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

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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month, or Get a Day Pass for only USD$9.99.

Insurance reporting Regulation vis-à-vis the Bundesanstalt für Finanzdienstleistungsaufsicht (Insurance Reporting Regulation-BerVersV)

Non-official reporting Table of Contents

BerVersV

Date of departure: 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 2008. December 2013 (BGBl. I p. 4353) "

:Last modified by Art. 1 V v. 16.12.2013 I 4353
Replaced V 7631-1-20 v. 14.6.1995 I 858 (BerVersV)

See Notes

Footnote

(+ + + Text evidence: 12.4.2006 + + +)

(+ + + For application see § 26 + + +)
Non-Official Table of Contents

Input Formula

Based on § 55a (1) and (2) and § 106 (2) sentence 4 of the Insurance Supervision Act, as amended by the 17. December 1992 (BGBl. 2), § 55a (1) as 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 Sector 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: Non-Official Table of Contents

Content Summary

First section
Internal annual internal Oversight Authority Report
§ 1Annual Internal Report
First Subsection
balance sheet and profit and loss accounts
§ 2 Balance sheet and profit and loss account forms
§ 3Profit and Loss account of life and health insurance companies
§ 4Profit and Loss account of damage and accident insurance companies
§ 5Profit and Loss account in special cases
§ 6Profit and loss account of the Reinsurance undertakings
§ 7Profit and loss account of the Pension funds
§ 8Details of the form submission including the Deadlines
Second Subsection
 Form-bound explanations
§ 9 Form-bound explanations of all insurance companies
§ 10Additional form-bound explanations of life assurance companies
§ 11Additional information form-bound explanations of the pension and death penalty systems
§ 12Additional form-bound Explanations of the health insurance companies
§ 13Additional form-bound Explanations of the damage and accident insurance companies
§ 14Additional information form-bound explanations of reinsurance undertakings
§ 15Time limits for the reinsurance undertakings Submission
Third Subsection
Other accounting documents
§ 16 Accounting records of all insurance companies
§ 17 Insurance mathematical opinions of the pension and death breeds
Vated Subsection
Supplemental rule for the internal annual report of foreign insurance companies
§ 18Yearly report of foreign insurance companies
Second Section
Internal Quarterly Interim Report for the Supervisory Authority
§ 19 Quarterly interim reports by special insurance companies
§ 20 Details of submission
Third Section
Reletions for smaller clubs
§ 21Abboundary properties of certain smaller clubs
§ 22 Facilitating custom measures for certain smaller clubs
Fourth Section
Insurance branch definition and technical questions definition
§ 23Measures and definition of the insurance branch
§ 24Technology creation and application of forms and remittances
Fifth Section
Administrative Offences
§ 25Administrative Offences
Sixth Section
Transition-and Final rules
§ 26Transitional rules
§ 27Entry into force, repeal

First section
Internal annual report for the supervisory authority

unofficial table of contents

§ 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 composed of the following: Accounting documents are:
1.
Balance sheet and profit and loss accounts with the content in accordance with § § 2 to 7 within the time limits of § 8 (1), 2 or 3 sentence 1,
2.
Form-bound explanations with the content in accordance with § § 9 to 14 within the time limits of the § § 15,
3.
Other accounting documents in accordance with § § 16 and § 17 within the time limits specified therein, and
4.
supplemental documents with the content according to § 18 within the time limits specified there.
(2) This Regulation is on mutual insurance associations, which according to § 157a of the

First sub-section
balance sheet and profit and loss accounts

Non-official table of contents

§ 2 Form for balance sheet and profit and loss account

The insurance companies within the meaning of Section 1 (1) of the Insurance supervisory authorities shall draw up their balance sheets and profit and loss accounts in relation to the supervisory authority in accordance with the relevant forms, namely
1.
the balance sheets by form 100,
2.
the profit and loss statements for the entire insurance business by form 200.
unofficial table of contents

§ 3 profit and loss account of life and health insurance companies

(1) Life and health insurance companies have in addition to set up separate insurance-related profit and loss accounts according to Form 200, namely
1.
up to and including page 5 line 26
a)
for the entire self-contained insurance business,
b)
for all in revelation Insurance business inherited;
2.
up to and including page 3 line 17
a)
for the entire domestic and the foreign trade, which is self-contained in the course of trade in services pursuant to § 13a (2) of the Insurance Supervision Act Insurance business,
b)
for the entire insurance business completed by branches abroad,
c)
each for the insurance business completed by one branch in another member state or a contracting state.
technical profit and loss accounts in accordance with the first sentence of the first sentence shall be deleted, in so far as it is established in accordance with the insurance business in question.(2) The separate technical profit and loss accounts for the insurance business referred to in the first sentence of paragraph 1 (2) (c), which is self-contained by an establishment in another Member State or State Party, may be omitted; provided that the gross premiums written by the individual establishment are not more than EUR 500,000. Non-official table of contents

§ 4 Profit and loss account of the damage and accident insurance companies

(1) Damage and loss Accident insurance companies also have to draw up separate insurance-related profit and loss accounts according to Form 200 in each case, namely
1.
up to and including page 5 line 26
a)
for the entire self-contained insurance business,
b)
for the following insurance branches of the self-contained insurance business
aa)
accident insurance,
bb)
Liability Insurance,
cc)
Aerospace Liability Insurance,
dd)
Power travel insurance,
ee)
Fire Insurance,
ff)
Connected Household Insurance,
gg)
Connected Home Insurance,
hh)
Transport Insurance,
ii)
Aviation Insurance,
jj)
credit and security insurance,
kk)
legal protection insurance,
ll)
Supplement Performance Insurance,
mm)
Other Non-Life Insurance,
c)
for the self-locked
aa)
Motor Liability Insurance,
bb)
Other Power Insurance
d)
for the entire insurance business that has been recovered,
e)
for each of the classes referred to in point (b) as well as the insurance branches life insurance and health insurance of the in recover Insurance business;
2.
up to and including page 5, line 26, for self-completed and reuncovered Other Property insurance;
3.
up to page 3 line 17
a)
for the entire domestic self-contained insurance business,
b)
for the entire foreign policy self-contained insurance business,
c)
each completed by one branch in another Member State or State Party itself Insurance business,
d)
insurance business inherited from domestic pre-insurers,
e)
for the insurance business inherited from foreign pre-insurers,
f)
for the
thetechnical profit and loss accounts as set out in the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the first sentence of the preceding subparagraph shall be deleted. This will be the case.(2) The separate technical profit and loss accounts for the self-concluded insurance business and the insurance business referred to in the first sentence of paragraph 1 (1) (1) (b) and (e) and (2) may be omitted, provided that the booked Gross contributions of the individual insurance branch are not more than EUR 125,000 and are not one of the three most important insurance branches of the insurance undertaking in terms of the contribution. 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-technical profit and loss accounts referred to in the first sentence of paragraph 1 (1) (c) and (3) (c) and (f).(3) The injury and accident insurance undertakings shall include all insurance undertakings operating in the self-concluded insurance business one or more of the classes of insurance which are included in Annex 1, Section C, under the measures 03 up to 25 and 29. Non-official table of contents

§ 5 Profit and loss account in special cases

(1) Life insurance companies that are also self-insurance companies In addition, a separate insurance profit and loss account according to Form 200 up to page 5 line 26 shall be drawn up for this insurance branch.(2) Damage and accident insurance undertakings which also operate the self-concluded health insurance business shall have a separate profit and loss account according to Form 200 up to and including page 5 for this insurance branch 26. Non-official table of contents

§ 6 Profit and loss account of reinsurance undertakings

reinsurance undertakings have in addition to set up separate insurance-related profit and loss accounts according to Form 200, namely
1.
for the entire insurance business inherited from domestic pre-insurers in cover up to page 3, line 17,
2.
for the entire insurance business inherited from foreign pre-insurers, up to and including page 3, line 17,
3.
for the following insurance branches
a)
Life Insurance,
b)
Accident Insurance,
c)
health insurance,
d)
liability insurance,
e)
Aerospace liability insurance,
f)
Power Insurance,
g)
fire insurance,
h)
transport insurance,
i)
aviation insurance,
j)
credit and bail 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.
"Other non-life insurance" (measure 29) also includes the results of the insurance branches "legal protection insurance" and "liability insurance" with reference to the insurance sector. 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 shown. 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. Non-official table of contents

§ 7 Profit and loss account of the pension funds

(1) Pensionskassen additionally have separate pension funds draw up 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 Insurance business,
3.
each for the insurance business completed in a member state or a contracting state.
(2) § 3 (2) applies accordingly. Non-official table of contents

§ 8 Details of the form submission, including the time-limits to be met

(1) The forms 100 and 200 according to the § § 2 to 7 shall be submitted to the Supervisory Authority in duplicate in each case no later than five months after the end of the financial year.(2) The period of one month shall be extended by one month for life and health insurance companies, pension and death insurance companies, as well as property and accident insurance undertakings, provided that they have a consolidated financial statements and a consolidated financial statements for the past consolidated financial year. To draw up a group management report.(3) For reinsurance undertakings as well as for insurance and accident insurance undertakings, the gross contributions of which have been booked from the insurance business taken into account, the gross premiums booked from the self-concluded insurance undertaking. The period referred to in paragraph 1 shall be extended by six months, provided that the closing date of the 31. December is. This does not apply to undertakings which set up their annual accounts within the time limit to be observed for first-time insurance undertakings under Section 341a (1) of the Commercial Code.(4) In addition to the subsequent determination of the annual financial statements, the Supervisory Authority shall, in addition to the determination of the forms 100 and 200 corrected in this respect, be in duplicate in each case after the determination of the annual financial statements.

Second Subsection
Formed Notes

Non-tamous Table of contents

§ 9 Form-bound explanations of all insurance companies

(1) All insurance companies have the following form-specific explanations to be drawn up:
1.
Capital asset development according to referral 101,
2.
Bold and Remaining Assets according to Rejection 103,
3.
Congruent Cover by Rejection 104,
4.
Income from investments and investments for investments according to reference 201,
5.
Outline of the expenses of the profit and loss account in certain expense items by type of effort according to reference 202,
6.
Information on the insured and dismissed insurance business pursuant to reference 203.
(2) Pensions and deaths, the smaller clubs within the meaning of § 53 (1) sentence 1 of the In accordance with the provisions of paragraph 1 (2) and (3), the provisions of paragraph 1 (2) and (3) have to be drawn up only for financial years, the closing date of which shall be the cover provision on the basis of a new actuarial calculation is formed.For reinsurance undertakings, the form-bound explanations referred to in paragraph 1 (2) and (3) shall be deleted. Non-official table of contents

§ 10 Additional form-bound explanations of life insurance companies

Life insurance companies add the following formal explanations:
1.
Reaction movement for Contribution restitution according to Rejections 110 to 112,
2.
Movement of the population of life insurance according to remittances 210 and 211,
3.
Composition of the gross premiums written in accordance with Rejection 212,
4.
Decorating the Roherngeba according to sources of earnings 213 to 219,
5.
Details of the self-concluded branch business separately for each Member State and State Party in accordance with Reference 260,
6.
The self-contained service business separately for each Member State and State Party in accordance with reference 261.
Non-official table of contents

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

Pensions and death breeds also have create the following form-bound explanations:
1.
Capital assets in Member and Carrier companies as well as receivables and liabilities to member and carrier companies in accordance with reference 120,
2.
Movement of the reserve for the
3.
Movement of the stock of persons entitled to a pension (pension insurance and other pension rights),
on the performance of the contribution refund in accordance with the following conditions: Capital insurances) in accordance with Rejection 220,
4.
Movement of the stock of death and supplementary insurance as referred to in reference 221,
5.
Contributions, contributions from the return for the performant-dependent contribution restitution, reinsurance contributions, and cover return as referred to in reference 222,
6.
Information on foreign business separately for each Member State and State Party pursuant to Restatement 265.
unofficial table of contents

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

(1) Health insurance companies have the following form-bound To create an explanation:
1.
Movement of the refund for the contribution refund in accordance with Reference 130,
2.
Movement of the stock of health insurance according to reference 230,
3.
Decomposition of the rosin result by result sources according to referrals 231 to 238,
4.
(
)
health insurance undertakings, the smaller associations within the meaning of § 53 (1) sentence 1 of the In the preceding financial year, the Insurance Supervisors Act and their booked gross contributions did not exceed EUR 3 million, the form-bound explanations provided for in paragraph 1 (3) shall be deleted. Non-official table of contents

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

(1) Damage and Accident insurance companies also have the following form-bound explanations:
1.
Movement of the stock and reinsurance of individual insurance branches of the self-closed insurance business as referred to in Rejection 240,
2.
Movement of the stock of individual insurance types of the self-closed domestic insurance business as referred to in reference 241,
3.
Information about the insurance cases, provisions, and expenses of the self-contained insurance business as referred to in Rejection 242,
4.
Details of certain types of insurance of the self-closed domestic insurance business as referred to in Rejection 243,
5.
Other non-life insurance claims according to refoulement 244,
6.
self-contained details Transport insurance business as referred to in reference 246,
7.
Details of the individual technical profit and loss accounts of the in revelation Insurance business pursuant to reference 250,
8.
Details of the self-contained establishment business separately for each Member State and State Party in accordance with Reference 263,
9.
Details of self-concluded service business separately for each Member State and State Party pursuant to reference 264.
(2) Damage- and accident insurance undertakings which also operate the self-contained 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. Non-official table of contents

§ 14 Additional form-bound explanations of reinsurance companies

reinsurance companies in addition, create the following formal explanations:
1.
Information about the coverage of the technical liabilities as referred to in reference 251,
2.
details of the contributions and the composition of the provision for the provision of non-winded products Insurance cases of the insurance business acquired in recover 252.
Non-official table of contents

§ 15 Deadlines for the Submission

(1) The form-bound explanations in accordance with § § 9 to 14 shall be submitted to the supervisory authority in duplicate in each case
1.
no later than five months from the end of fiscal year
a)
from all insurance companies, the 101, 103, 104, 201, 202, and 203,
b)
remittances
from the Life assurance undertakings 210 to 212 as well as 260 and 261,
c)
from the health insurance companies the remittanances 230 and 262,
d)
remittances 240, 241, 263, and 264,
e)
from reinsurance companies the referral 251;
2.
no later than six months after Closure of the financial year from the pension and death penalty payments of the remittanes 120, 220, 221, 222 and 265;
3.
at the latest seven months after the end of the Business year
a)
from the life insurance companies to the remittantions 110 to 112 and 213 to 219,
b)
from the Pensions and Mortality Funds the Rejection 121,
c)
from the Health insurance companies the remittangles 130, 231 to 238,
d)
from the injury and accident insurance companies the remittanances 242, 243, 244, 246 and 250,
e)
from reinsurance undertakings 252.
2) For reinsurance undertakings, the same reference period as for reinsurance undertakings shall apply to: First insurance undertakings, provided that they establish the annual accounts within the time limit to be observed by first insurance undertakings in accordance with Article 341a (1) of the Commercial Code; otherwise, the time limits referred to in paragraph 1 shall be extended by each six months, provided that the closing date of the 31.

