{"id":4409431,"date":"2022-07-04T14:26:49","date_gmt":"2022-07-04T12:26:49","guid":{"rendered":"https:\/\/aktuar-group.at\/vm\/?p=4409431"},"modified":"2023-02-14T19:21:29","modified_gmt":"2023-02-14T18:21:29","slug":"zinssatzempfehlungen-06-2022","status":"publish","type":"post","link":"https:\/\/aktuar-group.at\/vm\/zinssatzempfehlungen-06-2022\/","title":{"rendered":"Zinssatzempfehlungen 06 2022"},"content":{"rendered":"

[et_pb_section fb_built=“1″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#F5F5F5″ custom_margin=“10vh||10vh||true|false“ custom_margin_tablet=““ custom_margin_phone=“5vh|10px|5vh|10px|true|true“ custom_margin_last_edited=“on|phone“ custom_padding=“||||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ max_width=“1280px“ custom_margin=“||0px||false|false“ custom_padding=“||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ text_font=“|600|||||||“ text_text_color=“#98A0AB“ text_line_height=“1.4em“ header_font=“|700|||||||“ header_font_size=“56px“ header_2_font=“|700|||||||“ header_2_font_size=“42px“ header_2_line_height=“1.2em“ header_3_font=“|700|||||||“ header_3_text_color=“#242424″ header_3_line_height=“1.2em“ custom_padding=“||||false|false“ animation_style=“zoom“ animation_direction=“left“ text_font_size_tablet=““ text_font_size_phone=“16px“ text_font_size_last_edited=“on|phone“ header_font_size_tablet=“48px“ header_font_size_phone=“32px“ header_font_size_last_edited=“on|desktop“ header_2_font_size_tablet=“32px“ header_2_font_size_phone=“24px“ header_2_font_size_last_edited=“on|phone“ header_3_font_size_tablet=““ header_3_font_size_phone=“20px“ header_3_font_size_last_edited=“on|phone“ global_colors_info=“{}“ theme_builder_area=“post_content“]BEWERTUNG VON PERSONALR\u00dcCKSTELLUNGEN<\/p>\n

ZINSSATZEMPFEHLUNG
\nNACH UGB<\/span><\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ width_tablet=““ width_phone=“90%“ width_last_edited=“on|phone“ custom_margin=“5vh||||false|false“ custom_margin_tablet=“2vh||||false|false“ custom_margin_phone=““ custom_margin_last_edited=“on|tablet“ animation_style=“fade“ animation_direction=“left“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ text_font=“|600|||||||“ text_text_color=“#98A0AB“ text_line_height=“1.4em“ header_font=“|700|||||||“ header_font_size=“56px“ header_2_font=“|700|||||||“ header_2_font_size=“42px“ header_2_line_height=“1.2em“ header_3_font=“|700|||||||“ header_3_text_color=“#242424″ header_3_line_height=“1.2em“ custom_padding=“||||false|false“ animation_style=“zoom“ animation_direction=“left“ text_font_size_tablet=““ text_font_size_phone=“16px“ text_font_size_last_edited=“on|phone“ header_font_size_tablet=“48px“ header_font_size_phone=“32px“ header_font_size_last_edited=“on|desktop“ header_2_font_size_tablet=“32px“ header_2_font_size_phone=“24px“ header_2_font_size_last_edited=“on|phone“ header_3_font_size_tablet=““ header_3_font_size_phone=“20px“ header_3_font_size_last_edited=“on|phone“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

JAHRESDURCHSCHNITTS-ZINSSATZ
\nF\u00dcR VERSCHIEDENE RESTLAUFZEITEN<\/span><\/h3>\n

[\/et_pb_text][et_pb_toggle title=“Auf welcher Basis ermitteln wir unsere Empfehlungen? – F\u00fcr Info hier klicken.“ closed_toggle_background_color=“#FFFFFF“ icon_color=“#009DE0″ use_icon_font_size=“on“ icon_font_size=“20px“ open_icon_color=“#009DE0″ open_use_icon_font_size=“on“ open_icon_font_size=“20px“ _builder_version=“4.16″ _module_preset=“default“ title_text_color=“#242424″ title_level=“h4″ title_font_size=“18px“ title_line_height=“1.1em“ body_line_height=“1.3em“ animation_style=“fade“ animation_direction=“left“ title_font_size_tablet=“14px“ title_font_size_phone=““ title_font_size_last_edited=“on|phone“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

BEWERTUNG VON PERSONALR\u00dcCKSTELLUNGEN<\/h3>\n

F\u00fcr die Bewertung von Personalr\u00fcckstellungen nach UGB ver\u00f6ffentlichen wir unsere Zinssatzempfehlungen gem\u00e4\u00df der AFRAC-Stellungnahme 27 (R\u00fcckstellungen f\u00fcr Pensions-, Abfertigungs-, Jubil\u00e4umsgeld- und vergleichbare langfristig f\u00e4llige Verpflichtungen nach den Vorschriften des Unternehmensgesetzbuches).<\/strong><\/p>\n

