous year in legal expenses insurance and 4. Previous year in all other classes of insurance), the previous non-life claims are not included.

15.

In this case, the monetary exchange gains and losses incurred in the conversion of the gross SR from the previous year to Valuta are to be taken into account accordingly. This shall also apply to changes in the supply or transfer of a stock.

16.

The settlement result for the individual claims year shall be determined by the deduction of the amounts in columns 02 and 03 of those in column 01. Subheading 13, second sentence, shall apply. The particulars relating to each year shall include the settlement of the pension cover provision.

17.

In this case, the foreign VG must be expleted, unless it is treated as a business of a foreign establishment. This other foreign VG includes in particular:

a): the co-insurance business abroad,
b): The correspondence-VG (conclusion of an insurance contract with a UN, which has its habitual residence abroad, on the correspondent path without the intervention of a mediator).

18.

The gross insurance result is based on Form 200, page 3, line 17.

19.

As a simplified technical gross profit, the balance from the gross premiums booked, on the one hand, and the gross commissions, the gross claims expenses for GJ-VF and the result from the liquidating of the VJ's Use the Gross-SR. The result from the execution of the gross-SR taken over from the VJ need not be taken into account, provided that it can only be determined with a disproportionately high outlay. Subnumber 13, second sentence, shall apply accordingly.

N ° 39: Notes on refoulement 243

1.

The refoulement must be submitted for the following Va (provided that the Vz to which they belong is to be sent a referral 242) :in the liability insurance for the following Va:

1.: Private liability insurance
2.: Business and professional indemnity insurance

in the case of fire insurance for the

3.: Fire Industry Insurance

in the credit insurance for the

4.: Deposit insurance
5.: DelkredereverBackup.

For va with booked gross premiums of no more than EUR 125 000, the refoulement does not need to be drawn up, provided that the information can only be determined with a disproportionately high cost.

2.

This information shall be made only for the following Va:

1.: Business and professional indemnity insurance
2.: Fire industry insurance.

N ° 40: Notes on refoulement 244

1.: All types of insurance are to be combined with the key figures 29.1.01 to 29.1.99 in accordance with Appendix 1, Section C, and must be in each case shown in a sum.
2.: This item corresponds to the reinsurance balance as defined in Section 51 (4) (1) (f) of the RechVersV.

No. 41: Notes on reference 246

1.: These include maritime, inland waterway and river shipping-goods insurance, aviation-goods insurance as well as the country-goods insurance without the animal transport and other goods insurance.
2.: As other goods insurance, the travel manager and the container insurance cover are also to be expleted.
3.: In so far as transport liability insurance as well as maritime, inland waterway and river shipping liability insurance are covered in the insurance sector transport insurance and not in the insurance sector liability insurance, because they are in accordance with the nature of the Transport insurance, and-as is usual in the transport insurance sector-is settled after years of injury, these types of insurance are to be taken into account in the information provided in lines 19, 20 and 21.
4.: The data for the individual transport insurance Va with booked gross premiums of no more than EUR 125 000 can be entered in the collection item 1. (f) 1. j) and 1. (r) shall be included, provided that such information can only be obtained with a disproportionately high cost.
5.: If the transport VG is billed after the drawing years, the gross expenses for the insurance cases of the current drawing year shall be shown here.
6.: The data shall be omitted if the transport VG is not billed after drawing years.
7.: The income and expenses in the GJ shall be disclosed separately for the individual years of the drawing. The other gross VBA is to be divided up in proportion to the gross premiums recorded in lines 04 and 13. Negative resettlement contributions such as positive contributions should be treated.

N ° 42: Notes on reference 250

1.

The post shall be drawn up

a): for each Vz of the VG in respect of which a separate technical technical credit is drawn up, and for the sums of the Vz in the separate technical credit insurance for the other non-life insurance (Vz 29) and the other factual assurance (Vz 28) are shown in summary form;
b): for the whole of the VG in cover.

2.

3.

In this case, the post-settlement contributions received in the GJ (excluding the withdrawal of courting and commissions) must be disclosed for previous claims for claims and years of drafting.

