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"value": "De betaalde en ontvangen rente wordt in dit overzicht gelijkgesteld met de rentelasten en -inkomsten zoals vermeld in de geconsolideerde winst-en-verliesrekening. Gezien de veelheid van
\nonderliggende contracten aan de basis van de rentelasten en -inkomsten zou een exacte bepaling van de effectieve kasstromen een zeer grote administratieve inspanning vragen.
\nBovendien is het redelijk te veronderstellen dat voor een bank-verzekeraar de effectieve kasstromen niet in belangrijke mate afwijken van de geprorateerde rentelasten en -inkomsten, omdat
\n\n
de meeste renteproducten een periodieke rentebetaling inhouden binnen het jaar.
\n