Die Empfehlungen der Durchschnittszinss\u00e4tze wurden auf Basis unserer Stichtagszinsempfehlungen (siehe Kapitel „Zinssatzempfehlungen f\u00fcr Personalr\u00fcckstellungen nach IFRS (IAS 19)“) erstellt.<\/p>\n

Der Durchschnittszinssatz entspricht nach der AFRAC-Stellungnahme 27 dem Zinssatz, der sich als Durchschnitt aus dem aktuellen Zinssatz (Zinssatz, zu dem sich ein Unternehmen mit hochklassiger Bonit\u00e4tseinstufung am Abschlussstichtag der durchschnittlichen Restlaufzeit der Verpflichtungen im Wesentlichen entsprechendes Fremdkapital beschaffen kann) und den der vorangegangenen vier bis neun Abschlussstichtage ergibt.<\/p>\n

Das Austrian Financial Reporting and Auditing Committee (AFRAC) hat in der Stellungnahme „R\u00fcckstellungen f\u00fcr Pensions-, Abfertigungs-, Jubil\u00e4umsgeld- und vergleichbare langfristig f\u00e4llige Verpflichtungen nach den Vorschriften des Unternehmensgesetzbuches“ f\u00fcr die Festsetzung des Rechnungszinssatzes vereinfachend die Annahme einer Restlaufzeit von 15 Jahren gestattet, sofern dagegen im Einzelfall keine erheblichen Bedenken bestehen.<\/p>\n

Nachstehend finden Sie im Download-Bereich von uns ermittelte Durchschnittszinss\u00e4tze nach UGB.<\/strong><\/p>\n

Zinssatzprognosen k\u00f6nnen bei Bedarf von uns zur Verf\u00fcgung gestellt werden. F\u00fcr unsere Klienten ist dieser Service kostenfrei.<\/p>\n

Zudem informieren wir Sie \u00fcber die M\u00f6glichkeit, gem\u00e4\u00df den Erl\u00e4uternden Bemerkungen zur Neufassung des \u00a7 211 Abs. 2 UGB durch das R\u00c4G 2014 den Durchschnittszinssatz gem\u00e4\u00df den deutschen Kundmachungen der Rechtsverordnungen nach \u00a7 253 Abs. 2 vierter Satz dHGB (BilMoG-Zinssatz) heranzuziehen.<\/p>\n

Der gew\u00e4hlte Zinssatz und seine Ermittlung sind stetig anzuwenden.<\/p>\n

Einen von uns erstellten Artikel zur Wahl des Zinssatzes gem\u00e4\u00df AFRAC-Stellungnahme finden Sie hier<\/a><\/strong>.<\/p>\n

Die \u00fcberarbeitete AFRAC-Stellungnahme vom Dezember 2020 finden Sie hier<\/a><\/strong>.<\/p>\n

[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_3,1_3,1_3″ use_custom_gutter=“on“ gutter_width=“2″ _builder_version=“4.16″ _module_preset=“default“ width=“90%“ custom_margin=“0px||32px||false|false“ custom_padding=“0px||0px||true|false“ animation_style=“fade“ pac_drh_column_numbers_tablet=“pac_drh_tab_col_three“ pac_drh_column_numbers_phone=“pac_drh_phone_col_one“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“||16px||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_perspective_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/5-Jahresdurchschnitt-06-2022.png“ title_text=“5 Jahresdurchschnitt 06 2022″ _builder_version=“4.17.4″ _module_preset=“b7636ad7-a1df-48c4-9625-a6233a69e283″ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_perspective_image][et_pb_text _builder_version=“4.16″ _module_preset=“default“ text_font=“|700|||||||“ text_orientation=“center“ custom_margin=“0px|0px|0px|0px|true|true“ custom_padding=“0px|0px|0px|0px|true|true“ text_font_size_tablet=“14px“ text_font_size_phone=““ text_font_size_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

5 JAHRESDURCHSCHNITT<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“||16px||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_perspective_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/6-Jahresdurchschnitt-06-2022.png“ title_text=“6 Jahresdurchschnitt 06 2022″ _builder_version=“4.17.4″ _module_preset=“b7636ad7-a1df-48c4-9625-a6233a69e283″ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_perspective_image][et_pb_text _builder_version=“4.16″ _module_preset=“default“ text_font=“|700|||||||“ text_orientation=“center“ custom_margin=“0px|0px|0px|0px|true|true“ custom_padding=“0px|0px|0px|0px|true|true“ text_font_size_tablet=“14px“ text_font_size_phone=““ text_font_size_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

6 JAHRESDURCHSCHNITT<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“||16px||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_perspective_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/7-Jahresdurchschnitt-06-2022.png“ title_text=“7 Jahresdurchschnitt 06 2022″ _builder_version=“4.17.4″ _module_preset=“b7636ad7-a1df-48c4-9625-a6233a69e283″ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_perspective_image][et_pb_text _builder_version=“4.16″ _module_preset=“default“ text_font=“|700|||||||“ text_orientation=“center“ custom_margin=“0px|0px|0px|0px|true|true“ custom_padding=“0px|0px|0px|0px|true|true“ text_font_size_tablet=“14px“ text_font_size_phone=““ text_font_size_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

