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Insurance-technical resetting are to be formed from the insurance companies to, in order to ensure the durable fulfillableness of the obligations from the insurance contracts. They serve to furnish future insurance benefits including the surplus participation. Beyond that they contain amounts for the covering of the costs of the administration of the insurance contracts, in particular so far these by the insurant are already furnished.
Contribution transfers are formed for the part of the contributions, which was booked in the balance year, but yield for expenditures (insurance benefits, administration expense) of the subsequent years represents.
From balance-theoretical view the contribution transfers are passive calculation deferred items.
Covering resetting are to be formed in particular for future insurance benefits in the life and for the health insurance. In these sections the covering resetting is the most important passive post.
In the life insurance it serves for instance the financing of the expiration achievements and pension payments. In the private health insurance the covering resetting, there as aging resetting designation, serves essentially the reconciliation of the disease costs rising with the age. Pension covering resetting for liability and accident benefits are proven in the damage resetting.
The computation of the covering resetting takes place after statistical principles as difference from (statistical) the bar value of future achievements and the bar value of future contributions. For their evaluation, in particular special regulations exist the choice of the bases of calculation.
The resetting for accidents not completed yet ("damage resetting") is formed for well-known and unknown accidents already occurred, which are not yet (completely) adjusted.
In the life insurance also the buy-back not completed yet is proven here. In the harming and accident insurance the damage resetting forms for the most important passive posts.
The partial resetting for the well-known accidents becomes ith D. R. after the principle of the individual value in an educated manner. The partial resetting for unknown accidents (late damage) is determined with an estimation. The pension covering resetting for liability and accident benefits are statistical evaluated. Further a partial resetting for adjustment costs is to be formed within the damage resetting.
The gross amount of the damage resetting is around demands from recourses to decrease Provenues and Teilungsabkommen.
The resetting for refund of contributions (RfB) serves the future surplus participation of the insurants. It is in particular in the life and health insurance of importance.
As gained surplus becomes "parked" in the RfB, the payment is temporally decoupled of surplus to the insurants of the expenditure of the insurance company for purposes of the surplus participation. Besides there is also surplus, which is good-brought directly the insured one debited to the financial year (direct credit note).
(Mindest) the assignment to the RfB takes place according to supervision-legal regulations (law of supervision of insurance (VAG), life insurance: ZRQuotenV, health insurance: Surplus regulation).
Since this post is determined purely on net basis, it is expelled in the balance only with a number. A partitioning into gross amount and the portion of the which can be set off is void.
The fluctuation resetting serves the compensation of risks in the time. It is in particular in sections with very different damage accumulation in the individual years of importance. The method for the computation of the fluctuation resetting is fixed in the plant to the RechVersV.
For risks, which cover already in detail accident high damage, "similar resetting" are to be formed under the fluctuation resetting. The risk cannot be covered thus in the case of damage with the insurance premium of an individual yearly; reconciliation can take place only in an indefinite period.
After "§ 30 RechVersV are to be formed for the fluctuation resetting as similar resetting:
This list is not as finally to be regarded. Likewise is for other large risks (e.g. To form earthquake here a resetting.
To the other insurance-technical resetting belong in particular the cancellation resetting to demands from the insurance transaction and the resetting for threatening losses from the insurance transaction.
Harming and accident insurers as well as reinsurances point 2 RechVersV here also the resetting after "§ 31 exp.
out.
Under this post resetting for the obligations from fund and index-linked life insurances as well as of Tontinenversicherungen are proven.
The covering resetting in the fund-bound life insurance agrees in the height with the current value that them covering investments (fund portions).
If further covering resetting are necessary beyond that, in order warranties, minimum performances or administratives expense to take off, are proven these in the "conventional" covering resetting under liabilities E. insurance-technical resetting.
To it belongs in particular an surplus participation, which is put on in fund portions. Likewise is a damage resetting, which is owed in fund portions to seize here.
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