Übersetzung für "Bewertungsreserven" in Englisch

In 2012, the terminal bonus and minimum participation in valuation reserves will remain unchanged at 0.35 per cent.

A basic participation in valuation reserves also applies to some tariffs.

The hike in interest rates led to a reduction in the revaluation reserves for bonds.

The Revaluation reserve arises when the company's assets are revalued upwards (increased property values, for example). • Less any amounts drawn by the owners as dividends during the year (in the present case, none).

This involves taking into account the extent to which each contract contributed to the creation of the valuation reserves.

By the end of 2014, the monetary base amounted to €1,317 billion, while the equity capital including valuation reserves added up to €425 billion.

This rise resulted mainly from the increase in valuation reserves for bonds due to falling interest rates, as well as from the profit generated.

Generally, total interest return comprises guaranteed interest, current policyholders’ bonus allocated on a yearly basis as well as a terminal bonus and a participation in the valuation reserves.

The upswing in the capital markets increased the valuation reserves in the insurance business by 10.2 percent, to 13.9 billion euros.

What are valuation reserves?

Whoever considers the issue comprehensively and objectively will come to the conclusion that there must be no statutory regulation of commissions, either in connection with the discussion of valuation reserves or other issues.

As well as the profit, the increase in the revaluation reserves for bonds and the conversion to shares of the mandatory convertible securities falling due in December 2005 contributed to this rise.

At the same time, valuation reserves grew from 13.9 billion euros to 16.4 billion euros because of lower interest levels compared to the year before.

The balance sheet performed as expected against the background of a clear uptrend in the interest level and the associated reduction in revaluation reserves for bond holdings.

When combined with the terminal bonus and basic participation in valuation reserves (0.35 percent), the overall interest return is 2.85 percent (2014: 3.35).

It declined by 6% to CHF 7.2 billion in the first half of the year due to the significant rise in interest rates and the resultant reduction in revaluation reserves on bond holdings but rose again in the second half, buoyed by the reported net profit and the slightly lower interest levels.

The changes in the untaxed reserves increased the income for tax purposes by EUR 1,184 thousand and resulted entirely from the release of valuation reserves.

Also, I feel positive about the highly satisfactory technical result and our good position regarding our valuation reserves as compared to the market as a whole.”

Shareholders' equity for Swiss Life Holding fell by 5% to CHF 7.2 billion in the period under review, mainly because of the hike in interest rates and the resultant reduction in the revaluation reserves for the bond portfolio.

The changes in the untaxed reserves increased the income for tax purposes by EUR 832 thousand and are due entirely to the release of valuation reserves.

By the end of 2014, the monetary base amounted to 1,317 billion euros, while the equity capital including valuation reserves added up to 425 billion euros.

Generally speaking, total interest return comprises guaranteed interest, current interest allocated on an annual basis as well as a terminal bonus and basic participation in the valuation reserves.

As a rule, current interest still stands at 4.0 percent and the total return, including terminal bonus and basic share in the valuation reserves, works out at 4.55 percent.

The changes in the untaxed reserves increased the income for tax purposes by EUR 30,962 thousand and are due to the release of valuation reserves.

Victoria Lebensversicherung will pay a terminal bonus and basic participation in the valuation reserves of 0.35 percent (2013: 0.35 percent).

If the terminal bonus and basic participation in valuation reserves are included in this figure which, together, account for the unchanged sum of 0.35 percent, Victoria Life will be paying out a total interest return of 3.35 percent in 2013 (2012: 3.85).

Valuation reserves are created when the current market value of capital investments (“fair value”) is higher than the figure at which investments are shown on the balance sheet (“carrying value”).

Starting today, Hamburg-Mannheimer Versicherungs-AG and Victoria Lebensversicherung AG will publish their valuation reserves monthly on their websites.