7 JAHRESDURCHSCHNITT<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_3,1_3,1_3″ use_custom_gutter=“on“ gutter_width=“2″ _builder_version=“4.16″ _module_preset=“default“ width=“90%“ custom_margin=“0px||0px||true|false“ custom_padding=“0px||0px||true|false“ animation_style=“fade“ pac_drh_column_numbers_tablet=“pac_drh_tab_col_three“ pac_drh_column_numbers_phone=“pac_drh_phone_col_one“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“||16px||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_perspective_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/8-Jahresdurchschnitt-06-2022.png“ title_text=“8 Jahresdurchschnitt 06 2022″ _builder_version=“4.17.4″ _module_preset=“b7636ad7-a1df-48c4-9625-a6233a69e283″ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_perspective_image][et_pb_text _builder_version=“4.16″ _module_preset=“default“ text_font=“|700|||||||“ text_orientation=“center“ custom_margin=“0px|0px|0px|0px|true|true“ custom_padding=“0px|0px|0px|0px|true|true“ text_font_size_tablet=“14px“ text_font_size_phone=““ text_font_size_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

8 JAHRESDURCHSCHNITT<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“||16px||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_perspective_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/9-Jahresdurchschnitt-06-2022.png“ title_text=“9 Jahresdurchschnitt 06 2022″ _builder_version=“4.17.4″ _module_preset=“b7636ad7-a1df-48c4-9625-a6233a69e283″ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_perspective_image][et_pb_text _builder_version=“4.16″ _module_preset=“default“ text_font=“|700|||||||“ text_orientation=“center“ custom_margin=“0px|0px|0px|0px|true|true“ custom_padding=“0px|0px|0px|0px|true|true“ text_font_size_tablet=“14px“ text_font_size_phone=““ text_font_size_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

9 JAHRESDURCHSCHNITT<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“||16px||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_perspective_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/10-Jahresdurchschnitt-06-2022.png“ title_text=“10 Jahresdurchschnitt 06 2022″ _builder_version=“4.17.4″ _module_preset=“b7636ad7-a1df-48c4-9625-a6233a69e283″ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_perspective_image][et_pb_text _builder_version=“4.16″ _module_preset=“default“ text_font=“|700|||||||“ text_orientation=“center“ custom_margin=“0px|0px|0px|0px|true|true“ custom_padding=“0px|0px|0px|0px|true|true“ text_font_size_tablet=“14px“ text_font_size_phone=““ text_font_size_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

10 JAHRESDURCHSCHNITT<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ width_tablet=““ width_phone=“90%“ width_last_edited=“on|phone“ animation_style=“fade“ animation_direction=“left“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ header_3_font=“|700||on|||||“ header_4_font=“|700|||||||“ header_4_font_size=“22px“ custom_margin=“48px||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

PDF
\nDownload:<\/span><\/p>\n

[\/et_pb_text][dsm_icon_list _builder_version=“4.17.4″ _module_preset=“9dcc2399-0373-4b3a-926f-dfd2936899f1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_icon_list_child text=“UGB AFRAC Zinssatzempfehlung AKTUAR 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Artikel-zu-Zinssatzempfehlungen-Durchschnittszinssaetze-zum-30.06.2022.pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_icon_list_child][\/dsm_icon_list][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ width_tablet=““ width_phone=“90%“ width_last_edited=“on|phone“ custom_margin=“10vh||||false|false“ custom_margin_tablet=“5vh||||false|false“ custom_margin_phone=““ custom_margin_last_edited=“on|phone“ animation_style=“fade“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ text_font=“|600|||||||“ text_text_color=“#98A0AB“ text_line_height=“1.4em“ header_font=“|700|||||||“ header_font_size=“56px“ header_2_font=“|700|||||||“ header_2_font_size=“42px“ header_2_line_height=“1.2em“ header_3_font=“|700|||||||“ header_3_text_color=“#242424″ header_3_line_height=“1.2em“ custom_padding=“||||false|false“ animation_style=“zoom“ animation_direction=“left“ text_font_size_tablet=““ text_font_size_phone=“16px“ text_font_size_last_edited=“on|phone“ header_font_size_tablet=“48px“ header_font_size_phone=“32px“ header_font_size_last_edited=“on|desktop“ header_2_font_size_tablet=“32px“ header_2_font_size_phone=“24px“ header_2_font_size_last_edited=“on|phone“ header_3_font_size_tablet=““ header_3_font_size_phone=“20px“ header_3_font_size_last_edited=“on|phone“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