Third Subsection
Other Accounting Documents

Non-official Table of contents

§ 16 Accounting records of all insurance companies

(1) All insurance companies have to submit the following other accounting documents:
1.
immediately after the lineup is the one in § 55 paragraph 2 of the Insurance Supervision Act 2.
2.
2.
2.
2.
each time immediately after it is detected in duplicate
a)
the business report, at least consisting of
aa)
the documents referred to in Section 55 (2) sentence 1 of the Insurance Supervision Act, with the confirmation note or the endorsement of his/her failure pursuant to § 322 of the Trade Code,
bb)
The proposal of the Board of Management for the use of the balance sheet profit pursuant to § 170 (2) of the German Stock Corporation Act,
cc)
the report of the Supervisory Board to the Annual General Meeting or to the corresponding assembly of the supreme representation 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 and of the reports and statements on the results of the audits pursuant to § 314 (2) and (3) of the German Stock Corporation Act
b)
the auditor's report 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 affiliated companies pursuant to § 313 (2) to (5) of the German Stock Corporation Act
3.
immediately after the Annual General Meeting or the corresponding assembly of the supreme representation
a)
the final annual report referred to in point 2 (a) in the form as it is the Annual General Meeting or (b
the consolidated financial statements and the group management report in accordance with § 341i and § 341j of the Commercial Code in quadruple copy,
c)
the report of the auditor on the audit of the consolidated financial statements and the group management report in accordance with Section 341k of the Commercial Code in simple copy.
2) A copy of the annual report referred to in paragraph 1 (3) (a) shall be made by the Board of Directors, by the person responsible, provided that the actuarial is an actuarial The trustee shall sign and sign by the trustee for the security. The report of the Supervisory Board or of the corresponding institution shall also be signed in writing in this document. Non-official table of contents

§ 17 actuarial reports of the pension and death breeds

Pensions and death breeds have no later than Seven months after the end of the financial year, in duplicate, an actuarial report on the impact of the main sources of profit and loss on the balance sheet result and on the main submit actuarial assumptions based on the calculation of technical provisions. In the case of pension funds, which are smaller associations 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 Sub-Section
Supplementary Rule for the Internal Annual Report of Foreign Insurance Companies

A non-official table of contents

§ 18 Annual Report of Foreign Insurance Companies

(1) Foreign insurance companies that operate the first or last year of operation. Reinsurance business requires the German insurance supervisory authority to submit an internal report in accordance with § 1 for the business of the branch of the supervisory authority.(2) § 5 (1), § 6, 7, 9 (3), § 14 and § 16 (1) Nos. 2 and 3 and Section 2, as well as § § 19 to 22, shall not apply to branches of first 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) no. 1 shall apply as follows:
1.
immediately after the end of the examination by the Auditors, no later than seven months after the end of the financial year, are the auditors ' report in duplicate and the final annual report of the branch office in quadruple copy of the Supervisory Authority
2.
In the preparation of the annual financial statements, if there are separate reinsurance contracts for the business of the establishment, which are based on the Revelation of insurance business to be taken into account in all relevant items, sub-items and information. 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 at least to take into account the pro-rata reinsurance shares in the technical provisions.
(3) In addition, the foreign insurance companies, with Exception to the one referred to in § 110d (1) of the Insurance Supervision Act for the whole of the insurance business:
1.
the business report
a)
in duplicate at the latest seven months after the end of the financial year; with the consent of the supervisory authority, a later submission can be made if due to the seating area
b)
translated into German in quadruple copies no later than nine months after the end of the period of the Business year;
2.
the report submitted to the supervisory authority in the country of the seat in a simple copy no later than nine months after the end of the Fiscal Year.

Second Section
Internal Quarterly Interim Report for the Supervisory Authority

A non-official table of contents

§ 19 Quarterly interim reports by special insurance companies

(1) Life insurance companies have the quarterly data according to Reference 601 to be submitted.(2) Pensionskassen shall submit the quarterly data in accordance with the reference number 602.(3) Health insurance undertakings shall submit the quarterly data as referred to in reference 603.(4) Damage and accident insurance undertakings and reinsurance undertakings shall submit the quarterly data in accordance with the reference 604. Non-official table of contents

§ 20 Details of submission

The quarterly interim reports in accordance with § 19 are the supervisory authority in each case.


name="BJNR062200006BJNE002301308 " />Non-official table of contents

§ 21 Demarcation characteristics of certain smaller clubs

For certain smaller associations within the meaning of § 53 (1) sentence 1 of the Insurance supervision law, which is subject to supervision by the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht), will be easier to measure, namely for
1.
Pensionskassen, whose gross contributions in the previous fiscal year three million euros or their balance sheet total at the closing date of the previous fiscal year 30 million have not exceeded the euro, with the exception of the pension funds, which are not regulated pension funds within the meaning of § 118b (3) of the Insurance Supervision Act, and of the pension funds, the separate profit and loss accounts according to § 7 submit,
2.
The gross contributions of which, in the previous financial year, have a gross amount of one million euros or their balance sheet total at the closing date of the previous year 3
3.
Health insurance companies whose gross contributions in the previous financial year one million euros did not exceed,
4.
damage and accident insurance companies, whose gross contributions did not exceed one million euros in the previous financial year
Non-official table of contents

§ 22 Facilitating measures for certain smaller clubs

For the purposes of Article 21 Insurance companies only apply to § § 2, 4 (1) (b) and (2), the latter insofar as it relates to the insurance business itself, § § 8, 9 (1) and (2), § 11 No. 1 to 5, § 12 (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 proviso:
1.
The profit and loss statements are to be made in accordance with Form 300 instead of Form 200; the damage and accident insurance companies according to § 21 No. 4 have in addition each draw up separate technical-technical profit and loss accounts according to 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 company are more than EUR 125,000 or are one of the three largest insurance branches of the enterprise.
2.
The movement of the stock of health insurance is to be displayed in the form of reference 330 instead of the reference 230.
3.
The disclosures of the self-contained insurance business are to be made according to referral 342 instead of refoulement 242.

Fourth Section
Insurance Two and Technical Issues Definition

Non-official Table of contents

§ 23 Measures and definition of the insurance branch

(1) The figures to be used on the forms and the remittances are derived from Appendix 1 Sections A to E. (2) As insurance branches within the meaning of this This Regulation shall apply the insurance referred to in Appendix 1, Section C, as such, with the key figures 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. Non-official table of contents

§ 24 Technician of creating and applying forms and remittances

(1) When applying the forms and References shall be made to the notes and abbreviations resulting from Appendix 2, sections A and B.(2) In the creation of the forms and remittances, Appendix 2 Section C must be observed.

Fifth Section
Administrative Offences

A non-official table of contents

§ 25 Administrative Offences

is an administrative offence within the meaning of Section 144 (1), first sentence, point 5 of the Insurance Supervision Act, who is a member of the Executive Board, as the principal authorised representative (Section 106 (3) of the Insurance Supervision Act) or as a liquidator in an insurance undertaking
1.
contrary to § 1 (1), an internal annual report not, not correct, not complete or not in good time, or
2.
contrary to § 19 a quarterly statement not, not correct, not correct fully or not in time.

Sixth Section
Transition and Final Provisions

unofficial table of contents

§ 26 Transitional rules

(1) Insofar as this regulation provides insurance companies with special coverage for their activities in contracting states of 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 Implementing Act (VAG) have been published.(2) The provisions of this Regulation shall apply for the first time in accordance with the provisions of the 31. The financial year commencing in 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 as from 4. The current version of May 2010 will be available for the first time in accordance with the 31. The financial year commencing in December 2009.(4) Form 100 with the amendments made by Article 1 (2) of the Second Regulation amending the Insurance Reporting Regulation of 23 June 2008. December 2011 (BGBl. 3135), it is for the first time in accordance with the 31. The financial year commencing in December 2010. Unofficial table of contents

§ 27 Entry into force, repeal applicable law

This Regulation enters into force on the day after the announcement. unofficial table of contents

asset 1

(site: BGBl. I 2006, 630-647;
of the individual amendments, cf. Footnote)

A
The forms of the Insurance business
and the measures to be set for it
1)itself Closed-gross
2)Insurance-Revelation given
3)business-netto
 