4.

N ° 43: Notes for the Rejection 251

1.: The capital investments for the account and risk of life insurance policies, the gross technical provisions in the life insurance sector, if the investment risk is borne by the policyholders, and the In so far as the reinsurance undertakings in this transaction are concerned, no account shall be taken of the shares of reinsurance undertakings in the gross technical provisions and the amount of the deposit liabilities to which they are liable to remain unaccounted for involved sind.custody accounts receivedfrom the revelation taken over Insurance business shall be shown on page 2 under the heading "Capital investments".
2.: This item corresponds to the sum of the liabilities side of the balance sheet minus the liabilities referred to in subnumber 1 and less the liabilities from mortgages, basic and pension liabilities.
3.: Deposit receivments can only be set at the level in which corresponding set values on the passive side are opposite to them after retrocession.
4.: Subject to sub-numbers 1, 3 and 7, the total amounts for each item in column 01 shall be in accordance with the respective balance sheet values.
5.: Retained interest and rental requirements contained in this balance sheet may be used in column 02, and all other claims may only be used in column 04.
6.: Pre-paid insurance benefits included in this balance sheet may be entered in column 02, and all other other assets may only be used in column 04.
7.: This item corresponds to the sum of the assets side of the balance sheet minus the assets referred to in subnumber 1 and less the liabilities from mortgages, basic and pension liabilities.

No. 44: Remarks on referral 252

1.

The post shall be drawn up

a): for each Vz of the VG in respect of which a separate technical technical credit is drawn up, and for the sums of the Vz in the separate technical credit insurance for the other non-life insurance (Vz 29) and the other factual assurance (Vz 28) are shown in summary form,
b): for the whole of the VG in cover.

For the life of the insurance branch, the information on page 3 is omitted.

2.

3.

4.

The original allocation of the VF to the partial gross SR for late damage should be maintained as far as possible, d. h. even if a known late damage from an unknown person becomes known.

5.

Such reinforcements are to be included here, which are not already contained in a) or b). These are: B. lump-sum reinforcements for certain large-scale damage events, special benefits from the general business or other additional reserves if the pre-insurers are not adequately or inadequately assigned to the tasks.

6.

If it is calculated according to ZJ, the processing of the partial gross-SR taken over from the VJ for the previous years of the drawing is to be presented here.

7.

In this case, the post-settlement contributions received in the GJ (excluding the withdrawal of courting and commissions) must be disclosed for previous claims for claims and years of drafting. Only the contributions which justify a settlement of the settlement result, at least replenishment premiums or only late contributions, shall not be included.

8.

If it is calculated according to ZJ, the gross SR for the VF of the current ZJ must be given here.

9.

The value is to clean up claims for damages.

10.

Increases in the VJ-SR due to changes in currency exchange rates are indicated with a plus sign, which is due to changes in currency exchange rate changes with a minus sign.

11.

The value is to clean out damage reserves.

12.

The settlement results in lines 14 to 18 of column 04 are as follows: column 01 lines 14 to 18 respectively plus/minus the same row in column 02, minus the same row in column 03, minus the corresponding row from column 01 lines 04 to 08. Settlement gains are marked with a plus sign, settlement loss with a minus sign.

13.

For the motor insurance and the liability insurance, the division to 12 VJ is to be made for the remaining Vz to 4 VJ each. If, due to a lack of or insufficient information from the pre-insurer, the allocation to individual damage coats is possible only with disproportionate effort, the key can be made according to reasonable commercial principles. If the data are not available after year of damage but after years of drawing, the distribution according to the latter is to be made. For each individual Vz, the oldest year to be reported is the value of this year and the to be added cumulatively for previous years.

14.

In this case, the conversion of the monetary exchange gains and losses incurred on the basis of Valuta's gross-SR from the previous year shall be taken into account accordingly. This shall also apply to changes in the supply or transfer of a stock.

15.

The settlement result for the individual claims year shall be determined by the deduction of the amounts in columns 02 and 03 of those in column 01.

N ° 45: Notes on reference 263

1.

