Insurance companies have for the part of the booked gross contributions, which represents yield for for a certain time after the conclusion deadline form contribution transfers. The contribution transfers have the character of a passive calculation deferred item. They are to be proven under the insurance-technical resetting.
In most insurance sections a temporal proportionality between contributions and risk process is given. Then the contribution, after departure of the contribution parts, is which are allotted to Inkassokosten (life insurance) or to commissions (damage/accident insurance), proportial to the financial year and to the subsequent year to divide.
Example: A life insurance contract has an annuity of 624 euro, in which 4% Inkassokosten are taken into consideration, and in addition unit cost prices of 12 euro, which are likewise meant as Inkassokosten. The contribution maturity is the 1. Oktober.Dann are appropriate nine months of the insurance yearly in the following for calendar year and the contribution transfer to 31 December compute themselves too
( 636 " - 12 " ) / 1,04 * 9 / 12 = 450 ".
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