4)in revelation-gross
5) transferred-in revelation
6) Insurance business-netto
7) total-gross
8)insurance-in Backing up
9)Business-netto
Section B
The regional origin of the insurance business and the Metrics
01Incountry insurance business (total)
21Denmark 
22Finland
23 Island
24Norway 
25Sweden
31Greece
32 Italy
33Portugal
34Spain
41Belgium
42 France
43United Kingdom 
44Ireland
45 Liechtenstein
46Luxembourg 
47Netherlands
48 Austria
49Switzerland 
51Poland
52Slovakia
53 Czech Republic
54Hungary
55Estonia
56 Latvia
57Lithuania
58Slovenia
59 Malta
60Cyprus
61Romania
62 Bulgaria
63Croatia
70Europe
71European Community (EC)
72 European Economic Area (EEA)
73Economic and Social Participating States Monetary Union (EMU)
81 USA
99 Foreign insurance business (total)
00 All insurance business
Section C
The summary of insurance types to insurance branches (Vz) and the measures to be set for it (Kz)
Vz-Kz Name of insurance Sparten number lt. Asset to VAG
01 Vz: Life insurance 19; 20; 21; 22; 23; 24
01.1 Single insurance (without Additional insurance) with bonuses, in which the investment risk is borne by the insurance undertaking19; 20
01.1.1 Capital-forming life insurance (including wealth-forming life insurance) with a predominant fatality character 19; 20
01.1.2 Risk Insurance 19
01.1.3 Capitalist Life insurance with a predominant life-case character19
01.1.4 Professional Incapacity Insurance19
01.1.5 Care Insurance19
01.1.6 Other and non-restructured individual insurance (including marriage and birth insurance), but without other life insurance19; 20
01.1.7 Capital-forming life insurance with predominant Life-case character according to § 1 AltZertG19
01.2 Collective insurance (without additional insurance) with excess participation, in which the investment risk is borne by the insurance company19; 20
01.2.1 Capital insurance with a major death penalty character (without key figures 01.2.2 and 01.2.3)19
01.2.2 Bausparriskoversicherung19
01.2.3 Restschuldversicherung19
01.2.4 Other and non-affiliated collective insurance (including marriage and birth insurance), but without other life insurance19; 20
01.2.5 Capital-forming life insurance with predominant Life-case character according to § 1 AltZertG19
01.3 Supplemental insurance (including the collective insurance)19
01.3.1 Accident Supplemental Insurance19
01.3.2 Professional invalidity (invalidity)-supplementary insurance19
01.3.3 Risk and Time Retirement Supplementary Insurance19
01.3.4 Pflegerenten-SupplementInsurance 19
01.3.5 Other supplemental insurance 19
01.4 Other life insurance 19; 20; 21; 22; 23; 24
01.4.1 Life insurance, where the investment risk is borne by the policyholder21
01.4.2 Life insurance with no surplus participation, where the investment risk is borne by the insurance company19; 20
01.4.3 TontinenStores 22
01.4.4 Capitalization Stores 23
01.4.5 Life insurance, where the Investment risk is borne by the policyholder, according to § 1 AltZertG21
01.5 Stores management of utilities24
02 Vz: Health Insurance2a, b
02.1 Single Disease Cost Full Insurance (ambulant and stationary)2b
02.1.1 Single Disease Cost Full Insurance (ambulant and stationary) substitutive 2b
02.1.2 Single Disease Cost Full Insurance (outpatient and stationary) not substitutive by type of life assurance2b
02.1.3 Single Disease Cost Full Insurance (outpatient and inpatient) after type of non-life insurance 2b
02.2 independent individual health insurance (ambulant)2b
02.2.1 Self-contained individual disease cost insurance (outpatient) substitutive2b
02.2.2 independent individual health insurance (outpatient) not substitutive by type of life assurance2b
02.2.3 independent individual health insurance (outpatient) according to the type of Non-life Insurance2b
02.3 Self-contained individual disease cost insurance (stationary)2b
02.3.1 independent individual disease cost insurance (stationary) substitutive2b
02.3.2 independent individual disease cost insurance (stationary) not substitutive by type of life assurance 2b
02.3.3 self-contained Single Disease Cost Insurance (stationary) by type of non-life insurance2b
02.4 Single-health insurance2a
02.4.1 Discharge money insurance (without key figures 02.4.4 and 02.4.5) substitutive2a
02.4.2 Health insurance (without key figures 02.4.4 and 02.4.5) not substitutive after Life Insurance Type2a
02.4.3 Health and health insurance (without figures 02.4.4 and 02.4.5) by type of non-life insurance2a
02.4.4 payroll insurance2a
02.4.5 Restschuldversicherung2a
02.5 Self-contained individual hospital monetary insurance2a
02.5.1 Self-contained individual hospital monetary insurance substitutive 2a
02.5.2 self-contained Individual hospital monetary insurance not substitutive by type of life assurance2a
02.5.3 Self-contained individual health insurance by type of non-life insurance2a
02.6 other self-contained individual partial insurance2a, b
02.6.1 self-contained dental care insurance substitutive 2b
02.6.2 independent dental care insurance not substitutive by type of life assurance2b
02.6.3 Self-employed dental care insurance by type of non-life insurance2b
02.6.4 Spa cost insurance (including short-time monetary insurance) substitutive2a, b
02.6.5 Spa cost insurance (including short-time insurance) non-substitutive by type of life assurance2a, b
02.6.6 Health insurance (including short-life insurance) by type of non-life insurance2a, b
02.6.7 Travel Sickness Insurance (against fixed pay)2b
02.6.8 Other partial insurance substitutive2a, b
02.6.9 Other partial insurance not substitutive by type of life assurance 2a, b
02.6.10 Other Partial insurance by type of non-life insurance2a, b
02.7 Group health insurance (by single and special rates)2a, b
02.7.1 Group disease cost full insurance (outpatient and stationary) substitutive2b
02.7.2 Group disease cost full insurance (outpatient and stationary) non-substitutive by type of life assurance2b
02.7.3 Group disease cost full insurance (outpatient and inpatient) by type of non-life insurance2b
02.7.4 independent group disease cost insurance (outpatient) substitutive2b
02.7.5 independent group health insurance (outpatient) non-substitutive by type of life insurance2b
02.7.6 Self-contained group disease cost insurance (outpatient) by type of non-life insurance2b
02.7.7 independent groups-disease cost insurance (stationary) substitutive
02.7.8 independent group health insurance (stationary) non-substitutive after Life assurance type2b
02.7.9 Self-contained group disease cost insurance 2b (stationary) by type of non-life insurance2b
02.7.10 Group health insurance substitutive2a
02.7.11 Group health insurance not substitutive by type of life insurance 2a
02.7.12 Group health insurance in accordance with the type of Non-life Insurance2a
02.7.13 Self-contained group hospital monetary insurance substitutive2a
02.7.14 independent group health insurance not substitutive by type of life assurance2a
02.7.15 independent group health insurance in accordance with the type of Non-life Insurance2a
02.7.16 Other self-contained group member insurance substitutive2a, b
02.7.17 Other independent group member insurance not substitutive by type of life assurance2a, b
02.7.18 Other self-employed group members by type of non-life insurance 2a, b
02.7.19 Group care insurance 2b
02.7.20 Voluntary Group maintenance cost insurance substitutive2b
02.7.21 Voluntary Group Care Cost Insurance not substitutive by type of life assurance2b
02.7.22 Voluntary groups-Non-life insurance-type insurance2b
02.7.23 Voluntary Groups-Care allowance insurance substitutive 2a
02.7.24 Voluntary Group maintenance allowance non-substitutive type of life assurance2a
02.7.25 Voluntary Group Maintenance allowance for non-life insurance type2a
02.8 Care health insurance2a, b
02.8.1 nursing care insurance2b
02.8.2 Voluntary Care Cost Insurance Substitutive 2b
02.8.3 Voluntary care cost insurance not substitutive by type of life assurance2b
02.8.4 Voluntary Non-life Insurance Cost Insurance2b
02.8.5 Voluntary care day allowance substitutive2a
02.8.6 Voluntary care day money insurance not substitutive by type of life insurance 2a
02.8.7 Voluntary care day money insurance in accordance with the type of Non-life Insurance2a
02.9 Other and non-broken health insurance (including the aid release insurance)2a, b
03 Vz: Accident Insurance1
03.1 Single-accident insurance without contribution reassurance1a, b, c
03.1.01 Accident Full Insurance (excluding measures 03.1.02 and 03.1.03)1a, b, c
03.1.02 People's Accident Full Insurance 1a, b, c
03.1.03 Accident full insurance from the FUSt Insurance1a, b, c
03.1.04 Insurance against extra-occupational accidents1a, b, c
03.1.05 Travel accident insurance1a, b, c
03.1.06 Sports accident insurance1a, b, c
03.1.07 Air travel accident insurance1d
03.1.08 Lifelong Transport Accident Insurance1a, b, c
03.1.09 Sportbootinsassenaccident insurance1d
03.1.99 rest and non-broken individual accident insurance 1a, b, c, d
03.2 (lifted)
03.3 Group Accident Insurance without Contribution reassurance1a, b, c
03.3.1 Group Accident Full Insurance1a, b, c
03.3.2 (lifted)
03.3.3 Group Accident Partial Insurance1a, b, c
03.4 Protape insurance1b
03.5 Power accident insurance (including roll-up power accident insurance)1d
03.8 Accident Insurance with Contribution Reinsurance1a
03.8.1 Single accident insurance 1a
03.8.2 Groups accident insurance 1a
03.9 Other and non-broken general Accident insurance1
04 Vz: Liability insurance10b, c; 12; 13
04.1 Private personal liability insurance (including sports boat and dog holder liability insurance)13
04.2 Business and professional indemnity insurance13
04.2.1 Industrial and commercial enterprises13
04.2.2 Construction (including Architects and Civil Engineers) 13
04.2.3 Other operations and Professional indemnity insurance13
04.3 Environment liability insurance13
04.3.1 Water Damage-liability insurance13
04.3.2 Environmental Liability Requirement Model13
04.4 Property damage-liability insurance13
04.5 Transport liability insurance (including freight forwarding and rolling insurance)10b
04.6 Radiation and Nuclear Assets-liability insurance 13
04.6.1 Rays Liability Insurance 13
04.6.2 Nuclear Non-Liability Insurance13
04.7 Fire Liability Insurance13
04.8See, inland waterway and river shipping liability-10c; 12; 13 insurance (excluding collision liability risk) as well as liability insurance for non-insurance-subject land vehicles) 1)
04.8.1 liability insurance for non-insurance-subject land vehicles with own drive10c
04.8.2 Liability insurance for non-insurance-subject land vehicles without own drive13
04.8.3Lake, Inland Sea and River Cruise Liability Insurance (without Collision Liability Risk) 12
04.9 rest and unbroken Liability insurance10b, c; 12; 13
04.9.01 House and landowner liability insurance13
04.9.02 Motor car parking insurance13
04.9.03 Cold Goods Liability Insurance13
04.9.99 Other liability insurance10b, c; 12; 13
05 Vz: Power travel insurance3; 10a
05.1 Vehicle liability insurance10a
05.2 Vehicle full insurance 2)3a, b
05.3 Vehicle Part Insurance 2) 3a, b
05.4 (lifted)
05.5 Other power insurance (05.2 and 05.3 Total)
05.9 remnals and unbroken power travel insurance3; 10a
06 Vz: Aviation insurance (including space insurance)5
06.1 (lifted)
06.2 (lifted)
06.3 Aircraft Kaskoversicherung5
06.4 (lifted)
06.5 spacecraft cascoinsurance5
06.5.1 Pre-launch insurance5
06.5.2 Launch Insurance5
06.5.3 In-Orbit Insurance5
06.9 Other and non-restructured aviation insurance (including space insurance) 5
07 Vz: legal protection insurance 17
07.1 Legal protection insurance after ARB17
07.1.1 Traffic Legal Insurance17
07.1.2 Vehicle legal protection insurance17
07.1.3 Fahrer-Rechtsschutzversicherung17
07.1.4 Legal protection insurance for professionals and freelancers17
07.1.5 Family legal protection insurance17
07.1.6 Family and traffic legal protection insurance17
07.1.7 Agricultural and traffic legal protection insurance 17
07.1.8 Legal protection insurance for Vereine17
07.1.9 Legal expenses insurance for property ownership and rent17 17
07.2 Property rights protection insurance for supervisory boards, councils, board members (VRB)17
07.3 Legal protection insurance for the public service providers (ÖRB) 17
07.4 (lifted)
07.5 Kraftfahrt-Strafrechtsschutzversicherung mit Auslands-Civil rights protection insurance17
07.6 Special criminal justice insurance for companies17
07.9 rest and unbroken legal insurance17
08 Vz: fire insurance8a, b, d; 9
08.1 Fire Industry Insurance8a, b, d; 9
08.2 Agricultural Fire Insurance8a, b, d; 9
08.3 Other fire insurance (including the Forest fire insurance)8a, b, d; 9
09 Vz: burglary theft and robbery (ED) insurance9
10 Vz: tap water (Lw) insurance9
11 Vz: Glass insurance9
12 Vz: Sturmversicherung8c, d, f
12.1 Storm Insurance8c
12.3 Gärtnerei Sturmversicherung8c, d
12.4 Insurance of other property damage in commercial risks8c, d, f
13 Vz: Connected Household Insurance 3)8a, b, c, d, f; 9
13.1 Affiliated Household Insurance without inclusion of additional Elemental Damage8a, b, c; 9
13.2 Connected home-rate insurance, including other elementary damages8a, b, c, d, f; 9; 16h
14 Vz: Connected residential building insurance 4)8a, b, c, d, f; 9; 16h
14.1 Connected residential building insurance without inclusion of other elementary damages 8a, b, c; 9; 16h
14.2 Connected residential building insurance under Include 8a, b, c, d, other elemental damagef; 9
15 Vz: Hagelversicherung9
16 Vz: Tierversicherung8a, b, d; 9; 16f, g, j
16.1 Long-term animal life insurance8a, b, d; 9
16.1.1 Horse-life insurance8a, b, d; 9
16.1.2 Rindviehlife Insurance8a, b, d; 9
16.1.3 Schweinelebensversicherung9
16.1.4 Poultry Life Insurance9
16.1.5 (lifted)
16.1.6 Hundelebensversicherung8a, d; 9
16.1.9 rest of the long term animal life insurance 8a, b, d; 9
16.2 short-term animal insurance 8d; 9; 16g
16.2.1 Pregnancy Fruit and foal insurance9
16.2.2 Weidetierversicherung8d; 9
16.2.3 Mastviehversicherung9
16.2.4 Slaughterhouse Insurance (including Slaughter Value Insurance)9; 16g
16.2.5 Operations-(Kastrations) insurance9
16.2.9 Other short-term animal insurance8d; 9; 16g
16.9 Other 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 Electronics insurance8a, b, c, d, f; 9
17.3 (lifted)
17.4 Assembly Insurance8a, b, c, d, f; 9
17.5 (lifted)
17.6 Building Performance Insurance8a, b, c, d, f; 9
17.9 rest and unbroken technical insurance8; 9
17.9.1 Other technical non-clerk backups9
17.9.1.1 Repair cost insurance from motor vehicles 9
17.9.1.2 Repair Cost Insurance of TV and Video devices9
17.9.1.3 Household repair cost insurance9
17.9.1.4 Warranty extension insurance from technical devices9
17.9.9 other technical insurances8; 9
18 Vz: unitary insurance8a, b, c, d, f; 9
18.1 General unit insurance8a, b, c, d, f; 9
18.2 Juwelierwaren-unitary insurance 8a, b, c, d, f; 9
18.3 Smoke goods unit insurance 8a, b, c, d, f; 9
18.4 Textile refinement unit insurance8a, b, c, d, f; 9
18.5 laundry-protection-unit insurance8a, b, c, d, f; 9
18.9 rest and unbroken single insurance8a, b, c, d, f; 9
19 Vz: Transport Insurance4; 6; 7
19.1 Kaskoversicherung4; 6
19.1.1 Seeschifffahrts-Kaskoversicherung 5)6c
19.1.2 Inland waterway and waterway cascoinsurance 5) 6a, b
19.1.3 (lifted)
19.1.4 (lifted)
19.1.5 Railroad Kaskoversicherung 4
19.1.6 Sportboot Kaskoversicherung 6
19.1.7 Construction Risk Insurance 6
19.1.9 rest Kaskoversicherung4; 6
19.2 Transport goods insurance7
19.2.1 (repealed)
19.2.2 Transport quality insurance (without key figures 19.2.3 to 19.2.6)7
19.2.3 Reiselagerversicherung7
19.2.4 (lifted)7
19.2.5 Container-cascoinsurance7
19.2.6 Animal transport insurance7
19.2.9 Rest of merchandise insurance7
19.3 Valorenversicherung (commercially)7
19.4 Film insurance (without measure 29.2.01)7
19.5 (lifted)
19.6 (lifted)
19.7 War risk insurance6; 7
19.9 Other and non-broken transport insurance (including Insurance of offshore risks)4; 6; 7
20Vz: Credit and bail insurance14; 15
20.1 Deposit Insurance (including building guarantee insurance)15
20.2 DelkredereverBackup14
20.2.1 Export credit insurance14b
20.2.2 Merchandise Credit Insurance14a
20.2.3 Investment goods credit insurance14c
20.2.4 consumer credit insurance14a
20.2.9 rest and unbroken Delcredereversave 14 14
20.3 (lifted)
20.9 Other and non-attached credit and Deposit Insurance 6)14; 15
21 Vz: Insurance of additional hazards to fire and/or fire Fire service interruption insurance (Extended Coverage (EC) insurance)8a, b, d; 9; 16d, e
22 (lifted)
23Vz: Business interruption insurance 7)16d, e, f, i
23.1 fire service interruption insurance 16d, e
23.2 Technical Operating interrupt insurance16d, e, f
23.3 Other interruptions insurance16d, e, f, i
24 Vz: Advisory Performance Insurance18
24.1 Protection letter insurance18
24.2 Sportsboat service insurance18
24.3 Air return cost insurance18
24.4 Protection letter insurance, including the so-called "top" charoff="50"> Mallorca-Police 8)18; 10a
24.9 Other and unbroken down-level performance insurance18
25Vz: air and spacecraft liability insurance11
25.1 Aeronautics liability insurance (including air freight liability insurance) 11
25.2 spacecraft-liability insurance 11
28 Vz: Other property protection (09, 10, 11, 12, 15, 16, 17, 18, 21, and 23 in total)
29 Vz: Other Non-Life Insurance3; 7; 8; 9; 13; 16; 18
29.1 Other Sachschadenversicherung3; 8; 9
29.1.01 Sponge And Home-Bock Cheese Insurance9
29.1.02 Exhibition Insurance8a, b, c, d, f; 9
29.1.03 Bicycle insurance8a, b, d; 9
29.1.04 Garderobenversicherung 8a, b, c, d, f; 9
29.1.05 Hunting and Sports arms insurance8a, b, c, d, f; 9
29.1.06 Musikinstrumenteversicherung8a, b, c, d, f; 9
29.1.07 PhotoapparateInsurance8a, b, c, d, f; 9
29.1.08 Cooling quality insurance8a, b, d; 9
29.1.09 Merchandise insurance in deep freezer systems8a, b, d; 9
29.1.10 Atomic asset property protection8a, b, d, e; 9
29.1.11 Automate Insurance8a, b, c, d, f; 9
29.1.12 Travel luggage insurance 8a, b, c; 9
29.1.13 Power baggage 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 Verderbschadenversicherung9
29.1.17 Gärtnerei-Verderbschadenversicherung8a, b, c, d; 9
29.1.19 Camping Insurance8a, b, c; 9
29.1.20 Insurance of art objects8a, b, c, d, f; 9
29.1.21 Insurance of auctions 8a, b, c, d, f; 9
29.1.22 Spectacle Insurance9
29.1.99 Other and non-broken-down property insurance3; 8; 9
29.2 (lifted)
29.3 Other Asset Insurance16
29.3.01 Boycott and Strike Insurance16d
29.3.02 Travel resignation cost insurance16j
29.3.03 (lifted)
29.3.04 License Loss Insurance16h
29.3.05 Tierkrankenversicherung16f, j
29.3.06 Machine guarantee protection 16i
29.3.07 Data Misuse Insurance 16i
29.3.08 cheque card insurance from Cheque card holders16j
29.3.09 (repealed)
29.3.10 Insolvency Insurance16i
29.3.11 KeyLoft Insurance16j
29.3.12 Warranty protection of motor vehicles16j
29.3.13 Rental loss insurance16h, j, k
29.3.14 spacecraft asset insurance16
29.3.15 Dairy Accident Insurance16d, i
29.3.16 Product Protection Insurance16d, e, f
29.3.99 rest and unbroken asset insurance 16
29.4 Other Mixed Insurance 7; 8; 9; 13; 16
29.4.01 (repealed)
29.4.02 Tank and Fassleak Insurance9; 16d
29.4.03 Filmtheater-unitary insurance8a, b, c, d; 9; 13; 16e
29.4.04 Insurance of winder farms against frost damage9; 16i
29.4.05 Allgefahrenversicherung8; 9; 13; 16
29.4.06 Content insurance for shops and businesses8a, b, c; 9; 16k
29.4.07 Advanced household insurance 8a, b, c, d, f; 9; 13
29.4.08 Dynamic Sachversicherung7; 8a, b, c, d, f; 9; 16d, e, f
29.4.99 rest and unbroken mixed insurance8; 9; 13; 16
29.5 (lifted)
29.6 Confidence cord insurance9; 16h, i
29.6.01 Confidence Damage Insurance (excluding Measures 29.6.02 to 29.6.04)16i
29.6.02 Computer missuse insurance 16i
29.6.03 Insurance against embezzlement of Self-driving car rental vehicles9; 16h
29.6.04 Proprietary insurance of public bodies and institutions of public law16i
29.6.99 rest and unbroken trust insurance9; 16h, i
29.9 Other non-life insurance not broken down 8; 9; 13; 16; 18;
30 Damage and Accident Insurance 9) Total1 to 18 (see Abg. VG) 1 to 24 (overn. VG

-----
Notes to section C
1)
This includes all land vehicles, which are not subject to compulsory insurance in the insurance against civil liability in accordance with § 2 (1) no. 6 of the compulsory insurance law.
2)
Each including non-insurable land vehicles (with and without own drive) according to footnote 1).
3)
This includes all insurances of the Domestic and international household councils, regardless of the terms and conditions of insurance they have completed, and whether they include one or more types of risk, including life-long household insurance.
4)
This includes all insurances of residential buildings in Germany and abroad, regardless of the insurance terms and conditions they have been completed and whether they are one or more Risk types include.
5)
Including the Collision Liability Risk.
6)
For this purpose, also includes all the risks in which the policyholder does not carry out a commercial, mining or freelance activity.
7)
Here, the Part of the business interruption of all non-pecunitive insurance schemes, since Article 63 of the EC's insurance balance sheet directive uniformly covers all non-pecunitive insurance other than credit and security insurance in the item "other classes of insurance".
8)
This combination of a mutual benefit insurance with a KH share (Mallorca-Police) may be are assigned exclusively to the insurance branch 24, because the KH portion is only minor and does not affect the overall character of the insurance. The association of combined condition systems can be difficult in individual cases and should always be coordinated with the supervisory authority.
9)
The damage and Accident insurance as a whole is as follows:
a)
In the self-contained insurance business- Measure 1: Total of the classes of insurance according to key figures 02 to 29.
b)
In the insurance business acquired in revelation-measure 4: Sum of the insurance business Insurance branches according to key figures 01 to 29.
c)
In the whole of the insurance business-measure 7: Sum of the sum of the above mentioned points a and b Insurance branches.
 Section D
Inventory Groups for the post-28. New business completed in July 1994
(with the exception of the contracts covered by Article 16
§ 2, second sentence, of the Third Implementing Law on VAG
and the contracts referred to in Annex 2, Section A
point 10, subsection 5, subsection 3) and for those between the 1. and
28.
Contracts 1) 2)