The post shall be drawn up

a): for the whole of the VG itself, completed in the Member States or in any other Contracting State;
b): for the self-contained VG in each Member State and in each Contracting State;

For the identification of the Member State concerned and the whole of the VG in the field of origin of the VG, the corresponding measure shall be used in accordance with Appendix 1, Section B. Crossing the booked gross contributions of the individual branch shall be the limit Of EUR 125 000, all items shall be provided with information. If the gross contributions booked are not above this limit, only items 1, 3 and 6 (a) are required in each case.

2.

The designations used for the classes of insurance/branches of insurance shall be in accordance with the provisions of Article 44 (2) of Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to: Direct insurance (other than life assurance) and amending Directives 73 /239/EEC and 88 /357/EEC (third non-life insurance Directive). In detail, the following are included in the following: insurance branches/classes of insurance the following classes of insurance and/or -types according to Appendix 1, Section C, together with the key figures mentioned therein:

a): Accident/illness: Vz 02 and 03
b): Motor vehicle insurance: Va 051
c): Other road transport insurance: Va 052 and 053
d): Fire and other property damage: Vz 08 to 18 and 21
e): Sea, 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/Kaution: Vz 20
h): Other Vz: Vz 07, 23, 24 and 29.

N ° 46: Notes on reference 264

1.

The post shall be drawn up

a): for the whole of the VG itself, completed in the Member States or in any other Contracting State;
b): for the self-contained VG in each Member State and in each Contracting State;

in the case of the identification of the Member State concerned and the entire VG in the field of origin of the VG, the corresponding figure shall be used in accordance with Annex 1, Section B. Transfers the gross premiums booked in the service business in a Each country has a limit of EUR 125 000, which means that all items must be provided with information. If the gross contributions booked are not above this limit, only items 1, 3 and 6 shall be provided. (a) required.

2.

a): Accident/illness: Vz 02 and 03
b): Motor vehicle insurance: Va 051
c): Other road transport insurance: Va 052 and 053
d): Fire and other property damage: Vz 08 to 18 and 21
e): Sea, 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/Kaution: Vz 20
h): Other Vz: Vz 07, 23, 24 and 29.

No. 47: Notes to reference 342

1.

The post shall be drawn up

a): for each Vz of the self-contained VG, for which a separate technical technical credit is drawn up, and for the sum of the Vz and Va, which are included in the separate technical insurance for the other non-life insurance (Vz 29), and the other factual assurance (Vz 28) are shown in summary form;
b): for the entire self-contained VG.

2.

3.

If the transport-VG is billed to ZJ, the processing of the partial gross-SR taken over from the VJ for the previous years of the drawing is to be presented here.

4.

In this case, the post-settlement contributions received in the GJ (excluding the withdrawal of courting and commissions) must be disclosed for previous claims for claims and years of drafting.

5.

If the transport-VG is billed to ZJ, the gross-SR for the VF of the current ZJ must be given here.

6.

Increases in the VJ-SR due to changes in currency exchange rates are indicated with a plus sign, which is due to changes in currency exchange rate changes with a minus sign.

7.

8.

No. 48: Notes on reference 601

1.: In the field "Report period", the following key figures are to be stated for each of the reporting dates, irrespective of the closing date of the annual financial statements:

a) 31 March:	1
b) 30 June:	2
c) 30 September:	3
d) 31 December:	4

: Cumulated values should be entered in all data fields, d. h. it is possible to use the statistically updated quantities or the amounts accrued to the corresponding accounts up to the end of the quarter are used.
2.: The information shall include all expenses incurred in the enterprise, including the expenses incurred by the provision of services.

No. 49: Notes on reference 602

1.: In the field "Report period", the following key figures are to be stated for each of the reporting dates, irrespective of the closing date of the annual financial statements:

a) 31 March:	1
b) 30 June:	2
c) 30 September:	3
d) 31 December:	4

: Cumulated values should be entered in all data fields, d. h. it is possible to use the statistically updated quantities or the amounts accrued to the corresponding accounts up to the end of the quarter are used.
2.: The figures relating to the number of natural persons are entitled to the number of persons entitled to supply. If more than one insurance has been concluded for one person, it is to be recorded only once (as a candidate and/or a pensioner).
3.: Here is the number of people (prospect person or Pensioners, who do not have contracts concluded in accordance with business plans approved by the Supervisory Authority.
4.: Here is the number of people (prospect person or Pensioners), for which contracts concluded by the Supervisory Authority have been concluded.
5.: Including payments for repurchases, repayment of repayments and exit fees.
6.: The information shall include all expenses incurred in the enterprise, including the expenses incurred by the provision of services.