ZINSSATZ BILMOG
\nRESTLAUFZEIT 15 JAHRE<\/span><\/h3>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ width_tablet=““ width_phone=“90%“ width_last_edited=“on|phone“ animation_style=“fade“ animation_direction=“left“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_toggle title=“Auf welcher Basis ermitteln wir unsere Empfehlungen? – F\u00fcr Info hier klicken.“ closed_toggle_background_color=“#FFFFFF“ icon_color=“#009DE0″ use_icon_font_size=“on“ icon_font_size=“20px“ open_icon_color=“#009DE0″ open_use_icon_font_size=“on“ open_icon_font_size=“20px“ _builder_version=“4.16″ _module_preset=“default“ title_text_color=“#242424″ title_level=“h4″ title_font_size=“18px“ title_line_height=“1.1em“ body_line_height=“1.3em“ animation_style=“fade“ animation_direction=“left“ title_font_size_tablet=“14px“ title_font_size_phone=““ title_font_size_last_edited=“on|phone“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

ABZINSUNGSZINSS\u00c4TZE GEM\u00c4SS \u00a7 253 ABS. 2 DT. HGB (BILMOG)<\/h3>\n

Im Gesetz zur Modernisierung des Bilanzrechts (BilMoG) wurde in Deutschland u.a. geregelt, dass R\u00fcckstellungen mit einer Restlaufzeit von mehr als einem Jahr mit dem ihrer Restlaufzeit entsprechenden durchschnittlichen Marktzinssatz abzuzinsen sind. Am 26.02.2016 hat der Deutsche Bundesrat einer Anpassung der handelsrechtlichen Bewertungsvorgaben f\u00fcr Pensionsr\u00fcckstellungen zugestimmt. Das Gesetz ist im M\u00e4rz 2016 in Kraft getreten und in Deutschland f\u00fcr Einzel- und Konzernabschl\u00fcsse von nach dem 31.12.2015 beginnenden Gesch\u00e4ftsjahren verpflichtend anzuwenden.<\/p>\n

Der Durchschnittszinssatz ergibt sich im Falle von R\u00fcckstellungen f\u00fcr Altersversorgungsverpflichtungen nunmehr aus den Marktzinss\u00e4tzen der vergangenen zehn Gesch\u00e4ftsjahre und im Falle sonstiger R\u00fcckstellungen aus den Marktzinss\u00e4tzen der vergangenen sieben Gesch\u00e4ftsjahre. Die Deutsche Bundesbank hat die Aufgabe, diese Abzinsungszinss\u00e4tze zu ermitteln und monatlich bekannt zu geben. Die Zinss\u00e4tze werden auf der Website der Deutschen Bundesbank in tabellarischer Form f\u00fcr Restlaufzeiten bis 50 Jahre ver\u00f6ffentlicht (www.bundesbank.de – Zinss\u00e4tze und Renditen\/Abzinsungszinss\u00e4tze<\/a>).[\/et_pb_toggle][et_pb_text module_class=“span-font-brand“ _builder_version=“4.17.4″ _module_preset=“default“ text_font=“|700|||||||“ text_font_size=“20px“ text_line_height=“1.3em“ header_3_font=“|700||on|||||“ header_4_font=“|700|||||||“ custom_margin=“48px||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

Der durchschnittliche Marktzinssatz (BilMoG) betr\u00e4gt bei einer Restlaufzeit von 15 Jahren
zum 30.06.2022:<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_2,1_2″ _builder_version=“4.16″ _module_preset=“default“ width=“60%“ width_tablet=“80%“ width_phone=““ width_last_edited=“on|tablet“ animation_style=“fade“ pac_drh_column_numbers_tablet=“pac_drh_tab_col_two“ pac_drh_column_numbers_phone=“pac_drh_phone_col_one“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“1_2″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“48px|24px|48px|24px|true|true“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/diagramm-blue.svg“ alt=“Diagramm Blue“ title_text=“Diagramm Blue“ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/et_pb_image][et_pb_blurb title=“1,38%“ _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|300|||||||“ header_text_align=“center“ header_font_size=“50px“ body_font=“|600|||||||“ body_text_align=“center“ body_text_color=“#98A0AB“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

7-Jahresdurchschnitt
(31.12.2021: 1,35%)<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=“1_2″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“48px|24px|48px|24px|true|true“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/diagramm-blue.svg“ alt=“Diagramm Blue“ title_text=“Diagramm Blue“ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/et_pb_image][et_pb_blurb title=“1,78%“ _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|300|||||||“ header_text_align=“center“ header_font_size=“50px“ body_font=“|600|||||||“ body_text_align=“center“ body_text_color=“#98A0AB“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