100 Domestic business (including service business) 3)
110 Individual insurance with bonuses, in which the
Investment risk is borne by the insurance company
111 capital-forming life insurance (including
property-forming life insurance) with predominant
Death-case character
112 Risk insurance
113 Capital-forming life insurance with a predominant
life-type character
114 Professional incapacity insurance (including
Occupational Disability Supplementary Insurance) 4)
115 Nursing Insurance (including
Nursing Pension Supplementary Insurance) 4)
116 Other fares, but excluding other life insurance (130)
117 Capital-forming life insurance with a predominant
life-case character according to § 1 AltZertG
120 Collective insurance with Excess participation in which the
investment risk is borne by the insurance company
121 Capital insurance without a separate contract accounting with
of a major death character. (excluding 122 and 123)
122 Construction savings risk insurance
123 Residual debt insurance
124 Collective insurance with its own contract accounting
125 Other fares without own contract accounting, but Without
Other life insurance (130)
126 Capital-forming life insurance with a predominant
Erase character according to § 1 AltZertG
130 Other Life insurance
131 Life insurance, where the investment risk is borne by the
policyholder
132 Life insurance without excess participation, at which the
Investment risk is borne by the insurance company
133 Tontine insurance
134 Capitalization business
135 Life insurance, where the investment risk is from the
Insurance policyholder, according to § 1 AltZertG
140 Equity and other services including the
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 result from Appendix 1 Section B. These figures are to be preceded by the number 2.
Under the collection post with the measure 280 ("Other States"), the whole of the non-European insurance business is to be recorded closed.
-----
1)
Without prejudice to the following notes 2 and 4, the division of the stock to be captured here is determined by the breakdown of the inventory groups.
2)
One of the following groups of stocks includes less than 10 000 individual contracts and the gross contribution of one of these groups of stocks is less than 3% of the total total gross contribution of the stock to be recorded here, it can be treated as follows:
a)
The stock groups 111 and 112 can be grouped together in the contract-count larger inventory group (111 or 112).
b)
The following is true for the groups 113, 114, and 115.
c)
A) is valid for the Stock groups 121, 122 and 123.
In case of omission 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 is to be explained in an internal report to the supervisory authority.
3)
For foreign currency insurance, note 4 sentence 2 shall apply accordingly: the condition that at least the rate of interest can be determined separately.
4)
As an alternative to the specified classification, the occupational incapacity and Pflegerenten-supplemental insurance is also billed 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 remains unaffected.
 Section E
Breakdown of risk in types of risk and premature departure

100 death risk
110 Joint mortality table for men and women
120 Separate Star table
121 Men
122 Women
200 Occupational Disability Risk
210 Common BU probabilities for men and women
220 Separate BU probabilities
221 men
222 women
300 accident risk
400 marriage risk
500 risk of risk of life
510 Shared death board 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 early departure

Note to section E
According to the specified Classification numbers must always be distinguished. The numerical ID always appears only at the lowest level of the respective risk type.
Non-formal divisions after lower levels (different excretions 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 risk type. unofficial table of contents

asset 2

(site: BGBl. I 2006, 648-792;
of the individual amendments, cf. Footnote)