No. 50: Notes on reference 603

1.: In the field "Report period", the following key figures are to be stated for each of the reporting dates, irrespective of the closing date of the annual financial statements:

a) 31 March:	1
b) 30 June:	2
c) 30 September:	3
d) 31 December:	4

: In all data fields cumulated values are to be entered, i.e., the statistically updated quantities can be used. the amounts accrued to the corresponding accounts up to the end of the quarter are used.
2.: The under-year insurance (for example, in line 20), as insurance against one-off (line 20), in the reference 230 (e.g. In the case of family polices without a precise definition of the number of insured natural persons, a calculated average number of insured persons is to be assumed.
3.: Access in lines 03 and 04 shall also be recorded on 1 January of the financial year. Announcements at the end of the reporting room are still included as stock (lines 06 and 07). The delimitation is to be carried out analogously to the corresponding items of the reference 230, in each case to line 04, d. h. without gradations and births.
4.: In this case, also the underage insurance against one-off amounts (e.g. B. short-term foreign travel sickness insurance).
5.: In lines 03 and 06 of column 01, a person who is insured in several types of insurance is to be counted only once. The insured persons are not taken into account in the case of aid loss, foreign, residual debt and payroll insurance. A person who has both sickness cost insurance and other insurance in the manner of the Life insurance is to be recorded both in column 02 and in column 03, but only once in column 01 to be counted. Therefore, the total stock (column 01) is usually smaller than the sums of the respective columns 02 to 04.
6.: In column 02, the sole purpose of sickness insurance is to be covered. Such a person is present for a person and only if, for that person, the general hospital benefits are also covered by the company and the general hospital services are not covered by the protection of the general hospital services. Differential costs for GKV performance.
7.: In this case, the sum insurance as well as the health insurances not to be recorded in column 02 are to be taken into account. If a person has completed several "other insurance", this person is to be counted in column 03 only once. A comparison with the reference 230 is not possible, since this person has to be recorded there, if necessary in several columns. Therefore, the end inventory in column 03 is usually less than the specified end stock in column 01.

No. 51: Notes on refoulement 604

1.: In the field "Report period", the following key figures are to be stated for each of the reporting dates, irrespective of the closing date of the annual financial statements:

a) 31 March:	1
b) 30 June:	2
c) 30 September:	3
d) 31 December:	4

: Cumulated values should be entered in all data fields, d. h. it is possible to use the statistically updated quantities or the amounts accrued to the corresponding accounts up to the end of the quarter are used.
2.: Only information on the self-contained VG must be provided by the insurance companies and the insurance companies. Reinsurance undertakings shall be required to submit the repayment solely for the VG in revelation. For them, the data in lines 02, 04 and 05 as well as 11, 13 and 14 are omitted.
3.: If the entire self-contained VG (Vz. -Kz. 30) the entire transaction, taken by a reinsurance undertaking, consists of one of the Vz referred to in the sequence, the information for that Vz shall be repeated in the corresponding column.
4.: Reinsurance companies have to state here the amounts already booked under the year from the tasks of the assignor as well as other underage booked individual contractually or result-related repayment amounts.
5.: The information shall include all expenses incurred in the enterprise, including the expenses incurred by the provision of services. Also, paid reinsurance commissions are to be recorded here.