10-Jahresdurchschnitt
(31.12.2021: 1,87%)<\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=“1″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#F5F5F5″ custom_margin=“10vh||10vh||true|false“ custom_margin_tablet=““ custom_margin_phone=“5vh|10px|5vh|10px|true|true“ custom_margin_last_edited=“on|phone“ custom_padding=“||||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ max_width=“1280px“ custom_margin=“||0px||false|false“ custom_padding=“||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ text_font=“|600|||||||“ text_text_color=“#98A0AB“ text_line_height=“1.4em“ header_font=“|700|||||||“ header_font_size=“56px“ header_2_font=“|700|||||||“ header_2_font_size=“42px“ header_2_line_height=“1.2em“ header_3_font=“|700|||||||“ header_3_text_color=“#242424″ header_3_line_height=“1.2em“ custom_padding=“||||false|false“ animation_style=“zoom“ animation_direction=“left“ text_font_size_tablet=““ text_font_size_phone=“16px“ text_font_size_last_edited=“on|phone“ header_font_size_tablet=“48px“ header_font_size_phone=“32px“ header_font_size_last_edited=“on|desktop“ header_2_font_size_tablet=“32px“ header_2_font_size_phone=“24px“ header_2_font_size_last_edited=“on|phone“ header_3_font_size_tablet=““ header_3_font_size_phone=“20px“ header_3_font_size_last_edited=“on|phone“ global_colors_info=“{}“ theme_builder_area=“post_content“]BEWERTUNG VON PERSONALR\u00dcCKSTELLUNGEN<\/p>\n

ZINSSATZEMPFEHLUNG
\nNACH IFRS (IAS 19)<\/span><\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ width_tablet=““ width_phone=“90%“ width_last_edited=“on|phone“ animation_style=“fade“ animation_direction=“left“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_toggle title=“Auf welcher Basis ermitteln wir unsere Empfehlungen? – F\u00fcr Info hier klicken.“ closed_toggle_background_color=“#FFFFFF“ icon_color=“#009DE0″ use_icon_font_size=“on“ icon_font_size=“20px“ open_icon_color=“#009DE0″ open_use_icon_font_size=“on“ open_icon_font_size=“20px“ _builder_version=“4.16″ _module_preset=“default“ title_text_color=“#242424″ title_level=“h4″ title_font_size=“18px“ title_line_height=“1.1em“ body_line_height=“1.3em“ animation_style=“fade“ animation_direction=“left“ title_font_size_tablet=“14px“ title_font_size_phone=““ title_font_size_last_edited=“on|phone“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

BEWERTUNG VON PERSONALR\u00dcCKSTELLUNGEN<\/h3>\n

F\u00fcr die Bewertung von Personalr\u00fcckstellungen (z.B. f\u00fcr Pensions-, Abfertigungs-, Jubil\u00e4umsgeld- und Altersteilzeitverpflichtungen) ver\u00f6ffentlichen wir in Kooperation mit unseren Partnern von Abelica Global Zinssatzempfehlungen nach IAS 19 (IFRS).<\/p>\n

Nachstehend finden Sie unsere monatlichen Zinssatzempfehlungen im pdf-Format zum Download.<\/p>\n

Die Zinss\u00e4tze werden in tabellarischer Form f\u00fcr eine Duration von 3 bis 30 Jahren dargestellt. Zudem finden Sie im Dokument eine ausf\u00fchrliche Beschreibung der Herleitungsmethode.<\/p>\n

[\/et_pb_toggle][et_pb_text module_class=“span-font-brand“ _builder_version=“4.17.4″ _module_preset=“default“ text_font=“|700|||||||“ text_font_size=“20px“ text_line_height=“1.3em“ header_3_font=“|700||on|||||“ header_4_font=“|700|||||||“ custom_margin=“48px||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

Der Stichtagszinssatz nach IFRS (IAS 19) betr\u00e4gt
zum 30.06.2022:<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_3,1_3,1_3″ _builder_version=“4.16″ _module_preset=“default“ animation_style=“fade“ pac_drh_column_numbers_tablet=“pac_drh_tab_col_three“ pac_drh_column_numbers_phone=“pac_drh_phone_col_one“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“48px|24px|48px|24px|true|true“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/diagramm-blue.svg“ alt=“Diagramm Blue“ title_text=“Diagramm Blue“ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/et_pb_image][et_pb_blurb title=“3,02%“ _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|300|||||||“ header_text_align=“center“ header_font_size=“50px“ body_font=“|600|||||||“ body_text_align=“center“ body_text_color=“#98A0AB“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

10-Jahres-Duration<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“48px|24px|48px|24px|true|true“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/diagramm-blue.svg“ alt=“Diagramm Blue“ title_text=“Diagramm Blue“ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/et_pb_image][et_pb_blurb title=“3,25%“ _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|300|||||||“ header_text_align=“center“ header_font_size=“50px“ body_font=“|600|||||||“ body_text_align=“center“ body_text_color=“#98A0AB“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

15-Jahres-Duration<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#FFFFFF“ custom_padding=“48px|24px|48px|24px|true|true“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/diagramm-blue.svg“ alt=“Diagramm Blue“ title_text=“Diagramm Blue“ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/et_pb_image][et_pb_blurb title=“3,38%“ _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|300|||||||“ header_text_align=“center“ header_font_size=“50px“ body_font=“|600|||||||“ body_text_align=“center“ body_text_color=“#98A0AB“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