AAnnotations section of the forms and remittances

No. 1: Notes to form 100
1.
The specification is only to be made of damage and accident-VU.
2.
This item applies only to LVU and 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 scheme with repayment of contributions.
3.
These items apply only to P/St.
4.
To the position of the 7.c " active item, not yet "In the case of mutual insurance associations, the balance sheet of the assets" shall be replaced by "alternation of the traits of the foundation stock" and in the case of other insurance undertakings which do not have an subscribed capital to which the outstanding capital is entitled Deposits on the subscribed capital corresponding items.
5.
These items apply only to domestic branches of foreign VU.
6.
Under this post are to be shown: From mutual insurance associations: foundation stock; from VU, which does not form the legal form of a capital company or a Mutual insurance cover: the items corresponding to the subscribed capital; from the domestic NL of foreign VU: fixed Kaution.If insurance companies are provided with the information in accordance with § 152 (1) of the German Stock Corporation Act (AktG) in the external balance sheet
7.
7.
Insofar as insurance companies have made the information in accordance with § 152 (2) and (3) of the German Stock Corporation Act (AktG) in the external balance sheet From the domestic branches of foreign VU, the amounts allocated by the foreign Directorate-General of the domestic branch as equity capital are not under the liabilities item 12, but rather to be shown here.
8.
Under this item are to be shown: of mutual insurance associations: loss reserve according to § 37 VAG; of public service Insurance companies: security reserve.
9.
Insurance companies have this item independent of the external identity card (cf. § 58 (2a) sentence 2 of the German Stock Corporation Act (AktG)
10.
If the balance sheet is drawn up taking into account the partial use of the annual result, the position of the items in lines 10 shall be replaced by the following: up to 13 the items in lines 14 to 17.
11.
For P/St, the closing dates for which an actuarial calculation of the DR does not take place, which are not Information in lines 10 to 17.
12.
The addition "according to actuarial calculation ..." only applies to P/St.
13.
These items are valid only for damage and accident-VU.
14.
Items only apply for damage and accident-VU as well as RVU.
15.
The identification of the "liabilities from the property rights" goes to the card under " liabilities Credit institutions " (Item 9.d, page 5, line 18, column 03), because in the context of the cover calculation, the creditable balance sheet values of the land, the same rights and buildings, including the buildings on foreign land, around the assets The need to reduce the liabilities of basic pension rights (cf. Section 1 (1) (14) of the AnlV).
16.
All of those To expel liabilities from loans other than the items "liabilities to credit institutions" (item 9.d, page 5, line 18, column 03) or "liabilities from fundamental rights" (item 9.e, page 5, line 19, column 03) can be assigned. These include, for example, the existing liabilities of Berlin loans 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 to form 200
1.
This message is only available in the separate profit and loss account for the self-contained insurance business in the insurance-type 038 (Accident Insurance with contribution reinsurance).
2.
These items only apply to the self-contained insurance business in the 01 (life) and 02 (sick) insurance branches.
3.
Insurance companies operating only 01 (life) or 02 (sick) insurance sector have to disclose their entire earnings from investments in this area. Otherwise, only the technical savings income is to be shown here.
4.
If the transport VG is billed to ZJ, the 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 of previous 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 taken into recover, in so far as the expenses have been incurred as a result of its own regulatory activity.
6.
This item does not apply to health insurance companies. The expenses for repurchases, repayments, and exit fees are different from the external statement (§ 41 (1).
7.
In this item are also those to which the Insurance representatives paid other remuneration.
8.
These items are only valid for the self-contained insurance business in the insurance branch 01 (Life).
9.
The reinsurance commissions paid for the insurance business in revelation, as well as the profit shares paid, are included in this ID.
10.
This claim applies only to damage/accident VU in the legal form of the insurance association on reciprocity.
11.
Insurance companies operating only 01 (life) or 02 (sick) insurance sector have their total assets under item 4
12.
The following "other returns" are not here, but under Item 1. (a) "Gross Contributions Booked":
a)
Cancelled or cancelled entrances Contribution claims to policyholders;
b)
Reduction of the flat-rate correction to the contribution claims to the policyholders. Policyholders.
13.
Here, the income from the disbanding of the special item with a portion of reserves is also to be shown, provided that it does not include the investments
14.
The following amortization and amortisation are to be shown in the following posts:
a)
The depreciation of unrecoverable contributions to policyholders, as well as the An increase in the flat-rate correction to the contribution claims to the policyholders is from Item 1. (a) "gross premiums booked".
)
b)
The depreciation on investments shall be made in the case of the determination of item 4 and/or 17 "result from investments".
c)
The amortization of the operating and business equipment as well as the purchase prices shown in the other intangible assets for the acquisition of total or partial insurance holdings and paid computer software, the division of operating expenses shall be included in the functional areas
15.
The post also collects the interest rate feeds on the pension provisions. In contrast to all other expenditure on pensions, interest rate contributions to pension provisions are not included in the functional division within the insurance technology, but in the general part of the profit-making and loss account shall be kept below the other charges (see § 48 sentence 2 no. 3 RechVersV).
16.
This item applies only to domestic branches foreign VU.
17.
This item applies only to P/St to the closing dates, to which an actuarial calculation of the DR does not apply.
18.
The disclosures in item 26 are always available here, regardless of the ID in the published annual accounts.
19.
Among these items are to be shown:
a)
from the public insurance companies the removal from the or the setting to the security reserve;
b)
from the mutual insurance associations the removal from or the adjustment to the loss reserve according to § 37 VAG.
20.
Insurance companies have the right to withdraw from this or the setting in this reserve, regardless of the proof of this reserve in the published annual financial statements. Specify.
No. 3: Notes to form 300
1.
This item applies only to the completed insurance business in the insurance branches 01 (life) and 02 (sick).
2.
insurance companies that only cover the insurance branch 01 (life) or operate the insurance branch 02 (sick), have to indicate their total result from capital investments.
3.
If the transport-VG is billed to ZJ, then the following are: under Item 6. (a) the expenses for the VF of the current ZJ and under Item 6. (b) to show the expenses for the VF of previous ZJ.
4.
This item does not apply to health insurance companies.
5.
Insurance companies operating only 01 (life) or 02 (sick) insurance sector have their total assets under item 4
6.
The following "other returns" are not here, but under Item 1. (a) "Gross Contributions Booked":
a)
Cancelled or cancelled entrances Contribution claims to policyholders;
b)
Reduction of the flat-rate correction to the contribution claims to the policyholders. Policyholders.
7.
Here, the income from the disbanding of the special item with a portion of reserves is also to be shown, provided that it does not include the investments
8.
For this purpose, the following amortization is to be found not here, but in the following items:
a)
The depreciation of unrecoverable contributions to policyholders, as well as the An increase in the flat-rate correction to the contribution claims to the policyholders is from Item 1. (a) "gross premiums booked".
)
b)
The depreciation on investments shall be made in the case of the determination of item 4 and/or 17 "result from investments".
c)
The depreciation and amortization of the operating and business equipment, the capitalization of the operation and the expansion of the business operations , as well as the purchase prices for the purchase of total or partial insurance holdings and of computer software acquired under the other intangible assets, are included in the division of the operating expenses on the
9.
This item applies only to P/St to the closing dates, to which an actuarial calculation of the DR is not
10.
The information from Item 24 is always available here, regardless of the ID in the published annual accounts.
11.
At P/St, at the closing dates for which an actuarial calculation of the DR does not take place, the position of the item "Balance Sheet Result" of the post "Total Equals".
No. 4: Notes to reference 101
1.
For mapping to the individual types of investment are subject to the regulations of the RechVersV.
2.
Here, only the balance of access and departure during the reporting period is available as access or departure
3.
For the attributions (page 1, line 25, column 03) and write-offs (page 2, line 25, column 02), the unrealised gains are also losses from these investments.
4.
Here are not the balance sheet values of the capital investments at the end of the financial year preceding the reporting year rather than the initial stock of the reference 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 currency exchange rate on the last day of the financial year.
5.
For the determination of the time values of the Capital investments shall apply in accordance with § § 55 and 56 of the RechVersV. 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 made by the attachment information to the balance sheet.
6.
Here is the difference between the balance sheet and the time value. Specify.
No. 5: Notes for Rejection 103
1.
The capital investments for invoice and risk holders of life insurance policies, the gross technical provisions in the area of life assurance, if the investment risk is borne by the policyholders, and the shares of the reinsurers, which are part of that The balance sheet values of the land and of the same rights are less the mortgages resting on them, and the basic and the basic and the same rights are not taken into account. In column 02, land and the same rights belonging to the collateral assets are to be used in column 02 with their accounting values for the collateral 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 Reimbursement of contributions, which is 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 reimbursement of contributions, which do not belong to the minimum amount of the security assets, are only available in life insurance from the age of 31.
3.
This item corresponds to the sum of the liabilities side of the balance sheet. less of the liabilities referred to in subnumber 1 and less the liabilities of mortgages, basic and pension liabilities.
4.
In column 04, the following shall be entered: RV shares in the technical gross provisions referred to in § 66 (1a) VAG, in so far as they are not subject to any deposit liabilities for insurance companies of the type referred to in § 66 (6a) sentence 3 of the VAG.
5.
In accordance with § 54 paragraph 5 sentence 4 VAG, 50 percent of the final date of the closing date has become due in the last three months of the financial year. The actual amount of the remaining assets must also be reduced by this amount.
6.
Insofar as the liabilities and provisions of reinsurance relationships are facing claims arising from the same insurance relationship, these are in accordance with § 54, paragraph 5, sentence 5 VAG here.
7.
The total amounts for each item in column 01 must match the respective balance sheet values.
8.
In this balance sheet, the retained interest and rental requirements contained in column 02 or 03, all other other claims may only be used in column 04
9.
The pre-paid insurance benefits included in this balance sheet may be in column 02 or 03, and all other other claims may only be made in column 04
10.
In column 02, the RV shares are to be entered in the sense of Section 66 (6a) VAG.
11.
This item corresponds to the sum of the assets side of the balance sheet minus the assets listed in subnumber 1 and minus the liabilities from mortgages, reason-and Pension debts.
No. 6: Notes for Rejection 104
1.
The Restatement is a Simplified instruction 103 (hours 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 lines 04, 05, 07, 08 and 09 on page 2 of the reference 103 are to be found in another division in lines 21, 23, 24, 25, and 26 of the present instruction.
2.
This post is to be submitted:
-
for the commitments in euros,
-
for the obligations in a currency of a Member State, the currency of which is not euro, or of another Contracting State where, in that currency, assets which account for more than 7% of the assets of the undertaking in other currencies would have to be invested in that currency,
-
for commitments in Swiss francs and in US dollars, to the extent that assets would have to be invested in this currency, each of which is more than 7% of the total in other currencies existing assets of the enterprise.
In doing so, the corresponding measure according to Appendix 1, Section B, shall be used for the marking of the currency. Details of the obligations in foreign currency are to be converted into full euro.
3.
The technical gross provisions in the area of Life insurance, if the investment risk is borne by the policyholders, as well as the deposit liabilities to which it is paid, remain unaccounted for.
4.
These items are to be taken into account with their total amount when rejecting the commitments in euros.
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 according to § 66 (1a) No. 4 of the VAG of the securing assets. The parts of the reserve for reimbursement of contributions, which do not belong to the minimum amount of the security assets, are only available in life insurance from the age of 31. 6.
6.
Depending on the class of insurance, the amount of the other tied assets shall be taken into account in the calculation of the amount of other tied assets.
The balance sheet values of the plots and the balance sheet values of the land, and the amount of contributions that have been credited in column 02.
7.
the same rights shall be equal to mortgages, basic and pension liabilities, which shall be based on them. Land and property rights belonging to the collateral assets shall be in column 02 with their accounting values for the To set up a security asset. If the accounting value is less than the balance sheet value, the difference shall be dismissed as residual assets. If the accounting 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. Stock items are to 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 in an organized market, any asset may only be used to cover the currency of a country. These assets are to be shown here.
10.
Insofar as obligations of other tied assets are in the currency of a Member State whose currency is not the Euro is, or has to be fulfilled by another Contracting State, the cover may be made up to 50% by assets denominated in euro, to the extent justified by a reasonable commercial assessment (Part C No. 7 of the Appendix) 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 determined by the respective proportionate balance sheet values. .
No. 7: Notes for reference 201
1.
For the assignment to the individual Types of investment apply to the regulations of the RechVersV.
2.
Here, the unrealised gains from capital investments in column 02 and the unrealized losses are also valid.
3.
The allocation to the current and other proceeds or expenses is based on page 2. To the extent that income or expense cannot be directly attributed to a type of investment, they shall be divided according to a suitable key on the eligible investment types.
4.
Due to the repeal of § 247 (3) of the German Commercial Code (HGB) under the Accounting Law Modernisation Act, the formation of a special item with a reserve share no longer exists in the future possible.
5.
These items relate only to the unrealised gains or losses from the capital investments for the account and risk of holders of Life Insurance Policies.
No. 8: Notes for restatement 202
1.
Here are the To expel all or part of the expenses of the following items, namely:
a)
the expenses for insurance cases;
b)
the expenses for the insurance business;
c)
Expenditure on the management of investments;
d)
the expenses for other services rendered;
e)
the expenses for the VU as a whole.
2.
Here are also the brokers paid to brokers. Courtage, as well as the proportional compensation paid by the pension and pension funds to the member or carrier companies for the contribution income.
3.
The commissions paid to the outside service are also to be shown as far as they are provided by the construction business and other business Financial services transactions.
4.
The original costs for the acquired VG, as well as the profit participations paid, are also covered by this.
5.
This includes the royalties paid to the Board of Management and the employer's voluntary participation in the social charges of the Worker.
6.
This includes all proportional remuneration of the employees in the field service, which is the payroll tax and the social security
7.
This includes all expenses for retirement provision, both for employees and for the free insurance representatives, including the
8.
expenses for temporary employment agencies and similar institutions for the transfer of employees, with the following: the redundant staff remain 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.
This includes, in particular, the voluntary social services, such as food aid.
10.
This is what the reporting insurance company has done to other companies. To identify remuneration 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 expenses for the regulation of 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.
Here falls
a)
depreciation and amortization of the operating and business equipment,
b)
the amortization of activated expenses for business operation and expansion,
c)
the amortization of all other intangible property purchase prices for the purchase of total or partial insurance holdings and for the purpose of payment computerised software,
d)
the other depreciation, insofar as they are not part of depreciation on investments and other expenses,
e)
Depreciation on self-created industrial property rights and in accordance with the law of the Member State of the European Union. concessions and rights and licenses acquired.
12.
This includes the entire remuneration to the Supervisory Board and the Advisory Board as well as to 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. Also include travel, space and advertising walls as well as expenses for office supplies and computer systems.
13.
Here, all employees are to be specified who are responsible for the The balance sheet date had a contract of employment. To the extent that an employee has employment contracts with several companies, he is to be recognised only once. Dormant service conditions are not to be recorded.
14.
Only the external service provided is to be specified 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 commercial to round.
No. 9: Remarks for reference 203
1.
The A referral must be submitted by all insurance companies that have taken over or have taken over the insurance business in recover. Details of individual companies or brokers can be kept, provided that the insurance business in question less than 2% of gross contributions. A summary of this business is to be reported in each case.
2.
As a simplified technical gross profit, the balance is from the booked Gross contributions, on the one hand, and gross commissions, gross claims for GJ-VF and the result from the execution of the gross-SR taken over from the VJ on the other hand.
3.
In the revelation and inherited contributions, the changes from stock transfers or levies (Portefeuille contributions) are to be found in the
4.
The technical provisions are only to be covered here:
a)
Gross-returns for unwrapped insurance cases,
b)
Gross cover reserves,
c)
Gross reserves for unwrapped repurchases, Repayment and exit fees.
5.
Billing claims are with a plus sign (+), billing liabilities with a minus sign (-)
6.
The total aldo is as follows: (row 08 + row 09 + line 13)-(line 10 + line 12) +/-line 14.The resulting balance is Sign subnumber 5.
7.
The reinsurance relationships reported are numbered.
8.
Here is the number under which the primary and reinsurance companies and/or reinsurance companies Reinsurance brokers (both domestic and foreign) are 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 store, which can be reported under subnumber 1 para. 2 sentence 2, is 6000.
No. 10: Notes for repudiation 110
1.
The external surplus/shortfall is the sum of the gross expenses for the performant-dependant Repayment of contributions, the profits earned on the basis of a profit community, a profit or loss of profit or part profit and the annual result after tax (Fb 200 for the entire insurance business, page 3, line 16 plus Page 7, lines 03 and 10) minus the result of active reinsurance (Fb 200 for the insurance business taken into recover, page 5, line 26).
2.
The composition of this post is to be explained in an annex. Loans between sub-stocks are to be booked exclusively through other leadings/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, another removal must be shown; the corresponding other technical income is to be shown in the reference 219, page 5, line 06.
3.
Here are the amounts that are due to the declaration or on the basis of the design of the procedure for participation in the valuation reserves during the following financial years expected to be taken from the RfB. Account shall also be taken of amounts which are likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which shall be mentioned in an annex.
4.
Here is the final surplus fund as defined in § 28 Paragraph 6 of the RechVersV.
5.
New stock is to be treated with all contracts that are not to be qualified as an old stock. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. (§ 11c VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementing Law (EEC) to the VAG. The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. April 2008.
No. 11: Remarks to reference 111
1.
All of them are new To deal with contracts which are not to be considered as old stock. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. (§ 11c VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementing Law (EEC) to the VAG. The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. The Nw 111 shall be submitted for each stock group of the new stock in accordance with Appendix 1, Section D, with the exception of groups 132 and 140 of the stocks. To identify the inventory group, use the corresponding measure in the header of the referral.
2.
The external surplus/shortfall is the sum of the total. the gross expenses for the performance-based contribution restitution, the profits earned on the basis of a profit community, a profit-making or partial profit transfer contract and the annual result after taxes (Fb 200 for the entire 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 in cover, page 5, line 26). Here the To specify an inventory group part of the external surplus/shortfall (Nw 214, line 17 minus row 18).
3.
The composition of this item is in a Appendix to explain. Loans between sub-stocks are to be booked exclusively through other leadings/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, another removal must be shown; the corresponding other technical income is to be shown in the reference 219, page 5, line 06.
4.
Here are the amounts that are due to the declaration or on the basis of the design of the procedure for participation in the valuation reserves during the following financial years expected to be taken from the RfB. Account shall also be taken of amounts which are likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which shall be mentioned in an annex.
5.
Here the Closing Surplus Fund is to be stated in the sense of § 28 Paragraph 6 of the RechVersV.
6.
Here are identify the amounts contained in column 01, which account for the minimum level of participation in the valuation reserves and 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.
As far as the pension insurance for the surplus use form "profit pension" within the RfB a partial reserve is established (profit pension fund), the amount contained in column 01 must be shown separately here.
No 12: Remarks on refoulement 112
1.
All of the business plans approved by the regulator are completed as an old stock To deal with contracts that are up to 28 years of age. July 1994 (Section 11c of the VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementation Act (VAG). The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. This was the case in 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. In order to identify the accounting association, the serial number in the header of the referral is to be used.
2.
The external surplus/shortfall is the sum of the total number. from the gross expenses for the income-dependent contribution restitution, the profits earned on the basis of a profit community, a profit-making or partial profit-transfer contract and the annual result after tax (Fb 200 for the total 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 Accounting Association to declare part of the external surplus/shortfall (Nw 215, line 17 minus row 18).
3.
The composition of this item is in of a plant. Loans between sub-stocks are to be booked exclusively through other leadings/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, another removal must be shown; the corresponding other technical income is to be shown in the reference 219, page 5, line 06.
4.
Here are the amounts that are due to the declaration or on the basis of the design of the procedure for participation in the valuation reserves during the following financial years expected to be taken from the RfB. Account shall also be taken of amounts which are likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which shall be mentioned in an annex.
5.
Here the Closing Surplus Fund is to be stated in the sense of § 28 Paragraph 6 of the RechVersV.
6.
Here are identify the amounts contained in column 01, which account for the minimum level of participation in the valuation reserves and 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.
As far as the pension insurance within the framework of the surplus use form, "profit pension" within the RfB is a partial reserve (profit pension fund), the amount contained in column 01 must be shown separately here.
No. 13: Notes for reference 210
1.
In the case of co-insurance, each of the companies involved is the number of insurance relationships, the contribution and the sum of the insured person in each case.
2.
Page 1 of the referral is to be submitted:
a)
for the entire life insurance insurance branch; for the label, the header is the Instruction in the field "Vz" to use the measure "01";
b)
for each type of insurance operated in accordance with Appendix 1, Section C; for the identification of the insurance type in the post header in the "Va" field, use the four-digit measure without the leading "0" (for example, "112" for the individual risk insurance).
3.
Insofar as the stock contains insurances that are subject to change of course or value (e.g. in foreign currency insurance and insurance, where the investment risk from the This stock is to be listed at the beginning of the financial year with the price at the end of the preceding 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 price at the end of the financial year.
4.
All completed insurance certificates are all made out To show insurance certificates, insofar 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. For example, when a direct debit is returned), the resolutions must be deducted in the financial year.
5.
The increases in the amounts of insurance are also included in this. To record direct credit, but not to increase the amounts of insurance by closing surplus (additional death penalty).
6.
Z. B. Transfer as a result of Change of insurance type or change of insurance sum or contribution in the context of a technical contract change.
7.
Reaction of through Repurchase, contribution exemption and other early departed insurance are to be deducted from the respective positions of the departure, even if the demise of these insurance companies already takes place in a previous financial year
8.
Insofar as tariffs are conducted, where marriage, need for care or other causes are already in place before the insurance or the agreed upon Contribution payment the insured capital becomes due or the contribution is completely or partially deleted, the corresponding exits are to be recorded here.
9.
Ends the the agreed contribution payment period already before the expiry of the insurance, must be taken into account only the omission of the payment fee in column 03.
10.
This also applies Reductions in the sum of the insurance sum or the contribution, provided that they have not been linked either to a partial repurchase or to a partial conversion into a non-contributory insurance sum, or to a technical change in the contract
11.
All the insurance companies for which no payment is to be reported in column 03.
12.
As an old stock, all business plans approved by the Supervisory Authority have to be dealt with in contracts up to the 28th July 1994 (Section 11c of the VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementation Act (VAG). The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, where the risk assessment procedure is unchanged, the premiums and benefits are in accordance with the insurance contracts to be assigned to the old stock, and shall be recognised in the case of the old stock, to the extent that: this is already on the 12. This was the case in April 2008. All other contracts must be treated as a new stock.
13.
For collective insurance, specify the number of insurance ratios.
14.
In the case of insurance, where the rate of benefit is higher than the fatality rate, the lifetime achievement is to be stated. 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 indicated 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 are to be stated.
15.
Here is the statistical payfee, 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.
As far as insurance against one-off contributions is included in the access insurance, the gross premiums written in Fb 200 are included in the the amounts shown, including the contribution parts for supplementary insurance.
No 14: Notes for Rejection 211
1.
In the case of co-insurance, the number of insurance relationships, the contribution and the sum of the insurance are in each case proportional to each of the participating companies.
2.
The non-contributor of the main insurance in the case of invalidity (invalidity) is to be paid as a pension in the amount of the 12x annual contribution.
3.
Z. B. Work inability supplemental.
4.
Insurance, which according to the tariff, is higher than the fatality rate, should indicate the lifetime achievement of the income. 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 indicated 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. )
5.
For collective insurance, the number of insurance relationships is the total number of contributions payable.
6.
Here is the statistical payout, 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: Remarks for reference 213
1.
These result sources are the Amounts credited to the direct debit note are not to be recognised as an invoice.
2.
Fb 200 for the self-contained insurance business, page 3, Line 16.
3.
Fb 200 for the insurance business inherited in recoil, page 5, line 26.
4.
Fb 200 for the entire 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 assurance 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 are to be treated that are not to qualify as an old stock. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. July 1994 (Section 11c of the VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementation Act (VAG). The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. April 2008.
No. 16: Notes for Restatement 214
1.
All of them are new To deal with contracts which are not to be considered as old stock. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. July 1994 (Section 11c of the VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementation Act (VAG). The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. The Nw 214 shall be submitted for each stock group of the new stock in accordance with Annex 1, Section D. For the identification of the inventory group, the corresponding measure is to be entered in the header of the reference. In lines 18 to 26, the partial amounts of the partial amounts shown in each case are to be indicated.
2.
With these result sources, the amounts credited by direct debit are not to be recorded as an invoice effort.
3.
If you do not fill in columns 02 and 03 in row 11 in row 11, columns 02 and 03 are also left blank.
4.
Fb 200 for the self-contained insurance business, page 3, line 16. For inventory groups 132 and 140, no amount is to be specified because they do not contain any excess contracts, and therefore no share exists in the RfB.
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 reference 215
1.
All of the business plans approved by the regulator are completed as an old stock To deal with contracts that are up to 28 years of age. (§ 11c VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementing Law (EEC) to the VAG. The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. This was the case in 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 each change in the distribution of the old stock in accounting associations, the supervisory authority shall be a list of the accounting associations to be classified as continuous numbers. not to be relocated. In lines 18 to 26, the partial amounts of the sub-amounts shown shall be indicated.
2.
These result sources are: shall not be considered as an expense in respect of amounts credited by direct debit.
3.
As far as the old stock is concerned, in accordance with an appropriate scheme in the Overall business plan for bonuses only to split the final cost result to the accounting associations, the columns 02 and 03 do not need to be filled in.
4.
Fb 200 for the self-contained insurance business, page 3, line 16.
5.
Fb 200 for the self-contained insurance business completed 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 for reference 216
1.
Standard contributions, normal labor and standard risk contributions are the ones used to calculate the Cover return of relevant accounting bases assessed contributions or contributions, whereby the standard risk contribution with the capital actually risked, d. h. , taking into account the cover provision, where appropriate in accordance with sub-number 1, for reference 217 or during the period due to insufficient accounting standards, to determine the difference between the cover and the standard working contract between the as determined standard risk contribution and the standard contribution rate.
2.
Including the contribution parts for the repayment of claims under the claims, which are not yet due, Claims for paid, invoice-covered closing costs and minus the contribution surpluses from contracts for which the standard contribution calculated in accordance with sub-number 1 is subject to the rate of contribution
3.
Including additional contributions for increased risk and possible security surcharges, in so far as these do not take account of other sources of results
4.
The distribution of the rate surcharges for the new stock shall be explained in an annex, unless it is otherwise established by the supervisory authority
5.
In the case of a lower-yearly contribution payment and renunciation of the installment outstanding in the performance case.
6.
In the case of insurance, where the final cost rate in the contributions is higher than the business plan or the actuary appointed by the person responsible according to the Set of calculation principles.
7.
The rate contribution of a contract exceeds the standard contribution calculated in accordance with sub-number 1, so the difference is to 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, from the adjustment in line 04 of the standard employment contract and in line 05, the standard risk contribution shall be shown as they arise if the tariff had originally been calculated with the new billing bases.
8.
Under "Other", only amounts are to be recorded, the ID of which is not provided for another item. The amounts are to be explained in each case in an asset.
9.
As a new stock, all contracts that are not to be qualified as old stock are to be treated. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. July 1994 (Section 11c of the VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementation Act (VAG). The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. April 2008.
No. 19: Notes for reference 217
1.
Overrising according to Subsection 1 of the standard contribution calculated for the purpose of refoulement 216, the cover provision shall be an amount equivalent to the amount of the cash value determined by the calculation of the cover provision for the purpose of calculating the cover. Contributions shall be made available. This amount is to be shown here. If the cover is refilled during run time due to insufficient billing, the amount in question must be shown in line 25.
2.
Z. B. in the case of death of insured persons in the case of insurance on fixed payment date.
3.
In the case of conversions in In this case, non-contributory insurance is only the difference between the available and the required cover provision.
4.
amounts that are as a result of the fact that the cover provision has been zillmert or that no claims to policyholders have yet to be activated from the new access.