Section B List of the forms in the forms, Remittantions and annotations used abbreviations

Par.	Paragraph
AK	Final Cost
AktG	Stock Law
AP	Balancing Item
AUSRV	foreign reinsurers
B	Gross/gross, d. h. , including amounts falling within the insurance business covered by the cover
BaFin	Bundesanstalt für Finanzdienstleistungsaufsicht
BBÜ	Gross contribution surcharges
BBE	Gross contribution revenue
BE	Contributions
BR	Contribution rebate
BÜ	Contribution surcharges
BWR	Valuation reserves
or	or
DL	Service (s)
DR	Cover return
EDV	Electronic data processing
EC	Equity
Fb	Form Sheet
GJ	Financial Year (s, es)
GKV	Statutory health insurance
GuV	Profit and loss account
HGB	Commercial Code
inl.	Inländisches
KA	Investments
KVU	Health insurance companies
LV	Life Insurance
LVU	Life insurance companies
Minimum BWR	Minimum participation in valuation reserves
N	Netto/netto, d. h. less amounts to be paid to the insurance business covered by the cover
NL	Site (s)
No.	Number
NV	Readout (s)
Nw	Referral
Pb	Audit Letter
P/St	Pension funds
R	Return (s)
RAP	Clearance of accounts
RdV	Return for looming losses
Reg No.	Register Number
RechVersV	Regulation on the accounting of insurance undertakings
RfB	Return for contribution restitution
RPT requests	Claims based on Regressen, Provenues and Partial Agreements
RV	Reinsurance
RVU	Reinsurance undertakings
S.	Page
s.a.VG	self-contained insurance business
Even abg. VG	self-contained insurance business
Sp.	Column
SR	Provision for insurance cases which have not yet been uncovered
T	Partial Amount
UBR	Accident insurance with repayment of contributions
Overtaken VG	insurance business over-covered
V	Insurance
Va	Insurance type (s)
VBA	Expenses for the insurance business
VF	Insurance cases
VG	Insurance business
VAG	Insurance Supervision Act
cf.	Comparisons
VJ	previous year (e, es)
UN	Policyholders
VS	Insurance Form
Vz	Insurance branch (s)
Z.	Row (s)
ZJ	Drawing Year