20-Jahres-Duration<\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=“on“ gutter_width=“2″ _builder_version=“4.16″ _module_preset=“default“ width=“40%“ width_tablet=“50%“ width_phone=“95%“ width_last_edited=“on|phone“ module_alignment=“center“ custom_margin=“32px||32px||false|false“ custom_padding=“0px||0px||true|false“ animation_style=“fade“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ custom_padding=“||16px||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_perspective_image src=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Grafik-06-2022.png“ title_text=“Grafik 06 2022″ _builder_version=“4.17.4″ _module_preset=“b7636ad7-a1df-48c4-9625-a6233a69e283″ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_perspective_image][et_pb_text _builder_version=“4.16″ _module_preset=“default“ text_font=“|700|||||||“ text_orientation=“center“ custom_margin=“0px|0px|0px|0px|true|true“ custom_padding=“0px|0px|0px|0px|true|true“ text_font_size_tablet=“14px“ text_font_size_phone=““ text_font_size_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

STICHTAGSZINSSATZ<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ animation_style=“fade“ animation_direction=“left“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ header_3_font=“|700||on|||||“ header_4_font=“|700|||||||“ header_4_font_size=“22px“ custom_margin=“48px||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

PDF
\nDOWNLOAD:<\/span><\/h4>\n

[\/et_pb_text][dsm_icon_list _builder_version=“4.17.4″ _module_preset=“9dcc2399-0373-4b3a-926f-dfd2936899f1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_icon_list_child text=“IFRS Zinssatzempfehlung AKTUAR 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Artikel-zu-Zinssatzempfehlungen-IFRS-zum-30.06.2022.pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_icon_list_child][\/dsm_icon_list][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=“1″ _builder_version=“4.16″ _module_preset=“default“ background_color=“#F5F5F5″ custom_margin=“10vh||10vh||true|false“ custom_margin_tablet=““ custom_margin_phone=“5vh|10px|5vh|10px|true|true“ custom_margin_last_edited=“on|phone“ custom_padding=“||||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ max_width=“1280px“ custom_margin=“||0px||false|false“ custom_padding=“||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ text_font=“|600|||||||“ text_text_color=“#98A0AB“ text_line_height=“1.4em“ header_font=“|700|||||||“ header_font_size=“56px“ header_2_font=“|700|||||||“ header_2_font_size=“42px“ header_2_line_height=“1.2em“ header_3_font=“|700|||||||“ header_3_text_color=“#242424″ header_3_line_height=“1.2em“ custom_padding=“||||false|false“ animation_style=“zoom“ animation_direction=“left“ text_font_size_tablet=““ text_font_size_phone=“16px“ text_font_size_last_edited=“on|phone“ header_font_size_tablet=“48px“ header_font_size_phone=“32px“ header_font_size_last_edited=“on|desktop“ header_2_font_size_tablet=“32px“ header_2_font_size_phone=“24px“ header_2_font_size_last_edited=“on|phone“ header_3_font_size_tablet=““ header_3_font_size_phone=“20px“ header_3_font_size_last_edited=“on|phone“ global_colors_info=“{}“ theme_builder_area=“post_content“]EVALUATION OF PERSONNEL PROVISIONS<\/p>\n

ABELICA DISCOUNT RATES
\nIFRS (IAS 19)<\/span><\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“90%“ width_tablet=““ width_phone=“90%“ width_last_edited=“on|phone“ custom_margin=“5vh||||false|false“ custom_margin_tablet=“2vh||||false|false“ custom_margin_phone=““ custom_margin_last_edited=“on|tablet“ animation_style=“fade“ animation_direction=“left“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ header_3_font=“|700||on|||||“ custom_margin=“48px||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

ABELICA
\nPARTNER<\/span><\/h3>\n

 <\/p>\n

<\/h3>\n

[\/et_pb_text][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ text_font=“|300|||||||“ text_text_color=“#242424″ text_line_height=“1.4em“ header_font=“|700|||||||“ header_font_size=“56px“ header_2_font=“|700|||||||“ header_2_font_size=“42px“ header_3_font=“|700|||||||“ header_3_text_color=“#009DE0″ header_4_font=“|700|||||||“ header_4_font_size=“17px“ header_4_line_height=“1.4em“ custom_padding=“||||false|false“ animation_style=“fade“ animation_direction=“left“ text_font_size_tablet=““ text_font_size_phone=“16px“ text_font_size_last_edited=“on|phone“ header_font_size_tablet=“48px“ header_font_size_phone=“32px“ header_font_size_last_edited=“on|desktop“ header_2_font_size_tablet=“32px“ header_2_font_size_phone=“24px“ header_2_font_size_last_edited=“on|phone“ header_3_font_size_tablet=““ header_3_font_size_phone=“20px“ header_3_font_size_last_edited=“on|phone“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

We and our partners of Abelica Global publish discount rate analysis monthly in different currencies for the calculation of personnel obligations (e.g. pension-, severance- and jubilee provisions) according to IAS 19 (IFRS).<\/p>\n

Below you can find our latest discount rate analysis as pdf-download.<\/strong><\/p>\n

A description of the method used to determine the discount rates is included in the document.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_3,1_3,1_3″ disabled_on=“off|off|off“ _builder_version=“4.17.3″ _module_preset=“default“ width=“90%“ width_tablet=““ width_phone=“70%“ width_last_edited=“on|tablet“ module_alignment=“center“ custom_margin=“||5vh||false|false“ custom_margin_tablet=“||0vh||false|false“ custom_margin_phone=“||||false|false“ custom_margin_last_edited=“on|phone“ custom_padding=“||||false|false“ animation_style=“fade“ animation_duration=“1500ms“ pac_drh_column_numbers_tablet=“pac_drh_tab_col_three“ pac_drh_column_numbers_phone=“pac_drh_phone_col_one“ global_module=“10639″ saved_tabs=“all“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox _builder_version=“4.17.4″ _module_preset=“dc373018-c6c4-4ef3-a236-03bfba99c328″ custom_padding=“0px|0px|0px|0px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox_child image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/08\/AKTUAR_Logo_VM.svg“ alt=“Logo der AKTUAR Versicherungsmathematik GmbH“ button_url_new_window=“1″ _builder_version=“4.16″ _module_preset=“default“ custom_padding=“24px|24px|24px|24px|true|true“ custom_padding_tablet=“16px|16px|16px|16px|true|true“ custom_padding_phone=““ custom_padding_last_edited=“on|tablet“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][dsm_flipbox_child title=“COMPANY PROFILE“ alt=“Logo der AKTUAR Versicherungsmathematik GmbH“ button_text=“DOWNLOAD“ button_url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Company-Profile-AKTUAR-Austria.pdf“ button_url_new_window=“1″ _builder_version=“4.16″ _module_preset=“default“ button_text_size=“15px“ button_border_color=“RGBA(0,0,0,0)“ button_border_radius=“5px“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][\/dsm_flipbox][dsm_flipbox _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|700|||||||“ header_text_align=“center“ subhead_font=“|700|||||||“ subhead_text_align=“center“ background_enable_color=“off“ custom_padding=“||||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox_child image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Logo-Hymans-Robertson-a2baed1f.png“ alt=“Logo Hymans Robertson“ button_url_new_window=“1″ _builder_version=“4.16″ _module_preset=“default“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][dsm_flipbox_child title=“COMPANY PROFILE“ alt=“Logo der AKTUAR Versicherungsmathematik GmbH“ button_text=“DOWNLOAD“ button_url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Company-Profile-Hymans-Robertson-UK.pdf“ button_url_new_window=“1″ _builder_version=“4.17.4″ _module_preset=“default“ button_text_size=“15px“ button_border_color=“RGBA(0,0,0,0)“ button_border_radius=“5px“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][\/dsm_flipbox][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|700|||||||“ custom_padding=“0px|0px|0px|0px|true|true“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox_child image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/October-Three-Logo.png“ alt=“October Three Logo“ button_url_new_window=“1″ _builder_version=“4.16″ _module_preset=“default“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][dsm_flipbox_child title=“COMPANY PROFILE“ alt=“Logo der AKTUAR Versicherungsmathematik GmbH“ button_text=“DOWNLOAD“ button_url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Company-Profile-October-Three-USA.pdf“ button_url_new_window=“1″ _builder_version=“4.17.4″ _module_preset=“default“ button_text_size=“15px“ button_border_color=“RGBA(0,0,0,0)“ button_border_radius=“5px“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][\/dsm_flipbox][dsm_flipbox _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|700|||||||“ header_text_align=“center“ subhead_font=“|700|||||||“ subhead_text_align=“center“ background_enable_color=“off“ custom_padding=“||||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox_child image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Eckler-Logo-CMYK-e3153ee6.png“ alt=“Eckler Logo“ button_url_new_window=“1″ _builder_version=“4.16″ _module_preset=“default“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][dsm_flipbox_child title=“COMPANY PROFILE“ alt=“Logo der AKTUAR Versicherungsmathematik GmbH“ button_text=“DOWNLOAD“ button_url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Company-Profile-Eckler-Canada.pdf“ button_url_new_window=“1″ _builder_version=“4.17.4″ _module_preset=“default“ button_text_size=“15px“ button_border_color=“RGBA(0,0,0,0)“ button_border_radius=“5px“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][\/dsm_flipbox][\/et_pb_column][et_pb_column type=“1_3″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|700|||||||“ header_text_align=“center“ subhead_font=“|700|||||||“ subhead_text_align=“center“ background_enable_color=“off“ custom_padding=“||||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox_child image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Logo-allea-81ace292.png“ alt=“Logo Allea“ button_url_new_window=“1″ _builder_version=“4.16″ _module_preset=“default“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][dsm_flipbox_child title=“COMPANY PROFILE“ alt=“Logo der AKTUAR Versicherungsmathematik GmbH“ button_text=“DOWNLOAD“ button_url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Company-Profile-allea-Switzerland.pdf“ button_url_new_window=“1″ _builder_version=“4.17.4″ _module_preset=“default“ button_text_size=“15px“ button_border_color=“RGBA(0,0,0,0)“ button_border_radius=“5px“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][\/dsm_flipbox][dsm_flipbox _builder_version=“4.17.4″ _module_preset=“default“ header_font=“|700|||||||“ header_text_align=“center“ subhead_font=“|700|||||||“ subhead_text_align=“center“ background_enable_color=“off“ custom_padding=“||||false|false“ border_radii=“on|22px|22px|22px|22px“ box_shadow_style=“preset1″ global_colors_info=“{}“ theme_builder_area=“post_content“][dsm_flipbox_child image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/kap_new_logo-copy.png“ alt=“Kap New Logo“ button_url_new_window=“1″ _builder_version=“4.16″ _module_preset=“default“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][dsm_flipbox_child title=“COMPANY PROFILE“ alt=“Logo der AKTUAR Versicherungsmathematik GmbH“ button_text=“DOWNLOAD“ button_url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/Company-Profile-K.-A.-Pandit-India.pdf“ button_url_new_window=“1″ _builder_version=“4.17.4″ _module_preset=“default“ button_text_size=“15px“ button_border_color=“RGBA(0,0,0,0)“ button_border_radius=“5px“ custom_padding=“24px|24px|24px|24px|true|true“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_flipbox_child][\/dsm_flipbox][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.16″ _module_preset=“default“ width=“95%“ width_tablet=“80%“ width_phone=“90%“ width_last_edited=“on|phone“ animation_direction=“left“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_column type=“4_4″ _builder_version=“4.16″ _module_preset=“default“ global_colors_info=“{}“ theme_builder_area=“post_content“][et_pb_text module_class=“span-font-brand“ _builder_version=“4.16″ _module_preset=“default“ header_3_font=“|700||on|||||“ header_4_font=“|700|||||||“ header_4_font_size=“22px“ custom_margin=“48px||0px||false|false“ global_colors_info=“{}“ theme_builder_area=“post_content“]<\/p>\n

PDF
\nDownload:<\/span><\/h4>\n

 <\/p>\n

<\/h4>\n

[\/et_pb_text][dsm_icon_list _builder_version=“4.17.4″ _module_preset=“9dcc2399-0373-4b3a-926f-dfd2936899f1″ animation_style=“fade“ hover_enabled=“0″ global_colors_info=“{}“ theme_builder_area=“post_content“ sticky_enabled=“0″][dsm_icon_list_child text=“USD IFRS OCTOBERTHREE Abelica-Discount-Rates 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Abelica-Discount-Rates-USA-06302022-1.pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_icon_list_child][dsm_icon_list_child text=“INR IFRS KAP Abelica-Discount-Rates 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Abelica-Discount-Rates_KAP_30-06-2022.pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_icon_list_child][dsm_icon_list_child text=“GBP IFRS HYMANS Abelica-Discount-Rates 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Abelica-Discount-Rates_Hymans-30-June-2022.pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_icon_list_child][dsm_icon_list_child text=“EUR IFRS AKTUAR Abelica-Discount-Rates 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Proposed-Discount-Rates-EUR-30.06.2022-AKTUAR.pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_icon_list_child][dsm_icon_list_child text=“CHF IFRS ALLEA Abelica-Discount-Rates 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Discount-Rates_CHF_30062022.pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ global_colors_info=“{}“ theme_builder_area=“post_content“][\/dsm_icon_list_child][dsm_icon_list_child text=“CAD IFRS ECKLER Abelica-Discount-Rates 06-2022″ use_icon=“off“ image=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2021\/09\/icon-pdf.svg“ alt=“Icon Pdf“ url_new_window=“on“ _builder_version=“4.17.4″ _module_preset=“default“ background_color=“#FFFFFF“ background_enable_color=“on“ hover_enabled=“0″ global_colors_info=“{}“ theme_builder_area=“post_content“ url=“https:\/\/aktuar-group.at\/vm\/wp-content\/uploads\/sites\/2\/2022\/07\/Abelica-Discount-Rates_Eckler-June-30-2022.pdf“ sticky_enabled=“0″][\/dsm_icon_list_child][\/dsm_icon_list][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Bewertungen von Personalr\u00fcckstellungen nach UGB\/IFRS
\n(EUR, USD, CHF, GBP, CAD, INR)<\/p>\n","protected":false},"author":2,"featured_media":9674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[163,10],"tags":[],"class_list":["post-4409431","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-163","category-zinssaetze"],"_links":{"self":[{"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/posts\/4409431","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/comments?post=4409431"}],"version-history":[{"count":0,"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/posts\/4409431\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/media\/9674"}],"wp:attachment":[{"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/media?parent=4409431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/categories?post=4409431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktuar-group.at\/vm\/wp-json\/wp\/v2\/tags?post=4409431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}