5.
Under this item, only amounts are to be recorded, the ID of which is not provided for another item. These include, in particular, replenishing amounts for the cover provision, which have become necessary during the term of the contract due to 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 case, the item should be explained in an annex and, according to the origin of the amounts, to be resolved numerically.
6.
Fb 200 for the self-completed Insurance business, change in gross cover provision, page 1, line 10 or page 2, line 24, allotted to changes not yet due to policyholders, page 1, line 13 T, or page 3, line 12 T.
7.
As a new stock, all contracts that are not to be qualified as old stock are to be treated. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. (§ 11c VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementing Law (EEC) to the VAG. The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. April 2008.
No. 20: Notes for reference 218
1.
The one in the Amounts credited to direct debit are not to be recorded as an invoice.
2.
This refoulement is to be submitted:
a)
for the entire life insurance insurance branch; for the label, the header is the (b
for each type of risk in accordance with Appendix 1, Section E; for the identification of the type of risk, the heading shall be the heading of the After-instruction in the "Risk Type" field, use the three-digit measure
3.
As far as regulatory expenses are closely related, such as the risk. 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 "Other risk" shall be shown in the case of operations or life-related cases of capital insurance.
4.
Only amounts shall be recorded under this item, whose identity is not provided for in another post. 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 record. In any case, the item must be explained in an annex and, according to the origin of the amounts, to be resolved numerically.
5.
As a new stock, all contracts must be dealt with, which are not to be qualified as an old stock. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. (§ 11c VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementing Law (EEC) to the VAG. The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12. April 2008.
No. 21: Remarks to refer to 219
1.
By way of Amounts credited to direct debit are not to be recorded as an invoice.
2.
This item shall only cover amounts whose identity is not recorded at the time of the to another item. In any case, the item should be explained in an annex and, according to the origin of the amounts, to be resolved numerically.
3.
Here are the only interest rates , which shall be based on the cover return according to Fb 100, page 4, line 05, column 02. 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 paragraph 2 of the German Commercial Code (HGB) are to be shown at line 17.
4.
As a new stock, all To deal with contracts which are not to be considered as old stock. All contracts concluded by the Supervisory Authority shall be treated as the old stock, which shall be up to 28 years. July 1994 (Section 11c of the VAG) or in the context of the transitional provision of Article 16 (2), second sentence, of the Third Implementation Act (VAG). The one after the 31. 1 December 1994 and before 1. Insurance contracts concluded in January 1998, in which the premiums and benefits are the same as the insurance contracts to be assigned to the old stock (interim stock), in the case of an unchanged risk assessment procedure (interim stock), are the old stock , as long as this is already the case on the 12.
5.
5.
As far as regulatory costs are related to the risk, such as the risk of a risk of the risk of a risk of a risk of a risk. 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 here, but in reference 218, line 06.
6.
The split between morbidity and other risk has to follow the split in the Rejection 218.
7.
Fb 200 for the self-contained insurance business, page 5, line 11.
8.
Here are only the Amounts not to be recorded for other sources of results.
9.
If the direct credit of the financial year is completely or partly taken from the RfB, it is of the resulting yield here.
No. 22: Notes to reference 260
1.
The Instruction is to set up
a)
for the whole in the Member States or in another
(b
for the self-completed VG in each Member State and in each State Party;
is the same as the "VG" (a) " of the Member State concerned and of the entire VG in the field of origin of the VG to use the corresponding measure in accordance with Annex 1, Section B. If the gross contributions of the individual branch are to be booked, the limit of EUR 500 000 is to be paid, all items of information. If the gross contributions booked are not above this limit, only information about the booked gross contributions, the payments for VF, the change in the R for VF and the commissions are required.
2.
The Roman numerals I to IX used here are in accordance with the definition of the insurance branch in Annex I to Council Directive 2002/83/EC of 5 June 2000. November 2002 on life assurance referred to in Article 49 of the Directive.
23: Remarks for reference 261
1.
The post is set
a)
for the entire VG itself, or in another contracting state itself;
b)
for the self-contained VG in each Member State as well as in each State Party;
is for the identification of the respective Member State and of the entire VG in the field To use the origin of the VG the corresponding measure in accordance with Appendix 1, Section B. If the gross premiums booked in the services business in a single country surrender the limit of EUR 500 000, 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 in the R for VF and the commissions are required.
2.
The Roman numerals I to IX used here are in accordance with the definition of the insurance branch in Annex I to Council Directive 2002/83/EC of 5 June 2000. November 2002 on life assurance referred to in Article 49 of the Directive.
24: Remarks for reference 120
1.
This is mostly used by member companies and carrier companies.
2.
This sum does not include the loans and prepayments on insurance bills.
No. 25: Notes for reference 121
1.
The refoulement is to be submitted by P/St, with death-breeds only to submit page 3
2.
The composition of this item is to be explained in an asset. Loans between sub-stocks are to be booked exclusively through other leadings/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.
Here the amounts due to be taken out of Decision-making of the supreme body, 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 which are likely to be taken as a result of late or extended declaration periods after the end of the following financial year, which shall be mentioned in an annex.
4.
Here are the corresponding parts of the Closing Surplus Fund as defined in § 28 Paragraph 6 of the RechVersV.
5.
Here is the participation in the valuation reserves of the fiscal year. Point (b) shall specify both the minimum level of participation and the amount exceeding it.
6.
As a new stock, all are not according to the supervisory authority
7.
All of the business plans approved by the Supervisory Authority are completed as an old stock. To treat contracts.
8.
Further capital insurance is the capital insurance on the death penalty, which is the maximum amount of the ordinary funeral expenses according to § 159 4 of the Insurance Contracts Act, the capital insurance on the case of death and life or the capital insurance on the case of life.
9.
StereMonetary Insurance is the capital insurance on the death penalty, the insured sum of which is the maximum amount of the ordinary funeral expenses according to § 159 para. 4 of the Insurance contract law does not exceed. Only legally independent insurance contracts are to be recorded here.
No. 26: Notes for Rejection 220
1.
The refoulement is to be submitted by pension funds only. The information about the number refers to the natural persons who are 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 people as input or exit.
2.
For example, reactivation, re-inpower.
3.
The from-notes of lines 16 to 26 apply to the stock at the end of the fiscal year at line 14.
4.
Here is the number of health care candidates for which no contribution payment is expected.
5.
Here is the number of people (prospect person or Pensioners) whose insurance companies are fully or partially reinsured.
6.
Here is the number of candidates who are eligible for invalidity and survivor care in addition to the old-age pension scheme.
7.
Here is the number of candidates who, in addition to eligibility for retirement, have only an invalidity pension.
8.
Here is the number of candidates who, in addition to retirement, only have a survivor's pension.
9.
Here is the number of candidates who only have an age-care prospect.
10.
Here is the number of candidates for which insurances are not covered by insurer.
11.
Here is the number of candidates who are entitled to a retirement benefit in the retirement pension case.
12.
Here is the number of candidates with entitlement to a capital performance in the age-care case.
13.
Here is the number of people (prospect person or Pensioners), for which contracts not concluded by business plans approved by the Supervisory Authority
14.
Here is the number of people (prospect person or (pensioners), contracts concluded in accordance with business plans approved by the Supervisory Authority
15.
For example, resurrecting and increasing the pension.
16.
Of these-notes of lines 17 to 20 refer to the stock at the end of the financial year at line 15.
17.
In this case, the amount that can be used is the sum of the following lines: future permanent obligation (corresponding to the calculation of the DR).
18.
The number of entries of the lines 17 to 19 refer to the stock at the end of the Fiscal year at line 15.
No. 27: Notes to follow up 221
1.
The post is from shall be submitted by pension funds only if they have completed legally independent non-life-money insurance, the non-survivor benefit of a pension insurance scheme
2.
For example, an increase in the insured amount by a surplus shareholding.
3.
The from-notes of lines 18 to 21 refer to the stock at the end of the fiscal year at line 16.
4.
As a new stock, all contracts that have not been approved by the Supervisory Authority are to be treated.
5.
All contracts signed by the Supervisory Authority have to be treated as old stock.
6.
In the case of death funds: death money insurance and capital insurances on death and survival. In pension funds: only the legally independent Non-cash insurance is the capital insurance against the death, the insured sum of which is not the maximum amount of the ordinary funeral expenses according to § 159 para. 4 of the insurance contract law.
7.
In the case of pension funds, invalidity and survivor benefits are not part of the supplementary insurance.
28: Remarks for repudiation 222
1.
The refoulement must be submitted by P/St, with the death funds only submitting the page 3 The contributions must be adjusted to the gross premiums written.
2.
Here, the contributions are to be shown for insurance companies in which the investment risk is not from the Insurers are worn.
3.
As a new stock, all contracts not signed by the Supervisory Authority have to be concluded.
4.
All contracts signed by the Supervisory Authority are to be treated as an old stock.
5.
Further capital insurance is the capital insurance on the death penalty, which is the maximum amount of the ordinary funeral expenses according to § 159 para. 4 of the Insurance Contract Law , capital insurance on the case of death and life, or capital insurance on the case of life.
6.
The non-life insurance policy 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 laid down by the BaFin in accordance with Section 159 (4) of the Insurance Contract Law. Only legally independent insurance contracts are to be covered here.
7.
Accident and other supplementary insurations.In the case of pension funds, invalidity and insurance cover are included. The breakdown of contributions to main and supplementary insurance may be carried out by means of statistical breakdowns.
No: 29: Notes for reference 265
1.
This refoulement is to be submitted by pension funds:
a)
operated for all in the member or in another contracting state insurance business;
b)
for the insurance business in each Member State and in each State Party;
is used for the identification of the relevant Member State or Contracting State and the entire VG in the field of origin of the VG to use the corresponding measure according to Appendix 1, Section B.
2.
Including the Return for unprocessed repurchases, repayments and exit allowances.
No 30: Notes for reference 130
The share of the health insurer in the "Community" private insurance companies for the implementation of the nursing care insurance in accordance with the care system of the 26. May 1994 for members of the Postal Sickness Insurance Fund and the Health Care of the Federal Railway Officers (GPV) ". This applies both to the stock movement (refoulement 230) and to the profit-making process (references 231 to 238). 31: Remnstruction notes 230
1.
In an asset here, the additional contributions to be returned in the financial year to contribution increases are to be reported. 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, a message must be noted for each group at the time of the adjustments.
2.
This includes pure tariff increases and tariff agreements too.
3.
This item shall be used to record movements whose identity is not provided for in another item. The sizes in these items are to be explained in detail in an annex.
4.
In lines 21 to 26 of page 1, insurance against one-way contribution is not available. shall be considered. The indication of the insurance business, which is attributable to the immediate closing costs (lines 21 to 23), is effected in monthly nominal amounts in euros. Under the "insurance business", in addition to the new business, the insurance business that causes the costs of the contract changes due to contract changes is also to be recorded.
5.
Sickness cost insurance is then to be assigned to the area of state aid insurance only if this is obvious or the general hospital services up to a maximum of 50 percent is secured. 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-aid beneficiaries".
6.
A health insurance is available for one person and only if the general hospital benefits are also covered by the company for that person, and The general hospital services are not the 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 column 01 and 03, and record the person on page 6, both in column 01 and in column 03.
7.
Extra-independent insurance (such as those that not without the principal arif) are to be collected together with the main insurance and do not count on the pages 5 to 7 independently.
8.
Here are Cover types of insurance whose identity is not provided for in another item. The sizes in these items are to be explained in detail in an annex.
9.
Here are also the self-employed partial insurances, each of which is the outpatient.
10.
10.
Here are also the payroll insurance coverage.
11.
When creating the referral, it is important to note that access/changes to the 1. January of the financial year is not included in the stock at the beginning of the financial year, but is recorded under access/changes during the financial year. Cancellations/changes will also result in dismissals at the 31. It was recorded in December of the previous year, but not on the 31 December period. 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 end stock of the previous year.
12.
In column 01 of page 5, a person in several insurance types is insured, only once. The insured persons shall not be taken into account in the case of aid loss, foreign, residual debt and payroll insurance.
No. 32: Note to post 231
This location also contains the pool-relevant surplus of the Care Care Insurance No.33: Notes for Rejection 237
1.
This location also contains the pool-relevant surplus of care insurance.
2.
increases in the options for financing the difference between the average maximum contribution in the statutory health insurance and the required monthly contribution in the standard rates.
3.
Payments from the respective pool.
4.
Payments to each pool.
No. 34: Remnate notes 262
1.
The post is set
a)
for the entire VG itself, or in another contracting state itself;
b)
for the self-contained VG in each Member State as well as in each State Party;
is for the identification of the respective Member State and of the entire VG in the field The origin of the VG is to use the corresponding measure in accordance with Appendix 1, Section B. If the gross contributions booked by the individual branch or in the service business in a single country transfer the limit of EUR 500 000, then the total amount of the total amount of the total amount of the total amount of the total amount of the all items of information. 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 only available for the Branch store in columns 01 and 02.
No. 35: Notes for Rejection 330
1.
A health insurance is available for one person and only if the general hospital benefits are also covered by the company for that person, and The general hospital services are not the protection of differential costs for GKV performance. If combinations of self-employed outpatient and inpatient medical expenses insurance include health insurance, they must always be shown in column 03.
2.
Independent supplementary insurance (those that cannot exist without major arif) are to be collected together with the main insurance, that is, not to be self-contained
3.
This is where the types of insurance are to be recorded, the card of which is not provided in another item. The sizes in these items are to be explained in detail in an annex.
4.
Here are also the self-employed partial insurances, each of which is the outpatient. or in the case of hospital costs, to be shown in full.
No. 36: Notes for Restatement 240
1.
The post is set
a)
for each Vz of the self-contained VG, for which a separate insurance technical GuV has been drawn up, as well as for the sum of the Vz and Va, which are included in the separate technical-technical insurance for the other non-life insurance (Vz 29) or the other insurance (Vz 28) combined;
b)
for the Insurance against civil liability in respect of motor vehicles and other motor insurance, provided that the Va/summary of Va has been set up by a separate technical insurance company;
c)
for the entire self-contained VG.
2.
Here is the number of pieces and the inventory contribution the contracts cancelled in the course of the financial year in respect of which the cancellation has been made within the first year of insurance after the conclusion of the contract before the second main maturity. Subnumber 7 applies 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 details are to be made only for the Vz/Va with the measures 04, 05, 051, 055 and 08. Only the values resulting from the addition of the named Vz (sum of Vz 04, 05, and 08) are to be entered for the entire self-contained store.
5.
The sums of insurance are to be specified only for the Vz with metrics 08, 13, and 14. Subnumber 4, second sentence, applies accordingly.
6.
Here, reinsurance contracts are to be covered, in which the financing function for the assignor is in the foreground and the transfer of insurance-related risk to reinsurers is of secondary importance.
7.
The insurance contracts with an underage The period of insurance 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 subscribed share.
8.
Here are contracts that give the assignor a legal entitlement to a repayment in a later than the period that is reported. In addition, contracts for which a experience account is held or in respect of which financial instruments, such as Derivatives, are included.
No. 37: Notes for Rejection 241
1.
The post is for to submit the following Va (provided that the Vz they belong to is a follow-up to 240) :in the General Accident Insurance for the
1.
Contributor Accident Insurance
in the liability insurance for the
2.
Private liability insurance
3.
Operational and professional liability insurance
in the Fire insurance for the
4.
Fire Industry Insurance
in the credit insurance for the
5.
Kautionsversicherung
6.
Delkredereversicherung.
For Va with booked gross contributions of no more than € 125 000, the refoulement does not need to be created, provided that the information is only available with a disproportionately high cost.
2.
This is where the number of items and the inventory contribution of the contracts cancelled in the course of the financial year are to be stated, that the cancellation has been made within the first year of insurance after the conclusion of the contract before the second main maturity.
3.
Inventory reductions include: a minus sign to indicate inventory increases with a plus sign.
4.
This information should be made only for the following Va:
1.
Operational and Professional Liability Insurance
2.
fire-industry insurance.
5.
The insurance contracts with a subyear The period of insurance 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 for Rejection 242
1.
To set up the referral
a)
for each Vz of the self-closed VG, for which a separate insurance technical credit , as well as for the sum of the Vz and Va, which are shown in the separate technical insurance for the other non-life insurance (Vz 29) or the Other property insurance (Vz 28);
b)
for motor vehicle liability insurance and other motor insurance as a whole, provided that this Va has set up a separate technical insurance company is;
c)
for the entire self-contained VG.
2.
For the Transport insurance does not provide the information provided that the insurance cases cannot be fully specified. The number of VJ insurance cases in line 22 which have not yet been unwound 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 did not change due to a re-estimate, but as a balance from row 10 and line 12 results.
3.
Resurrection cases (damage that occurs in the In the financial year, additional claims of the claimant or changes in the legal situation will be resumed in the financial year, but later on due to new, claims-increasing facts, additional claims of the claimant or change of the legal situation will be resumed. Prior-year insurance cases are 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 are also recorded.
4.
The original VF assignment to the two groups-singly weighted VF or group-/pauformrated VF-must always be maintained, d. h. even if a single-rated VF is from a group-/pauschalked VF.
5.
The partial gross claims for late damage (SSR) is year-by-year, the is to be processed after damage years. Insurance cases taken into account once in the SSR are to be kept in this part-SR in subsequent years, even if the unknown has become a known insurance case from the unknown.
6.
If the transport VG is billed to ZJ, here is the execution of the part gross-SR taken over from the VJ for the previous drawing years
7.
Here, the post-settlement contributions received in the GJ (excluding courting and commission deduction) for previous claims for damages/years of drawing
8.
If the transport VG is billed to ZJ, the gross-SR for the VF of the current ZJ must be specified here.
9.
Increments of the VJ-SR due to currency exchange changes are with a plus sign, decreases due to currency exchange changes with a minus sign
10.
Insofar as insurance cases have been transferred to pensions DR, the amounts to be rebooked are in lines 13, 14 or 16 as positive payments and in to record 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 at the RPT exposures activated at the end of the VJ from unwound VF.
11.
The resolution result for each of the claims for the year is the deduction of the amounts in columns 02 and 03 of those in column 01. Subnumber 13, second sentence, applies accordingly.
12.
The processing results in lines 13 to 19, column 04 are as follows: lines 13 to 19, column 01 in each case zuzümatched/minus lines 13 to 19, each column 02 minus lines 13 to 19, column 03 and minus lines 03 to 09, column 01 in each case. Settlement gains are marked with a plus sign, resolution losses with a minus sign. In particular when handling the RPT requirements, care must be taken to ensure that in row 18 column 04 the computationally resulting sign is entered.
13.
For the Insurance against civil liability in respect of the use of motor vehicles and liability insurance shall be divided between 12 VJ and 6 VJ for the legal protection insurance and 4 VJ for the remaining Vz/Va respectively. If the transport-VG is billed to ZJ, the evidence is no longer required. For the data for the entire self-contained VG, the values for the Vz transport are not to be included if the transport-VG is settled after the drawing years
14.
In the handling of the gross SR taken over from the previous year for the individual claims for the damage year (page 3), the information on the oldest claims year shall be allowed to: (12. Previous year in civil liability insurance and in motor vehicle liability insurance, 6. Previous year in legal expenses insurance and 4. Year-on-year in all other classes of insurance) the previous non-life claims are not included.
15.
Here are the figures for the conversion of the previous year the monetary exchange rate gains and losses taken on Valuta-denominated gross-SR in accordance with the requirements. This also applies to changes in the delivery or transfer of a stock.
16.
The settlement result for the individual claims for the individual claims is due to the deduction of the Amounts in columns 02 and 03 of those in column 01. The information for each of the individual claims must include the settlement of the pension cover provision.
17.
This is the case. to expel foreign VG, provided that it is not treated as a business of a foreign establishment. This other foreign VG includes, in particular,
a)
the co-insurance business in the Abroad,
b)
The correspondence-VG (conclusion of an insurance contract with a UN, which has its habitual residence abroad, on the correspondent path without Switching of a mediator
18.
The gross insurance result is obtained from Form 200, page 3, line 17.
19.
As a simplified technical gross profit, the balance from the gross premiums booked is on the one hand and gross commissions, gross claims expenses for GJ-VF on the other hand. and the result of the implementation of the gross-SR transferred from the VJ. 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.
39: Notes to Reject 243
1.
The After-instruction is to be submitted for the following Va (provided that the Vz you belong to is a referral 242) :in the liability insurance for the
1.
Private liability insurance
2.
Operational and professional liability insurance
in the Fire insurance for the
3.
Fire Industry Insurance
in the credit insurance for the
4.
Kautionsversicherung
5.
Delkredereversicherung.
For Va with booked gross contributions of no more than € 125 000, the refoulement does not need to be created, provided that the information is only available with a disproportionately high cost.
2.
This information can only be used for the following Va:
1.
Operational and Professional Liability Insurance
2.
fire-industry-insurance.
40: Notes for Rejection 244
1.
Here, all types of insurance are to be combined with the measures 29.1.01 to 29.1.99 according to Appendix 1, Section C, and each of them is to be shown in a total.
2.
This item corresponds to the reinsurance balance as defined in Section 51 (4) (1) (f) RechVersV.
No. 41: Notes for reference 246
1.
This includes sea, inland waterway, and river shipping-merchandise insurance, which Aviation-merchandise insurance as well as the country-goods insurance without the animal transport and other goods insurance.
2.
As other merchandise insurance are also the Travel manager and container cascoinsurance.
3.
Insofar as the traffic liability insurance as well as the lake, inland sea and Liability insurance in the insurance sector for transport insurance and not in the insurance sector liability insurance, because they are operated in the nature of the transport insurance and-as in the case of the insurance sector. Transport insurance, which 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 details for the individual Va of the transport insurance with booked gross premiums of no more than 125 000 euros can be found 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 settled after the drawing years , the gross expenditure for the insurance cases of the current drawing year shall be shown in this case.
6.
The information shall be omitted if the transport VG does not apply after Year of drawing.
7.
The income and expenses in the GJ shall be indicated 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 follow-up contributions such as positive contributions are to be treated.
No. 42: Notes for Rejection 250
1.
The post is set
a)
for each Vz of the VG, for which a separate insurance-technical GuV has been drawn up, as well as for the sums of the Vz, which are in the separate technical-technical insurance for the other non-life insurance (Vz 29) and the other insurance (Vz 28) combined;
b)
for the whole VG.
2.
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-related risk to reinsurers is of secondary importance.
3.
Here are the post-settlement contributions received in the GJ (without deduction of courtages and commissions) for previous claims years/years of drawing.
4.
This is where contracts are to be drawn up in the case of the assignor. legal entitlement to a repayment in a later than the period that is reported. In addition, contracts for which a experience account is held or in respect of which financial instruments, such as Derivatives, are included.
No. 43: Remarks for reference 251
1.
The capital assets for The calculation 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 shares in which it is based the reinsurance undertaking in respect of the gross technical provisions and the deposit liabilities to which it is subject shall not be taken into account as far as the reinsurance undertakings are involved in this transaction. from the insurance business taken into account shall be shown on page 2 under the heading "Capital investments".
2.
This item corresponds to the sum of the insurance business 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.
Depository receivables can only be set at the level in which they face corresponding set values after retrocession on the passive side.
4.
Subject to sub-numbers 1, 3 and 7 must agree the total amounts for each item in column 01 with the respective balance sheet values.
5.
backward included in this balance sheet Zins and rental claims can be used in column 02, all other claims may only be used in column 04.
6.
Included in this balance sheet pre-paid insurance services may be used in column 02, 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 of mortgages, basic and pension liabilities.
No 44: Notes for reference 252
1.
The reference is to be set
a)
for each Vz of the back-cover VG, for which a separate insurance-technical GuV , as well as for the sums of the Vz shown in the separate technical insurance for the other non-life insurance (Vz 29) and the other factual assurance (Vz 28),
b)
for the entire VG.
For the life of the insurance branch, the information is omitted on page 3.
2.
Here, reinsurance contracts are to be covered, in which the financing function for the assignor is in the foreground and the transfer of insurance-related risk to the Reinsurers are of secondary importance.
3.
This is where contracts are to be listed, by which the assignor is entitled to a legal right to a repayment in a will be created later than the period over which it is reported. In addition, contracts for which a experience account is held or in respect of which financial instruments, such as B. Derivatives.
4.
The original assignment 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 becomes known from an unknown person.
5.
Here, such reinforcements are to be included that are not already contained in a) or b). These are, for example, B. lump-sum reinforcements for certain major damage events, special admissions from the general store or other additional reserves if the pre-insurers are insufficient or absent.
6.
If it is billed after ZJ, here is the execution of the part gross-SR inherited from the VJ for the previous years of the drawing.
7.
Here, the GJ's post-settlement contributions (excluding courting and commissions) are to be reported for previous claims years/years of drafting. Only the contributions that justify a settlement of the settlement result, at least replenishment premiums or only late contributions, shall not be included.
8.
Insofar as the ZJ is billed, the gross SR for the VF of the current ZJ is to be specified.
9.
The Value is to clean up damage reserve entries.
10.
VJ-SR increases due to currency exchange rate changes are with a plus sign, decreases due to Specify currency exchange rate changes with a minus sign.
11.
The value is to clean out damage reserve exits.
12.
The resolution results in lines 14 to 18 of column 04 are as follows: Column 01 lines 14 to 18 plus/minus the same row in column 02, minus same row in column 03, minus the corresponding row from column 01 lines 04 to 08. Settlement gains are marked with a plus sign, unwinding losses with a minus sign.
13.
For the motor insurance and liability insurance the division to 12 VJ each, 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 done 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 previous years of insurance cumulated.
14.
This is where the conversion of the previous year's gross SR-based on Valuta To take account of currency exchange gains and losses accordingly. This also applies to changes in the delivery or transfer of a stock.
15.
The settlement result for the individual claims for the individual claims is due to the deduction of the Amounts in columns 02 and 03 of those in column 01.
No. 45: Remarks for reference 263
1.
The post is set
a)
for the entire VG itself, or in another contracting state itself;
b)
for the self-contained VG in each Member State as well as in each State Party;
is for the identification of the respective Member State and of the entire VG in the field To use the origin of the VG the corresponding measure in accordance with Appendix 1, Section B. If the gross premiums booked by the individual branch transfer the limit of EUR 125 000, information must 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.
The designations used here For the classes of insurance/groups of insurance groups, the same as in Article 44 (2) of Council Directive 92/49/EEC of 18 May 1992, The provisions of Directive 73 /239/EEC and Directive 88 /357/EEC 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) Definition.In detail, the following classes of insurance and/or types of classes listed in Appendix 1, Section C, are summarised in the following classes of insurance/insurance groups: style="font-weight:normal; font-style:normal; text-decoration:none; ">
a)
Accident/Illness: Vz 02 and 03
b)
Motor insurance: Va 051
c)
Other power insurance: Va 052 and 053
d)
Fire and other material 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.
46: Notes for reference 264
1.
The reference is to be set
a)
completed for all in the Member States or in another contracting state
b)
for the VG itself, in each Member State, and in each State Party;
is for the identification of the Member State concerned; and the total VG in the field of origin of the VG to use the corresponding measure in accordance with Appendix 1, Section B. If the gross premiums booked in the service business in a single country surges the limit of EUR 125 000, then all the Post information. If the gross contributions booked are not above this limit, only items 1, 3 and 6 shall be provided. (a) required.
2.
The names used for the classes of insurance/groups of insurance groups are the same as those laid down in Article 44 (2) of Directive 92 /49/EEC of the Council of 18 The provisions of Directive 73 /239/EEC and Directive 88 /357/EEC 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) Definition.In detail, the following classes of insurance and/or types of classes listed in Appendix 1, Section C, are summarised in the following classes of insurance/insurance groups: style="font-weight:normal; font-style:normal; text-decoration:none; ">
a)
Accident/Illness: Vz 02 and 03
b)
Motor insurance: Va 051
c)
Other power insurance: Va 052 and 053
d)
Fire and other material 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.
47: Notes for reference 342
1.
The reference is to be set
a)
for each Vz of the self-closed VG, for which a separate insurance technical credit , as well as for the sum of the Vz and Va, which are shown in the separate technical insurance for the other non-life insurance (Vz 29) and the Other property insurance (Vz 28);
b)
for the entire self-contained VG.
2.
The original association of the VF to the two Groups-VF or group-rated VF-must always be kept, d. h. even if a single-rated VF is made from a group-/pauschalked VF.
3.
If the transport-VG is billed to ZJ, the handling of the VF from the VF is the
4.
In this case, the post-settlement contributions received in the GJ (excluding the deduction of the The gross-SR for the VF are to be reported on courtages and commissions) for previous claims years/years of drawing.
5.
If the transport VG is billed to ZJ, the gross-SR for the VF of the current ZJ.
6.
increases in the VJ-SR due to currency exchange changes are with a plus sign, changes due to currency exchange rate changes with a minus sign.
7.
Insofar as insurance cases have been transferred to pensions DR, the amounts to be rebooked are in lines 13, 14 or 16 as positive To record 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 at the end of the VJ "activated" RPT receivings from unfolded VF.
8.
The fulfillment results in lines 13 to 19, column 04 are as follows: Lines 13 to 19, each column 01 zuzümatched/minus lines 13 to 19, column 02 minus Lines 13 to 19, column 03 in each case and minus lines 03 to 09, column 01 in each case. Settlement gains are marked with a plus sign, resolution losses with a minus sign. In particular when handling the RPT requirements, it is important to ensure that in row 18 column 04 the computationally resulting sign is entered.
No. 48: Notes for reference 601
1.
In the "Report Period" field, for each cut-off date, regardless of the closing date of the Annual financial statements to specify the following measures:

a)
to the 31. March:
1
)
zum 30. June:
2
)
zum 30. September:
3
)
to the 31. December:
4
In all Data fields are to be used in principle cumulated values, d. h. it is possible to use the statistically updated quantities or the amounts accumulated on the corresponding accounts up to the end of the quarter.
2.
The information shall include all expenses incurred in the enterprise, including the expenses incurred by the provision of services.
49: Notes for reference 602
1.
In the "Report Period" field, for each cut-off date, regardless of the closing date of the Annual financial statements to specify the following measures:

a)
to the 31. March:
1
)
zum 30. June:
2
)
zum 30. September:
3
)
to the 31. December:
4
In all Data fields are to be used in principle cumulated values, d. h. it is possible to use the statistically updated quantities or the amounts accumulated on the corresponding accounts up to the end of the quarter.
2.
The information to the number of natural persons entitled to the pension. If more than one insurance has been completed for one person, it is to be recorded only once (as a candidate and/or a pensioner).
3.
Here is the number of people (Warrior or (a) for which contracts have not been concluded in accordance with business plans approved by the Supervisory Authority.
4.
Here is the number of contracts signed by the Supervisory Authority. People (prospect person or A pensioner) for which contracts concluded by the Supervisory Authority have been concluded.
5.
Including the Payments for repurchases, repayments and exit fees.
6.
The information shall include all expenses incurred in the enterprise, including: Expenses incurred by the provision of services.
No. 50: Notes for restatement 603
1.
In the "Reporting Period" field, the following key figures are to be specified for each cut-off period, regardless of the closing date of the annual financial statements:

a)
to 31. March:
1
)
zum 30. June:
2
)
zum 30. September:
3
)
to the 31. December:
4
In all Data fields are to be entered in principle cumulated values, i.e. it is possible to use the statistically updated quantities or the amounts accrued to the corresponding accounts up to the end of the quarter.
2.
The amounts accumulated in the accounts up to the end of the quarter.
Follow-up 230 as insurance against one-off amount (line 20) of proven underage insurance (e.g. In the case of family polices without a precise definition of the number of insured natural persons, there is a calculated average number of insured persons in the insured person's insurance policy.
3.
Under the access in lines 03 and 04, access to the 1 is also available. 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.
Here you can also take into account the underage insurance against one-off amount (e.g. B. Short-term foreign travel health insurance).
5.
In rows 03 and 06 of column 01, a person insured in multiple types of insurance is only once insured to be counted. 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 less than the sum of the columns 02 through 04.
6.
In column 02, only the Sickness cost insurance is 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.
Here, the sum insurance and the non-health insurances not covered in column 02 are available. If a person has more than one "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 inventory in column 01.
No. 51: Notes for Rejection 604
1.
In the "Reporting Period" field, the following key figures are to be specified for each cut-off period, regardless of the closing date of the annual financial statements:

a)
to 31. March:
1
)
zum 30. June:
2
)
zum 30. September:
3
)
to the 31. December:
4
In all Data fields are to be used in principle cumulated values, d. h. it is possible to use the statistically updated quantities or the amounts accumulated on the corresponding accounts up to the end of the quarter.
2.
From the Damage and accident insurance companies are only required to provide information on the VG itself. 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.
3.
If the entire self-contained VG (Vz. -Kz. 30) the entire transaction inherited from a reinsurance company is one of the Vz listed in the sequence, the information for that Vz must be repeated in the corresponding column.
4.
In this case reinsurance companies have the already underage-booked amounts from the tasks of the assignor as well as other underage booked individual contractually or result-related
the
shall include all expenses incurred in the enterprise, including the expenses incurred by the provision of the service, the costs incurred by the company and the costs incurred by the company. of services. Also, paid reinsurance commissions are to be collected here.
B
Directory of the forms in the forms,
Restatements and annotations Abbreviations used
paragraphparagraph
AKCompletion Cost
AktGStock Corporation Law
APbalancing mail
AUSRVforeign reinsurer
BBrutto/gross, d. h. including amounts falling on the insurance business covered by the cover
BaFinBundesanstalt für Financial Services Supervision
BBÜGross Contribution Transfers
BBE Gross Contribution Revenue
BEContributions
BR Contribution Refund
BUContribution surcharges
BWR Rating reserves
oror
DL Service (s)
DRCover Backout
EDV Electronic Data Processing
EKEquity
Fb Form
GJFiscal Year (s, es)
GKV Statutory Health Insurance
GuVProfit and Loss Account
HGBHandelsgesetzbuch
inl.Inlongdisches
KACapital Assets
KVUHealth Insurance Companies
LVLife Insurance
LVULife insurance companies
Minimum BWRMinimum participation in evaluation reserves
N Net/Net, d. h. minus the amounts to be paid to the insurance business in return
NLSite (s)
No.Number
NVPost-Invoice (s)
NwRejection
PbCheckletter
P/StPensions and deaths
RBackout (s)
RAPInAccounting Line Items
RdVBackout for threat Losses
Reg-No.Register-Number
RechVersV Insurance Accounting Decree
RfBContribution refund return
RPT receivingsClaims due to Regressen, Provenues, and Parting Agreements
RV reinsurance
RVUreinsurance companies
S. page
s.a.VGself-contained insurance business
Even abg. VGself-contained insurance business
sp.column
SRReaction for insurance cases not yet unwrapped
T SubAmount
UBRAccident Insurance With Contribution Reassurance
Inherited VG Insurpassed insurance business
VInsurance
VaInsurance Type (s)
VBAInsurance Operation expenses
VFinsurance cases
VGinsurance business
VAGInsurance Supervision Act
comparecompare
VJprevious year (s, es)
VNpolicyholders
VSInsurance Form
VzInsurance Branch (s)
Z.Row (s)
ZJDrawing Year
Section C
Editing the shape-bound
explanations and the explanations by
1.
generationThe form-bound Explanations of forms and remittances in accordance with § § 2 to 14, 19 and 22 shall be either stored on an electronic data carrier or entered in paper forms.
2.
Electronic Volume As electronic media are diskettes to use. The "Principles for the implementation of regular data transfers to the Federal Supervisory Office for the Insurance (Data Transmission Principles-DÜG)" are to be found in the data collection on diskettes and their transmission to the Federal Institute for the purpose of data collection.
3.
Paper Forms
3.1
Form Types
3.1.1
Forms and remittances on paper forms are recorded in the Federal Institute with a font reading system. They are only on the prescribed individual forms with the typewriter or-after examination by the Federal Institute (see Tz. 3.2.2.1)-to create continuous paper with EDP printers.
3.1.2
The individual form pages are complete forms or remittances
3.1.3.
The multiple copies of individual forms can either be written through with the typewriter or with a photocopier. will be created. 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
From the forms and remittances, a copy is provided as a 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 the multiple copies of these forms and remittantes, which are not intended as an entry document, the text part must not be removed.
3.2
Usage the form types
3.2.1
Single Form
3.2.1.1
To fill out the single form All common typewriters with a character density of 10 characters/inch are suitable. Unsuitable writing types will reject the BaFin. In case of doubt, a prior consultation with the BaFin must be made by submitting test documents.
3.2.1.2
A black ribbon with a black ribbon is included in the typewriter. to use sufficient contrast value. The adjustment of the typewriter must be done in the header "Name of the VU", as this line is not recorded mechanically.
3.2.2
Endlospapier für Computer printers
3.2.2.1
In the blank forms of the continuous paper, the print image of the respective individual form is to be transferred by 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 sum or outline marks represent only work aids, which for reasons of technical reasons are used to print the 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 review.
3.2.2.2
The perforated edge strip should be removed from the continuous paper. The individual sheets of the continuous paper are to be separated.
3.3
Fill in the forms
3.3.1
generalThe data fields are marked as white zones in the color-coded form. 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. If, in exceptional cases, additional notes and comments are required on forms and remittances, they shall be attached on a separate sheet.
3.3.2
FormularkopfWhen creating the form heads of the forms and remittances, note the notes contained in the notes for individual data fields. For data fields that are identical on all or more forms and remittances:
3.3.2.1
In the "Pb" field, the data fields are for control purposes of the to the test letter belonging to the insurance undertaking which is issued by the BaFin.
3.3.2.2
In the field "MMYY", the closing date shall be indicated by Mark 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 the VG", "Va/Vz/VG" and "Origin of the VG" mark the insurance business represented in the forms and remittances. The following should be noted for the marking:
3.3.2.3.1
In the first part of the field "Form of VG" are to be used for the insurance business itself. the measure 1 ,in revelation of insurance business the measure 4, total insurance business the measure 7.
3.3.2.3.2
The key figures for the fields "Va/Vz/VG" (Form 200, Rejections 240 and 242), "Vz/VG" (Form 300, referrals 250 and 342) or "Va" (Redirections 241 and 243) result from Annex 1, Section C, to Section 23 (2).
3.3.2.3.3
The key figures for the "Origin of VG" field are set out in Appendix 1, Section B. The field is only available on Form 200 as well as the Redirections 260 to 265.
3.3.2.3.4
The above explanations show that the header of the forms 200 and 300, as well as the references 240 to 243, 250, 260 to 265, and 342 for the form of VG, Va/Vz/VG and/or origin of the VG following key figures:
Form 200 (non-representable figure of the "Life and Health Insurance Companies") Form 200 Figure 300 (non-representable figure of the "Certain smaller associations within the meaning of section 53 (1) sentence 1 of the VAG") (non-representable depiction of the "injury and accident and reinsurance undertakings") 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 200 and 300 forms as well as the references 240, 241, 242, 250, 260 to 265 and 342 can in certain cases contain identical data parts. In such cases, the forms and the remittances are not to be repeated several times. Rather, the heading of the "common" form or the "common" reference is the key figures for the form of VG, Va/Vz/VG and/or origin of the VG, which are according to the above a. Tz. 3.3.2.3.4. to combine the different types of manufacture, to combine them with each other, d. h. both the same and different measures 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-as follows:
Case 1:
Only one form of VG is d. h. either just that self-abg. or only the inherited VG, with the result that Form 1 or Form 4 with Form 7 are identical:
Form types (not representable figure)
2:
In the self-contained power travel insurance, only one Va is operated with the result that, for example, B. Va 051 is the same as Vz 05:
types (non-representable figure)
Case 3:
Im itself abg. and/or inherited VG is only a Vz, with the result that it is identical to the entire VG:
types (unrepresentable figure)
Case 4:
The VG has only one origin, d. h. it consists either solely of a national or foreign VG with the result that origin 01 or origin 99 with origin 00 is identical:
types (figure not representable)
5:
The foreign self-contained VG consists only of establishment business in a single Member State or in another Contracting State, with the result that origin 21-63 with Origin 99 is identical:
types (non-representable figure) Building on these five basic requirements there are other multiple combinations derived from them, one of which is exemplifying is listed:
6:
It is only self-abg. VG operated exclusively in Vz 07:
(figure not representable)
3.3.3
numbers
3.3.3.1
The number values are to be entered without spaces in the data fields. 1000 digits are to be separated by a point.
3.3.3.2
Absolute amounts are to be specified without decimal places. Less than EUR 0.5 or less than EUR 500 (for TsdEuro) is to round off and otherwise round up. However, centamounts or amounts less than 1 TsdEuro may simply be omitted without rounding up the rounding, provided that the rounding up and down would involve a disproportionately high cost.
3.3.3.3
In each case, subtotals and final totals are not due to recalculation from the centless euro amounts or TsdEuro amounts, but also by rounding up or down, or-alternatively- To determine the deletion of the Centamounts or amounts below 1 TsdEuro.
3.3.3.4
Relations must be indicated with a decimal place to be displayed by a comma. Rerelations are also to be rounded. Below 0.5 is to be rounded off, otherwise to round.
3.3.3.5
Data fields in which the reporting VU cannot provide any information must remain free. An additional marking-e.g. For example, a stroke must not be done.
3.3.4
Sign-in forms and remittances are already pre-determined in front of certain data fields, which are for the identification of profit or loss fields or as a calculation symbol (see also Tz 3.2.2.1). Moreover, the amounts in the forms and remittances shall not be signed. However, the following exceptions must be observed:
3.3.4.1
Positive or negative signs are to be used in the items that may alternatively include expenses or income. (expenses or income from the processing of technical provisions; expenses or income from the change in technical provisions; extraordinary result).
3.3.4.2
The negative signs are also to be used if high returns from the processing of technical provisions of the previous years lead to insurance engineering Gross expenses (gross expenses for insurance cases; gross expenses for repurchases; repayments and exit fees; gross expenses for restitution of contributions) for income or technical income from the Revelation of the insurance business (shares of reinsurers on these gross expenses) will become expenses.
3.3.4.3
Negative signs are also , provided that, on the basis of special developments, items of revenue are to be used as an exception to items of effort or effort items are to be made in exceptional circumstances. This case may also occur if certain items are identified as the balance size of several sub-items and outweigh the sub-items to be deducted.
3.3.4.4
In the cases mentioned above, the signs (+ or-) within the data field are to be used directly before the numerical value. The commercial minus sign (./.) must not be used.
3.3.5
(omitted)
 wrong: 238 184-788 532.70 + 3227896
155,344,783 15,236%
correct: 238 184-788 533 + 3 227 896
155 344 783 15.2
4.
VersionThe documents are to be presented in euros. The amounts shall be indicated in full "Euro" or "TsdEuro". In the header of the forms and remittantes, the "Version" field is the number "7"
PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF document will be displayed in your own windowForm Fb 200 (unrepresentable figure of the" profit and (") Form Fb 300 (non-representable figure of the" profit and loss account ") Nw 101 (non-representable figure of the" development of investments ") Nw 103 (unrepresentable figure of the" bound and remaining assets ") Referral Nw 104 (unrepresentable figure of the" Congruent covering ") Nw 110 (non-representable figure of the" Movement of the reserve for restitution of contributions (RfB) ")Instruction Nw 111 (not displayable) Figure of the "Movement of the return for contribution restitution (RfB)")Reference Nw 112 (non-representable figure of the "Movement of the reserve for restitution of contributions (RfB)")Reference Nw 120 (unrepresentable image of the "Capital investments in member and carrier companies as well as receivables and liabilities vis-à-vis member and carrier companies") Nw 121 (non-representable figure of the " movement of the return for the performers ' performance Contribution refund ")PDF document will be in its own window displayedPDF document is displayed in your own window PDF document will be displayed in your own windowNw 201 (non-representable depiction of the "income from the capital investments and expenses") Nw 202 (non-representable figure of the types of expenditure declared in certain expenditure items of the GuV and the number of persons employed) Referral Nw 203 (unrepresentable figure of the " information on the first and foreign pre-insurers and foreign insurers and foreign insurers and foreign insurers) Reinsurers or brokers issued insurance business ") Nachweisung Nw 210 (not "Movement of the stock of life insurance") Reproduction Nw 211 (non-representable depiction of the "movement of the stock of life assurance") Referral Nw 212 (unrepresentable figure of the "composition of the life assurance") Gross premiums written ")Reference Nw 213 (unrepresentable depiction of the "decomposition of the gross result by result sources") Nw 214 (unrepresentable figure of the "Decomposition of the gross result by result sources") 215 (non-representable figure of the "decomposition of the gross result by sources of results") Nw 216 (non-representable figure of the "disassembly of the result of the result") Referral Nw 217 (unrepresentable figure of the "decomposition of the gross result by sources of results") Nw 218 (non-representable depiction of the "decomposition of the gross result by sources of results") Nw 219 (unrepresentable figure of the "disassembly of the gross result after the results of the result)" Nw 220 (non-representable depiction of the "movement of the stock of persons entitled to supply (pension and other capital insurance)")Reference Nw 221 (non-representable depiction of the " movement of the stock to ") Follow-up Nw 222 (non-representable depiction of the" Contributions, contributions from the return for performanced contribution restitution, reinsurance contributions as well as cover return ") PDF document will be displayed in your own window PDF document will be displayed in your own window PDF document will be displayed in your own window PDF document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF document will be displayed in your own window PDF document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF-Document will be displayed in your own window PDF document will be displayed in your own window PDF document will be displayed in your own window PDF document will be displayed in your own window PDF document will be displayed in your own windowNw 240 (non-representable image of the" movement of the Stock and reinsurance of individual insurance branches of the self-concluded VG ") Nw 241 (non-representable illustration of the" movement of the stock of individual insurance types of self-concluded domestic VG ") Nw 242 (unrepresentable figure of the "Information on the insurance cases, provisions and charges for the Vz/Va of the self-concluded VG") Nw 243 (non-representable figure of the " Information on certain types of insurance of the self-concluded national VG ") Nw 244 (non-representable depiction of the" information on other non-life insurance ") Nw 246 (unrepresentable figure of the" information on the self-concluded Transport insurance business ") Nw 250 (non-representable figure of the" Information on the individual technical profit and loss accounts of the VG ") Referral Nw 251 (unrepresentable figure of the "Assets within the meaning of Section 121b Sentence 1 of the VAG and the remaining assets") Nw 252 (non-representable depiction of the " Information on the contributions and the composition and settlement of the provision of insurance cases not yet unfolded) ") Follow-up Nw 260 (unrepresentable figure of the" disclosures about the self-abg. VG of branches in the Contracting States (excluding the activities in the free movement of services ") Referral Nw 261 (not " Information on the information on the free movement of services in the Contracting States itself. VG (excluding the establishment business) ")Reference Nw 262 (unrepresentable figure of the " information on the self-abg. VG der Branches and activities in the field of freedom to provide services in the Contracting States ") Reference Nw 263 (unrepresentable figure of the" information on the self-abg. VG of branches in the Contracting States (excluding the activities of in the free movement of services) ')Reference Nw 264 (non-representable figure of the " Data on the freedom to provide services in the Contracting States themselves). VG (excluding the establishment business) ")Post Nw 265 (not Figure of the "Information on the foreign VG") Nw 330 (non-representable figure of the "movement of the stock of health insurance") Nw 342 (non-representable figure of the "Information on provisions for the provisions of the state of health insurance") Vz of the self-concluded VG ") Nw 601 (non-representable figure of the" quarterly data of the life assurance enterprises ") Nw 602 (non-representable figure of the" Quarterly data of the life insurance enterprises ") ') Nw 603 (non-representable depiction of the' quarterly data of the health insurance undertakings ') Nw 604 (non-representable figure of the' Quarterly disclosures of the damage and damage ') Accident insurance undertakings and reinsurance undertakings ')