Section C Processing of the shape-bound Explanatory notes and explanatory notes

1.: General The form-bound explanations according to forms and remittances in accordance with § § 2 to 14, 19 and 22 shall be either to be stored on an electronic data medium or to be entered in paper forms.
2.: Electronic media As electronic media, diskettes are to be used. In the case of data collection on diskettes and when they are sent to the Federal Institute, the "Principles for the implementation of regular data transfers to the Federal Supervisory Office for Insurance (Data Transmission Principles-DÜG)" are to be found. be aware.
3.: Paper Forms
3.1: Form types
3.1.1: Form sheets and remittanes on paper forms are recorded in the Federal Institute with a font reading system. They are to be produced only on the prescribed individual forms with the typewriter or-after examination by the Federal Institute (see Tz. 3.2.2.1)-on continuous paper with EDP printers.
3.1.2: The individual form pages are to be compiled into complete forms or remittances.
3.1.3.: The multiple copies of individual forms can be created either by the write-through procedure with the typewriter or with a photocopier. The copies may not exceed the format of the individual forms and must be curtailed accordingly; however, they may also be reduced to the A4 format. Create a print list.
3.1.4: The form sheets and the remittances provide a copy of the data collection receipt. The original form (no copies and photocopies) should always be used for this purpose. The part of the text is to be separated from the perforation and only the data part is to be presented. The data part must not be folded or mechanically damaged. This also applies to the use of continuous forms. On the other hand, in the case of multiple copies of these forms and remittantes, which are not intended as proof of entry, the text part must not be removed.
3.2: Use of form types
3.2.1: Single Form
3.2.1.1: All common typewriters with a character density of 10 characters/inch are suitable for the filling of the single form. Unsuitable writing types will reject the BaFin. In case of doubt, prior consultation with the BaFin shall be carried out by means of the presentation of test documents.
3.2.1.2: A black ink ribbon with a sufficient contrast value is to be used in the typewriter. The adjustment of the typewriter is to be done in the header "Name of the VU", since this line is not recorded by machine.
3.2.2: EDV Printer Endless Paper
3.2.2.1: In the blank forms of the continuous paper, the printed image of the respective individual form is to be transmitted by a print program. The data fields must be printed in the same way as the individual form. In terms of content, lines and divisions may not be altered, but they may be abbreviated with the consent of the BaFin in a suitable manner if the complete expression is not technically possible. The operation signs (+,-, =, (), <) printed in the data part of the individual form in some places with blind color, as well as humming or outline marks, represent only work aids which for reasons of technical engineering are subject to the pressure of the individual forms. Form sheets and remittantes cannot be printed on the continuous paper. Prior to the first use of the corresponding print programme, sample prints for each page of the forms and references of the BaFin to be compiled are available for the first time. To be examined.
3.2.2.2: The perforated edge strip is to be removed from the continuous paper. The individual sheets of the continuous paper are to be separated.
3.3: Completing the forms
3.3.1: General The data fields are marked as white zones in the form under the color. Information cannot be provided outside of the white zones. For the correction of values, the market-standard correction means can be used, provided that the typeface remains perfectly legible and the original values do not appear. Where, by way of exception, supplementary information and comments are required in respect of forms and remittances, they shall be attached on a separate sheet.
3.3.2: Forms head When you create the forms of the forms and remittantes, please note the notes contained in the notes on individual data fields. For the data fields that are identical on all or more forms and remittances, note that:
3.3.2.1: The "Pb" field shall be indicated for the purpose of control purposes of the test letter belonging to the register number of the insurance undertaking, which shall be awarded by the BaFin.
3.3.2.2: In the field "MMYY", the closing date must be indicated by the month in numbers and by the last two digits of the year (for example: 31.12.2005 = 1205 or 30.06.2006 = 0606).
3.3.2.3: The fields "Form of VG", "Va/Vz/VG" and "Origin of the VG" mark the insurance business represented in the forms and remittances. In the case of labelling, the following shall be observed:
3.3.2.3.1: In the first part of the "Form of the VG" field, the measure 1 ,in cover of insurance business taken over for the insurance business itself, the measure 4, total insurance business is to be used for the insurance business.
3.3.2.3.2: The key figures for the fields "Va/Vz/VG" (Form 200, Redirections 240 and 242), "Vz/VG" (Form 300, Redirections 250 and 342) or "Va" (Redirections 241 and 243) result from Annex 1, Section C, to § 23 (2).
3.3.2.3.3: The figures for the field "Origin of the VG" are derived from Appendix 1 Section B. The field is located only on Form 200 as well as the reference numbers 260 to 265.
3.3.2.3.4: It follows from the above explanations that the following key figures are to be used in the header of the forms 200 and 300 as well as the remittances 240 to 243, 250, 260 to 265 and 342 for the form of VG, Va/Vz/VG and/or origin of the VG:

Form 200 (Figure of the "Life and Health Insurance Companies") Form 200 (unrepresentable figure of the "Accident And Accident and reinsurance undertakings") Form 300 (non-representable figure of the non-representable form of the "Life and accident insurance undertakings") Form 200 "Certain smaller associations within the meaning of § 53 (1) sentence 1 VAG") Redirections 240 and 242 (non-representable figure) Redirections 241 and 243 (not representable figure) Redirections 250 and 342 (not representable figure) Redirections 260 to 265 (unrepresentable figure)

3.3.2.3.5

The various copies of the forms 200 and 300 as well as the remittantes 240, 241, 242, 250, 260 to 265 and 342 can in certain cases contain identical data parts. In such cases, the forms and remittances are not to be repeated several times. Rather, the figures for the form of VG, Va/Vz/VG and/or the origin of the VG, which are in the heading of the "common" form or the "common" reference, are according to the above a. Tz. 3.3.2.3.4. would characterize the different types of manufacture, that is, to combine them, d. h. both the same and different indicators in the individual copies must also be affixed or repeated in the combined characteristic line. The basic requirements for identical data are given in the following cases: The combination of the number lines-shown in the example of Form 200 for the damage and accident insurance companies-is to be carried out as follows:

Case 1:: It will only be a form of VG, d. h. either just that self-abg. or only the acquired VG, with the result that Form 1 or Form 4 with Form 7 are identical: